| Piper V GP LLP | | 2011 |
| Piper V Limited | Professional & scientific | 2011 |
| Piper VI Carry LP | | 2016 |
| Piper VII Carry LP | | 2021 |
| Pipesmoke Consulting LP | | 2013 |
| Pippica Ltd | Manufacturing | 2020 |
| Pippin Gifts Limited | Wholesale & retail | 2011 |
| PIR Consulting Ltd | Professional & scientific | 2012 |
| PIR Khan Limited | Wholesale & retail | 2026 |
| Piranha Designs Edinburgh Limited | Information & communication | 2016 |
| Pirate Films Limited | Information & communication | 2001 |
| Pirniehall Leisure Group Ltd | Real estate | 2026 |
| Pirouette Media Limited | Information & communication | 2023 |
| Pirus Health Ltd | Professional & scientific | 2023 |
| Pistacho Investments SP | | 2000 |
| Pistara Ltd | Manufacturing | 2026 |
| Pitallan Edinburgh Ltd | Professional & scientific | 2026 |
| Pitch Perfect Capital Limited | Financial services | 2025 |
| Pitch Systems LP | | 2013 |
| Pitliver Estate Limited | Real estate | 2009 |
| Pitmain and Glenbanchor Limited | Administrative & support | 2007 |
| Pitmain Hydro Limited | Extraterritorial | 2015 |
| Piton Capital Carry GP Limited | Financial services | 2010 |
| Piton Capital Carry Limited Partnership | | 2010 |
| Pitreavie Catering Ltd | Administrative & support | 2015 |
| Pitstone Trade LP | | 2012 |
| Pittencrieff Consulting Limited | Professional & scientific | 2025 |
| Pittenweem Hub Limited | Professional & scientific | 2018 |
| Pitter Patter Childcare Ltd | Health & social care | 2018 |
| Pittsburgh Fife Limited | Construction | 2016 |
| Pivot LAB Ltd | Professional & scientific | 2020 |
| Pivot Pole Studio Ltd | Arts & recreation | 2022 |
| Pivotal Integration Ltd. | Professional & scientific | 2002 |
| Pivotal Media Ltd | Information & communication | 2020 |
| Pixconvey Ltd | Administrative & support | 2022 |
| Pixel Focus PR Ltd | Information & communication | 2023 |
| Pixie Star in YOU CIC | Health & social care | 2026 |
| Pixipoly Ltd | Wholesale & retail | 2025 |
| Pizza Amore Ltd | Hospitality | 2019 |
| Pizza Dalry Ltd | Hospitality | 2019 |
| Pizza Geeks Limited | Hospitality | 2016 |
| Pizza Haymarket Limited | Hospitality | 2022 |
| Pizza Napoletana Ltd | Hospitality | 2019 |
| Pizza Saints Ltd | Hospitality | 2022 |
| Pizza Station EH Ltd | Hospitality | 2025 |
| PJ & Sullivan RA Limited | Other services | 2026 |
| PJ Construction (Scotland) Ltd | Construction | 2017 |
| PJ Scalp and Hair Clinic Limited | Wholesale & retail | 2026 |
| Pjakc Limited | Administrative & support | 2018 |
| PJB Marine LLP | | 2002 |
| Pjck Property Ltd | Real estate | 2020 |
| PJG Financial Limited | Financial services | 2016 |
| Pjgk Ltd. | Extraterritorial | 1998 |
| PJH Capital LP | | 2022 |
| Pjjk Limited | Information & communication | 2017 |
| Pjkm Associates Ltd | Professional & scientific | 2025 |
| Pjlm Properties Ltd | Real estate | 2023 |
| PJM Environmental Ltd. | Other services | 2017 |
| PJM Golf Coaching and Custom Fitting Ltd | Wholesale & retail | 2023 |
| Pjmas Estate Ltd | Real estate | 2025 |
| Pjnd Management Ltd | Extraterritorial | 2012 |
| PJR Investment Management Ltd | Extraterritorial | 2012 |
| PK Actuarial Limited | Other services | 2024 |
| PK Deals Ltd | Wholesale & retail | 2021 |
| PK Fire Ltd. | Public administration | 2018 |
| PK Property Management (Edinburgh) Ltd | Real estate | 2025 |
| PKH Pipeline Inspection Services Limited | Professional & scientific | 1993 |
| PKK Construction Ltd | Construction | 2025 |
| Pkln Strg LP | | 2024 |
| Pkrhosting Limited | Information & communication | 2013 |
| PKS Technologies Limited | Information & communication | 2016 |
| PKZ Limited | Real estate | 2019 |
| PL Rentals Limited | Administrative & support | 2024 |
| PLA Pretty Little Aesthetics Ltd | Other services | 2025 |
| Plabek Limited | Hospitality | 2023 |
| PLACE4YOU Capital LP | | 2026 |
| Placeroll Trade LP | | 2013 |
| Places for People Scotland (GP) Limited | Financial services | 2013 |
| Places for People Scottish Limited Partnership | | 2013 |
| Plain English Law Limited | Professional & scientific | 2026 |
| Plain Support L.P. | | 2012 |
| Plaincaster Trade LP | | 2012 |
| Plainsboro SP | | 2002 |
| Plan 19 Ltd | Administrative & support | 2020 |
| Plan a Materials Warehouse Ltd | Professional & scientific | 2023 |
| Plan Business Development Ltd | Administrative & support | 2020 |
| Plan Vivo Foundation | Other services | 2008 |
| Planet Communique LP | | 2016 |
| Planet Flowers Ltd. | Wholesale & retail | 2000 |
| Planet G Food Ltd | Hospitality | 2023 |
| Planet Kuku Ltd | Manufacturing | 2017 |
| Planet TA Ltd | Professional & scientific | 2023 |
| Planet Ventures L.P. | | 2012 |
| Planetfix Ltd | Professional & scientific | 2025 |
| Planning Agreements SP | | 2001 |
| Planning AID for Scotland | Education | 1993 |
| Planography Ltd | Professional & scientific | 2019 |
| Plansea Solutions Limited | Transport & logistics | 2017 |
| Plansee Materials Technology LP | | 2014 |
| Plant Bar 2 Limited | Wholesale & retail | 2021 |