| Brucefield Roofing & Building Ltd | Construction | 2022 |
| Brucehaven Brewery Ltd. | Manufacturing | 2016 |
| Brucemount Farming Limited | Agriculture & fishing | 2018 |
| Bruh Snacks Ltd | Manufacturing | 2025 |
| BSK Property Group Ltd | Real estate | 2026 |
| BSW Energy Limited | Manufacturing | 1955 |
| BSW Investments Ltd | Financial services | 2020 |
| BSW Sawmills Limited | Manufacturing | 1958 |
| BSW Solicitors LLP | | 2008 |
| BSW Timber Limited | Manufacturing | 1988 |
| Bubbabars Limited | Hospitality | 2026 |
| Bubble Treats Kirkcaldy Ltd | Wholesale & retail | 2022 |
| Bubble Treats Ltd | Wholesale & retail | 2021 |
| Bubble Treats Perth Ltd | Wholesale & retail | 2023 |
| Buchanan Peel Decorators Limited | Administrative & support | 2017 |
| Build and Beyond Toys Limited | Wholesale & retail | 2024 |
| Building Blocks Property Limited | Real estate | 2024 |
| Building Pathology Ltd | Professional & scientific | 2022 |
| Buka by Tmas Ltd | Manufacturing | 2025 |
| Bulletin Designs Ltd | Professional & scientific | 2025 |
| Burnbank Properties Limited | Real estate | 2020 |
| Business Funding Plus Limited | Professional & scientific | 2018 |
| Business Image Services Ltd | Information & communication | 2005 |
| Busy Bea's Limited | Extraterritorial | 2023 |
| Busy BEE Analysis Ltd | Professional & scientific | 2022 |
| Butch 1959 Limited | Extraterritorial | 2014 |
| Butterfly Personnel Limited | Administrative & support | 1998 |
| BY Define Bonnie Ltd | Other services | 2026 |
| BY the Books Accounting Assistance Limited | Professional & scientific | 2012 |
| BY the Collectives Ltd | Arts & recreation | 2012 |
| Byatat Ltd | Arts & recreation | 2019 |
| Byzantian Developments Limited | Construction | 2017 |
| C & C 23 Limited | Professional & scientific | 2015 |
| C & M Properties (Fife) Ltd | Real estate | 2026 |
| C a Countryside Services Ltd | Construction | 2019 |
| C D Pipework Services Limited | Construction | 2026 |
| C R Smith Glaziers (Fastglass) Limited | Extraterritorial | 1972 |
| C R Smith Limited | Extraterritorial | 2012 |
| C R Smith Manufacturing Limited | Manufacturing | 2010 |
| C&C Roofing Contracting Ltd | Construction | 2023 |
| C&J Wilson Landscapes Ltd | Administrative & support | 2025 |
| C.R. Smith (Aluminium) Limited | Extraterritorial | 1979 |
| C.S.L. Asset Management Limited | Financial services | 2008 |
| CAB32CATERING Limited | Hospitality | 2023 |
| Cafetown Ltd | Wholesale & retail | 2025 |
| Cairn Active Design Limited | Information & communication | 2001 |
| Cairnfold House Equestrian Limited | Agriculture & fishing | 2011 |
| Cairnprop Limited | Real estate | 2025 |
| Cairnsmill Limited | Professional & scientific | 1993 |
| Cairnstone Capital Ltd | Financial services | 2024 |
| Cairnstone Finance Ltd | Extraterritorial | 2026 |
| Cairnstone Law Ltd | Extraterritorial | 2026 |
| Cairnstone Legal Ltd | Extraterritorial | 2026 |
| Cairnward Ltd | Hospitality | 2025 |
| Caishen Logistic Ltd | Transport & logistics | 2023 |
| Cakecraze EDI Ltd | Manufacturing | 2025 |
| CAL Contractor Services Ltd | Information & communication | 2011 |
| Calais Properties Ltd | Real estate | 2025 |
| Calderwood Community Services Limited | Financial services | 2017 |
| Caledonia Art Embroidery and Handmade Limited | Manufacturing | 2025 |
| Caledonia Digital Limited | Information & communication | 2020 |
| Caledonia Occupational Health Limited | Health & social care | 2015 |
| Caledonia Quantum Ltd | Construction | 2024 |
| Caledonian Beverage Services Limited | Hospitality | 2005 |
| Caledonian Online Ltd | Wholesale & retail | 2020 |
| Caledonian Taxis Ltd. | Transport & logistics | 2003 |
| Calle Campers Ltd | Administrative & support | 2025 |
| Calma Acadmey Ltd | Other services | 2025 |
| Calyx Interactive Limited | Information & communication | 2025 |
| Cambric Systems Limited | Information & communication | 2001 |
| Cameron Craig Services Limited | Professional & scientific | 2024 |
| Cameron Harris Design & Build Limited | Construction | 1999 |
| Camino Collection Ltd | Wholesale & retail | 2025 |
| Camino Holdings Ltd | Financial services | 2020 |
| Camlay Exposed Concrete Specialists Limited | Manufacturing | 2020 |
| Campaigning to WIN Limited | Professional & scientific | 2015 |
| Campbell Geoservices Limited | Mining & quarrying | 2015 |
| Campbells Group Ltd | Construction | 2025 |
| Campervans Ltd | Wholesale & retail | 2022 |
| Campion Homes Land Holdings Ltd. | Professional & scientific | 1998 |
| Camus Associates Ltd | Professional & scientific | 2023 |
| Canmore Services Ltd | Professional & scientific | 2024 |
| CANMORE1947 Limited | Hospitality | 2019 |
| Canny Cat Cattery Ltd | Agriculture & fishing | 2023 |
| Capemanse Limited | Extraterritorial | 2001 |
| Capital & Provincial (Rosyth) Limited | Hospitality | 2012 |
| Captow Consulting Limited | Professional & scientific | 2021 |
| Car Wash 4 U Fife Limited | Administrative & support | 2020 |
| Carbon Fitness Ltd | Arts & recreation | 2023 |
| Care Partners Health Care Ltd | Health & social care | 2019 |
| Care Townhill Limited | Wholesale & retail | 2020 |
| Careatlas Limited | Information & communication | 2025 |
| Careloke Limited | Administrative & support | 2023 |
| Cargill Family Limited | Real estate | 2014 |
| Caritas Bloom Trustee Services Limited | Health & social care | 2011 |
| Caritas Legal Limited | Professional & scientific | 2011 |
| Carlye Kitchen Ltd | Hospitality | 2020 |
| Carnegie Cars Ltd. | Administrative & support | 2009 |
| Carnegie Catering Dunfermline Limited | Hospitality | 2025 |
| Carnegie Clinical Research Ltd | Professional & scientific | 2010 |