| BAD Girl Bakery Ltd | Manufacturing | 2015 |
| BAD Luck Group Ltd | Hospitality | 2021 |
| BAD Typewriter Technology Limited | Information & communication | 2023 |
| Badac Theatre Company Limited | Arts & recreation | 1999 |
| Baddingtone Resources LP | | 2012 |
| Badenoch & Co Limited | Professional & scientific | 2013 |
| Badenoch Advisors Limited | Professional & scientific | 2013 |
| Badenoch Partners Limited | Professional & scientific | 2013 |
| Badger and Sett Ltd | Information & communication | 2024 |
| Badger Campers Ltd | Administrative & support | 2024 |
| Badger Law Limited | Real estate | 2024 |
| BAG AG LP | | 2013 |
| Bagaproperty Ltd | Real estate | 2024 |
| Baggonnt Ltd | Manufacturing | 2026 |
| Bagheera Assets Limited | Administrative & support | 2015 |
| Baglung Kalika Limited | Hospitality | 2020 |
| Bagok Ltd | Wholesale & retail | 2024 |
| Bagoo LP | | 2012 |
| Bagpipe Players Scotland Ltd | Information & communication | 2025 |
| Bagsaway Ltd | Transport & logistics | 2026 |
| Bahadar Singh Engineering Limited | Professional & scientific | 1997 |
| Bahama Beach Ltd | Manufacturing | 2024 |
| Bahia DEL SUR SP | | 2002 |
| Bahn MI Brothers LLP | | 2021 |
| Bahnhof Studio Ltd | Professional & scientific | 2024 |
| Bahtim Engineering LP | | 2012 |
| Baigali Limited | Wholesale & retail | 2011 |
| Baikalika LP | | 2017 |
| Baikerlotts LP | | 2013 |
| Bail Engineering Limited | Professional & scientific | 2009 |
| Bail Innovations Ltd | Professional & scientific | 2020 |
| Bailarte Limited | Administrative & support | 2025 |
| Baile/Baile CIC | Arts & recreation | 2024 |
| Bailey & Palumbo Ltd | Hospitality | 2019 |
| Bailey Trading LP | | 2017 |
| Bailford Investments LP | | 2015 |
| Bailie Kitchen Franchise Limited | Hospitality | 2025 |
| Baillie Fleming Design Limited | Professional & scientific | 2009 |
| Baillie Gifford & Co Limited | Financial services | 1979 |
| Baillie Gifford Co-Invest (NO. 1) GP Limited | Financial services | 2024 |
| Baillie Gifford General Partner Limited | Financial services | 2021 |
| Baillie Gifford Japan Trust Public Limited Company (the) | Financial services | 1981 |
| Baillie Gifford Life Limited | Financial services | 1998 |
| Baillie Gifford Overseas Limited | Financial services | 1983 |
| Baillie Gifford Private Companies Feeder Vehicle III (Employee) Limited Partnership | | 2026 |
| Baillie Gifford Private Companies LLP | | 2021 |
| Baillie Gifford Services Limited | Administrative & support | 2018 |
| Baillie Gifford Shin Nippon Public Limited Company | Financial services | 1985 |
| Baillie Investment Property Ltd | Real estate | 2026 |
| Baillie Marshall Limited | Professional & scientific | 1980 |
| Baillie Property Investments Ltd | Real estate | 2022 |
| Baillie Ventures Limited | Information & communication | 2016 |
| Bailyman System LP | | 2013 |
| Bain Investment Trading (Scotland) Partnership SP | | 2022 |
| Bainriver Solutions LP | | 2013 |
| Baiond LP | | 2024 |
| Baird (General Partner) Limited | Financial services | 1998 |
| Baird Bespoke Joinery Ltd | Construction | 2024 |
| Baixing Limited | Wholesale & retail | 2016 |
| Baka Brothers Limited | Manufacturing | 2023 |
| Bakar Auto Dynamics Ltd | Transport & logistics | 2019 |
| Bake Elite Ltd | Wholesale & retail | 2024 |
| Baked & Frosted Ltd | Extraterritorial | 2023 |
| Baker Wouters Property Holdings Limited | Real estate | 2021 |
| Baker's Heart Limited | Manufacturing | 2025 |
| Bakery Andante Limited | Wholesale & retail | 2002 |
| Bakery Workshop Ltd | Education | 2025 |
| Bakester Onthego Limited | Wholesale & retail | 2026 |
| Bakkafrost Scotland Limited | Agriculture & fishing | 1987 |
| Bakolia Smile Care Ltd | Health & social care | 2025 |
| Balagowan Hydro Limited | Energy | 2014 |
| Balan & Co | | 1994 |
| Balance Strategy LP | | 2015 |
| Balanced Physiotherapy Limited | Other services | 2012 |
| Balanseos Ltd | Information & communication | 2025 |
| Balapan (Properties) Limited | Real estate | 2010 |
| Balaton Incorporated LP | | 2013 |
| Balatoni Financial Planning Ltd | Professional & scientific | 2024 |
| Balbedie Bars Ltd | Hospitality | 2016 |
| Balbirnie Investment Ltd | Real estate | 2021 |
| Balboa LP | | 2003 |
| Balbruno LP | | 2016 |
| Balcarce LP | | 2018 |
| Balcas SPV NO.2 Limited | Energy | 2013 |
| Balcatta LP | | 2004 |
| Balci Limited | Wholesale & retail | 2023 |
| Balcomie Consultants Ltd | Professional & scientific | 2016 |
| Baldarroch Crematorium Limited | Other services | 2013 |
| Baldi Scotland Holding LP | | 2016 |
| Baldota Group Holdings Limited | Financial services | 2021 |
| Baldwyn Invest LP | | 2013 |
| Balerno Dance Academy Ltd | Arts & recreation | 2025 |
| Balerno Garage Limited | Wholesale & retail | 1987 |
| Balerno Limited | Administrative & support | 2011 |
| Balerno Pathways Limited | Construction | 2021 |
| Balez MGA LP | | 2012 |
| Balford Sales LP | | 2015 |
| Balformo Enterprises Limited | Real estate | 1971 |
| Balfour & Manson Property Ltd. | Professional & scientific | 1964 |
| Balfour + Manson LLP | | 2007 |