| Sadiaferoz Trading Limited | Wholesale & retail | 2025 |
| Sadian Ltd | Information & communication | 2012 |
| Sadije Ltd | Hospitality | 2025 |
| Sadu Technologies Limited | Information & communication | 2023 |
| Saeed Engineering Services Limited | Professional & scientific | 2026 |
| Saerys Ltd | Professional & scientific | 2023 |
| SAF Annex (Non-Us Blocker), LP | | 2022 |
| SAF Annex (Non-Us Feeder), LP | | 2022 |
| SAF III (Non-Us Blocker), LP | | 2021 |
| SAF III (Non-Us Feeder), LP | | 2021 |
| SAF IV (Non-Us Blocker), LP | | 2023 |
| SAF IV (Non-Us Blocker-A), LP | | 2025 |
| SAF IV (Non-Us GP) Limited | Administrative & support | 2026 |
| SAF IV Aiv-A (Non-Us Blocker) LP | | 2026 |
| Safari Edinburgh Limited | Hospitality | 2025 |
| Safe & Secure Lettings Ltd | Real estate | 2025 |
| Safe Driving Associates | | 1994 |
| Safe Families for Children (Scotland) | Health & social care | 2014 |
| Safe Healthcare Recruitment Ltd | Administrative & support | 2022 |
| Safe House Property Services Limited | Real estate | 2015 |
| Safe Industry Corp LP | | 2016 |
| Safe Park Edinburgh Limited | Households | 2025 |
| Safe Patch Limited | Professional & scientific | 2024 |
| Safe Pro LP | | 2017 |
| Safe Remedies Limited | Wholesale & retail | 2000 |
| Safe Roof Ltd | Real estate | 2025 |
| Safe Scaffolding Scotland Ltd | Construction | 2026 |
| Safe Side Trader LP | | 2017 |
| Safe Side Trading LP | | 2017 |
| Safe Truck Ltd | Wholesale & retail | 2022 |
| Safegrowth Academy Limited | Education | 2026 |
| Safeguard Industrial Ltd | Wholesale & retail | 2026 |
| Safeguideiq Ltd | Information & communication | 2025 |
| Safehouse (Scotland) Limited | Information & communication | 2021 |
| Safekey Lettings Ltd | Real estate | 2018 |
| Safer by Sound CIC | Education | 2019 |
| Safer Futures Ltd | Health & social care | 2006 |
| Saferoutes Technologies Ltd | Information & communication | 2026 |
| Safetray Products Limited | Administrative & support | 2010 |
| Safety-Savvy Limited | Education | 2022 |
| Safework Consultancy Ltd | Administrative & support | 2024 |
| Safi Consultancy Limited | Administrative & support | 2016 |
| Safiro Trading LP | | 2017 |
| Saford Services LP | | 2014 |
| Safran (Edinburgh) Ltd | Hospitality | 2018 |
| Safro-Tech Ltd | Information & communication | 2023 |
| Safyfile Trade LP | | 2016 |
| Safyroad Trading LP | | 2016 |
| Sagacity Advisory Services Ltd | Professional & scientific | 2025 |
| Sagacity Investment Holdings Ltd | Financial services | 2025 |
| Sagaz SLP | | 2008 |
| Sage Finance Ltd | Financial services | 2015 |
| Sage Law Practice Ltd | Professional & scientific | 2025 |
| Sage Residences Ltd | Real estate | 2025 |
| Sage Salon Edinburgh Ltd | Other services | 2024 |
| Saged Ltd | Professional & scientific | 2022 |
| Sagex LP | | 2012 |
| Sagrada Investments LP | | 2015 |
| Sagres Partners | | 2002 |
| SAH Global Ltd | Wholesale & retail | 2025 |
| SAH1 Ltd | Real estate | 2023 |
| Sahasproperty Ltd | Real estate | 2022 |
| Saheliya | Health & social care | 2000 |
| Sahib Store Ltd | Wholesale & retail | 2019 |
| Sahu Food Ltd | Hospitality | 2025 |
| SAI Cripa Limited | Professional & scientific | 2017 |
| SAI Future Nitrates Limited | Manufacturing | 2025 |
| SAI Khatri Limited | Real estate | 2026 |
| Saibaan Ltd | Real estate | 2021 |
| Sailica Ltd | Transport & logistics | 2019 |
| Sailing Continental | | 2007 |
| Sailmar Ltd | Professional & scientific | 2023 |
| Sailors' Society Scotland | Wholesale & retail | 2010 |
| Saining Care Limited | Administrative & support | 2023 |
| Sainsbury's Property Scottish Limited Partnership | | 2010 |
| Saint Andrew Investments Limited | Administrative & support | 2024 |
| Saint Andrew Residential Developments (NO. 1) Limited | Construction | 2018 |
| Saint Anthony Edinburgh Limited | Hospitality | 2024 |
| Saint Lucia SP | | 2001 |
| Saint Maarten Title Limited | Professional & scientific | 2003 |
| Saint Mind Ltd | Wholesale & retail | 2018 |
| Saint Stephen's Theatre Company Limited | Administrative & support | 2017 |
| Saint Stephen's Theatre Property Company Limited | Administrative & support | 2017 |
| Saintbridge Solutions LP | | 2012 |
| Sainte FOY Limited | Financial services | 2025 |
| Sajt Limited | Real estate | 1994 |
| SAK E-Commerce Ltd | Wholesale & retail | 2026 |
| Sakae Ltd | Hospitality | 2018 |
| Sakarta Limited | Manufacturing | 2018 |
| Sakela Ltd | Hospitality | 2025 |
| Saksons Limited | Health & social care | 2019 |
| Sakura Fame Ltd | Hospitality | 2025 |
| Sakuraya Ltd | Hospitality | 2022 |
| SAL 14 Ltd | Real estate | 2017 |
| Salam General Trading Ltd | Wholesale & retail | 2025 |
| Salamanca Tree Services Ltd | Agriculture & fishing | 2022 |
| Salamander Associates | | 1991 |
| Salamander Design Ltd | Professional & scientific | 2024 |
| Salamis Bay LP | | 2013 |
| Salawatt LP | | 2012 |