| Costal Assets L.P. | | 2009 |
| Costapro Ltd | Professional & scientific | 2022 |
| Costasky Trading LP | | 2012 |
| Costcutter Duns Limited | Wholesale & retail | 2013 |
| Costermon Providers LP | | 2015 |
| Costigo Ltd | Information & communication | 2026 |
| Costless Travel Limited | Transport & logistics | 2022 |
| Costnexus Ltd | Professional & scientific | 2025 |
| Costume Closet Company Ltd | Transport & logistics | 2026 |
| Cosway Clinical Psychology Ltd | Health & social care | 2010 |
| Cosway Estates East L.P. | | 2009 |
| Cosy Bear Limited | Real estate | 2014 |
| Cosy Corner Glamping Ltd | Administrative & support | 2025 |
| Cosy PUP Ltd | Other services | 2024 |
| Cote Alliance LP | | 2016 |
| Cotly Co Ltd | Wholesale & retail | 2024 |
| Cottenbrook Trade LP | | 2014 |
| Cotton Capital Asia LP | | 2012 |
| Cotton Capital LP | | 2013 |
| Coty Scot 1 LP | | 2018 |
| Coty Scot 2 LP | | 2018 |
| Coul Future Limited | Professional & scientific | 2021 |
| Coull Developments Limited | Real estate | 2018 |
| Coulman Coaches Ltd | Transport & logistics | 2012 |
| Coulter Hamilton RAE Ltd | Professional & scientific | 2006 |
| Coulters Legal LLP | | 2013 |
| Coulters Property Limited | Real estate | 2013 |
| Counsels Legal LP | | 2019 |
| Count on US Bookkeepers Limited | Professional & scientific | 2023 |
| Counteract One Founder GP LLP | | 2022 |
| Counteract One Founder LP | | 2022 |
| Countesswells Limited | Real estate | 2003 |
| Counthorpe Securities Ltd | Professional & scientific | 2013 |
| Countlex Invest L.P. | | 2017 |
| Countrybal Trade LP | | 2016 |
| Countryside Dog Training Ltd | Wholesale & retail | 2026 |
| Countryside Land Holdings Limited | Real estate | 2025 |
| County Collections Limited | Financial services | 2009 |
| County Residential Limited | Extraterritorial | 2001 |
| Countyview Limited | Professional & scientific | 1996 |
| Coup DE Grace Limited | Wholesale & retail | 2026 |
| Coupland Construction Ltd | Other services | 2013 |
| Couple Counselling Scotland Limited | Administrative & support | 2009 |
| Cour Wind Farm (Scotland ) Limited | Energy | 2014 |
| Courage Giver Holdings LP | | 2018 |
| Courage Giver LP | | 2015 |
| Courier Express Scot Ltd | Transport & logistics | 2025 |
| Couriers to India Limited | Transport & logistics | 2015 |
| Coursensu Ltd | Information & communication | 2023 |
| Courst Ltd | Wholesale & retail | 2025 |
| Court Consulting International L.P. | | 2006 |
| Courtall Trade LP | | 2013 |
| Courtaulds LS | Professional & scientific | 1897 |
| Courtyard Health Clinic Limited | Health & social care | 2025 |
| Coutts Carpentry Edinburgh Ltd | Manufacturing | 2021 |
| Coutts Scotland Nominees Limited | Extraterritorial | 1984 |
| Cove House Publishing Limited | Information & communication | 2015 |
| Covecross Limited | Other services | 2000 |
| Covell Matthews Architects Limited | Professional & scientific | 1976 |
| Coven Studios Ltd | Real estate | 2024 |
| Coveness Limited | Transport & logistics | 2003 |
| Covent Commerce LP | | 2014 |
| Covent Systems Company LP | | 2012 |
| Coventry Commerce LP | | 2014 |
| Coventry Industries L.P. | | 2015 |
| Coventry LP | | 2021 |
| Coventry Partners LP | | 2015 |
| Cover Properties LP | | 2016 |
| Covercart Ltd | Wholesale & retail | 2024 |
| Coverson Dynamic LP | | 2016 |
| Coveshore Limited | Hospitality | 2004 |
| Covey Ltd | Other services | 2020 |
| Covid Assistance Ltd. | Professional & scientific | 2016 |
| Covington Investments LP | | 2014 |
| Covo Webdevelopment LP | | 2023 |
| COW and Moon Ltd | Professional & scientific | 2022 |
| COW Capital Ltd | Professional & scientific | 2017 |
| COW Corner 1 Carry Partner GP LLP | | 2020 |
| COW Corner 1 Carry Partner LP | | 2020 |
| COW Corner 1 Investor LP | | 2020 |
| COW Corner 2 Carry Partner LP | | 2022 |
| COW Corner 2 General Partner LLP | | 2022 |
| COW Corner 2 GP LP | | 2022 |
| COW Corner 3 Carry Partner LP | | 2025 |
| COW Corner 3 General Partner LLP | | 2025 |
| COW Corner 3 GP LP | | 2025 |
| COW Corner Founders 1 Carry Partner LP | | 2025 |
| COW Corner Founders 1 GP LLP | | 2026 |
| COW Corner Founders 1 LP | | 2025 |
| Cowan & Partners (Holdings) Limited | Financial services | 2020 |
| Cowan & Partners Limited | Professional & scientific | 2012 |
| Cowan Community Publications LLP | | 2011 |
| Cowan Homes Limited | Real estate | 2023 |
| Cowan Production LP | | 2014 |
| Cowan Property Investments Ltd | Real estate | 2025 |
| Cowan Tailoring Company Limited | Construction | 1959 |
| Cowden Eleven LP | | 2016 |
| Cowdenbeath Trading LP | | 2013 |
| Cowgate Dundee Ltd | Real estate | 2018 |
| Cowgate Hostel Limited | Hospitality | 2025 |