| Diveros Logistic LP | | 2012 |
| Diverse Investment Management Ltd | Extraterritorial | 2012 |
| Diverse PM Limited | Construction | 2013 |
| Diversity+ Ltd | Professional & scientific | 2021 |
| Divia Ltd | Real estate | 2020 |
| Divine ARC Ltd | Wholesale & retail | 2026 |
| Divine Dishes Ltd | Hospitality | 2025 |
| Divine Garlands Limited | Wholesale & retail | 2026 |
| Divine Instytut Ltd | Education | 2020 |
| Divine Media Dundee Limited | Professional & scientific | 2023 |
| Divine Wealth and Beauty Ltd | Information & communication | 2022 |
| Diving Adventures Scotland Ltd | Administrative & support | 2017 |
| Diving Travel LP | | 2016 |
| Divisible EYE Limited | Real estate | 2024 |
| Diviteas Solutions Limited | Transport & logistics | 2025 |
| Divmun Ltd | Wholesale & retail | 2026 |
| Divoneks Industries LP | | 2014 |
| Divotend Scotland Ltd | Manufacturing | 2011 |
| Divsav Ltd | Wholesale & retail | 2025 |
| Dixie Corporation L.P. | | 2010 |
| Dixon Entrance LP | | 2013 |
| Dixon Financial Ltd | Professional & scientific | 2023 |
| Dixon Properties (Scotland) Limited | Real estate | 1999 |
| Dixon Solution LP | | 2016 |
| Dixon Walter Limited | Administrative & support | 2014 |
| Dixon-White Ltd | Wholesale & retail | 2025 |
| Dixton Trade LP | | 2014 |
| DIY Executor Ltd | Information & communication | 2018 |
| Diyal Inc Ltd | Wholesale & retail | 2024 |
| Diyani Limited | Wholesale & retail | 2023 |
| Dizions Limited | Information & communication | 2008 |
| DJ Alexander Financial Services Limited | Financial services | 2017 |
| DJ Alexander Legal LLP | | 2014 |
| DJ Asset Ltd | Households | 2025 |
| DJ Barber Shop Ltd | Other services | 2021 |
| DJ Bisset Ltd | Administrative & support | 2017 |
| DJ Sanch Limited | Information & communication | 2025 |
| DJ Stuart Purdie (Edinburgh) Ltd | Arts & recreation | 2014 |
| DJA Vascular Limited | Health & social care | 2024 |
| DJE Property Company Ltd | Real estate | 2020 |
| Djeco Group LP | | 2019 |
| DJK Lettings Ltd | Real estate | 2025 |
| DJO Edin Ltd | Transport & logistics | 2018 |
| DJR Inspections Limited | Professional & scientific | 2018 |
| Djwh Electrical Ltd | Construction | 2026 |
| DK (Capefleet) Limited | Real estate | 2016 |
| DK (Newton Mearns) Limited | Other services | 2016 |
| DK Acquisitions Holdings Ltd | Professional & scientific | 2021 |
| DK Holdings L.P. | | 2009 |
| DK Instant Solutions Ltd | Other services | 2014 |
| DK International Energy Ltd | Construction | 2019 |
| DK Renewables Limited | Professional & scientific | 2024 |
| DKB Patel Limited | Health & social care | 2013 |
| DKC Designing Solutions Ltd | Administrative & support | 2024 |
| DKG Estates LLP | | 2014 |
| DKI Alliance LP | | 2025 |
| DKI Consulting Limited | Professional & scientific | 2018 |
| Dkje Properties Ltd | Real estate | 2021 |
| DKM Sports Ltd | Information & communication | 2025 |
| DKO Change Management Limited | Professional & scientific | 2016 |
| DKS Asset Holdings Limited | Real estate | 2024 |
| DL Bay Investments | Financial services | 2013 |
| DL Edinburgh Limited | Administrative & support | 2017 |
| DL Fit Outs Limited | Construction | 2021 |
| DL Investment Management Ltd | Extraterritorial | 2011 |
| DL Property Care Ltd | Construction | 2026 |
| DL Therapy Ltd | Health & social care | 2025 |
| DL Transport Services Ltd | Transport & logistics | 2021 |
| DLA Piper Scotland LLP | | 2004 |
| Dlak Pubco Ltd | Hospitality | 2024 |
| DLB Advisors Limited | Professional & scientific | 2025 |
| DLC Investment Management Ltd | Extraterritorial | 2012 |
| DLH Livestock Limited | Agriculture & fishing | 2019 |
| Dllc Properties Ltd | Real estate | 2024 |
| Dllc Renovations Ltd | Real estate | 2024 |
| Dlmech Ltd | Professional & scientific | 2024 |
| Dlmm Holdings Ltd | Financial services | 2026 |
| DLP Group Ltd | Construction | 2022 |
| DLR Management Solutions Ltd | Information & communication | 2012 |
| DLR PS GP Limited | Financial services | 2025 |
| DLR PS GP LP | | 2025 |
| DM Director Limited | Other services | 2000 |
| DM Elite Coaching Consultancy Ltd | Arts & recreation | 2019 |
| DM Executive Hire Limited | Transport & logistics | 2014 |
| DM Global LP | | 2017 |
| DM Horizons Ltd | Professional & scientific | 2025 |
| DM Kulkarni Consulting Limited | Health & social care | 2021 |
| DM Laundry Ltd | Other services | 2023 |
| DM Property Developers Ltd | Real estate | 2019 |
| DM Robertson Ltd | Other services | 2017 |
| DM Simons Management Ltd | Extraterritorial | 2012 |
| DM Specialist Joinery Ltd | Construction | 2011 |
| DM Trustee Company Limited | Other services | 1985 |
| DM7 Ltd | Wholesale & retail | 2025 |
| DMC Connect Ltd | Professional & scientific | 2023 |
| Dmcdermott Electrical Ltd | Construction | 2024 |
| DMF Property Investments Limited | Real estate | 2020 |
| DMF Property Ltd | Real estate | 2020 |
| DMF Sales Ltd | Wholesale & retail | 2025 |
| DMG Pensions Partnership LP | | 2012 |