| Paylion Limited | Administrative & support | 2024 |
| Payment Protection Services Ltd. | Administrative & support | 2011 |
| Paynes Healthcare Ltd | Professional & scientific | 2025 |
| Payparam LP | | 2014 |
| Paypilot Technologies Ltd | Information & communication | 2026 |
| Payplan (Scotland) Limited | Financial services | 2011 |
| Paysend Group Limited | Professional & scientific | 2017 |
| Paysend Nominees Limited | Administrative & support | 2022 |
| Paysend PLC | Financial services | 2010 |
| Paysend Technology Limited | Financial services | 2018 |
| Paytech NEO UK Ltd | Information & communication | 2019 |
| Paythings Limited | Manufacturing | 2018 |
| Payton Assets LP | | 2012 |
| Paytrix Managed Solutions Limited | Hospitality | 2023 |
| Paywin Limited | Administrative & support | 2022 |
| PB (Edinburgh) Ltd. | Hospitality | 2013 |
| PB Ancillary Limited | Wholesale & retail | 2020 |
| PB Attire Ltd | Wholesale & retail | 2024 |
| PB Export Services Ltd | Professional & scientific | 2015 |
| PB Innovations Ltd | Information & communication | 2013 |
| PB Interiors Specialist Ltd | Construction | 2023 |
| PB Investment Management Ltd | Extraterritorial | 2012 |
| PB Investments (Scotland) Limited | Financial services | 2024 |
| PB R&D Consulting Ltd | Other services | 2021 |
| PB Real Estate & Property Management Ltd | Professional & scientific | 2017 |
| PB Security (Scotland) Limited | Administrative & support | 2021 |
| PB Security Consultancy Ltd | Administrative & support | 2024 |
| PB Services (Electrical Contractors) Ltd | Construction | 2024 |
| Pbbe SIX Special Limited Partner LP | | 2021 |
| PBC Facilities Ltd | Construction | 2026 |
| PBE (Holdings) Limited | Other services | 2008 |
| PBL 201 Limited | Professional & scientific | 2002 |
| Pbpm Property Ltd | Households | 2024 |
| PBS SA Capital Partners LP | | 2016 |
| PBX Solutions LP | | 2016 |
| Pbxmf Ltd | Hospitality | 2026 |
| PC & a Limited | Professional & scientific | 2013 |
| PC Doctor (Edinburgh) Limited | Other services | 2022 |
| PC Heaven Ltd | Wholesale & retail | 2025 |
| PC Mcqueenie Builders Limited | Construction | 2005 |
| PC Plumbing and Handyman Services Ltd | Construction | 2024 |
| PC Repair Services Ltd | Wholesale & retail | 2025 |
| Pcad Ltd | Manufacturing | 2021 |
| Pcchs Limited | Health & social care | 2017 |
| PCI Geomatics Enterprises (Scotland) Ltd | Information & communication | 2025 |
| PCM Property Company Ltd | Real estate | 2018 |
| Pcmc Enterprises LP | | 2025 |
| PCP Asset LP | | 2021 |
| PCP Coaching Ltd | Education | 2026 |
| PCP Holdings GP LLP | | 2021 |
| PCP Holdings LP | | 2021 |
| PCP Prosthodontics Ltd | Health & social care | 2021 |
| Pcpb Limited Liability Partnership | | 2001 |
| PCR Decor Ltd | Construction | 2023 |
| PCS Scot Ltd | Construction | 2023 |
| Pcversal LP | | 2019 |
| PCW Public House Ltd | Hospitality | 2021 |
| Pcwj Property Ltd | Real estate | 2023 |
| PD Partner LP | | 2014 |
| PD Smile Care Ltd | Health & social care | 2025 |
| PDA Property Consultants Ltd | Real estate | 2011 |
| PDF Developments Limited | Real estate | 2007 |
| PDG Investments & Holdings LP | | 2021 |
| Pdhscoltd Limited | Professional & scientific | 2025 |
| PDK Joinery Ltd | Construction | 2025 |
| PDM Chartering and Consulting LP | | 2018 |
| PDO Property Limited | Administrative & support | 2002 |
| PDP Developments Edinburgh Limited | Real estate | 2023 |
| PDQ Express (Scotland) Ltd | Administrative & support | 2011 |
| PDR Center Europe Ltd | Manufacturing | 2017 |
| PDS Taxi Limited | Transport & logistics | 1998 |
| PE 2 Carry LP | | 2019 |
| PE 2013-16 DBD LP | | 2013 |
| PE 2013-16 Pool LP | | 2013 |
| PE 2016-19 DBD LP | | 2016 |
| PE 2016-19 Pool LP | | 2016 |
| PE 2022-25 DBD LP | | 2022 |
| PE 2022-25 Deal LP | | 2022 |
| PE 2022-25 Pool LP | | 2022 |
| PE 2025-28 Deal LP | | 2025 |
| PE 2025-28 Pool LP | | 2025 |
| PE Alliance LP | | 2014 |
| PE Holdings 2024 LP | | 2024 |
| PE Holdings 2025 LP | | 2025 |
| PE Investment Holdings 2018 LP | | 2018 |
| PE1 LP | | 2012 |
| PE1A LP | | 2013 |
| PE2 LP | | 2012 |
| PE5 Sports Tours Ltd | Administrative & support | 2015 |
| Peace Raft Ltd | Health & social care | 2021 |
| Peace Recruitment International Ltd | Administrative & support | 2026 |
| Peace Recruitment Ltd | Financial services | 2024 |
| Peace With Mind Limited | Professional & scientific | 2003 |
| Peach Perfect Ltd | Information & communication | 2023 |
| Peaches and FOX Ltd | Financial services | 2026 |
| Peachy Cleann Ltd | Administrative & support | 2024 |
| Peachy Mondays Ltd | Information & communication | 2012 |
| Peacock Enterprises L.P. | | 2012 |
| Peacock Family Investment Company Limited | Administrative & support | 2019 |
| Peacock Johnston Limited | Professional & scientific | 2012 |