| ON Site Paint Management Ltd | Manufacturing | 2018 |
| ON Site Project Services (Central) Ltd | Water & waste | 2023 |
| One Go Trading Ltd | Administrative & support | 2023 |
| One Hotel Ltd | Administrative & support | 2013 |
| Online Law Scotland Limited | Professional & scientific | 2009 |
| Onlytans Ltd | Wholesale & retail | 2024 |
| Ontax Accountants (Scot) Ltd | Real estate | 2024 |
| Ontax Accountants Ltd | Professional & scientific | 2014 |
| Onyx Tech Labs UK Ltd | Information & communication | 2024 |
| Open Limits(Scotland) Ltd | Administrative & support | 2024 |
| Ophirtransact Limited | Wholesale & retail | 2026 |
| Optimise Design and Build Limited | Construction | 2013 |
| Optimus Freight Ltd | Transport & logistics | 2015 |
| Optos Public Limited Company | Manufacturing | 1992 |
| Opuline Limited | Wholesale & retail | 2015 |
| Oran Group Holdings Limited | Financial services | 2021 |
| Orangecairns Ltd | Professional & scientific | 2022 |
| Orangest EGG Ltd | Professional & scientific | 2011 |
| Orbit Communications (PR and Public Affairs) Ltd | Information & communication | 2011 |
| Orbital Connector Ltd | Health & social care | 2013 |
| Orcus Industries Ltd | Professional & scientific | 2024 |
| Orpheus Assets Ltd | Real estate | 2025 |
| Osborne Associates (Scotland) Limited | Professional & scientific | 2003 |
| Osborne Motors Limited | Manufacturing | 2015 |
| Outback Salon Ltd | Other services | 2026 |
| Outlander Consulting Limited | Administrative & support | 2015 |
| Outlander Vehicles Limited | Wholesale & retail | 2022 |
| Overproof Limited | Hospitality | 2017 |
| Ovya Ltd | Wholesale & retail | 2025 |
| Owen's Telecom Limited | Information & communication | 2022 |
| Owlsoft Solutions Limited | Information & communication | 2016 |
| P & V Engineering Limited | Real estate | 2015 |
| P Consultoría Ltd | Professional & scientific | 2023 |
| P I Renewables Limited | Professional & scientific | 2002 |
| P&B Assets Ltd | Real estate | 2025 |
| P3PPC Consult Ltd | Professional & scientific | 2017 |
| Pachnie Latem Ltd | Administrative & support | 2023 |
| Page Contractors Limited | Construction | 2020 |
| Paint & Corrosion Inspection Services Limited | Professional & scientific | 2022 |
| Pak@Purity Ltd | Wholesale & retail | 2025 |
| Palace Nails Bar Ltd | Other services | 2024 |
| Palbren Properties Ltd | Real estate | 2024 |
| Pallet 2 Packaging Limited | Administrative & support | 2018 |
| Pallex Limited | Financial services | 2022 |
| Pals Battalion Tours Ltd | Administrative & support | 2024 |
| PAM78 Limited | Professional & scientific | 2016 |
| Panda Holdings Limited | Manufacturing | 2016 |
| Panda Litho Limited | Manufacturing | 1979 |
| Papa Chans Limited | Hospitality | 2011 |
| Paradise Pet Shop Ltd | Wholesale & retail | 2025 |
| Parc Engineering Services Ltd | Professional & scientific | 2026 |
| Parc Property Management Limited | Real estate | 2022 |
| Park Avenue Dental Practice Ltd | Health & social care | 2015 |
| Park Road (152) Limited | Hospitality | 2012 |
| Parklow Limited | Information & communication | 2025 |
| Parmove Holdings Ltd | Financial services | 2026 |
| Pars Group Ltd. | Professional & scientific | 1999 |
| Pars United Community Interest Company | Professional & scientific | 2012 |
| Partlux Ltd | Wholesale & retail | 2025 |
| Passtoday Ltd | Education | 2024 |
| Pasta Bros Ltd | Hospitality | 2025 |
| Paton Solutions Limited | Professional & scientific | 2022 |
| Patrick Woods Strategic Management Services Limited | Professional & scientific | 2019 |
| Paul Hyde Financial Services Limited | Financial services | 2013 |
| Paul Ventilation Services Limited | Administrative & support | 2019 |
| Paul Wheatley Ltd | Information & communication | 2010 |
| Pavnov Limited | Information & communication | 2015 |
| Pawfection Scone Limited | Other services | 2020 |
| Payless Probate Ltd | Administrative & support | 2018 |
| PBC Foundation (UK) Limited | Health & social care | 2000 |
| PC Plumbing & Heating Limited | Construction | 2004 |
| Pcbrown Holdings Ltd | Financial services | 2026 |
| Pcbrown Ltd | Health & social care | 2025 |
| PCM Properties Limited | Real estate | 1993 |
| PCM Property Management Service Ltd | Administrative & support | 2019 |
| PCT Group Limited | Manufacturing | 1972 |
| Pdmd Electrical Services Ltd | Mining & quarrying | 2005 |
| PDR Law Accountants Ltd | Professional & scientific | 2018 |
| PDS Construction Ltd | Construction | 2011 |
| Peace Lettings Ltd | Real estate | 2022 |
| Pear Audio Limited | Wholesale & retail | 1991 |
| Pebbles Lettings Ltd | Real estate | 2026 |
| Peerhelper Ltd | Professional & scientific | 2017 |
| Pelaton Limited | Construction | 1986 |
| Pender Property Ltd | Real estate | 2024 |
| Penman Construction Services Ltd | Professional & scientific | 2024 |
| Pentland Assessment Centres Ltd | Administrative & support | 1999 |
| People Friendly Limited | Other services | 2006 |
| Pequeños Tesoros EN Escocia Limited | Administrative & support | 2020 |
| Percus Ltd | Other services | 2025 |
| Peter Callan Design Limited | Professional & scientific | 2019 |
| Peter Hall Finance & Accounting Ltd | Professional & scientific | 2019 |
| Peterjames Hairdressing Ltd. | Other services | 2021 |
| Petro Tanker Brokers Limited | Other services | 2018 |
| PFF Limited | Hospitality | 2002 |
| PGL Construction Limited | Construction | 2015 |
| PH Contracts (Scotland) Ltd. | Construction | 2012 |
| PH Racing Club Ltd | Arts & recreation | 2023 |
| Pharmarcia Ltd | Wholesale & retail | 2022 |
| Pharmazana Ltd | Wholesale & retail | 2022 |