| Shahjhan Tiktok Ltd | Wholesale & retail | 2024 |
| Shahnova Traders Ltd | Wholesale & retail | 2025 |
| Shahwan for Trading Ltd | Other services | 2024 |
| Shaima Limited | Wholesale & retail | 2022 |
| Shake Digital Limited | Information & communication | 2012 |
| Shakeaway Limited | Extraterritorial | 2010 |
| Shaker Collective Ltd | Other services | 2025 |
| Shakespeare Martineau (Scotland) LLP | | 2020 |
| Shakey Robotics Innovators Ltd | Professional & scientific | 2019 |
| Shakhtostroymontazh 1 LP | | 2016 |
| Shakle Investment Trading (Scotland) Partnership SP | | 2022 |
| Shakti Empire LP | | 2023 |
| Shakti Women's AID | Health & social care | 2004 |
| Shalford Trade Holdings LP | | 2018 |
| Shallbig Marketing LP | | 2012 |
| Shalom Supported Living and Independent Care Service Ltd | Health & social care | 2026 |
| Sham Rani Limited | Hospitality | 2019 |
| Shambhavi Realty Limited | Real estate | 2021 |
| Shamrock Investments LP | | 2007 |
| Shamson SP | | 2001 |
| Shancastle Investments Limited | Financial services | 1960 |
| Shand and Company Legal Limited | Professional & scientific | 2024 |
| Shand Capital Limited | Administrative & support | 2020 |
| Shand Holdings Limited | Financial services | 2026 |
| Shand Medical Services Limited | Health & social care | 2010 |
| Shandon Publishing Ltd | Information & communication | 2025 |
| Shandon Taxis Ltd. | Extraterritorial | 2000 |
| Shandon Travel Limited | Transport & logistics | 2000 |
| Shandwick Edinburgh Ltd | Hospitality | 2025 |
| Shandwick Place Limited | Real estate | 2022 |
| Shandwick Property Consultants LLP | | 2010 |
| Shani Macinnes Limited | Administrative & support | 2024 |
| Shank of Omachie Limited | Administrative & support | 2011 |
| Shankland Consultants LP | | 1999 |
| Shanks Dental Care Ltd | Health & social care | 2021 |
| Shanley Lettings Limited | Real estate | 2014 |
| Shanti Invest LP | | 2016 |
| Shao Ltd | Hospitality | 2022 |
| Shapeshift Europe Ltd | Construction | 2019 |
| Shapespace Limited | Information & communication | 2005 |
| Shapinsay Investment Trading (Scotland) Partnership SP | | 2022 |
| Shard Consulting Ltd | Professional & scientific | 2018 |
| Shardana Food and Catering Limited | Hospitality | 2018 |
| Share Dynamic LP | | 2016 |
| Share Equity LP | | 2016 |
| Share in Ltd | Information & communication | 2011 |
| Sharebridge Investments Ltd | Financial services | 2026 |
| Shared Purpose LLP | | 2012 |
| Shared Purpose Trading Limited | Financial services | 2011 |
| Shareport Trade L.P. | | 2011 |
| Sharetheload International LP | | 2019 |
| Sharikat Muhamad Alsaedii Liltujarih Ltd | Other services | 2024 |
| Shark Fire & Security Limited | Administrative & support | 2017 |
| Sharkey Legacy Limited | Other services | 2024 |
| Sharktower AI Limited | Information & communication | 2020 |
| Sharley Development LP | | 2014 |
| Sharm Capital LP | | 2013 |
| Sharontown Consult LP | | 2012 |
| Sharp Applications Ltd | Information & communication | 2009 |
| Sharp Industries L.P. | | 2010 |
| Sharp Promotions L.P. | | 2012 |
| Sharp Stuff Limited | Wholesale & retail | 2003 |
| Sharpe Support Services Ltd | Professional & scientific | 2026 |
| Sharper Companies Ltd | Professional & scientific | 2019 |
| Sharpeye Solutions Ltd | Real estate | 2013 |
| Sharpness Ltd | Hospitality | 2026 |
| Sharwood Ltd | Professional & scientific | 2025 |
| Shashvatham Ltd | Real estate | 2025 |
| Shastra Property & Development Ltd. | Real estate | 1999 |
| Shaun Adams Properties Ltd | Real estate | 2023 |
| Shaun Turnbull Ltd | Manufacturing | 2022 |
| Shaw Eyecare Limited | Wholesale & retail | 2023 |
| Shaw Joiners Ltd | Construction | 2021 |
| Shaw Marketing and Design Limited | Professional & scientific | 1986 |
| Shawarma Edin Ltd | Hospitality | 2025 |
| Shawfair Business Park Limited | Real estate | 2009 |
| Shawfair Electrical Services Limited | Construction | 2026 |
| Shawfair LLP | | 2013 |
| Shawfair Park Limited | Real estate | 2009 |
| Shawfair Park Management Limited | Real estate | 2008 |
| Shawfair Piggery | | 1992 |
| Shawfair Retail Park Limited | Real estate | 2009 |
| Shawfair Transport Limited | Transport & logistics | 2022 |
| SHB Disc Worldwide LP | | 2014 |
| SHB Management Ltd | Extraterritorial | 2012 |
| Shbt (Projects) Ltd | Construction | 2015 |
| Shbt (Trading) Limited | Real estate | 2020 |
| SHE Scotland C.I.C. | Education | 2017 |
| SHE Trendz Limited | Wholesale & retail | 2025 |
| She's Thick Ltd | Wholesale & retail | 2025 |
| Sheave Group Limited | Construction | 2021 |
| Shebix SCT LP | | 2016 |
| Shed Collective Ltd | Information & communication | 2010 |
| Shed Ventures Limited | Information & communication | 2020 |
| Shedblu Limited | Real estate | 2019 |
| Sheelason Limited | Information & communication | 2023 |
| Sheens House Limited | Education | 2022 |
| Sheerton Export LP | | 2014 |
| Sheikh Abdullah International Ltd | Education | 2025 |
| Sheildaig Investment Limited | Construction | 2000 |