| Secundum Limited | Construction | 2025 |
| Secure Constitution Limited | Information & communication | 2017 |
| SEE4ZEE Ltd | Transport & logistics | 2023 |
| Seeva Seeva Limited | Health & social care | 2022 |
| Select Style Ltd | Real estate | 2017 |
| Semilunar Ltd | Wholesale & retail | 2023 |
| Sensalert Limited | Professional & scientific | 2008 |
| Sensorium Limited | Manufacturing | 1997 |
| SES (Scot) Limited | Other services | 2018 |
| SES Renovations Ltd | Construction | 2019 |
| SEW Studio Limited | Administrative & support | 2017 |
| SEW Yarn Crafty! Ltd | Administrative & support | 2016 |
| SFA Group Limited | Administrative & support | 2021 |
| SFC Property Group Ltd | Real estate | 2025 |
| SFJ Financial Solutions Ltd | Financial services | 2024 |
| SG Roofing & Roughcast Ltd | Construction | 2022 |
| SG Trade and Design Ltd | Construction | 2022 |
| SG44 Services Limited | Professional & scientific | 2024 |
| Shabta Ltd | Extraterritorial | 2019 |
| Shadow Mover Limited | Real estate | 2015 |
| Shadowstack Technology Ltd | Information & communication | 2026 |
| Shandea Limited | Financial services | 2022 |
| Shared Care Scotland | Other services | 1995 |
| Shark Investments (Scotland) Limited | Real estate | 2001 |
| Sharps Joinery and Building Services Ltd | Construction | 2023 |
| SHB Golf Two Limited | Real estate | 2015 |
| Shearer Consultancy Ltd | Information & communication | 2007 |
| Shearwater Consultants Ltd | Professional & scientific | 2026 |
| Shedshooters Limited | Professional & scientific | 2014 |
| Sheed Stonemasonry Ltd | Construction | 2019 |
| Shering Weighing Limited | Manufacturing | 1985 |
| Shield Sports Academy Ltd | Arts & recreation | 2025 |
| Shields Entertainment Ltd | Arts & recreation | 2024 |
| Shine Cleaning Services (Edinburgh) Ltd | Administrative & support | 2016 |
| Shiny Kiwi Ltd | Professional & scientific | 2023 |
| Shogun Properties Limited | Real estate | 2001 |
| Shona Drummond Marketing Ltd | Professional & scientific | 2020 |
| Shop Windu Ltd | Wholesale & retail | 2024 |
| Showboat Promotions & Events Ltd | Arts & recreation | 2024 |
| Shree Testing Solutions Ltd | Information & communication | 2016 |
| Shuttle Services Scotland Limited | Administrative & support | 2017 |
| Sideline Solutions Limited | Other services | 2024 |
| Signal Architects Limited | Professional & scientific | 2014 |
| Signature Decorating Services (Scotland) Ltd | Construction | 2024 |
| Signature Decorating Services Ltd | Construction | 2018 |
| SIJ Developments Limited | Construction | 2026 |
| Silvercrest Wholesale Limited | Wholesale & retail | 2025 |
| Simbali Limited | Hospitality | 2019 |
| Simons-Lobnitz Limited | Construction | 1986 |
| Simplicity Marketing Scotland Ltd | Professional & scientific | 2017 |
| Simply Chicken Balls Ltd | Hospitality | 2026 |
| Simplybuying Limited | Wholesale & retail | 2024 |
| Sinclair & Cain Rendering Services Ltd | Construction | 2025 |
| Sinclair Industrial Access Limited | Administrative & support | 2018 |
| Singh Brothers Property Lettings and Investments Limited | Hospitality | 2025 |
| Singh Brothers Retail Limited | Wholesale & retail | 2024 |
| Sips Homes Stewarton Limited | Construction | 2013 |
| Sips Industries Contracts Limited | Construction | 2017 |
| Sips Industries Limited | Manufacturing | 2001 |
| Siren Theatre Company Ltd | Arts & recreation | 2021 |
| Sitech Group Ltd | Wholesale & retail | 2023 |
| Sittin Pretty Dog Grooming Ltd | Other services | 2022 |
| Sives Greenworld Limited | Professional & scientific | 2020 |
| SIX Rumours Ltd | Wholesale & retail | 2024 |
| Sjdf Ltd | Wholesale & retail | 2013 |
| Sjfc Limited | Professional & scientific | 2003 |
| SJH Heating Services Ltd | Construction | 2021 |
| Sjll Ltd | Real estate | 2026 |
| SK Architecture (Scotland) Limited | Professional & scientific | 2018 |
| SK Energy Limited | Professional & scientific | 2018 |
| SK Testing (Scotland) Limited | Professional & scientific | 2018 |
| SKD Solutions Limited | Professional & scientific | 2016 |
| Skillraise Limited | Professional & scientific | 2006 |
| Skipton Blackhorse Limited | Hospitality | 2025 |
| SKL Medical Limited | Health & social care | 2012 |
| Skotia Ltd | Construction | 2011 |
| Skyfall Property Group Ltd | Real estate | 2026 |
| Skylark Event Medical Services Ltd | Health & social care | 2022 |
| Skypark 11 Ltd | Hospitality | 2021 |
| SL & Sons Properties Limited | Real estate | 2023 |
| SL Joinery Scotland Ltd | Construction | 2025 |
| SL Property Services (Fife) Ltd | Real estate | 2024 |
| SLB Engineering Limited | Professional & scientific | 2012 |
| SM Glasgow Ltd | Other services | 2019 |
| SM Medispa Ltd. | Health & social care | 2016 |
| SM Roofing & Building (SCO) Limited | Construction | 2018 |
| Small Business Market Ltd | Administrative & support | 2024 |
| Smart Transfers Eire & UK Ltd | Transport & logistics | 2020 |
| SMART121 Limited | Other services | 2014 |
| SME Construction Consultancy Ltd | Construction | 2025 |
| SME Resources Ltd | Construction | 2020 |
| Smgp Enterprise Limited | Wholesale & retail | 2025 |
| SMS Aero (Scotland) Limited | Professional & scientific | 2015 |
| Snakestone Ltd | Manufacturing | 2026 |
| Snapmart E-Commerce Ltd | Wholesale & retail | 2025 |
| Sneaker Swap Ltd | Information & communication | 2025 |
| Snow Ceramics Limited | Manufacturing | 2024 |
| Snow Factor Training Limited | Arts & recreation | 2012 |
| Snowdon School Limited | Education | 1986 |
| SO Protected Ltd | Professional & scientific | 2023 |