| Bible Believers Edinburgh Ltd | Health & social care | 2020 |
| Big Country Trading Limited | Arts & recreation | 2021 |
| Big Note Limited | Construction | 2023 |
| Big Sky Campers Ltd | Administrative & support | 2019 |
| Binky Buildings Ltd | Construction | 2025 |
| Biomass Parts DLK Ltd | Wholesale & retail | 2022 |
| Bioparametrics Limited | Health & social care | 2001 |
| Birkan Construction 46 Ltd | Construction | 2026 |
| Bite and Craft Ltd | Hospitality | 2024 |
| Bittersweet Home Ltd | Wholesale & retail | 2023 |
| Black & Brown Dental Limited | Health & social care | 2020 |
| Black Arts Development Ltd | Information & communication | 2024 |
| Black Corries Estate Management Limited | Agriculture & fishing | 2010 |
| Black Dog Design Group Ltd | Professional & scientific | 2021 |
| Black Dog Property Group Ltd | Real estate | 2020 |
| Black Fern Media Ltd | Manufacturing | 2025 |
| Black HUT Contracts Limited | Administrative & support | 2012 |
| Black Isle Leisure Limited | Hospitality | 2016 |
| Blackball Tables Limited | Other services | 2018 |
| Blackhouse (Scotland) Limited | Wholesale & retail | 2016 |
| Blackmore Construction Ltd | Construction | 2025 |
| Blackrooster Dunfermline Ltd | Hospitality | 2022 |
| Blackspot Crew Recruitment Limited | Administrative & support | 2016 |
| Blair Castle Trading Limited | Hospitality | 2006 |
| Blairhall Comrie Castle Residents Ltd | Households | 2014 |
| Blairhall Retail Ltd | Other services | 2016 |
| Blancomet Scot Holdco Limited | Financial services | 2024 |
| Blancomet Scot Ltd | Wholesale & retail | 2011 |
| Blantyre Defence Lawyers Limited | Professional & scientific | 2013 |
| Bloom & Rise Community Interest Company | Manufacturing | 2026 |
| Bloonco Limited | Wholesale & retail | 2014 |
| Blue FOX Engineering Ltd | Professional & scientific | 2022 |
| Blue Sky Projects Limited | Real estate | 2023 |
| Blue Thistle FIC Limited | Financial services | 2026 |
| Blue Topaz Ltd | Information & communication | 2016 |
| Bluebox Aviation Systems Limited | Information & communication | 2004 |
| Bluebox Systems Group Limited | Information & communication | 2016 |
| Bluethumb Ltd | Manufacturing | 2019 |
| Blyth-Hamilton Limited | Energy | 2018 |
| BM Gardens Ltd | Administrative & support | 2019 |
| BM Urban Developments Ltd | Construction | 2025 |
| BMU (Scotland) Limited | Construction | 2013 |
| BN Motors Ltd | Wholesale & retail | 2025 |
| Bnma Ltd | Wholesale & retail | 2022 |
| BNS Pension Trustees Limited | Professional & scientific | 1999 |
| BNS Pensions Limited | Professional & scientific | 2002 |
| Body and Bike Therapy Ltd | Other services | 2023 |
| Bohemia Design Limited | Wholesale & retail | 2011 |
| Boltwhiz Limited | Administrative & support | 2019 |
| Book Beauty Ltd | Information & communication | 2023 |
| Booms Recovery Ltd | Transport & logistics | 2026 |
| Booz Ltd | Wholesale & retail | 2025 |
| Borthwick & Wilson Ventilation Ltd | Manufacturing | 2014 |
| Bothan Collective LLP | | 2021 |
| Botoxpress Limited | Other services | 2025 |
| Bowe FAB & Weld Limited | Manufacturing | 2015 |
| Bowler & Binnie Ltd | Wholesale & retail | 2015 |
| Bows and Baubles Ltd | Arts & recreation | 2020 |
| Box Property Investments Limited | Real estate | 2004 |
| Boyd Executive Travel Ltd | Transport & logistics | 2018 |
| Boydslaw 103 Limited | Extraterritorial | 2006 |
| Bracklinn Projects Ltd | Professional & scientific | 2009 |
| Braehead Enterprises Limited | Other services | 1998 |
| Bragd LLP | | 2005 |
| Braisby Properties Limited | Real estate | 2025 |
| Brand 7 Limited | Professional & scientific | 2006 |
| Brand New Bars Ltd | Hospitality | 2018 |
| BRD Legacy Properties Ltd | Real estate | 2025 |
| BRD Roofing Services Ltd | Construction | 2017 |
| Breathe Yoga, Pilates and Wellness Limited | Education | 2025 |
| Brendan Cusick Ltd | Professional & scientific | 2012 |
| Brew Shed Beers Limited | Manufacturing | 2016 |
| Brews & Dunes Ltd | Hospitality | 2023 |
| BRH Solutions Limited | Other services | 2022 |
| Brian Lindsay Joiner & Builder Limited | Construction | 2011 |
| Bridge Financials and Advisory Limited | Professional & scientific | 2020 |
| Bridge Healthcare Services Limited | Health & social care | 2012 |
| Bridge View Doors Ltd | Construction | 2019 |
| Bridge View Scotland Ltd | Construction | 2017 |
| Bridgecrest Hotels Limited | Hospitality | 1996 |
| Bridgecrest Properties Ltd. | Administrative & support | 2005 |
| Bridgeforth Engineering Limited | Manufacturing | 1981 |
| Bridges 1 Ltd | Transport & logistics | 2012 |
| Bridges 2 Ltd | Transport & logistics | 2012 |
| Bridges Marine Ltd | Construction | 2017 |
| Brigantia Fire Group Ltd | Financial services | 2026 |
| Bright & Wild Gifts Ltd | Manufacturing | 2024 |
| Bright Red Home Maintenance Ltd | Water & waste | 2019 |
| Bright Starts Nursery (Scotland) Ltd | Other services | 2012 |
| Brightbark Cranberry Limited | Professional & scientific | 2026 |
| Brighter Days Solutions Ltd | Education | 2026 |
| Briteflow Solutions Ltd | Professional & scientific | 2020 |
| Brittany Wilson Coaching Limited | Other services | 2024 |
| Britze Studios Limited | Professional & scientific | 2020 |
| Brolyn Ltd | Real estate | 2025 |
| Brooks Consulting Solutions Limited | Professional & scientific | 2025 |
| Broomfield Nurseries Limited | Agriculture & fishing | 1975 |
| Broomhead Ltd | Construction | 2024 |
| Bruar Bars Ltd | Hospitality | 2018 |
| Bruce Shaw Property Consultants Limited | Professional & scientific | 2002 |