| PHC Rental Limited | Other services | 2014 |
| Phenest Investments Ltd | Professional & scientific | 2013 |
| Phil Thomson Ltd | Information & communication | 2025 |
| Philip Cowie Limited | Extraterritorial | 2025 |
| Phillectric Ltd | Professional & scientific | 2010 |
| Photogrammetric Services Ltd | Information & communication | 2019 |
| Pinegrove Nurseries Wholesale (Duloch) | | 1989 |
| Pink Panther Pubs Limited | Hospitality | 2022 |
| Pintz Ltd | Wholesale & retail | 2026 |
| Piper Renovations Ltd. | Other services | 2018 |
| Pipnrich Ltd | Real estate | 2023 |
| Pitadro Development Company Limited | Construction | 1963 |
| Pitcairn Mclean Research Limited | Other services | 2016 |
| Pitcairn Research Limited | Other services | 2016 |
| Pitchblue Limited | Professional & scientific | 2019 |
| Pitcorthie Systems Engineering Limited | Information & communication | 1998 |
| Pitreavie Amateur Athletics Club | Arts & recreation | 2015 |
| Pitreavie Enterprises Ltd. | Other services | 2020 |
| Pitreavie Mechanical and Electrical Building Services Limited | Professional & scientific | 2017 |
| Pixiwan Ltd | Information & communication | 2024 |
| PJB Hospitality Ltd | Hospitality | 2019 |
| Planwise Financial Services Ltd | Financial services | 2008 |
| Platanthera Limited | Wholesale & retail | 2020 |
| Platinum Blue HR Limited | Administrative & support | 2023 |
| Playfair Commercial Limited | Administrative & support | 2023 |
| Playfair Finance Limited | Financial services | 2019 |
| Plaza Real GF Ltd | Hospitality | 2025 |
| Plbr Properties Ltd | Administrative & support | 2026 |
| Plex Supplies Ltd | Administrative & support | 2016 |
| Plutus (Scotland) Ltd | Wholesale & retail | 2011 |
| PM Innovatures Limited | Professional & scientific | 2025 |
| PM Trading Glasgow Limited | Wholesale & retail | 2017 |
| PMC Capital Investments Ltd | Professional & scientific | 2026 |
| PMH Cabling Limited | Information & communication | 2023 |
| Points North (International) Limited | Professional & scientific | 1996 |
| Points North Limited | Professional & scientific | 1988 |
| Polar QC Limited | Manufacturing | 2015 |
| POLEPOSITION82 Ltd | Arts & recreation | 2026 |
| Polytek Creative Ltd | Information & communication | 2025 |
| Poppy Construction Contracts Limited | Construction | 2018 |
| Port Babcock Rosyth Limited | Professional & scientific | 1997 |
| Portaplate Ltd | Wholesale & retail | 2017 |
| Porterfield Property Group Limited | Real estate | 2019 |
| Posh Promotions (Scotland) Ltd. | Professional & scientific | 2012 |
| Pound Station Limited | Wholesale & retail | 2020 |
| Power Interchange Limited | Administrative & support | 1999 |
| PR2 Engineering Limited | Manufacturing | 2005 |
| Pradha Property Limited | Real estate | 2024 |
| PRD Analytics Ltd | Professional & scientific | 2025 |
| PRE Insulated Pipes Limited | Financial services | 2010 |
| Precision Moves Ltd | Transport & logistics | 2025 |
| Precisionrx Ltd | Wholesale & retail | 2022 |
| Premier Airport Transfers Limited | Transport & logistics | 2011 |
| Premier Bingo Limited | Arts & recreation | 2021 |
| Premier Contract Services Ltd | Construction | 2022 |
| Premier League Consultants Limited | Professional & scientific | 2014 |
| Premier Plates Ltd | Manufacturing | 2024 |
| Premier Properties (Fife) Limited | Construction | 1984 |
| Premier Services (Fife) Limited | Administrative & support | 1992 |
| Premier Wheels Limited | Wholesale & retail | 1999 |
| Pressed for Time Fife Ltd | Other services | 2014 |
| Prestige Steel Buildings Ltd | Construction | 2011 |
| Preston Island Limited | Real estate | 2022 |
| Pretty & Polished Cleaning Co Ltd | Administrative & support | 2026 |
| Prettybright Ltd | Professional & scientific | 2014 |
| Primas Products Ltd | Professional & scientific | 2004 |
| Primavera Property Ltd | Real estate | 2022 |
| Prime Cabs Dunfermline Limited | Transport & logistics | 2025 |
| Prime Coat Group UK Ltd | Financial services | 2025 |
| Prime Heating & Renewables Ltd | Construction | 2026 |
| Prime Industrial & Janitorial Supplies Limited | Wholesale & retail | 2007 |
| Primefield Financial Ltd | Professional & scientific | 2025 |
| Primero Ceramics Ltd | Health & social care | 2024 |
| Primespot Estates Limited | Real estate | 1990 |
| Primitiv Evolve Limited | Arts & recreation | 2024 |
| Printing Services (Fife) Limited | Manufacturing | 2021 |
| Priory Accounting & Tax Limited | Professional & scientific | 2002 |
| Priory Island Investments Limited | Real estate | 2025 |
| Pritchard Management Consulting Limited | Professional & scientific | 2017 |
| Pro Equilibrium Ltd | Health & social care | 2021 |
| Pro Motorcycle Detailing and Restoration. Ltd | Manufacturing | 2025 |
| Pro Vision Financial Solutions Ltd | Professional & scientific | 2026 |
| Proactive Marketing Projects Ltd | Professional & scientific | 2020 |
| Probate Support Fife Ltd | Professional & scientific | 2026 |
| Probus Legal Ltd | Professional & scientific | 2015 |
| Procedurevr Ltd | Information & communication | 2024 |
| Process Services Scotland Ltd | Professional & scientific | 2022 |
| Processplus Group Limited | Professional & scientific | 2001 |
| Processplus Ltd. | Professional & scientific | 1989 |
| Procut Global Ltd | Manufacturing | 2023 |
| Productivity for Scientists Limited | Professional & scientific | 2013 |
| Professional Roof and Wall Coatings Limited | Construction | 2025 |
| Profile Projects Ltd | Construction | 2013 |
| Profix Auto Care Limited | Wholesale & retail | 2019 |
| Proflex Joinery Limited | Construction | 2023 |
| Progress Partners Limited | Professional & scientific | 2023 |
| Progressive Plumbing Solutions Ltd | Construction | 2023 |
| Project Planning Services Limited | Professional & scientific | 2007 |
| Prompt Storage Limited | Transport & logistics | 2025 |
| Prompt Taxis Limited | Transport & logistics | 2025 |