| Peacock Organisation L.P. | | 2009 |
| Peacock Studios Limited | Information & communication | 2014 |
| Peak 44 Limited | Professional & scientific | 2018 |
| Peak Actuaries & Consultants Ltd | Professional & scientific | 2021 |
| Peak Clarity Point Ltd | Professional & scientific | 2026 |
| Peak Express LP | | 2014 |
| Peak Fitness Edinburgh Ltd | Arts & recreation | 2024 |
| Pear PE II LP | | 2021 |
| Pear Tree House (Edinburgh) Limited | Professional & scientific | 1987 |
| Pearl AL Limited | Extraterritorial | 1899 |
| Pearl Apartments Limited | Real estate | 2023 |
| Pearl Harvest Corporate LP | | 2016 |
| Pearl Oral Care Ltd | Health & social care | 2012 |
| Pearl Private Equity LP | | 2016 |
| Pearl Strategic Credit LP | | 2016 |
| Pearlelite Limited | Hospitality | 2002 |
| Pearlfisher Theatre Ltd | Arts & recreation | 2018 |
| Pearson Planning Surveyors Limited | Professional & scientific | 2023 |
| Pearson Property Ventures Ltd | Construction | 2021 |
| Peaston & Co Limited | Construction | 1985 |
| Peatreekers Limited | Wholesale & retail | 2017 |
| Pebbeford LP | | 2016 |
| Pebble Rock Properties Ltd | Real estate | 2025 |
| Pecaa UK Ltd | Real estate | 2023 |
| Pecan Aggregator LP | | 2015 |
| Pecan Feeder GP Partnership LLP | | 2015 |
| Pecan Feeder LP | | 2015 |
| Pech Property Ltd | Real estate | 2024 |
| Peci Limited | Hospitality | 2013 |
| Peckwell Management LP | | 2012 |
| Peculiar Stars Ltd | Wholesale & retail | 2020 |
| Pedal Forth Edinburgh Ltd | Wholesale & retail | 2019 |
| Pedal-Portobello Transition Town | Other services | 2009 |
| Peden & Pringle Ltd | Construction | 2017 |
| Pedromelo Pharmservices Ltd | Wholesale & retail | 2020 |
| Peebles & Co | | 1991 |
| Peebles Invest & Finance LP | | 2017 |
| Peebles Robertson Ltd | Real estate | 2019 |
| Peek-A-Boo Nursery (Edinburgh) Limited | Health & social care | 2013 |
| Peekbay Limited | Professional & scientific | 2002 |
| Peel Forest Ventures Limited | Financial services | 2024 |
| Peel Green Management Limited | Households | 2024 |
| Peers Partners Network LP | | 2016 |
| Peet Mazurkiewicz Transport Ltd | Transport & logistics | 2024 |
| Peffer Construction Limited | Construction | 2012 |
| Peffermill Developments Limited | Real estate | 2024 |
| Peffermill Holdings Limited | Administrative & support | 2010 |
| Peffermill Properties Limited | Administrative & support | 2010 |
| Pefin Auto & Rent SRL Ltd | Administrative & support | 2025 |
| Pegafy Solutions Limited | Information & communication | 2022 |
| Pegas Consulting LP | | 2015 |
| Pegasus Alliance LP | | 2018 |
| Pegasus Couriers Scotland Limited | Transport & logistics | 2002 |
| Pegasus Fire Protection Company Limited | Construction | 1997 |
| Pegasus Investigations Ltd | Administrative & support | 2006 |
| Pegasus MG Ltd | Professional & scientific | 2022 |
| Pegasus Mortgage Ltd | Financial services | 2019 |
| Pegasus Security Services Ltd | Administrative & support | 2022 |
| Pegasus Window Films Ltd | Wholesale & retail | 2019 |
| Pegatrade LP | | 2014 |
| Peif II Belmond LLP | | 2017 |
| Peif II Belmond Scottish Limited Partnership | | 2017 |
| Peif II SLP Feeder 2 LP | | 2022 |
| Peif II SLP Feeder GP, Limited | Administrative & support | 2014 |
| Peif II SLP Feeder, L.P. | | 2014 |
| Peitreal Ltd | Wholesale & retail | 2019 |
| Pejot Ltd | Manufacturing | 2024 |
| PEK Enterprise Ltd | Administrative & support | 2024 |
| PEK1 Ltd | Hospitality | 2025 |
| Peking Inn Scotland Limited | Hospitality | 2015 |
| Pekoetea Edinburgh Ltd. | Wholesale & retail | 2006 |
| Pekoetea Retail Ltd | Wholesale & retail | 2016 |
| Peku LP | | 2014 |
| Pelagic Innovation Ltd. | Professional & scientific | 2016 |
| Pelazi Limited | Wholesale & retail | 2021 |
| Peleron Sales LP | | 2016 |
| Peleus Property Founder Partner LP | | 2017 |
| Peleus Residential Property Investments LP | | 2017 |
| Pelican Invest Trade LP | | 2016 |
| Peliosai Ltd | Information & communication | 2025 |
| Pellerycooks Ltd | Hospitality | 2024 |
| Pelletier LP | | 2016 |
| Pellis Innovations Limited | Health & social care | 2021 |
| Pellucid Enterprises Ltd | Administrative & support | 2025 |
| Pelmart Transit LP | | 2016 |
| Pelton Sales LP | | 2014 |
| Pema SLP | | 2007 |
| Pemberton Care Limited | Real estate | 2000 |
| Pemberton General LP | | 2014 |
| Pembroke Ventures LP | | 2014 |
| Pencaitland NET Zero Limited | Energy | 2024 |
| Pencloe Wind Energy Limited | Administrative & support | 2011 |
| Pencraig Associates Limited | Professional & scientific | 2007 |
| Pend Ltd | Professional & scientific | 2020 |
| Pendant Capital LP | | 2010 |
| Pendant Interiors Limited | Professional & scientific | 2015 |
| Pender Commercial Vehicle Maintenance Ltd | Wholesale & retail | 2015 |
| Pender Properties Ltd | Real estate | 2015 |
| Pendle & Stone Limited | Administrative & support | 2025 |
| Pendoryn File Intake Ltd | Information & communication | 2026 |