| S&F Phone Accessories Ltd | Wholesale & retail | 2024 |
| S&L Elfin Limited | Real estate | 2025 |
| S&M Brothers Ltd | Hospitality | 2018 |
| S&M Subsidiary Limited | Extraterritorial | 2021 |
| S&O Logistic LP | | 2016 |
| S&P Investment Management Ltd | Extraterritorial | 2011 |
| S&R Technical Services Limited | Professional & scientific | 2011 |
| S&S Collective Consultancy Ltd | Real estate | 2026 |
| S&S Developments (Edin) Ltd | Construction | 2021 |
| S&S Flawless Finishes Ltd | Construction | 2022 |
| S&S Luxury Cars Limited | Wholesale & retail | 2025 |
| S&Sk Foods UK Ltd | Hospitality | 2025 |
| S&T Fades Ltd | Other services | 2025 |
| S&V Coffee Roasters Limited | Manufacturing | 2020 |
| S&W Partners (Scotland) Limited | Professional & scientific | 2020 |
| S'Up Products C.I.C. | Wholesale & retail | 2015 |
| S-Chemicals LP | | 2016 |
| S. & O. International L.P. | | 2009 |
| S. Barbers Shop Ltd | Other services | 2023 |
| S. Patterson Consulting Ltd | Professional & scientific | 2025 |
| S. Reserv LP | | 2012 |
| S. Swaney Decorating Services Ltd | Construction | 2018 |
| S.A. Industries LP | | 2012 |
| S.A.W. Investments Limited | Administrative & support | 2003 |
| S.Abel Consulting Limited | Professional & scientific | 2023 |
| S.B.E. UK Limited | Professional & scientific | 2005 |
| S.C.G Sincler Company Group | | 1992 |
| S.C.V. Limited Partnership | | 2009 |
| S.E. Tax Professionals Ltd | Professional & scientific | 2020 |
| S.E.C. (Scotland) Ltd | Construction | 2022 |
| S.E.E.M KE Ltd | Manufacturing | 2025 |
| S.Edin.J Ltd | Construction | 2024 |
| S.G.F. Services Limited | Other services | 1978 |
| S.H. Property Services Ltd | Hospitality | 2019 |
| S.H.R Holdings Ltd | Wholesale & retail | 2025 |
| S.I.T. Savings Limited | Financial services | 1985 |
| S.I.T.E. Scotland | Other services | 2002 |
| S.J.V.C. Title Limited | Professional & scientific | 1998 |
| S.L. (Davenport Green) Limited | Extraterritorial | 1988 |
| S.M. Taxis Ltd. | Transport & logistics | 1998 |
| S.Manson Couriers Ltd | Transport & logistics | 2025 |
| S.O. Strategic Partnership, LP | | 2016 |
| S.Q Events and Entertainment Ltd | Arts & recreation | 2025 |
| S.R.C. Enterprises & Co | | 1991 |
| S.Young Networks Ltd | Information & communication | 2021 |
| S.Zaccardelli Ltd | Transport & logistics | 2026 |
| S1WEST Ltd | Construction | 2020 |
| S2 Studio Barbers Limited | Other services | 2026 |
| S3HC Ltd | Financial services | 2026 |
| S4K Scaffolding Ltd | Construction | 2025 |
| S8 Limited | Information & communication | 2004 |
| SA Energy Storage Holdings Limited | Administrative & support | 2023 |
| SA ENT Consulting Ltd | Health & social care | 2018 |
| SA Property Limited | Real estate | 2005 |
| SA Rapid Route Logistics Ltd | Transport & logistics | 2026 |
| SA Scurr Enterprises Limited | Professional & scientific | 2019 |
| SA Solutions Group Ltd | Professional & scientific | 2025 |
| Sa-Management Services LP | | 2015 |
| SA1404 Ltd | Real estate | 2026 |
| Saadi Ltd | Transport & logistics | 2022 |
| Saafir 03 Ltd. | Professional & scientific | 2014 |
| Saafpanii Ltd | Extraterritorial | 2024 |
| Saakin Ltd | Wholesale & retail | 2025 |
| Saas Global Properties Ltd | Real estate | 2023 |
| Saas Limited Partnership | | 2017 |
| SAB Food Ltd | Hospitality | 2024 |
| Saba Management L.P. | | 2011 |
| Saba Najd Ltd | Other services | 2024 |
| Sabah Corporation L.P. | | 2009 |
| Sabai Body Massage Ltd | Health & social care | 2025 |
| Sabana SP | | 2003 |
| Sabat Trade LLP | | 2009 |
| Sabato Group LP | | 2018 |
| Sabi Hotels Limited | Hospitality | 2015 |
| Sabidan Ltd | Professional & scientific | 2013 |
| Sable Services LP | | 2017 |
| Sablière Ltd | Manufacturing | 2024 |
| Sabounchi Breast Surgery Ltd | Health & social care | 2023 |
| Sabre GP Holdings Limited | Financial services | 2018 |
| Sabre Holdco Limited | Administrative & support | 2018 |
| Sabre Holdings LP | | 2018 |
| Sabrsecurity LP | | 2014 |
| Saburi Realty Limited | Real estate | 2022 |
| SAC Arts Ltd | Arts & recreation | 2025 |
| SAC Management Ltd | Extraterritorial | 2012 |
| Saca Future Ltd | Professional & scientific | 2016 |
| Sach Asset Investment Ltd | Real estate | 2024 |
| Sach Design Ltd | Wholesale & retail | 2023 |
| Sach Investment Management Ltd | Wholesale & retail | 2020 |
| Sachhyam Cafe Ltd | Hospitality | 2021 |
| Sacma Sapan Isler Limited | Wholesale & retail | 2020 |
| Sacred by Bianca Ltd | Hospitality | 2025 |
| Sacred Movement LP | | 2024 |
| Sacro | Health & social care | 1984 |
| Sacuni SP | | 2004 |
| SAD Girls Club Ltd | Other services | 2026 |
| Saddaf Hina Ltd | Health & social care | 2022 |
| Sadhana LP | | 2023 |
| Sadi Control Ltd | Manufacturing | 2026 |
| Sadia Anum Ltd | Real estate | 2024 |