| Rostumel LP | | 2015 |
| Rosy World LP | | 2016 |
| Rosycheeks Cakes Limited | Manufacturing | 2011 |
| ROT Sylvain Limited | Financial services | 2015 |
| Rota Pharm Marketing LP | | 2011 |
| Rotacraft Limited | Manufacturing | 2011 |
| Rotastak Limited | Extraterritorial | 1945 |
| Rotberg Commerce LP | | 2016 |
| Rothesay Group | | 1999 |
| Rothesay Holdings LLP | | 2021 |
| Rothesay Investments Limited | Real estate | 2016 |
| Rothesay Projects Ltd | Construction | 2021 |
| Roti and Grill Ltd | Hospitality | 2022 |
| Roti of Edinburgh Limited | Hospitality | 2019 |
| Rotonda Intex LP | | 2011 |
| Rotonda Limited | Wholesale & retail | 2022 |
| Roubaix Business LP | | 2012 |
| Rough Country Holdings Limited | Real estate | 2019 |
| Rough CUT Robin Productions Ltd | Arts & recreation | 2015 |
| Round Hill Consulting Ltd | Information & communication | 2015 |
| Round the World Trading Ltd | Real estate | 2016 |
| Rousay Investment Trading (Scotland) Partnership SP | | 2022 |
| Route Driving Ltd | Education | 2026 |
| Route Twenty-Three Limited | Financial services | 2018 |
| ROUTE2GEO Ltd | Professional & scientific | 2026 |
| Routescene Limited | Information & communication | 2010 |
| Routeware Holdings Limited | Financial services | 2011 |
| Routeware Limited | Information & communication | 1999 |
| Rouzy Trade LP | | 2016 |
| Rovella Properties Limited | Households | 2024 |
| Roveredo LP | | 2012 |
| Rovic Solutions Ltd | Professional & scientific | 2007 |
| Roviox Limited | Information & communication | 2023 |
| Rovmarine Limited | Professional & scientific | 1985 |
| Rovological Limited | Construction | 2006 |
| ROW66 Ltd | Health & social care | 2014 |
| Rowan (Fife) Ltd | Construction | 2022 |
| Rowan Alba Ltd. | Health & social care | 2005 |
| Rowan Care & Support Services Limited | Health & social care | 2026 |
| Rowan Environmental Arts CIC | Education | 2020 |
| Rowan Piping and Events Ltd | Arts & recreation | 2025 |
| Rowan Ranching Co. Ltd | Wholesale & retail | 2026 |
| Rowan Reporting Ltd | Health & social care | 2023 |
| Rowanberry Kindergarten Ltd | Health & social care | 2024 |
| Rowand Catering Ltd | Hospitality | 2019 |
| Rowanlea Investments Limited | Administrative & support | 2016 |
| Rowanlea Ventures Limited | Professional & scientific | 2012 |
| Rowanstar (Properties) Limited | Real estate | 2014 |
| Rowanstar Limited | Administrative & support | 2014 |
| Rowantree Media Ltd | Information & communication | 2019 |
| Rowat Roofing Limited | Construction | 2014 |
| Rowdy Boys Limited | Wholesale & retail | 2024 |
| Rowe Taxis | | 1999 |
| Rowell Trade LP | | 2012 |
| Rowen Trading LP | | 2012 |
| Rowfield Capital L.P. | | 2011 |
| Rowfold Investments | | 1994 |
| Rowlin Projects LP | | 2018 |
| Rowse Capital Ltd | Professional & scientific | 2018 |
| Rowtek Logistics LP | | 2011 |
| ROX Construction Services Ltd | Construction | 2025 |
| ROX Consult Limited | Health & social care | 2023 |
| ROX Developments Ltd | Construction | 2026 |
| Roxanne Mckinlay Limited | Administrative & support | 2024 |
| Roxburg Capital LP | | 2014 |
| Roxburgh Murray Associates Limited | Professional & scientific | 2024 |
| Roxburgh's Court Limited | Extraterritorial | 2021 |
| Roxby Intercommerce LP | | 2016 |
| Roxby Partners LP | | 2014 |
| Roxstone Lets Ltd | Extraterritorial | 2024 |
| Roxton Trading LP | | 2016 |
| Roxy Corporation L.P. | | 2012 |
| Roxy Holdings Limited | Construction | 2016 |
| Roxy Today LP | | 2016 |
| ROY Bridge Icecube Holdings Ltd | Hospitality | 2026 |
| ROY Corporation L.P. | | 2010 |
| Royal Bank Investments Limited | Financial services | 1992 |
| Royal Bank Leasing Limited | Financial services | 1975 |
| Royal Bank of Scotland (Industrial Leasing) Limited | Financial services | 1977 |
| Royal Bank Ventures Investments Limited | Financial services | 2000 |
| Royal Forth Yacht Club Ltd | Arts & recreation | 2025 |
| Royal High School Club Trust Limited | Health & social care | 1942 |
| Royal High School Preservation Trust | Arts & recreation | 2015 |
| Royal London Pooled Pensions Company Limited | Extraterritorial | 1971 |
| Royal Mile Apartments Limited | Hospitality | 2019 |
| Royal Mile Jewellers Ltd | Wholesale & retail | 2020 |
| Royal Mile Service Centre Limited | Wholesale & retail | 2003 |
| Royal Mile Silver Ltd | Wholesale & retail | 2019 |
| Royal Mile SP | | 2000 |
| Royal Scot Leasing Limited | Financial services | 1982 |
| Royal Yacht Enterprises Limited | Administrative & support | 1998 |
| Roybridge Limited | Hospitality | 1998 |
| Royce Resources L.P. | | 2014 |
| Royce Scotland Limited | Hospitality | 2014 |
| Royceford Holding LP | | 2020 |
| Roydon (Edinburgh) Limited | Real estate | 1983 |
| Roydons Solutions LP | | 2012 |
| Royer Export LP | | 2013 |
| Royl Mile Gift Shop Ltd | Wholesale & retail | 2022 |
| Royston Scotland Limited | Manufacturing | 2023 |