| Smillie Investments Ltd | Real estate | 2025 |
| Sourian Limited | Administrative & support | 2010 |
| South Chesthill Hydro Limited | Energy | 2008 |
| South Watchlaw Farm Ltd | Agriculture & fishing | 2024 |
| Stellar Space Consulting Ltd | Professional & scientific | 2023 |
| Substantial Ltd | Manufacturing | 2025 |
| Subtidal Ltd | Professional & scientific | 2021 |
| Surface Beauty Aesthetics Ltd | Extraterritorial | 2020 |
| Surface Beauty Ltd | Extraterritorial | 2020 |
| THE Billiemains Limited Partnership | | 2002 |
| THE Border Mill Limited | Manufacturing | 2013 |
| THE Chaffinch Trust | Health & social care | 2012 |
| THE Finer Detail Valeting Limited | Extraterritorial | 2022 |
| THE Marchmont Workshop Limited | Manufacturing | 2020 |
| THE Path Between Ltd | Other services | 2023 |
| Thistle Medical Devices Ltd | Wholesale & retail | 2025 |
| Thorburn Group Limited | Manufacturing | 1992 |
| Threshold Building Control Services Ltd | Construction | 2022 |
| Topling (Holdings) Limited | Professional & scientific | 2014 |
| Topling Energy Limited | Energy | 2022 |
| Topling Ltd | Agriculture & fishing | 2002 |
| Torrance Yachts Limited | Administrative & support | 2010 |
| TPG Purchase Ltd | Real estate | 2024 |
| TPG Residential Ltd | Real estate | 2023 |
| Trabroun Contracting Ltd | Agriculture & fishing | 2019 |
| Tweed Aesthetics Ltd | Health & social care | 2025 |
| Tweed Giving Ltd | Arts & recreation | 2026 |
| Two Birds LC Limited | Real estate | 2025 |
| Tyne Tees Cleaning Company Ltd | Administrative & support | 2014 |
| United Roadways Ltd | Construction | 2016 |
| Uplift Forklifts Ltd | Wholesale & retail | 2015 |
| Valiant Tree Services Limited | Agriculture & fishing | 2024 |
| Vignah Ltd | Wholesale & retail | 2025 |
| Waxbill Properties Ltd | Hospitality | 2026 |
| Wedderburn Castle Limited | Wholesale & retail | 2011 |
| Whisky Brother UK Ltd | Hospitality | 2020 |
| Whisky Brother UK Property Ltd | Real estate | 2020 |
| WSD Ltd | Hospitality | 2016 |