| PTN PNH Outsourcing LP | | 2016 |
| Ptsg Contractors Ltd | Hospitality | 2021 |
| PU YU Culture Co Limited | Hospitality | 2023 |
| PUB Rescue Ltd | Financial services | 2020 |
| Pubgob Ltd | Information & communication | 2026 |
| Pubgob S1 Ltd | Information & communication | 2026 |
| Pubgob S2 Ltd | Information & communication | 2026 |
| Pubgob S3 Ltd | Information & communication | 2026 |
| Public Art Commissions and Exhibitions Limited | Arts & recreation | 2005 |
| Public Image Limited | Extraterritorial | 2008 |
| Public Image PR Ltd | Professional & scientific | 2020 |
| Public Knowledge Productions Ltd | Professional & scientific | 2025 |
| Publis LP | | 2026 |
| Publishing Scotland | Other services | 2007 |
| Pudding & Stories Ltd | Wholesale & retail | 2022 |
| Puerta Dorada SP | | 2002 |
| Puerto Europeo LP | | 2002 |
| Puerto Mayor SP | | 2002 |
| Pufferfish Limited | Information & communication | 2004 |
| Puffin Maritime Ltd | Wholesale & retail | 2021 |
| Puffin Postbox Ltd | Real estate | 2026 |
| Puftant Universal LP | | 2015 |
| Pukutah Limited | Administrative & support | 2019 |
| Pulama Consulting Limited | Professional & scientific | 2024 |
| Pulcea Ltd | Agriculture & fishing | 2015 |
| Pulguinvest Ltd | Real estate | 2014 |
| Pulkka Shed Ltd | Professional & scientific | 2019 |
| Pulpo HR & Recruitment Ltd | Administrative & support | 2022 |
| Pulpo Property Ltd | Professional & scientific | 2019 |
| Pulpwork Systems LP | | 2013 |
| Pulsant (Scotland) Limited | Extraterritorial | 2002 |
| Pulsant (South Gyle) Limited | Extraterritorial | 1999 |
| Pulse Forestry Ltd | Wholesale & retail | 2021 |
| Pulse Plantbased Homecooking Ltd | Hospitality | 2022 |
| Pulse Processing Limited | Agriculture & fishing | 2022 |
| Pulsecall Ltd | Information & communication | 2026 |
| Pulseessence Dynamics Ltd | Extraterritorial | 2025 |
| Pulspak Import LP | | 2013 |
| Pulwork Systems LP | | 2013 |
| Pulze Trading LP | | 2017 |
| Puma Transit LP | | 2017 |
| Pumajet Limited | Wholesale & retail | 2025 |
| Pump Action Property Ltd | Real estate | 2026 |
| Pumpen Alliance LP | | 2011 |
| Pumpkin Brown Ltd | Wholesale & retail | 2015 |
| Pundit Consoomer Limited | Manufacturing | 2022 |
| Punjab Food House Limited | Wholesale & retail | 2020 |
| Punjabi Pakwan Ltd | Hospitality | 2023 |
| PUP HQ Limited | Professional & scientific | 2021 |
| Puppet State Theatre Company Ltd | Arts & recreation | 2009 |
| Purbrick & Associates Ltd | Professional & scientific | 2020 |
| Purcell Opticians Limited | Health & social care | 2011 |
| Purchase Plaza Limited | Wholesale & retail | 2023 |
| Purdie & Co Ltd | Professional & scientific | 2013 |
| Pure & Simple Ventures Ltd. | Professional & scientific | 2003 |
| Pure Athlete Gym Ltd | Wholesale & retail | 2025 |
| Pure Building and Construction Limited | Construction | 2023 |
| Pure Clean Solutions Ltd | Administrative & support | 2022 |
| Pure Heart Holistics Ltd | Health & social care | 2020 |
| Pure IT Recycling Ltd | Wholesale & retail | 2007 |
| Pure Life Provision LP | | 2015 |
| Pure Links Golf Ltd | Financial services | 2024 |
| Pure Podiatry Ltd | Health & social care | 2019 |
| Pure Press Ltd | Manufacturing | 2016 |
| Pure Property Investments Edinburgh Limited | Real estate | 2016 |
| Pure Property Management Edinburgh Ltd | Real estate | 2012 |
| Pure Purpose Ltd | Information & communication | 2023 |
| Pure Serviced Apartments Ltd | Hospitality | 2013 |
| Pure Skin Clinic (Dunbar) Ltd | Other services | 2026 |
| Pure Skincare Limited | Wholesale & retail | 2025 |
| Pure Spa Hamilton Limited | Other services | 2025 |
| Pure Welfare Management LP | | 2016 |
| Puredigital Color Solutions Ltd | Professional & scientific | 2020 |
| Pureganic Limited | Wholesale & retail | 2022 |
| Puregarth Cleaning Services Ltd | Administrative & support | 2025 |
| Purelifi Limited | Information & communication | 2011 |
| Purely Dynamics Limited | Information & communication | 2024 |
| Puren Group Ltd | Real estate | 2017 |
| Purenaturalis Limited | Manufacturing | 2022 |
| Puresight Golf Ltd | Information & communication | 2025 |
| Purevlc Limited | Extraterritorial | 2013 |
| Puri Ventures Ltd | Hospitality | 2024 |
| Purple Crypto Limited | Other services | 2010 |
| Purple Dream Limited | Wholesale & retail | 2020 |
| Purple Feather Ltd | Administrative & support | 2003 |
| Purple Plum (Melrose) Limited | Wholesale & retail | 2023 |
| Purple Roses Management Ltd | Administrative & support | 2022 |
| Purple Sapphire Ltd | Professional & scientific | 2015 |
| Purple Social Care Ltd | Health & social care | 2015 |
| Purple Stays Ltd | Real estate | 2022 |
| Purple Thistle Global Investments Ltd | Financial services | 2017 |
| Purple Underground Ltd | Hospitality | 2018 |
| Purple Zero Ltd | Professional & scientific | 2025 |
| Purplestone Assets LP | | 2015 |
| Purpletrade Industries LP | | 2012 |
| Purplevents Ltd | Hospitality | 2024 |
| Purplow SLP | | 2005 |
| Purpose Financial Planning Ltd | Financial services | 2022 |
| Purposeful Franchising Limited | Professional & scientific | 2025 |
| Purraboo ED Ltd | Wholesale & retail | 2024 |