| Cynita Solutions Ltd | Administrative & support | 2025 |
| Cyper Business LP | | 2014 |
| Cypher Station Limited | Professional & scientific | 2026 |
| Cyrielle Shakti LP | | 2025 |
| Cyrus Property Investments Ltd | Real estate | 2025 |
| Cytex Solutions L.P. | | 2009 |
| Cytomos Limited | Professional & scientific | 2011 |
| Cytrex Corporation LP | | 2015 |
| Cytrex Marketing LP | | 2015 |
| CZAJKA19 Limited | Administrative & support | 2020 |
| CZC Groundworks Ltd | Construction | 2022 |
| Czech Companies Consulting LP | | 2013 |
| Czech School Scotland CIC | Education | 2018 |
| Càite Ltd | Information & communication | 2019 |
| Côté Matin Limited | Real estate | 2017 |
| CÙ Dubh Limited | Professional & scientific | 2022 |
| D & a Lawrence Ltd. | Administrative & support | 2007 |
| D & E Hunter Holdings Limited | Financial services | 2023 |
| D & E Taxis Limited | Professional & scientific | 2003 |
| D & F Engineering Services Limited | Professional & scientific | 2023 |
| D & H Cohen Limited | Professional & scientific | 1945 |
| D & J LEE Consulting Limited | Real estate | 2025 |
| D & K Investment Management Ltd | Extraterritorial | 2012 |
| D & L Properties Ltd | Real estate | 2008 |
| D & L Taxis Ltd. | Transport & logistics | 2000 |
| D & P Access Scaffolding Ltd | Construction | 2025 |
| D & PM Ltd | Professional & scientific | 2022 |
| D & S Mowat Limited | Hospitality | 2003 |
| D a Mckillop Consulting Ltd | Administrative & support | 2015 |
| D and D Consulting International LP | | 2022 |
| D and M C Co Ltd | Professional & scientific | 2006 |
| D BI a Consulting Limited | Information & communication | 2015 |
| D C Scott Property Limited | Real estate | 2020 |
| D F Hydraulic Consultants Ltd. | Professional & scientific | 2003 |
| D F Sound Limited | Arts & recreation | 2015 |
| D F Thomson Limited | Professional & scientific | 2022 |
| D F Wishart & Company Limited | Professional & scientific | 2017 |
| D Feeley Logistics Ltd | Transport & logistics | 2025 |
| D G Walker Consulting Limited | Professional & scientific | 2024 |
| D H G Engineering (Scotland) Ltd | Professional & scientific | 2019 |
| D J Alexander Lettings Limited | Real estate | 2012 |
| D J B Construction Limited | Construction | 2015 |
| D Jackson Consultancy Limited | Professional & scientific | 2018 |
| D K B Designs Limited | Other services | 2008 |
| D K Properties (Aberdeen) Ltd. | Real estate | 2011 |
| D K Properties (Cupar) Limited | Construction | 2016 |
| D K Properties (Perth) Limited | Real estate | 2012 |
| D King Development Company Limited | Other services | 2016 |
| D King Group Limited | Other services | 2017 |
| D King Properties (Inveralmond) Limited | Real estate | 2008 |
| D King Properties (London) Limited | Real estate | 2012 |
| D King Properties (Scotland) Limited | Real estate | 1997 |
| D M & V Enterprises Limited | Real estate | 2003 |
| D M Carnegie | Agriculture & fishing | 1987 |
| D M Company Services Limited | Other services | 1985 |
| D M Consultants Fife Limited | Administrative & support | 2019 |
| D M E Associates Limited | Hospitality | 2007 |
| D M Marketing Ltd | Professional & scientific | 2019 |
| D Miller Home Improvements Ltd | Construction | 2023 |
| D Nelson Ltd | Health & social care | 2015 |
| D P Lorimer Limited | Wholesale & retail | 2006 |
| D R Newitt & Associates Limited | Administrative & support | 2001 |
| D R Newitt Interim Limited | Administrative & support | 2014 |
| D R Newitt Recruitment Limited | Administrative & support | 2006 |
| D R Project Management & Consulting Limited | Professional & scientific | 2013 |
| D S Churchill Roofing Ltd | Construction | 2022 |
| D S Emery and Sons Limited | Agriculture & fishing | 2024 |
| D Semple Consulting Ltd | Other services | 2024 |
| D Sykes (Electrical Contractors) Limited | Construction | 2001 |
| D T Screen Ltd | Manufacturing | 2000 |
| D Welsh Property Ltd | Transport & logistics | 2026 |
| D Wilkie Property Ltd | Real estate | 2016 |
| D&D Brands Ltd | Wholesale & retail | 2022 |
| D&J Investment LP | | 2017 |
| D&R Business Management Ltd | Professional & scientific | 2024 |
| D&S International LP | | 2022 |
| D&S Real Estate Solutions Ltd | Real estate | 2023 |
| D&V Commercial Ltd | Real estate | 2024 |
| D&Y Brothers Limited | Real estate | 2025 |
| D&Y Food Edinburgh Ltd | Hospitality | 2024 |
| D'A KEN Ltd | Information & communication | 2025 |
| D'Agrosa Property Ltd | Real estate | 2025 |
| D'Arcy SLP | | 1999 |
| D-Block Ltd | Financial services | 2019 |
| D. & P. Plumbing & Heating Limited | Construction | 1997 |
| D. a. Tait Window Cleaning Ltd | Administrative & support | 2012 |
| D. Armour Plumbing & Heating Ltd | Construction | 2025 |
| D. Macdonald Ltd | Wholesale & retail | 2024 |
| D.A.O. Robertson Ltd | Information & communication | 2015 |
| D.A.T.A&Y Limited | Hospitality | 2025 |
| D.C Landscaping & Fencing Ltd | Construction | 2025 |
| D.C. Investments Limited | Professional & scientific | 1986 |
| D.Duheric & Co Ltd | Professional & scientific | 2018 |
| D.E.P.I. Surgical Ltd. | Health & social care | 2007 |
| D.F. Wishart (Holdings) Limited | Professional & scientific | 1928 |
| D.H. Edinburgh Stonemasonry Ltd. | Manufacturing | 2018 |
| D.H. Gorn Limited | Wholesale & retail | 2004 |
| D.H. Photobooths & Events Ltd | Manufacturing | 2019 |
| D.H. Photography (Scot) Ltd | Professional & scientific | 2017 |
| D.J. Alexander LP | | 2006 |