| B & J Taxis Ltd. | Professional & scientific | 2003 |
| B & N Properties Limited | Real estate | 1998 |
| B & PD GP Limited | Financial services | 2020 |
| B & PD Limited Partnership | | 2021 |
| B & R Developments (Scotland) Limited | Real estate | 2015 |
| B & R Lynes | Financial services | 2022 |
| B & S Ventures Limited | Real estate | 1994 |
| B & Y Kent LP | | 2015 |
| B a 3 Limited | Construction | 2005 |
| B and S (Scotland) Limited | Wholesale & retail | 2019 |
| B Capital Ventures LP | | 2020 |
| B GAH Healthcare Limited | Health & social care | 2025 |
| B Mitchell Inspections Ltd | Construction | 2025 |
| B of E Finance Limited | Extraterritorial | 1989 |
| B of E Properties Limited | Extraterritorial | 1990 |
| B&A Design Edinburgh Ltd | Professional & scientific | 2019 |
| B&B Consulting (Property) Ltd. | Real estate | 2022 |
| B&E Residential Ltd | Hospitality | 2025 |
| B&F Devine Investment Ltd | Real estate | 2026 |
| B&G Enterprise Group Ltd | Wholesale & retail | 2023 |
| B&G Management Ltd | Extraterritorial | 2012 |
| B&G Partners LP | | 2013 |
| B&L Roofing (SCO) Ltd | Construction | 2014 |
| B&M Joiners Group Ltd | Construction | 2009 |
| B&Q Properties Investments Limited | Administrative & support | 2010 |
| B&W IT Services Limited | Information & communication | 2021 |
| B'S Good Times Ltd | Hospitality | 2018 |
| B'Stard Barista Ltd | Hospitality | 2023 |
| B-Dynamic UK Ltd | Wholesale & retail | 2010 |
| B-Spokes Deliveries Limited | Transport & logistics | 2013 |
| B-Spokes Ltd | Transport & logistics | 2009 |
| B. & S. Ventures (Reading) Limited | Real estate | 2000 |
| B. Thompson Joinery Ltd | Construction | 2022 |
| B.I Patel and SON Limited | Wholesale & retail | 2025 |
| B.K.M. Properties Limited | Real estate | 2000 |
| B.M Distributions Ltd | Wholesale & retail | 2026 |
| B.P. Blue Properties LP | | 2012 |
| B.Point System Solution Limited | Wholesale & retail | 2012 |
| B.R. Nisbet Plastering Services Ltd | Construction | 2026 |
| B.S.& a. Travel Limited | Professional & scientific | 2001 |
| B.Square L.P. | | 2013 |
| B1 Contracts L.P. | | 2012 |
| B13 Edinburgh Holdings Limited | Real estate | 2023 |
| B15 Advisory Ltd | Professional & scientific | 2024 |
| B2A Ltd | Information & communication | 2026 |
| B2B Concept LP | | 2014 |
| B2B Consult LP | | 2016 |
| B2B Sales Limited | Construction | 2019 |
| B2BU Ltd | Professional & scientific | 2022 |
| B2LANG LP | | 2014 |
| B2M Group Limited | Hospitality | 2024 |
| B4T Games LP | | 2018 |
| B83 Ltd | Real estate | 2019 |
| BA Business Developers LP | | 2016 |
| BA Support Limited | Information & communication | 2015 |
| Baabaa Sheep Ltd | Wholesale & retail | 2025 |
| Baal-Perazim Care Services Ltd | Health & social care | 2018 |
| Baama Properties Limited | Real estate | 2024 |
| Baama Surgery Ltd | Health & social care | 2021 |
| Baaz Store Limited | Wholesale & retail | 2026 |
| BAAZ77 Ltd | Other services | 2025 |
| Bab-Col Taxis Limited | Transport & logistics | 2001 |
| Baba I LP | | 2021 |
| Baba Rista Ltd | Hospitality | 2018 |
| Babel Automata Limited | Information & communication | 2026 |
| Baberton Accounting Limited | Professional & scientific | 2013 |
| Baberton Book Keeping Services Limited | Financial services | 2009 |
| Baberton Capital LP | | 2017 |
| Baberton House Trustees Limited | Professional & scientific | 2006 |
| Baberton Mains Taxis Ltd. | Transport & logistics | 2005 |
| Baberton Plumbing and Heating Ltd | Construction | 2019 |
| Babes in the Womb Scotland Ltd | Other services | 2022 |
| Babs Black Cabs Ltd. | Transport & logistics | 2003 |
| Babu Hair Limited | Other services | 2015 |
| Babur Foods Limited | Hospitality | 1991 |
| Baby Safety LAB Ltd | Professional & scientific | 2026 |
| Baby Sensory Edinburgh City Ltd | Education | 2020 |
| Babyfaced Baker Ltd | Wholesale & retail | 2022 |
| Babylon Gold Ltd | Information & communication | 2010 |
| Babylonian Properties Ltd | Real estate | 2022 |
| BACARO42 Ltd | Hospitality | 2025 |
| Bacci Ltd | Real estate | 2022 |
| Bacco Limited | Hospitality | 2019 |
| Baccus Consulting Ltd | Professional & scientific | 2007 |
| Bachar LP | | 2016 |
| Bachata Blues Ltd | Arts & recreation | 2022 |
| Back to Centre CBT Limited | Health & social care | 2026 |
| BACK2BLACK Tanning Ltd | Wholesale & retail | 2025 |
| Backler Investments Limited | Financial services | 2025 |
| Backloads Limited | Transport & logistics | 2025 |
| Backstab Limited | Information & communication | 2006 |
| Backstage Art Club Edinburgh CIC | Arts & recreation | 2018 |
| Backstage Barbers Limited | Other services | 2019 |
| Backstop Advisory Limited | Professional & scientific | 2021 |
| Backstory Limited | Manufacturing | 2016 |
| Bacortem Ltd. | Extraterritorial | 2003 |
| Bacra Limited | Information & communication | 2007 |
| BAD Bird Production Services Ltd | Information & communication | 2023 |
| BAD BOY Barber Ltd | Education | 2022 |
| BAD Cowgirl Co. Ltd | Wholesale & retail | 2025 |