| FMC Trading Limited | Construction | 2016 |
| FME Flooring Ltd | Construction | 2025 |
| FMG Devs Limited | Real estate | 2019 |
| FMG Western Harbour Limited | Real estate | 2023 |
| Fmly Limited | Construction | 2007 |
| FMS Positive Limited | Professional & scientific | 2019 |
| FMT Group Limited | Wholesale & retail | 2017 |
| FMT Limited | Real estate | 2021 |
| FN D Edin Limited | Health & social care | 2024 |
| FN Private Hire Limited | Transport & logistics | 2017 |
| Foam Assessor Ltd | Construction | 2025 |
| Foamz Hand Car Wash Ltd | Administrative & support | 2026 |
| Fochabers Investment Trading (Scotland) Partnership SP | | 2022 |
| Focl Developments Ltd | Construction | 2022 |
| Focus (UK) Investments & Holdings LP | | 2023 |
| Focus Europe L.P. | | 2011 |
| Focus Industrial Resources LP | | 2015 |
| Focus International L.P. | | 2008 |
| Focus Investment Management Ltd | Extraterritorial | 2012 |
| Focus Shop Scotland LLP | | 2011 |
| Focuspoint Solutions LP | | 2016 |
| Focussed Media Ltd | Households | 2016 |
| FOD (TI) Ltd | Professional & scientific | 2023 |
| Fodis Company Holdings LP | | 2018 |
| Fodis Company LP | | 2017 |
| Fogart LP | | 2016 |
| Foggo Ltd | Real estate | 2022 |
| Foggyhillock Holdings Ltd | Professional & scientific | 2023 |
| Foirent Construct LP | | 2017 |
| Foirm LLP | | 2025 |
| Foley Radiology Limited | Health & social care | 2019 |
| Folidonta Management LP | | 2015 |
| Foliotcg Ltd | Information & communication | 2026 |
| Folk and Haggis Ltd | Hospitality | 2025 |
| Folkerstown LP | | 2012 |
| Folkert LP | | 2012 |
| Folklor LP | | 2015 |
| Folkrest Management LP | | 2016 |
| Folks Impex Holding LP | | 2019 |
| Follow the Adventure LP | | 2021 |
| Follow the Creatures Ltd | Information & communication | 2022 |
| Folowly Ltd | Other services | 2023 |
| Fomcap IV (Scotland) Limited | Financial services | 2017 |
| Fomcap IV GP LP | | 2017 |
| Fomentum Limited | Other services | 2017 |
| Fondinvest Viii G.P. LLP | | 2014 |
| Fondinvest Viii, L.P. | | 2007 |
| Fone Box Cameron Toll Limited | Wholesale & retail | 2025 |
| Fone Box Waverley Limited | Wholesale & retail | 2026 |
| Fone FIX (North) Ltd | Wholesale & retail | 2025 |
| Fone Shoon Ltd | Wholesale & retail | 2023 |
| Fones 2 YOU Limited | Wholesale & retail | 2011 |
| Fonjr Estates Ltd | Real estate | 2025 |
| Fonnify Ltd | Information & communication | 2026 |
| Fonseca Business LP | | 2015 |
| Fontana Forever Limited | Hospitality | 2024 |
| Fonti Property Limited | Real estate | 2023 |
| Fontmerle Limited | Professional & scientific | 2002 |
| Food and Body Compass Ltd | Information & communication | 2025 |
| Food and Wine Boutique Limited | Wholesale & retail | 2024 |
| Food Chain Enterprises Ltd | Professional & scientific | 2007 |
| Food Chain Innovation Limited | Professional & scientific | 2008 |
| Food Circus Ltd | Hospitality | 2024 |
| Food Fusion Retail Ltd | Wholesale & retail | 2024 |
| Food Inn & Dessert Ltd | Hospitality | 2019 |
| Food Integrity Assurance Limited | Professional & scientific | 2021 |
| Food International Export Ltd | Professional & scientific | 2019 |
| Food Line Trading LP | | 2012 |
| Food Operations Collective Ltd. | Hospitality | 2017 |
| Food Plus Granton Ltd | Wholesale & retail | 2022 |
| Food Plus Niddrie Ltd | Wholesale & retail | 2022 |
| Food Sales Limited | Wholesale & retail | 1983 |
| Food Wholesale Traders Ltd | Wholesale & retail | 2024 |
| Food&Drink Ltd | Hospitality | 2017 |
| Foodclient Ltd | Administrative & support | 2019 |
| Foodengo Limited | Information & communication | 2021 |
| Foodentis Vision Limited | Information & communication | 2026 |
| Foodie Edinburgh Limited | Hospitality | 2022 |
| Foodieverse Ltd | Information & communication | 2023 |
| Foodlovers Market Ltd. | Hospitality | 2015 |
| Foodsavers Scotland Limited | Hospitality | 2025 |
| Foofri LP | | 2024 |
| Fools FIX Ltd | Manufacturing | 2025 |
| Foot Forward Coaching Girls Academy Limited | Education | 2026 |
| Foot Forward Coaching Limited | Education | 2023 |
| Foot Forward Falkirk Limited | Education | 2024 |
| Foot Forward Football Limited | Education | 2024 |
| Foot Massage Spa Ltd | Other services | 2022 |
| Foot Soul Podiatry Scotland Limited | Health & social care | 2022 |
| Football Scouting Company L.P. | | 2015 |
| Footlights Edinburgh Ltd | Hospitality | 2014 |
| Footprint BIO Ltd | Professional & scientific | 2025 |
| Fopix Solutions LP | | 2015 |
| Foqus Services LP | | 2015 |
| FOR Real Events Ltd | Professional & scientific | 2025 |
| FOR Spills Ltd | Manufacturing | 2015 |
| FOR Women Scotland | Public administration | 2020 |
| For-Sight Software Limited | Administrative & support | 1988 |
| FOR2NEWTOWN Ltd | Hospitality | 2024 |
| Fora Consulting LP | | 2015 |