| Elgin Health (Gartnavel) Holdings Limited | Administrative & support | 2004 |
| Elgin Health (Gartnavel) Limited | Administrative & support | 2004 |
| Elgin Health (Midlothian) (Holdings) Limited | Administrative & support | 2008 |
| Elgin Health (Midlothian) Limited | Administrative & support | 2008 |
| Elgin Healthcare (Findlay House) Holdings Limited | Administrative & support | 2001 |
| Elgin Healthcare (Findlay House) Limited | Administrative & support | 2000 |
| Elgin Infrastructure Limited | Administrative & support | 2009 |
| Elgin Lift Limited | Administrative & support | 2009 |
| Elgin Total LP | | 2016 |
| Elgin Trading L.P. | | 2009 |
| Elgin Water Limited | Professional & scientific | 2001 |
| Elhat Investment LP | | 2019 |
| Elheart Trade LP | | 2012 |
| Eliana Inter LP | | 2013 |
| Elias Investments LP | | 2017 |
| Eliaz Limited | Other services | 2015 |
| Elicit Research & Analytics Ltd | Information & communication | 2023 |
| Elintel LP | | 2022 |
| Eliostra Management LP | | 2012 |
| Eliot Capital LP | | 2015 |
| Eliot Supreme LP | | 2012 |
| Elis Investment LP | | 2016 |
| Elisa & Michael LP | | 2022 |
| Elisa Klein Cosmetics Ltd | Other services | 2023 |
| Elistere Accounting Services Ltd | Professional & scientific | 2019 |
| Elisys Engineering Limited | Information & communication | 2003 |
| Elita Alliance LP | | 2015 |
| Elita Investments LP | | 2015 |
| Elita Management LP | | 2015 |
| Elite Apartments (Edinburgh) Limited | Real estate | 2021 |
| Elite Apartments Ltd | Hospitality | 2020 |
| Elite Asset Solutions L.P. | | 2011 |
| Elite Autobits Ltd | Manufacturing | 2024 |
| Elite Bathrooms (Edinburgh) Limited | Construction | 2019 |
| Elite Brothers Group Ltd | Wholesale & retail | 2024 |
| Elite Business Management L.P. | | 2011 |
| Elite Class Global LP | | 2016 |
| Elite Contracting (Scotland) Ltd | Administrative & support | 2025 |
| Elite Edinburgh Cleaning Ltd | Administrative & support | 2022 |
| Elite Edinburgh Ltd | Wholesale & retail | 2019 |
| Elite Edinburgh Properties Ltd | Real estate | 2023 |
| Elite Expo LP | | 2015 |
| Elite Fish & Chips Ltd | Hospitality | 2024 |
| Elite Global Systems L.P. | | 2009 |
| Elite Golden Visa Limited | Other services | 2025 |
| Elite Health Options Ltd | Health & social care | 2019 |
| Elite Hotels Limited | Hospitality | 1987 |
| Elite Impression Ltd | Wholesale & retail | 2026 |
| Elite Insulation Services Ltd | Construction | 2025 |
| Elite Integrity Engineering & Management Ltd | Professional & scientific | 2019 |
| Elite Lifts and Escalators Ltd | Manufacturing | 2025 |
| Elite Linguists C.I.C | Professional & scientific | 2009 |
| Elite Mall Ltd | Wholesale & retail | 2025 |
| Elite Marketing Solutions LP | | 2024 |
| Elite Nails & Beauty Salon Limited | Other services | 2021 |
| Elite Nest Stays Ltd | Hospitality | 2026 |
| Elite Performance Sport Psychology Ltd | Education | 2025 |
| Elite Plumbing & Renovations Ltd | Construction | 2025 |
| Elite Project Consulting Limited | Professional & scientific | 2024 |
| Elite Properties & Rental Ltd | Real estate | 2025 |
| Elite Property Management (Edinburgh) Limited | Administrative & support | 2021 |
| Elite Property Solutions (Scotland) Limited | Construction | 2006 |
| Elite Renovations (Edinburgh) Limited | Construction | 2020 |
| Elite Security Management Ltd | Administrative & support | 2025 |
| Elite Snacks Ltd | Hospitality | 2025 |
| Elite Solutions Worldwide L.P. | | 2015 |
| Elite Sport Systems Ltd | Arts & recreation | 2016 |
| Elite Swift Recruitment Limited | Administrative & support | 2021 |
| Elite Technique Ltd | Education | 2025 |
| Elite Tiling and Stone Limited | Construction | 2025 |
| Elite United Travel Ltd | Administrative & support | 2017 |
| Elite Warriors Ltd | Arts & recreation | 2021 |
| Elite Worldwide Foods Ltd | Wholesale & retail | 2023 |
| ELITE24/7 Ltd | Transport & logistics | 2024 |
| ELITE82 Inspections Ltd. | Mining & quarrying | 2020 |
| Elitecorp Eurotrade L.P. | | 2010 |
| Elitecorp L.P. | | 2008 |
| Elitex Systems LP | | 2015 |
| Elixant Resources LP | | 2013 |
| Elixaria Ltd | Wholesale & retail | 2025 |
| Elixir Respite & Homecare Ltd. | Professional & scientific | 2003 |
| Elixirs by Hills (EXH) Ltd | Manufacturing | 2024 |
| Elizabeth Macdonald Jewels Ltd | Manufacturing | 2022 |
| Elizastra Impex LP | | 2011 |
| Elizaten Management LP | | 2017 |
| Elk.Health R & D Ltd | Professional & scientific | 2016 |
| ELL Grove Ltd | Construction | 2017 |
| Ella Alliance LP | | 2015 |
| Ella Cuisine Ltd | Real estate | 2024 |
| Ella Greek Restaurant Ltd | Hospitality | 2024 |
| Ellanike LP | | 2013 |
| Ellant GC Limited | Real estate | 2020 |
| Ellastone Trading LP | | 2013 |
| Ellatex Inter LP | | 2012 |
| Ellaton Impex LP | | 2012 |
| Elle (UK) Ltd | Wholesale & retail | 2001 |
| Elle Mcnicoll Ltd | Arts & recreation | 2023 |
| Elle Reinink Marketing Limited | Administrative & support | 2010 |
| Elleaitch Management Ltd | Extraterritorial | 2012 |
| Ellen Intelli LP | | 2016 |