| Roseburn Services Ltd | Households | 2024 |
| Roseburn ST Ltd | Real estate | 2026 |
| Rosedell Design LP | | 2012 |
| Roseg & Co. | | 2004 |
| Rosehearty Investment Trading (Scotland) Partnership SP | | 2022 |
| Roseheath Industries L.P. | | 2015 |
| Roseheath Limited | Real estate | 1993 |
| Roseland Alliance LP | | 2012 |
| Roseland Impex LP | | 2012 |
| Roselea Place Ltd | Real estate | 2025 |
| Roseline Logistics Limited | Transport & logistics | 2012 |
| Rosemarie Sheekey Extensions Limited | Other services | 2019 |
| Rosemary Grant Associates Limited | Professional & scientific | 2010 |
| Rosemary Scott Coaching and Consulting Ltd | Professional & scientific | 2024 |
| Rosemount GAS Limited | Health & social care | 2010 |
| Rosemount Resourcing Limited | Professional & scientific | 2018 |
| Rosen Business LP | | 2016 |
| Roseplot Limited | Real estate | 1989 |
| Roseprint Development LP | | 2013 |
| Roses & Co | | 1993 |
| Rosetree Trading Ltd | Real estate | 2024 |
| Rosetta Capital General Partner LLP | | 2014 |
| Rosetta Capital GP Limited | Administrative & support | 2010 |
| Rosetta Capital GP LP | | 2014 |
| Rosetta Capital IV GP LP | | 2014 |
| Rosetta Capital IV Participation Partners LP | | 2012 |
| Rosetta Capital V GP LP | | 2014 |
| Rosetta Capital V Participation Partners LP | | 2013 |
| Rosetta Capital VI GP Limited | Financial services | 2021 |
| Rosetta Capital VI GP LP | | 2021 |
| Rosetta Capital VI Participation Partners LP | | 2021 |
| Rosetta Capital VII GP Limited | Financial services | 2023 |
| Rosetta Capital VII GP LP | | 2023 |
| Rosetta Capital VII Participation Partners LP | | 2023 |
| Rosetta Capital Viii GP Limited | Financial services | 2025 |
| Rosetta Capital Viii GP LP | | 2025 |
| Rosetta Capital Viii Participation Partners LP | | 2025 |
| Rosevale Investments L.P. | | 2012 |
| Rosevales Management LP | | 2016 |
| Rosevear Tea Group Limited | Wholesale & retail | 2017 |
| Rosevear Tea Ltd | Wholesale & retail | 2014 |
| Roseveare Solutions LP | | 2012 |
| Roseway Capital LP | | 2010 |
| Roseway Participation Partners LP | | 2010 |
| Rosewood Investment Management Ltd | Extraterritorial | 2012 |
| Rosewood Organisation L.P. | | 2012 |
| Rosewood Property Development (Edinburgh) Limited | Construction | 2023 |
| Rosewood SLP | | 2008 |
| Rosewood Trading LP | | 2013 |
| Roshan Global Co. Ltd | Wholesale & retail | 2025 |
| Roshan Grocers Limited | Wholesale & retail | 2023 |
| Rosiah LP | | 2022 |
| Rosie Brown Jewellery Ltd. | Wholesale & retail | 2006 |
| Rosie Future Limited | Real estate | 2025 |
| Rosin Commerce LP | | 2017 |
| Rosin Inc LP | | 2016 |
| Rosinasoft Ltd | Information & communication | 2022 |
| Rosini Global LP | | 2016 |
| Rosinity Export LP | | 2012 |
| Roskena Ltd | Mining & quarrying | 2013 |
| Roslet Ltd | Hospitality | 2025 |
| Roslin Cell Therapies Limited | Professional & scientific | 2015 |
| Roslin Foundation | Professional & scientific | 1995 |
| Roslin Residential Limited | Real estate | 2019 |
| Rosliston Trading LP | | 2014 |
| Rosm Investments Limited | Administrative & support | 2017 |
| Rosmetal LP | | 2014 |
| Rosmex Alliance LP | | 2017 |
| Rosmex Impex LP | | 2017 |
| Ross Agency L.P. | | 2012 |
| Ross Ainslie Consulting Limited | Financial services | 2018 |
| Ross Benefit Trade LP | | 2017 |
| Ross Brunton Limited | Professional & scientific | 2010 |
| Ross Corporation L.P. | | 2012 |
| Ross Country Homes Ltd. | Real estate | 2005 |
| Ross George Lennie Ltd | Extraterritorial | 2024 |
| Ross Lennie Ltd | Extraterritorial | 2024 |
| Ross Manson Associates Ltd | Professional & scientific | 2024 |
| Ross Martin Properties Limited | Real estate | 1991 |
| Ross Mcleod 2025 LLP | | 2021 |
| Ross Mcleod Limited | Real estate | 2021 |
| Rossanne Taxis Ltd. | Transport & logistics | 2005 |
| Rossco Corporation L.P. | | 2011 |
| Rossco Investment Management Ltd | Extraterritorial | 2010 |
| Rossco Partnership L.P. | | 2011 |
| Rossfraght LP | | 2015 |
| Rossia Management & Co | | 2007 |
| Rossington Assets LP | | 2012 |
| Rossleigh Ltd | Wholesale & retail | 2021 |
| Rosslin & Allenborg LP | | 2012 |
| Rosslyn Advisory Ltd | Administrative & support | 2022 |
| Rosslyn Associates Holdings Limited | Financial services | 2022 |
| Rosslyn Associates Ltd. | Professional & scientific | 2002 |
| Rosslyn Chapel Trading Co. Limited | Wholesale & retail | 1996 |
| Rosslyn Chapel Trust | Other services | 1995 |
| Rosslyn Consulting Ltd | Professional & scientific | 2026 |
| Rosslyn Trade LP | | 2012 |
| Rossmore Trading LP | | 2013 |
| Rostra Therapeutics Ltd | Professional & scientific | 2022 |
| Rostral Services | | 2007 |