| Shish Mahal Tandoori Ltd | Hospitality | 2019 |
| Shiv Shakti Convenience Store Limited | Wholesale & retail | 2026 |
| Shivalay Creations Limited | Other services | 2025 |
| SHOES121 Limited | Wholesale & retail | 2013 |
| Shoestack Ltd | Wholesale & retail | 2020 |
| Shofee Ltd | Wholesale & retail | 2026 |
| Sholca Limited | Administrative & support | 2014 |
| Shona Dewar Physiotherapy Ltd | Health & social care | 2014 |
| Shonsys Limited | Information & communication | 2017 |
| Shooglenifty Limited | Arts & recreation | 2008 |
| Shooter Holdings Limited | Real estate | 2021 |
| Shootful Ltd | Information & communication | 2024 |
| Shop Much More Ltd | Wholesale & retail | 2025 |
| Shopivo Ltd | Wholesale & retail | 2025 |
| Shopping AM2PM Limited | Administrative & support | 2022 |
| Shopsavvy Retail Limited | Wholesale & retail | 2026 |
| Shopster Ltd | Wholesale & retail | 2025 |
| Shopstop Retail Ltd | Wholesale & retail | 2026 |
| Shore Bookkeeping Limited | Information & communication | 2021 |
| Shore Break Stays Ltd | Hospitality | 2025 |
| Shore Deli Ltd | Hospitality | 2023 |
| Shore Employee Ownership Trustees Limited | Administrative & support | 2020 |
| Shore Product Group Limited | Administrative & support | 2011 |
| Shore Psychology CIC | Professional & scientific | 2024 |
| Shorehaven Limited | Professional & scientific | 2001 |
| Shoremill (Two) Limited | Professional & scientific | 2001 |
| Shoremill Limited | Administrative & support | 2001 |
| Shorestage Limited | Real estate | 2018 |
| Short Stay Edinburgh Ltd | Professional & scientific | 2020 |
| Short Stays Edinburgh Limited | Households | 2023 |
| Shortbread House of Edinburgh Limited | Manufacturing | 1988 |
| Shortbread Ventures Ltd | Information & communication | 2020 |
| Shortdesk Ltd | Information & communication | 2026 |
| Shortel Property Ltd | Real estate | 2025 |
| Shorthand PR Limited | Professional & scientific | 2020 |
| Shortlees Limited | Wholesale & retail | 2009 |
| Shortscape C.I.C. | Information & communication | 2024 |
| Shosha Properties Limited | Real estate | 2022 |
| Shotgun Safety Locks Ltd | Manufacturing | 2024 |
| Shothead Limited | Arts & recreation | 2013 |
| Shotton Grid Company Limited | Extraterritorial | 2017 |
| Shoulder Scope Limited | Health & social care | 2012 |
| Shout Property Ltd | Information & communication | 2013 |
| Show BIS Production LP | | 2011 |
| Show Treats Limited | Hospitality | 2023 |
| SHR Properties Investment Limited | Construction | 2025 |
| Shredinburgh CIC | Hospitality | 2026 |
| Shree Alpha Limited | Information & communication | 2023 |
| Shree Ashwini Limited | Wholesale & retail | 2026 |
| Shree Binayak Ltd | Hospitality | 2023 |
| Shree Radhe Shyam PVT. Ltd | Wholesale & retail | 2025 |
| Shreeji Solutions & Services Ltd | Information & communication | 2014 |
| Shreeraha Ltd | Hospitality | 2025 |
| Shri SAI Property Services Limited | Real estate | 2026 |
| Shrigley Art Holdings Ltd | Financial services | 2026 |
| Shrigley Art Limited | Arts & recreation | 2013 |
| Shrimpwreck Ltd. | Hospitality | 2017 |
| Shrinika Limited | Information & communication | 2019 |
| Shrinky Blue Inc Limited | Wholesale & retail | 2026 |
| Shriram Shrikumar Limited | Information & communication | 2026 |
| Shrubhill Investments Limited | Real estate | 2013 |
| Shrubhill NHT LLP | | 2015 |
| Shryn Technologies Ltd | Information & communication | 2019 |
| SHS Drinks Limited | Manufacturing | 1993 |
| SHS Heating and Renewables Limited | Construction | 2017 |
| Shubhan Ltd | Real estate | 2021 |
| Shuford Estate LP | | 2013 |
| Shun Ltd | Hospitality | 2025 |
| Shunleelee Limited | Hospitality | 2023 |
| Shutterfly Investments Limited | Financial services | 2022 |
| Shutterlove South Ltd | Professional & scientific | 2018 |
| SHV Properties Limited | Real estate | 2025 |
| SHX Admin Ltd | Professional & scientific | 2023 |
| SHY Social Club Ltd | Arts & recreation | 2025 |
| Shyteshifters Waste Management Services Ltd | Water & waste | 2023 |
| Shyvora Limited | Wholesale & retail | 2025 |
| SI 2016 Limited | Financial services | 2011 |
| SI Limited Partnership NO. 7 | | 2007 |
| SI NO.7 Feeder Fund Limited Partnership | | 2009 |
| SI Recovery Fund NO. 1 | | 2009 |
| SI Taxis Limited | Professional & scientific | 2025 |
| SIA Edinburgh Ltd | Other services | 2023 |
| SIA Premium Barber Ltd | Other services | 2025 |
| Siaao LP | | 2016 |
| Siam Elements Holdings LP | | 2023 |
| Sian Cook Limited | Professional & scientific | 2023 |
| Sian's Aesthetics Ltd | Health & social care | 2023 |
| Siana Consulting LP | | 2025 |
| Sianchi Limited | Construction | 2025 |
| SIB & Co | | 1993 |
| Sibar Medical Services Ltd | Health & social care | 2014 |
| Sibar Property Services Limited | Real estate | 2021 |
| Sibarit World LP | | 2017 |
| Sibertrade Solutions LP | | 2013 |
| Sibex Alliance LP | | 2015 |
| Sibl C.I.C. | Other services | 2007 |
| Siboro Limited | Manufacturing | 1982 |
| Sibrol Commodities LP | | 2013 |
| Sida Thai Ltd | Hospitality | 2020 |
| Siddiqui Surgical Consulting Limited | Real estate | 2020 |