| S L Joinery Builder Ltd | Manufacturing | 2025 |
| S Mcdonald Contracts Limited | Information & communication | 2018 |
| S Waugh the Builder Limited | Construction | 2015 |
| S&C Consulting Limited | Other services | 2019 |
| S. Ewing and Sons Developments Limited | Construction | 2017 |
| S. Ewing and Sons Utilities Limited | Construction | 2017 |
| S.A.M.B. | Other services | 1997 |
| S.G Hunter Limited | Construction | 2020 |
| Sabor Holdings Limited | Professional & scientific | 2000 |
| Safe Haven Studio (Scotland) Limited | Other services | 2024 |
| Safe Space Ltd. | Health & social care | 2005 |
| Safire Accountancy Ltd | Professional & scientific | 2026 |
| Safire Accounting Solutions Ltd | Other services | 2024 |
| SAI Komaraneni Foods Ltd | Hospitality | 2025 |
| SAI Skin Limited | Other services | 2026 |
| Saja Energy UK Limited | Manufacturing | 2022 |
| Saja Scotco Limited | Financial services | 2026 |
| Saline Safety Consulting Ltd | Professional & scientific | 2020 |
| Salitura Consultants Limited | Professional & scientific | 2015 |
| Sally Gray Aesthetics Ltd | Administrative & support | 2017 |
| Salon and Retail Services Limited | Wholesale & retail | 2023 |
| Salos Sunesis Limited | Professional & scientific | 1996 |
| Saltire Finance Limited | Transport & logistics | 2023 |
| Saltrock Brewing Company Limited | Manufacturing | 2019 |
| Saltylip Ltd. | Agriculture & fishing | 2023 |
| Saltys West Glasgow Ltd | Hospitality | 2019 |
| Salveas Limited | Administrative & support | 2012 |
| SAM Craigon Golf Limited | Wholesale & retail | 2025 |
| Samaview Paradise Investments Ltd | Transport & logistics | 2025 |
| Sambani Ltd | Health & social care | 2022 |
| Sami Cabs Ltd | Transport & logistics | 2019 |
| Sanctuary Salons Scotland Limited | Other services | 2013 |
| Sand & Paws Ltd | Wholesale & retail | 2022 |
| Sangharia Limited | Wholesale & retail | 2023 |
| Santasweb Ltd | Wholesale & retail | 2022 |
| Sarah J PUB Ltd | Hospitality | 2025 |
| Saris IT Ltd | Information & communication | 2024 |
| Saritas Private Ltd | Wholesale & retail | 2024 |
| Sarkus Automotive Ltd | Manufacturing | 2023 |
| Sarnix Ltd | Wholesale & retail | 2025 |
| SAS Holdings (Scotland) Ltd | Financial services | 2023 |
| Sasc Properties Limited | Hospitality | 2021 |
| Satriales DI New Jersey Limited | Health & social care | 2022 |
| Saturn (Scotland) LLP | | 2010 |
| Sauk Group Limited | Wholesale & retail | 2024 |
| Saunderela Limited | Professional & scientific | 2013 |
| Saunderelas Property Ltd | Real estate | 2026 |
| Savage Flavour Co. Limited | Hospitality | 2026 |
| Savee Consulting Limited | Information & communication | 2023 |
| Savvy Thinking Limited | Professional & scientific | 2021 |
| SC Joiners Ltd | Construction | 2019 |
| SC111143 Limited | Administrative & support | 1988 |
| SCA Leisure Limited | Wholesale & retail | 2011 |
| Scfe Ltd | Transport & logistics | 2026 |
| SCG Consulting Global Ltd | Professional & scientific | 2020 |
| Scholars Medicare Limited | Health & social care | 2020 |
| Scientiarum VIS Ltd | Professional & scientific | 2024 |
| Scientific Services (Paisley) Limited | Manufacturing | 1963 |
| Scoopz Franchising Ltd | Other services | 2022 |
| Scoopz Ltd | Hospitality | 2011 |
| Scot Golf Travel Limited | Arts & recreation | 2013 |
| Scot Pest Control Services Limited | Administrative & support | 2009 |
| Scotch Dolly Ltd | Arts & recreation | 2026 |
| Scothosts Limited | Information & communication | 2000 |
| Scotia Pipe Serices Ltd | Construction | 2019 |
| Scotia Property Solutions Ltd | Real estate | 2023 |
| Scotland Golf Limited | Arts & recreation | 2004 |
| Scotmobility (UK) Ltd | Wholesale & retail | 2011 |
| Scotrange Frying Engineering Ltd | Manufacturing | 2025 |
| Scotsmill Limited | Professional & scientific | 2015 |
| Scott Andrew Hunter Ltd | Real estate | 2026 |
| Scott Cleaning Limited | Administrative & support | 2025 |
| Scott Donaldson Snooker Limited | Arts & recreation | 2019 |
| Scott Group Investments Limited | Professional & scientific | 2004 |
| Scott Jordan Limited | Professional & scientific | 2018 |
| Scott Lawrie Gallery CIC | Education | 2024 |
| Scott Recovery Transport Autocare Ltd | Wholesale & retail | 2021 |
| Scott Rogers Joinery Limited | Other services | 2013 |
| Scott Timber Limited | Manufacturing | 1987 |
| Scottie and Northumbria Ltd | Financial services | 2023 |
| Scottish Golf Charitable Trust Limited | Arts & recreation | 2013 |
| Scottish Golf Enterprises Limited | Arts & recreation | 2021 |
| Scottish Golf Limited | Arts & recreation | 2006 |
| Scottish Golf Union Limited | Arts & recreation | 2002 |
| Scottish Karate Council Limited | Education | 2023 |
| Scottish Ladies' Golfing Association Limited | Arts & recreation | 2015 |
| Scottish Lime Centre Trust | Construction | 1994 |
| Scottish Network Churches | Other services | 2010 |
| Scottish Society for the Prevention of Cruelty to Animals | Other services | 1999 |
| Scottish Spca Property Trustee Ltd | Extraterritorial | 2007 |
| Scotts Access Solutions Ltd | Administrative & support | 2013 |
| Scoven Limited | Information & communication | 2013 |
| Scrim Ltd | Construction | 2018 |
| Scunnered Digital Limited | Professional & scientific | 2024 |
| SCX Fitness Ltd | Arts & recreation | 2025 |
| SD Cameron Plumbing and Heating Limited | Construction | 2016 |
| Seahills Holdings Limited | Real estate | 2022 |
| Seahills Properties Limited | Real estate | 2021 |
| Seasignal Diversity Ltd | Professional & scientific | 2026 |
| Seaton Financial Ltd | Financial services | 2024 |