| Fior Asset and Property Limited | Financial services | 2020 |
| Fior Medical Communications Limited | Professional & scientific | 2026 |
| Fiordilatte Limited | Wholesale & retail | 2017 |
| Fiorella Trade LP | | 2017 |
| Fios Genomics Limited | Professional & scientific | 2008 |
| Fiotech Alliance LP | | 2017 |
| FIP Finance GP LLP | | 2025 |
| FIP Finance LP | | 2025 |
| FIP Founder Partner LP | | 2015 |
| FIP GP Limited | Financial services | 2012 |
| FIP Investments GP LLP | | 2015 |
| FIP Investments LP | | 2012 |
| Fire Prevention Sprinklers Ltd | Construction | 2006 |
| Fire-Tect Ltd | Construction | 2025 |
| Fireco Activity LP | | 2015 |
| Firefinch Software Ltd. | Information & communication | 2017 |
| Firefly Branding Ltd | Administrative & support | 2016 |
| Firefly Electronics Company LP | | 2014 |
| Firefly Engineering Ltd | Information & communication | 2021 |
| Firegroup Fireplaces and Stoves Ltd | Construction | 2018 |
| Firegroup Limited | Wholesale & retail | 2009 |
| Fireland Contracts L.P. | | 2011 |
| Fireland Investments LP | | 2016 |
| Firenze Gelato Ltd | Manufacturing | 2023 |
| Firestoke Group Limited | Information & communication | 2021 |
| Firetech Mobile Supplies Limited | Wholesale & retail | 2021 |
| Firewood Digital Ltd | Information & communication | 2024 |
| Firework Consulting Limited | Professional & scientific | 2013 |
| Firinn Data Services Limited | Information & communication | 2025 |
| Firinn Holdings Limited | Information & communication | 2025 |
| Firlit Construction Ltd | Construction | 2021 |
| Firm Scran Ltd | Hospitality | 2025 |
| Firrhill Taxis Ltd. | Professional & scientific | 2004 |
| First Agenta LP | | 2016 |
| First AID Scotland Limited | Professional & scientific | 2012 |
| First Apartments Limited | Real estate | 2017 |
| First Avenue (Office Sales) Limited | Extraterritorial | 1971 |
| First Boston Capital Markets LP | | 2018 |
| First Call Trade Services Limited | Other services | 2008 |
| First Capital Advisors LP | | 2014 |
| First Carbon Investments Group Ltd | Financial services | 2022 |
| First Cars Direct Scotland Limited | Wholesale & retail | 2013 |
| First Choice Marketing LP | | 2016 |
| First Class Mortgage Advice Limited | Financial services | 2003 |
| First Commercial Corporation L.P. | | 2012 |
| First Commercial Services L.P. | | 2012 |
| First CUT Campers Ltd | Manufacturing | 2022 |
| First Day Estate LP | | 2016 |
| First Development Group LP | | 2015 |
| First Edinburgh Properties Limited | Real estate | 2025 |
| First Endeavour LLP | | 2017 |
| First European Services L.P. | | 2011 |
| First Exporters Corporation LP | | 2014 |
| First Family Care Services Limited | Health & social care | 2025 |
| First Fidelity LP | | 2009 |
| First for - Group Limited | Real estate | 2015 |
| First for Windows Limited | Construction | 2005 |
| First GAS Services (Scotland) Ltd | Construction | 2015 |
| First Gida LP | | 2016 |
| First Imports/Exports L.P. | | 2012 |
| First Launch Ltd | Professional & scientific | 2025 |
| First Light Medical Ltd | Manufacturing | 2024 |
| First Line Investments LLP | | 2017 |
| First Master Developments LP | | 2015 |
| First Mortgage Direct Limited | Financial services | 1997 |
| First Mortgage Limited | Financial services | 1997 |
| First Mortgage Shop Limited | Extraterritorial | 1997 |
| First Mortgages Limited | Extraterritorial | 1999 |
| First Motors Glasgow Ltd | Wholesale & retail | 2026 |
| First Movers Ltd | Transport & logistics | 2017 |
| First News 1 Limited | Wholesale & retail | 2018 |
| First Order Creations Ltd | Wholesale & retail | 2025 |
| First Plumbing Solutions Ltd | Construction | 2009 |
| First Port for Social Entrepreneurs Limited | Administrative & support | 2006 |
| First Power LP | | 2017 |
| First Private Equity GP Limited | Administrative & support | 2007 |
| First Psychology Ltd | Health & social care | 2006 |
| First Retrospective Limited | Information & communication | 2010 |
| First RX Ltd | Professional & scientific | 2023 |
| First Scotland Ltd | Professional & scientific | 2024 |
| First Solutions (Scotland) Limited | Real estate | 2002 |
| First Star Commerce LP | | 2016 |
| First Surveyors (Scotland) Limited | Professional & scientific | 1999 |
| First Tactical Projects Limited | Professional & scientific | 2020 |
| First Technology Solutions L.P. | | 2011 |
| First Trade Concept LP | | 2013 |
| First Tradecorp L.P. | | 2011 |
| First Trans Overseas LP | | 2020 |
| First Vantage Consulting Limited | Professional & scientific | 2018 |
| First World Investments L.P. | | 2012 |
| Firstcom Organization L.P. | | 2015 |
| Firstcorn Alliance LP | | 2016 |
| Firstcorp Logistics LP | | 2015 |
| Firstcpc Electricals Ltd | Construction | 2024 |
| Firsteq Solutions Limited | Professional & scientific | 2005 |
| Firstform (127) Limited | Professional & scientific | 2005 |
| Firstform (162) Limited | Wholesale & retail | 2006 |
| Firstfund Limited | Financial services | 2021 |
| Firsthand Lothian | Health & social care | 1992 |
| Firstimpact Business Ltd | Administrative & support | 2010 |