| Comfort Life Laboratory LP | | 2015 |
| Comfort Zone ED UK Ltd | Hospitality | 2025 |
| Comfort Zone Investments Ltd | Real estate | 2023 |
| Comfortease Ltd | Wholesale & retail | 2026 |
| Comhill Trading LP | | 2012 |
| Comintex & Co. Limited | Real estate | 2000 |
| Comiston Accountancy Services Limited | Professional & scientific | 2013 |
| Comiston Consulting Ltd | Professional & scientific | 2019 |
| Comiston Dental Limited | Health & social care | 2015 |
| Comiston Limited | Transport & logistics | 2024 |
| Comm-Connect Ltd | Information & communication | 2019 |
| Command+I Ltd | Information & communication | 2019 |
| Commander Group Business LP | | 2015 |
| Commando Heritage Trading Company Limited | Wholesale & retail | 2025 |
| Commando Spirit Ltd | Professional & scientific | 2021 |
| Commarglo Limited | Extraterritorial | 2012 |
| Commatex Industries LP | | 2013 |
| Commercial Assessment Services L.P. | | 2010 |
| Commercial Consulting Group Ltd | Professional & scientific | 2022 |
| Commercial Cross Limited | Wholesale & retail | 2015 |
| Commercial Energy Compensation Ltd | Professional & scientific | 2021 |
| Commercial Finance Consultancy Limited | Administrative & support | 2014 |
| Commercial Industrial Boards ATC LP | | 2016 |
| Commercial Innovations L.P. | | 2010 |
| Commercial Investment Partnership L.P. | | 2010 |
| Commercial Libre LP | | 2025 |
| Commercial Real Estate Debt Fund (Scotland) GP Limited | Extraterritorial | 2014 |
| Commercial Real Estate Debt Fund GP LP | | 2014 |
| Commercial Risk Services Limited | Financial services | 2016 |
| Commercial Standard Systems LP | | 2015 |
| Commercial Support LP | | 2016 |
| Commercial Systems LP | | 2015 |
| Commercial Temperature Solutions Ltd | Construction | 2013 |
| Commercial Trade Overseas L.P. | | 2011 |
| Commercial Ventures Worldwide L.P. | | 2012 |
| Commercial Water Solutions Ltd | Water & waste | 2006 |
| Commerciala LP | | 2016 |
| Commission Crowd Limited | Information & communication | 2013 |
| Commissioning Consultant Services Ltd | Construction | 2020 |
| Commit Talent Ltd | Administrative & support | 2026 |
| Commodo Capital Partners Limited | Financial services | 2015 |
| Commodore Scottish Patron II LP | | 2004 |
| Common Futures Consulting Limited | Professional & scientific | 2011 |
| Common Ground Association | Extraterritorial | 2012 |
| Common Ground Mediation Ltd | Education | 2014 |
| Common Magic I Carried Interest LP | | 2023 |
| Common Magic I GP LLP | | 2023 |
| Common Sales LP | | 2017 |
| Common Tobacco Ltd | Professional & scientific | 2011 |
| Commonwealth Partners LP | | 2016 |
| Commore Land Company Limited | Real estate | 2016 |
| Commsplex Ltd | Arts & recreation | 2020 |
| Commun Coille Limited | Information & communication | 2011 |
| Communicated Ltd | Manufacturing | 2022 |
| Communication Inclusion People Community Interest Company | Education | 2019 |
| Communicative Machines Limited | Information & communication | 2006 |
| Communique Agency LP | | 2016 |
| Communique Trade LP | | 2016 |
| Communique Wines Ltd | Wholesale & retail | 2023 |
| Communisis Pension Funding Limited Partnership | | 2011 |
| Communitainment LP | | 2016 |
| Communities Reimagined Ltd | Administrative & support | 2025 |
| Community Alliance Trading Enterprises Limited | Other services | 2013 |
| Community Alliance Trust Limited | Wholesale & retail | 2011 |
| Community Brokerage Network CIC | Health & social care | 2012 |
| Community Church Edinburgh | Other services | 2012 |
| Community Cleaning Partners Limited | Administrative & support | 2025 |
| Community Law Advice Network | Professional & scientific | 2007 |
| Community Pharmacy Scotland | Other services | 2011 |
| Community Schools (Highlands) Limited | Administrative & support | 2000 |
| Community Schools Holdings Limited | Professional & scientific | 2000 |
| Community Services Worldwide L.P. | | 2013 |
| Community Solutions (Hub West Scotland) Limited | Administrative & support | 2012 |
| Community Wind Power (Holdings) Limited | Professional & scientific | 2008 |
| Community Wind Power (Securities) Limited | Energy | 2019 |
| Commute Automation Ltd | Information & communication | 2020 |
| Como Flora Ltd | Wholesale & retail | 2025 |
| Compact Ltd | Information & communication | 2023 |
| Company Lemar LP | | 2016 |
| Company Marketplace (SC) Ltd | Construction | 2020 |
| Company Multiservice Limited | Extraterritorial | 2021 |
| Company NET Limited | Information & communication | 1996 |
| Company of Dark Spirits Limited | Manufacturing | 2017 |
| Company Provision Agent Ltd | Professional & scientific | 2016 |
| Compare Crow Limited | Information & communication | 2017 |
| Compas Management LP | | 2017 |
| Compas Trading LP | | 2014 |
| Compass (Edinburgh) Limited | Hospitality | 2009 |
| Compass Box Delicious Whisky Ltd. | Manufacturing | 2000 |
| Compass Capital Properties Ltd | Households | 2020 |
| Compass Consult Ltd | Construction | 2017 |
| Compass Creative Ltd | Professional & scientific | 2019 |
| Compass Independent Publishing Services Limited | Wholesale & retail | 2003 |
| Compass Lothian Ltd | Real estate | 2020 |
| Compass Title Limited | Professional & scientific | 1997 |
| Compass Transit LP | | 2012 |
| Compass Urology Limited | Health & social care | 2019 |
| Compass Wealth International Limited | Financial services | 2019 |
| Compensate Yourself Ltd | Professional & scientific | 2016 |
| Complementary Clinic Edinburgh Ltd | Health & social care | 2026 |