| Pendragon General Partner Limited | Professional & scientific | 2011 |
| Pendragon Scottish Limited Partnership | | 2011 |
| Penellie LP | | 2015 |
| Penellope Bay LP | | 2003 |
| Penelope Fleur Ltd | Wholesale & retail | 2025 |
| Pengas Medical Limited | Health & social care | 2016 |
| Penguindaze Studios Ltd | Information & communication | 2021 |
| Penicuik Cabs Ltd | Transport & logistics | 2025 |
| Penicuik House Preservation Trust | Arts & recreation | 2006 |
| Penicuik Properties Limited | Real estate | 2021 |
| Peninsula Environmental Limited | Water & waste | 2018 |
| Penmon Properties (Scotland) Ltd | Real estate | 2020 |
| Penninghame Estate Limited Partnership | | 2021 |
| Pennington & Lori Property Ltd | Real estate | 2018 |
| Pennosan Limited | Wholesale & retail | 2019 |
| Pennston Management LP | | 2013 |
| Pennsutt Limited | Professional & scientific | 2013 |
| Pennycross Mill Ltd | Hospitality | 2021 |
| Pennycuick Security Services Ltd | Administrative & support | 2025 |
| Pennykid & Suttie Holdings Limited | Financial services | 2018 |
| Pennykid Transport UK Limited | Transport & logistics | 2018 |
| Pennynel Investments Limited | Real estate | 2026 |
| Penplaid Limited | Construction | 2001 |
| Penrith Services LP | | 2013 |
| Penritone Alliance LP | | 2012 |
| Pensberg System LP | | 2011 |
| Pensborough Consult LP | | 2011 |
| Pension Advisers UK Limited | Financial services | 2019 |
| Pension Superhaven (Scotland) LP | | 2019 |
| Pensions Management (S.W.F.) Limited | Extraterritorial | 1968 |
| Penstant Commerce LP | | 2015 |
| Penstove International Associates | | 1991 |
| Pentaburgh Group Ltd | Construction | 2025 |
| Pentaflex Grossmann LP | | 2012 |
| Pentamace Limited | Professional & scientific | 2018 |
| Pentech (2007) SP Limited Partnership | | 2007 |
| Pentech Advisory Group | | 2001 |
| Pentech Advisory Group II | | 2007 |
| Pentech Advisory LP Limited | Professional & scientific | 2001 |
| Pentech Capital Limited | Financial services | 2001 |
| Pentech Fund I Co-Investment Limited Partnership | | 2002 |
| Pentech Fund I SP Limited Partnership | | 2001 |
| Pentech Fund IA Limited Partnership | | 2001 |
| Pentech Fund IB Limited Partnership | | 2001 |
| Pentech Fund II Co-Investment Limited Partnership | | 2017 |
| Pentech Fund II GP Limited | Financial services | 2007 |
| Pentech Fund II Limited Partnership | | 2007 |
| Pentech Fund II SP Limited Partnership | | 2007 |
| Pentech Fund III General Partner LLP | | 2020 |
| Pentech Fund III GP Limited | Financial services | 2016 |
| Pentech Fund III Limited Partnership | | 2016 |
| Pentech Fund III SP GP Limited | Financial services | 2016 |
| Pentech Fund III SP Limited Partnership | | 2016 |
| Pentech GP Holdings Limited | Financial services | 2010 |
| Pentech Ventures LLP | | 2008 |
| Pentland Brands Lakeside Limited | Administrative & support | 1898 |
| Pentland Coffee Co Ltd | Hospitality | 2026 |
| Pentland Communications Limited | Professional & scientific | 2018 |
| Pentland Community Enterprises Limited | Real estate | 2006 |
| Pentland Consultancy (Edinburgh) Ltd | Professional & scientific | 2021 |
| Pentland Consulting Limited | Information & communication | 2024 |
| Pentland Crown and Bridge Limited | Health & social care | 2011 |
| Pentland Data Limited | Information & communication | 2023 |
| Pentland Developments Ltd | Construction | 2018 |
| Pentland Domestics Limited | Other services | 2012 |
| Pentland Edge Limited | Information & communication | 2008 |
| Pentland Electrical Services Ltd | Construction | 2021 |
| Pentland Electrics Ltd | Construction | 2018 |
| Pentland Hills Chiropractic Limited | Health & social care | 2003 |
| Pentland Investments Limited | Hospitality | 1956 |
| Pentland Kitchens Limited | Wholesale & retail | 2006 |
| Pentland Medical Ltd. | Manufacturing | 2001 |
| Pentland Pines Ltd | Financial services | 2025 |
| Pentland Plastering and Roughcasting Ltd | Construction | 2026 |
| Pentland Project Management Limited | Administrative & support | 2015 |
| Pentland Property Development Limited | Real estate | 2021 |
| Pentland Property Maintenance (UK) Limited | Administrative & support | 2010 |
| Pentland Residency Limited | Arts & recreation | 2025 |
| Pentland Retail Ltd | Wholesale & retail | 2023 |
| Pentland Roofing Limited | Construction | 2015 |
| Pentland Services (UK) Ltd | Manufacturing | 2010 |
| Pentland Trade Group Ltd | Construction | 2026 |
| Pentland View Outdoor Sauna Ltd | Other services | 2025 |
| Pentlands Management Systems Limited | Professional & scientific | 1997 |
| Pentlands Oncology Consulting Ltd. | Health & social care | 2006 |
| Penton Alliance LP | | 2014 |
| Penumbra | Health & social care | 1985 |
| Penumbra (Trading) Limited | Health & social care | 1993 |
| Penvalla West Ltd | Real estate | 2024 |
| Penwise Software Ltd | Information & communication | 2025 |
| People and Purpose Consultancy Ltd | Professional & scientific | 2025 |
| People First AI Ltd | Information & communication | 2025 |
| People Shift Ltd | Professional & scientific | 2024 |
| People's Postcode Trust | Arts & recreation | 2009 |
| Peoplepowerhr Limited | Administrative & support | 2016 |
| Peoplestance Consultancy Ltd | Administrative & support | 2016 |
| PEP Productions Ltd | Information & communication | 2020 |
| Pepenero Edinburgh Ltd. | Hospitality | 2017 |
| Pepenero Stockbridge Ltd | Hospitality | 2020 |
| Peppermint Beauty Limited | Other services | 2008 |