| Balfour Cairns Ltd | Wholesale & retail | 2024 |
| Balfour Marketing LP | | 2016 |
| Balfour Merrie Limited | Professional & scientific | 2013 |
| Balfour Networks LP | | 2015 |
| Balfour Wilson Recruitment Specialists Ltd | Professional & scientific | 2018 |
| Balfron Schools Services Limited | Administrative & support | 2000 |
| Balgonie Estates Limited | Agriculture & fishing | 1914 |
| Balgonie Holdings Limited | Agriculture & fishing | 2004 |
| Balgonie Properties Limited | Hospitality | 2015 |
| Balgownie Development Company Limited | Real estate | 1976 |
| Balgreen Croquet and Bowling Club Limited | Arts & recreation | 2016 |
| Balgreen LP | | 2016 |
| Balgreen Motor Works Limited | Administrative & support | 1971 |
| Balgreen Premier Store Ltd | Wholesale & retail | 2022 |
| Balgreen Takeaway Limited | Hospitality | 2024 |
| Balhearty Solar Limited | Energy | 2016 |
| Bali Trader Limited | Wholesale & retail | 2025 |
| Bali Wind SP | | 2001 |
| Balife Limited | Administrative & support | 2022 |
| Balinman Ltd | Extraterritorial | 2010 |
| Balintraid Strategy Limited | Professional & scientific | 2024 |
| Balitu Impex LP | | 2015 |
| Balizthread Limited | Manufacturing | 2026 |
| Balkan Intertrade LP | | 2014 |
| Balkan Renewable Energy Development Accelerator Limited | Construction | 2025 |
| Ball Holdings LP | | 2022 |
| Ballachulish Building and Roofing Ltd | Construction | 2018 |
| Ballantine Asset Management Ltd | Professional & scientific | 2021 |
| Ballantine GH Ltd | Hospitality | 2016 |
| Ballantrae Hotels Limited | Hospitality | 2009 |
| Ballantynes Lettings Limited | Real estate | 2017 |
| Ballantynes Property Group Limited | Real estate | 2017 |
| Ballantynes Ream Limited | Real estate | 2003 |
| Ballantynes Scotland Limited | Real estate | 2010 |
| Ballard Advisory Limited | Professional & scientific | 2020 |
| Ballater Investment Trading (Scotland) Partnership SP | | 2022 |
| Ballater Medical Ltd | Wholesale & retail | 2016 |
| Ballathie Chapel Vineyard Ltd | Agriculture & fishing | 2025 |
| Balldan Productions Limited | Information & communication | 2016 |
| Balleux BIZ LP | | 2016 |
| Ballgreen Services LP | | 2012 |
| Balliemeanoch Hydro Limited | Energy | 2013 |
| Ballina Construction Limited | Construction | 2005 |
| Ballisto Cricket Ltd | Manufacturing | 2021 |
| Ballmond L.P. | | 2012 |
| Balloons ARE Taking OFF Limited | Wholesale & retail | 2008 |
| Ballumbie Developments Limited | Real estate | 2024 |
| Ballumbie Investments Limited | Real estate | 2010 |
| Bally J Limited | Extraterritorial | 2016 |
| Ballyhoo Design Company Limited | Arts & recreation | 2021 |
| Balmangan AD Limited | Energy | 2014 |
| Balmartin Limited | Professional & scientific | 2019 |
| Balmartin Properties Limited | Hospitality | 2023 |
| Balmeanach Wind Farm Limited | Energy | 2020 |
| Balmondere Business LP | | 2014 |
| Balmoori Properties Ltd | Real estate | 2021 |
| Balmor Direct LP | | 2015 |
| Balmor Trade LP | | 2011 |
| Balmoral Asset Management Limited | Financial services | 1998 |
| Balmoral Chauffeur Drive Ltd | Administrative & support | 2025 |
| Balmoral Developments Edinburgh Ltd | Construction | 2023 |
| Balmoral Drinks Group Limited | Professional & scientific | 2024 |
| Balmoral Highland Beef Supplies Ltd | Wholesale & retail | 2019 |
| Balmoral Holdings Group Limited | Financial services | 2025 |
| Balmoral Motorhomes Limited | Wholesale & retail | 2009 |
| Balmoral Online Limited | Wholesale & retail | 2026 |
| Balmoralta Tech LP | | 2025 |
| Balmore House Limited | Hospitality | 2019 |
| Balmossie Developments Limited | Administrative & support | 2010 |
| Balmossie Developments NO.2 Ltd | Real estate | 2016 |
| Balmy Holdings LP | | 2015 |
| Balnacraig Battery Storage Limited | Construction | 2022 |
| Balnagowan Asset Management Ltd | Real estate | 2023 |
| Balnakeil Properties Limited | Hospitality | 2025 |
| Balnakiel Quarry Limited | Agriculture & fishing | 2021 |
| Balnamoon Estates Company | Professional & scientific | 1934 |
| Balnamoon Farms Company | Agriculture & fishing | 1984 |
| Balquest LLP | | 2021 |
| Balron Partners | | 1999 |
| Balsa Raft LP | | 2015 |
| Balsamo Ltd | Hospitality | 2021 |
| Balt Management LP | | 2014 |
| Balta Alliance LP | | 2016 |
| Baltarica LP | | 2016 |
| Baltatrucks LP | | 2011 |
| Baltconsult LP | | 2011 |
| Balter Trade LP | | 2013 |
| Baltersan Heritage Ltd | Arts & recreation | 2026 |
| Baltex Group LP | | 2017 |
| Balthazar Consulting Limited | Professional & scientific | 2024 |
| Balthazar GD Ltd | Other services | 2021 |
| Baltic Associates Investments LP | | 2015 |
| Baltic Bridge Financial Ltd | Financial services | 2025 |
| Baltic Business Consulting LP | | 2013 |
| Baltic Caravelle Ltd | Wholesale & retail | 2024 |
| Baltic Commerce LP | | 2011 |
| Baltic Commercial Real Estate Ltd | Real estate | 2020 |
| Baltic Investments LP | | 2015 |
| Baltic Legal Associates LP | | 2014 |
| Baltic Logistics Ltd | Professional & scientific | 2010 |