| Dalmahoy Taxis Ltd. | Professional & scientific | 2001 |
| Dalmahoy Trustees Limited | Other services | 2022 |
| Dalmally Trade LP | | 2014 |
| Dalmara Alliance LP | | 2018 |
| Dalmore (Loop) Investments LP | | 2017 |
| Dalmore Associates Limited | Administrative & support | 2020 |
| Dalmore Infrastructure Investments 34 LP | | 2020 |
| Dalmore Infrastructure Investments 35 LP | | 2020 |
| Dalmore Infrastructure Investments 36 LP | | 2020 |
| Dalmore Infrastructure Investments 37 LP | | 2020 |
| Dalmore Infrastructure Investments 38 LP | | 2020 |
| Dalmore Infrastructure Investments 40 LP | | 2021 |
| Dalmore Infrastructure Investments 47 LP | | 2024 |
| Dalmore Infrastructure Investments 48 LP | | 2024 |
| Dalmore Infrastructure Investments 49 LP | | 2025 |
| Dalmunzie Limited | Agriculture & fishing | 1947 |
| Dalmust Limited | Real estate | 2011 |
| Dalnagairn Estate LLP | | 2024 |
| Dalnair Estate Limited | Real estate | 2021 |
| Dalquhandy Wind Farm Limited | Other services | 2017 |
| Dalreoch Trading LP | | 2013 |
| Dalriata Ltd | Wholesale & retail | 2020 |
| Dalry 183 Ltd | Education | 2001 |
| Dalry Bicycle Depot Ltd | Wholesale & retail | 2023 |
| Dalry Burger Co Ltd | Hospitality | 2026 |
| Dalry Community Wind Company Limited | Energy | 2004 |
| Dalry Community Wind Farm (Holdings) Limited | Professional & scientific | 2010 |
| Dalry Community Wind Farm Limited | Energy | 2010 |
| Dalry Deli Limited | Wholesale & retail | 2018 |
| Dalry Newsagents Ltd | Wholesale & retail | 2019 |
| Dalry Steakhouse Ltd | Hospitality | 2019 |
| Dalrymple Investments Limited | Financial services | 2012 |
| Dalrymple Lettings Ltd | Real estate | 2022 |
| Dalston Management LP | | 2013 |
| Dalswinton Windfarm (Scotland) Limited | Energy | 2005 |
| Daltcore LP | | 2014 |
| Dalton Demolition Recycling Limited | Water & waste | 2006 |
| Daltons Demolitions Limited | Construction | 1964 |
| Dalukey Projects Limited Partnership | | 2017 |
| Dalvin Group LP | | 2013 |
| Dalvin Trading LP | | 2014 |
| Dalzell (Newarthill) Limited | Energy | 2023 |
| Dalziel's Garages (Leith) Limited | Wholesale & retail | 1997 |
| DAM Electrical Ltd | Construction | 2019 |
| Damara International LP | | 2016 |
| Damarax Shipping Corporation LP | | 2017 |
| Damascene Bakery Ltd | Hospitality | 2015 |
| Damascus Innovations Limited | Other services | 2024 |
| Damasq Group Ltd | Hospitality | 2025 |
| Dambright Ltd | Wholesale & retail | 2026 |
| Dameer Global LP | | 2016 |
| Damel Beauty Ltd | Manufacturing | 2015 |
| Dameon Service LP | | 2020 |
| Damgoodcompany Ltd | Wholesale & retail | 2020 |
| Damhead Homes Limited | Hospitality | 2011 |
| Damhead Nursery Limited | Agriculture & fishing | 2005 |
| Damhead Retail Ltd | Wholesale & retail | 2021 |
| Dami Holdings Ltd | Administrative & support | 2026 |
| Damian Mole Life Sciences Ltd | Professional & scientific | 2024 |
| Damicooks Limited | Hospitality | 2025 |
| Damien Assany Ltd | Information & communication | 2021 |
| Damien Trade LP | | 2014 |
| Damin Group LP | | 2016 |
| Damiron LP | | 2014 |
| Damita Global LP | | 2013 |
| Damlux Trading LP | | 2013 |
| Damm Alliance LP | | 2017 |
| Damn Hot Ltd | Arts & recreation | 2019 |
| Damoni LP | | 2016 |
| Damozza Associates Ltd | Professional & scientific | 2024 |
| Damp Doctors Aberdeen Ltd | Construction | 2022 |
| Damp Doctors Edinburgh Ltd | Construction | 2022 |
| Damp Doctors Glasgow Ltd | Construction | 2022 |
| Damp Doctors National Ltd | Construction | 2024 |
| Damv Limited | Transport & logistics | 2021 |
| DAN Cuts Hair Ltd | Other services | 2026 |
| Dan-Michael Enterprises Limited | Professional & scientific | 2008 |
| Danach Air Ltd | Manufacturing | 2014 |
| Danae Ltd. | Real estate | 2017 |
| Danae Partners | | 2000 |
| Danamel Universal LP | | 2015 |
| Danata LP | | 2016 |
| Danaton Sales LP | | 2012 |
| Danbay Export LP | | 2015 |
| Danbay System LP | | 2012 |
| Danburg Capital LP | | 2012 |
| Dance for ALL (Scotland) Ltd | Education | 2011 |
| Dance Hamilton Ltd | Professional & scientific | 2017 |
| Dance Ihayami | Arts & recreation | 2003 |
| Dandean Properties Ltd | Real estate | 2025 |
| Dandelion Management LP | | 2015 |
| Dandelion Solidarity CIC | Professional & scientific | 2026 |
| Danderhall Direct LP | | 2013 |
| Dandolu Services Ltd | Information & communication | 2025 |
| Danejawa Limited | Transport & logistics | 2019 |
| Danek Tax Services Ltd | Professional & scientific | 2025 |
| Danesk Limited | Professional & scientific | 1984 |
| Danex Corporation L.P. | | 2011 |
| Danex Europe L.P. | | 2009 |
| Danex Global L.P. | | 2015 |