| Drcsurveyors Ltd. | Professional & scientific | 2012 |
| DRD Architects Ltd | Professional & scientific | 2016 |
| DRD Group Ltd | Construction | 2019 |
| Dream Bear Ltd | Information & communication | 2020 |
| Dream Builder International Trading Ltd | Extraterritorial | 2018 |
| Dream Drams Ltd | Wholesale & retail | 2019 |
| Dream Drivers Ltd | Transport & logistics | 2017 |
| Dream Escape Ltd. | Administrative & support | 2007 |
| Dream Home Professionals Ltd | Construction | 2020 |
| Dream Paper, LP | | 2014 |
| Dream Power Clean Limited | Administrative & support | 2021 |
| Dream Team Decoration Ltd | Construction | 2023 |
| Dream Tech Ltd | Information & communication | 2014 |
| Dream Technology L.P. | | 2012 |
| Dreamcraft Collective Ltd | Hospitality | 2024 |
| Dreamed IT LP | | 2020 |
| Dreamhouse (2000) Limited | Hospitality | 2000 |
| Dreampoint Solutions LP | | 2013 |
| Dreamsmart Solutions Limited | Information & communication | 2012 |
| Dreamworks Bedrooms & Kitchens Limited | Manufacturing | 2024 |
| Dreamzon Limited | Wholesale & retail | 2019 |
| Drebford Services LP | | 2014 |
| Dreelan Services Limited | Other services | 1997 |
| Dreher Holding LP | | 2018 |
| Drennan & Sturrock Ltd | Wholesale & retail | 2014 |
| Drep II MG Investments Limited Partnership | | 2008 |
| Drep MG Investments Limited Partnership | | 2007 |
| Dreux Services LP | | 2013 |
| Drever Taxis Ltd. | Transport & logistics | 1999 |
| Drewster Ltd | Information & communication | 2026 |
| DRG Global LP | | 2017 |
| DRG Training Consultancy and Design Limited | Education | 2020 |
| Driada LP | | 2015 |
| Dried Limited | Wholesale & retail | 2021 |
| Drift Air International LP | | 2016 |
| Drift Dance Records Ltd | Information & communication | 2024 |
| Driiply International LP | | 2023 |
| Drillcycle Limited | Real estate | 2007 |
| Drilling Technology LP | | 2015 |
| Drilltec International Limited | Manufacturing | 1983 |
| Drim LEE Limited | Energy | 2012 |
| Drink Novera Ltd | Manufacturing | 2026 |
| Drinkshare Holdings Limited | Administrative & support | 2016 |
| Drinksorted Ltd | Hospitality | 2018 |
| Drinx.Com Limited | Wholesale & retail | 2000 |
| Drive Like Pro Ltd | Education | 2025 |
| Drive Safe to Pass Ltd | Education | 2025 |
| Drive Systems Trade LP | | 2016 |
| Drive Vehicle Sourcing Ltd | Wholesale & retail | 2026 |
| Drive With Jane Ltd | Education | 2022 |
| Drivehouse LP | | 2015 |
| Driveline (Scotland) Limited | Professional & scientific | 2017 |
| Driveline Emissions Technologies Limited | Manufacturing | 2005 |
| Driveline Holdings Limited | Manufacturing | 2012 |
| Drivelink Solution Ltd | Transport & logistics | 2026 |
| Driven Scotland Ltd. | Administrative & support | 2005 |
| Driver Share Ltd | Transport & logistics | 2024 |
| Drivesync Technologies Ltd | Extraterritorial | 2025 |
| Drivesyncacademy Limited | Education | 2024 |
| Driving Addict Ltd | Education | 2023 |
| Driving.Rain Ltd | Transport & logistics | 2026 |
| Drizzy Consulting Ltd | Real estate | 2022 |
| DRJ Renovations Limited | Construction | 2025 |
| Drje Limited | Health & social care | 2014 |
| DRM Connect Ltd | Wholesale & retail | 2023 |
| DRM Dental Practices Limited | Health & social care | 2011 |
| DRM Residential Property Letting and Management Limited | Real estate | 2018 |
| Drobinin Limited | Information & communication | 2023 |
| Drocastra Capital LP | | 2014 |
| Dronax Limited | Information & communication | 2024 |
| Drone (SCO) Ltd | Professional & scientific | 2025 |
| Drone Hill Wind Farm Limited | Energy | 2004 |
| Drone Pro Ltd | Professional & scientific | 2026 |
| Drone-Tech LP | | 2015 |
| Dronedeploy Limited | Administrative & support | 2012 |
| Dronewild Limited | Professional & scientific | 2024 |
| Drookit Outfitters Ltd | Manufacturing | 2026 |
| Drop Dead Pretty Things Ltd | Arts & recreation | 2026 |
| Droplix Ltd | Administrative & support | 2026 |
| Drops Euro Solutions Limited | Professional & scientific | 2019 |
| Dropset Fitness Marketing Limited | Professional & scientific | 2022 |
| Drotly Ltd | Wholesale & retail | 2026 |
| Drovotech Ltd | Information & communication | 2025 |
| Drown Ltd. | Manufacturing | 2018 |
| Droxerzym Ltd | Wholesale & retail | 2023 |
| DRS Diary Consultancy Ltd | Professional & scientific | 2024 |
| DRS Properties Limited | Real estate | 2003 |
| DRT Munchy Box Ltd | Hospitality | 2026 |
| Drufle Limited | Wholesale & retail | 2023 |
| Druie Limited | Real estate | 2013 |
| Druim Chairidh Limited | Agriculture & fishing | 2013 |
| Druim Leathann Windfarm Limited | Energy | 2012 |
| Drum 2025 Ltd | Hospitality | 2025 |
| Drum Brae Solutions Limited | Information & communication | 2007 |
| Drum Central Edinburgh Limited | Wholesale & retail | 2011 |
| Drum Farm LLP | | 2007 |
| Drum Forth Limited | Professional & scientific | 2020 |
| Drumack Limited | Professional & scientific | 2018 |
| Drumalbyn Properties LLP | | 2011 |
| Drumburn Investments | Administrative & support | 2025 |