| Armadillo Merino Limited | Administrative & support | 2011 |
| Armadis LP | | 2019 |
| Armaelah Estates Ltd | Real estate | 2025 |
| Armaelah Properties Ltd | Real estate | 2022 |
| Arman Aesthetics Ltd | Health & social care | 2023 |
| Armazing Ltd | Wholesale & retail | 2022 |
| Armenpak Sales LP | | 2013 |
| Armetis Trade LP | | 2016 |
| Armetor Holdings Ltd | Financial services | 2026 |
| Armetor Ltd | Mining & quarrying | 2016 |
| Armidale Holding LP | | 2017 |
| Armigue LP | | 2004 |
| Armila Global L.P. | | 2015 |
| Arminius Investment (Scotland) L.P. | | 2006 |
| Arminius Investment II (Scotland) L.P. | | 2009 |
| Arminta Trading LP | | 2016 |
| Armitscot Developments Limited | Construction | 1973 |
| Armong LP | | 2018 |
| Armour Capital Limited | Professional & scientific | 2015 |
| Armour Risk Consulting Ltd | Professional & scientific | 2016 |
| Armoured Combat Scotland CIC | Arts & recreation | 2023 |
| Arms and Legs Ltd | Information & communication | 2018 |
| Armstrong Fire Protection Ltd | Professional & scientific | 2013 |
| Armstrong Gardens & Landscapes Ltd | Water & waste | 2019 |
| Armstrong Mechanical Services Ltd. | Manufacturing | 2010 |
| Armstrong Property Holdings Limited | Real estate | 2021 |
| ARN Inter LP | | 2012 |
| ARN Service LP | | 2016 |
| Arnbathie Developments Limited | Real estate | 2011 |
| Arnbjorg LP | | 2016 |
| Arndilly Gardens Ltd | Hospitality | 2026 |
| Arne Sandsvoll LP | | 2014 |
| Arneil Place Ltd | Real estate | 2024 |
| Arniston Finance Company Limited | Financial services | 2013 |
| Arniston Ltd | Professional & scientific | 2021 |
| Arniston Resources LP | | 2015 |
| Arniston Universal LP | | 2016 |
| Arniston Upland Limited | Agriculture & fishing | 2024 |
| Arnita Business LP | | 2017 |
| Arnita Global LP | | 2017 |
| Arno and Associates Ltd | Professional & scientific | 2024 |
| Arno Media Limited | Professional & scientific | 2021 |
| Arnott Medical Limited | Health & social care | 2010 |
| ARO Packaging Scotland Limited | Manufacturing | 1991 |
| ARO X Barber Limited | Other services | 2026 |
| Aroa Ltd | Wholesale & retail | 2023 |
| Arolla Services LP | | 2014 |
| Aroma Corp LP | | 2015 |
| Aroma Magic Ltd | Wholesale & retail | 2026 |
| Aroma Sanctuary Edinburgh Ltd | Manufacturing | 2016 |
| Arona Industries LP | | 2016 |
| Aronda Communication LP | | 2014 |
| Aros Barbers Ltd | Other services | 2023 |
| Around Scotland Tours Ltd | Administrative & support | 2026 |
| Arouro Limited | Health & social care | 2026 |
| Arpan Property Limited | Financial services | 2026 |
| Arpeggio Pictures Limited | Information & communication | 2022 |
| ARQ Technology Ltd | Professional & scientific | 2015 |
| Arqiva (Scotland) Limited | Information & communication | 2009 |
| Arr-Dee Electrical Ltd. | Construction | 2011 |
| Arra Consulting Ltd | Professional & scientific | 2022 |
| Arra Property Management Ltd | Hospitality | 2025 |
| Arraivo Ltd. | Information & communication | 2026 |
| Arrakeen Group Ltd | Financial services | 2026 |
| Arran Logic Ltd | Information & communication | 2026 |
| Arrecife LP | | 2003 |
| Arrem Developments Limited | Real estate | 2017 |
| Arrex Corp LP | | 2016 |
| Arricam SP | | 2004 |
| Arrington Universal LP | | 2012 |
| Arris Joinery & Bespoke Ltd | Construction | 2025 |
| Arris Scotland LP | | 2013 |
| Arriva ABC GP Limited | Professional & scientific | 2019 |
| Arriva ABC Scottish Limited Partnership | | 2019 |
| Arrivo Consulting Limited | Professional & scientific | 2011 |
| Arrol Ltd | Agriculture & fishing | 2026 |
| Arrow Business Services L.P. | | 2011 |
| Arrow Consult LP | | 2015 |
| Arrow DS LP | | 2016 |
| Arrow Europe L.P. | | 2008 |
| Arrow FAL LP | | 2025 |
| Arrow GP LLP | | 2025 |
| Arrow Import/Export L.P. | | 2011 |
| Arrow Marine Management Limited | Agriculture & fishing | 2018 |
| Arrow Overseas L.P. | | 2012 |
| Arrow PTF LP | | 2025 |
| Arrow Strategic Asset Management Limited | Extraterritorial | 1997 |
| Arrow Transglobal L.P. | | 2008 |
| Arrow Wholesale L.P. | | 2012 |
| Arrow Worldwide L.P. | | 2011 |
| Arrowsong Ltd | Households | 2023 |
| ARS (Edinburgh) Limited | Wholesale & retail | 2024 |
| ARS Property Limited | Real estate | 2014 |
| ARS Universalis | | 1993 |
| Arsenal Bay LP | | 2015 |
| Arsh & Simi Ltd | Transport & logistics | 2025 |
| Arsiz LP | | 2016 |
| Arslogica LP | | 2016 |
| Art & Co LP | | 2014 |
| Art & Craft Collective Limited | Wholesale & retail | 2017 |