| Plumtree Investment Fund - a 2000 | | 2000 |
| Plumtree Investment Fund - B 2000 | | 2000 |
| Plumtree Investment Fund - C 2000 | | 2000 |
| Plumtree Investment Fund - D 2000 | | 2000 |
| Plumtree Investment Fund 2000 | | 2000 |
| Plus 48 Tattoo Ltd | Arts & recreation | 2018 |
| Plus 5 Maintenance Services Ltd | Construction | 2014 |
| Plus Ultra Capital Risk Management Limited | Professional & scientific | 2008 |
| Plush Foods Ltd | Hospitality | 2024 |
| Pluszero Power Ltd | Manufacturing | 2022 |
| Pluto Moon Ltd | Real estate | 2024 |
| Plutos Holidays (1972) Limited | Administrative & support | 1972 |
| Plutos IC Ltd | Wholesale & retail | 2023 |
| Plutot LA VIE | Arts & recreation | 2007 |
| Plutus One Capital LLP | | 2021 |
| Pluviol Enterprises | | 2007 |
| PLY Living Limited | Wholesale & retail | 2021 |
| Plyt Supply Co Ltd | Wholesale & retail | 2025 |
| Plythosai Limited | Information & communication | 2025 |
| PM Altivo LP | | 2024 |
| PM Environment Ltd | Professional & scientific | 2022 |
| PM Hazel Properties Ltd | Real estate | 2025 |
| PM Hotels Ltd. | Hospitality | 2013 |
| PM One Limited | Administrative & support | 2005 |
| PM United Ltd | Hospitality | 2025 |
| Pmaf Limited | Financial services | 2024 |
| PMB Strategic Consulting Ltd | Information & communication | 2014 |
| Pmbm Marketing Contracts Limited | Professional & scientific | 2025 |
| PMC Discovery Limited | Professional & scientific | 2019 |
| Pmce Services Ltd | Professional & scientific | 2020 |
| PMG Web Services Ltd | Administrative & support | 2011 |
| PMI Global Studio Limited | Professional & scientific | 1913 |
| PMI Instrumentation Support LP | | 2014 |
| PMK Lodges Limited | Real estate | 2026 |
| Pmoc Lets Limited | Real estate | 2026 |
| PMP Bristol Limited | Professional & scientific | 2020 |
| PMP Group Limited | Financial services | 2022 |
| PMP Manchester Limited | Professional & scientific | 2018 |
| PMP Topco Limited | Financial services | 2024 |
| PMR Investments Limited | Construction | 2003 |
| PMS Cloud LP | | 2014 |
| PMT Investment Management Ltd | Extraterritorial | 2012 |
| PMT Music Scotland Ltd | Information & communication | 2025 |
| PMU Aesthetics Ltd | Health & social care | 2022 |
| PMU Power Coaching Ltd | Education | 2025 |
| PMW Joinery Ltd | Construction | 2018 |
| PMX Ltd | Professional & scientific | 2025 |
| Pneumowave Limited | Health & social care | 2018 |
| PNT Advent Global Company Ltd | Wholesale & retail | 2025 |
| Pntaas Ltd | Information & communication | 2025 |
| Poblana LP | | 2002 |
| Pocket Digital Ltd | Professional & scientific | 2020 |
| Pockt Co Ltd | Information & communication | 2025 |
| Pockton Trading LP | | 2014 |
| Podana L.P. | | 2008 |
| Podcutz Ltd | Information & communication | 2025 |
| Podfather Ltd | Information & communication | 2000 |
| Podia (Edinburgh) Ltd | Health & social care | 2020 |
| Podiatry (Edinburgh) Ltd | Health & social care | 2009 |
| Podiatry Plus Edinburgh Ltd | Health & social care | 2016 |
| Podium Prize Ltd | Wholesale & retail | 2024 |
| Podland Ltd | Real estate | 2014 |
| Podlaski Jewellers Ltd | Wholesale & retail | 2025 |
| Pods Group Ltd | Manufacturing | 2019 |
| Podspectrix Ltd | Manufacturing | 2021 |
| Podwerk Ltd | Administrative & support | 2025 |
| Poem Development and Finance Group Ltd | Construction | 2019 |
| POF III Scottish Master, L.P. | | 2014 |
| Pogillon Ltd | Real estate | 2025 |
| Pogo Digital Healthcare Ltd | Information & communication | 2024 |
| Pogo Studio Ltd | Administrative & support | 2016 |
| Poho Ltd | Information & communication | 2024 |
| Point (Jersey) I Limited | | 2000 |
| Point (Jersey) II Limited | | 2000 |
| Point Baker SP | | 2003 |
| Point DOT Marketing LP | | 2016 |
| Point Energy EM Limited | Energy | 2018 |
| Point FAB Solution LP | | 2014 |
| Point Five (Well Services) Limited | Mining & quarrying | 1998 |
| Point Holdings Limited | Administrative & support | 2015 |
| Point of Connection Staffing Ltd | Administrative & support | 2026 |
| Point of Freedom L.P. | | 2009 |
| Pointcanvas Limited | Information & communication | 2024 |
| Pointe Ahead Edinburgh Ltd | Arts & recreation | 2025 |
| Poisson Partners | | 2000 |
| Poka-Yoke Ltd. | Professional & scientific | 2024 |
| Pokecards Limited | Wholesale & retail | 2025 |
| Poker Club Productions Ltd | Information & communication | 2020 |
| POL Tree Ltd | Hospitality | 2022 |
| Pol-Uk Recruitment Ltd | Administrative & support | 2005 |
| Polak W Szkocji Ltd | Professional & scientific | 2014 |
| Polar Assets L.P. | | 2011 |
| Polar Capital Scots, L.P. | | 2011 |
| Polar Corporation L.P. | | 2010 |
| Polar Flame Music Limited | Education | 2007 |
| Polar Night SP | | 2001 |
| Polar Seafood Limited Company LP | | 2016 |
| Polaria Elegant LP | | 2017 |
| Polarim Trade LP | | 2017 |
| Polaris & Associates Limited Partnership | | 2007 |