| Drumchapel Amateurs Football Club | Arts & recreation | 2004 |
| Drumgill Investments Limited | Real estate | 2023 |
| Drumhill Capital Advisors Ltd | Professional & scientific | 2019 |
| Drummarnock Wind Farm Limited | Energy | 2020 |
| Drummawhandie Consulting Limited | Professional & scientific | 2016 |
| Drummond Board Advisory Ltd | Professional & scientific | 2020 |
| Drummond Development LP | | 2013 |
| Drummond Miller LLP | | 2006 |
| Drummond Miller Trustees Limited | Professional & scientific | 2016 |
| Drummond Partners Limited | Professional & scientific | 2021 |
| Drummond Roofing Consultancy Ltd. | Other services | 2017 |
| Drummore Taxis Ltd. | Extraterritorial | 2004 |
| Drumond Developments Limited | Arts & recreation | 2009 |
| Drumpark Limited | Health & social care | 2025 |
| Drumpeel Ltd | Professional & scientific | 2026 |
| Drumsheugh Baths Club. Limited | Arts & recreation | 1902 |
| Druva Trade LP | | 2016 |
| Drvn Private Hire Solutions Ltd | Transport & logistics | 2025 |
| DRW Taxis Limited | Professional & scientific | 2006 |
| DRY Shampoo Limited | Real estate | 2013 |
| Dryburgh Catering Ltd | Hospitality | 2024 |
| Drychem Trade LP | | 2017 |
| Drycleaning & Laundry Services Limited | Administrative & support | 2013 |
| Dryco International L.P. | | 2009 |
| Dryden Aqua Ltd. | Manufacturing | 1980 |
| Dryden Fraser Ltd | Financial services | 2016 |
| Dryglen Limited | Real estate | 2010 |
| Drygrange Estate Company Ltd | Other services | 1996 |
| Drygrange Investments Limited | Extraterritorial | 2014 |
| Drygrange Limited | Professional & scientific | 2018 |
| Drylaw Pressure Washing & Gutter Clearance Ltd | Administrative & support | 2021 |
| Drysdale Environmental Services Limited | Professional & scientific | 2025 |
| Drysdale Gardens Owners Ltd | Households | 2025 |
| Drysdales Milnathort Limited | Manufacturing | 2012 |
| DS & DS Limited | Real estate | 2021 |
| DS (Scotland) GP Limited | Financial services | 2006 |
| DS Cornerstone 2 LP | | 2018 |
| DS Cornerstone LP | | 2016 |
| DS Edinburgh Ltd | Real estate | 2018 |
| DS Europe Co. LP | | 2014 |
| DS Holdings Production Ltd | Wholesale & retail | 2026 |
| DS Inspection Ltd | Manufacturing | 2025 |
| DS Kilts & Souvenirs Wholesale Ltd. | Wholesale & retail | 2012 |
| DS Landsburgh Ltd | Real estate | 1993 |
| DS Mabel 2 Limited Partnership | | 2011 |
| DS Mabel Limited Partnership | | 2011 |
| DS Marlin 2 Limited Partnership | | 2011 |
| DS Marlin Limited Partnership | | 2011 |
| DS Media and Events Ltd | Arts & recreation | 2009 |
| DS Opportunities Fund I LP | | 2013 |
| DS Payzone 2 Limited Partnership | | 2011 |
| DS Payzone Limited Partnership | | 2011 |
| DS Plastering and Building Ltd | Construction | 2021 |
| DS Radiology Ltd | Health & social care | 2023 |
| DS Raud Ltd | Real estate | 2025 |
| DS VII Coinvestment Limited Partnership | | 2011 |
| DS Woodstock 2 Limited Partnership | | 2011 |
| DS Woodstock Limited Partnership | | 2011 |
| DSA Developments Scotland Limited | Administrative & support | 2020 |
| DSB Advisory Ltd | Wholesale & retail | 2024 |
| DSB Refurbishment Limited | Wholesale & retail | 1978 |
| DSC (Edinburgh) Limited | Extraterritorial | 2024 |
| DSC Garage Ltd | Wholesale & retail | 2018 |
| Dschubba LP | | 2012 |
| DSD Invest Limited | Households | 2025 |
| DSD Trading Ltd | Wholesale & retail | 2020 |
| Dsea (Trustees) Limited | Professional & scientific | 2010 |
| DSF Holdings Limited | Administrative & support | 2002 |
| DSF Trustees Limited | Administrative & support | 2005 |
| Dsfy Limited | Administrative & support | 2025 |
| Dsjm (Edin) Ltd | Construction | 2023 |
| DSL Property Solutions Ltd | Real estate | 2026 |
| DSL Store Ltd | Wholesale & retail | 2021 |
| DSM Geodata Limited | Information & communication | 2001 |
| Dsma Ltd | Financial services | 2017 |
| DSO Property Ltd | Real estate | 2025 |
| DSP Infinity Asset Management LP | | 2007 |
| DSP Infinity GP Limited | Administrative & support | 2006 |
| Dspstn Ltd | Wholesale & retail | 2025 |
| DSR Lettings Ltd | Administrative & support | 2017 |
| DSS EDI Ltd | Wholesale & retail | 2019 |
| DST Global Ltd | Wholesale & retail | 2018 |
| DST Professional Services Limited | Administrative & support | 2014 |
| DST Residential Ltd | Real estate | 2026 |
| DT Consulting LP | | 2017 |
| DT Edinburgh Ltd | Real estate | 2011 |
| DT Plastering Services Ltd | Construction | 2017 |
| DTC Merchants Limited | Wholesale & retail | 2006 |
| Dtech Property Print Ltd | Information & communication | 2015 |
| DTI Electrical and Security Systems Ltd | Construction | 2016 |
| DTJ Joinery & Building Contracts Ltd | Construction | 2021 |
| DTL Creative Limited | Information & communication | 2015 |
| Dtlomf | Administrative & support | 2012 |
| Dtopoker Ltd | Information & communication | 2018 |
| DTT Travel Ltd | Transport & logistics | 2024 |
| DTY Productions Ltd | Hospitality | 2022 |
| Dtzi Co-Investment II L.P. | | 2019 |
| Dtzi Participation II L.P. | | 2019 |
| Dtzi Scots GP Limited | Real estate | 2019 |
| Dual Agency L.P. | | 2009 |