| Barclays Investors in Infrastructure L.P. | | 2006 |
| Bard Scotland Limited | Wholesale & retail | 2022 |
| Barder SLP | | 1998 |
| Bardney Finance LP | | 2016 |
| Bardo Trading LP | | 2016 |
| Bardolin Scotia (Aberdeen) Limited | | 1955 |
| Bare Beauty Scotland Limited | Other services | 2023 |
| Bare Branding C.I.C. | Manufacturing | 2018 |
| Barens Gold LP | | 2015 |
| Barents Gold Accents LP | | 2015 |
| Barentz Aggregator LP | | 2023 |
| Barfly Inns Limited | Professional & scientific | 2006 |
| Barfordbench Associates | | 1991 |
| Barforde Trading LP | | 2013 |
| Bargain E Stroe Limited | Wholesale & retail | 2025 |
| Bargain&Save Store Limited | Wholesale & retail | 2025 |
| Bargate Compliance and Risk Limited | Professional & scientific | 2018 |
| Bargeton Group Limited | Financial services | 2026 |
| Bargeton Limited | Real estate | 2019 |
| Bargo Production LP | | 2014 |
| Bargo Transport Ltd | Transport & logistics | 2025 |
| Barguillean Hydro Limited | Energy | 2010 |
| Bari's Food Place Limited | Hospitality | 2025 |
| Bariloche LP | | 2001 |
| Barinas Ltd | Hospitality | 2024 |
| Bark and Ride Limited | Manufacturing | 2016 |
| Bark Side of Midlothian Limited | Education | 2024 |
| Barkal Consultants Ltd | Health & social care | 2024 |
| Barkal Holdings Ltd | Financial services | 2024 |
| Barkal Investments Ltd | Real estate | 2024 |
| Barkat Catering Edinburgh Ltd | Hospitality | 2024 |
| Barker Cason Limited | Information & communication | 2020 |
| Barker Digital Ltd | Other services | 2026 |
| Barking Braes Ltd | Manufacturing | 2025 |
| Barklei Group LP | | 2016 |
| Barklin Trade LP | | 2015 |
| Barkston Projects LP | | 2014 |
| Barky Boys & Co Limited | Hospitality | 2021 |
| Barlai Ltd | Construction | 2023 |
| Barlas & Sharpe Trustees & Executors Limited | Professional & scientific | 1999 |
| Barleda Global Investments LP | | 2016 |
| Barlex Power LP | | 2014 |
| Barley Aggregator LP | | 2023 |
| Barley Carry LP | | 2023 |
| Barley Co-Invest LP | | 2023 |
| Barley Media Group Ltd | Professional & scientific | 2023 |
| Barley Scottish General Partner Limited | Administrative & support | 2023 |
| Barlow Corporation LP | | 2012 |
| Barlow Generale LP | | 2012 |
| Barnaby Merchants LP | | 2015 |
| Barnesville SP | | 2003 |
| Barney Raeburn Ltd | Information & communication | 2018 |
| Barney Solutions LP | | 2014 |
| Barney Trading LP | | 2013 |
| Barnfinds Limited | Agriculture & fishing | 1982 |
| Barnomadics Limited | Hospitality | 2002 |
| Barnsley Global LP | | 2014 |
| Barnspire Properties Limited | Real estate | 1983 |
| Barnstone Development LP | | 2017 |
| Barnton Avenue West Limited | Construction | 2002 |
| Barnton Heating Services Ltd | Construction | 2017 |
| Barnton Ltd | Financial services | 2025 |
| Barocco Hair Salon Ltd | Other services | 2021 |
| Barochan Developments Limited | Construction | 2005 |
| Baron Black Limited | Households | 2025 |
| Baron Corporation L.P. | | 2012 |
| Baron G & G Ltd | Real estate | 2021 |
| Baron Industries Ltd | Information & communication | 2025 |
| Baron Properties Limited | Real estate | 1980 |
| Baron Ventures L.P. | | 2012 |
| Baronet Consulting LP | | 2013 |
| Baronloch Limited | Agriculture & fishing | 1997 |
| Barony Properties Limited | Real estate | 2025 |
| Baroudeur Consultancy Ltd | Professional & scientific | 2023 |
| Barowski and Partners Limited | Real estate | 2024 |
| Barquito SP | | 2004 |
| Barr Global Trade LP | | 2012 |
| Barr Petroleum Services Limited | Professional & scientific | 2014 |
| Barr Property Developments Limited | Construction | 2008 |
| Barr Property Investments Limited | Construction | 2008 |
| Barr Property Management Limited | Real estate | 2008 |
| Barr Ventures Limited | Professional & scientific | 2008 |
| Barra Investment Trading (Scotland) Partnership SP | | 2022 |
| Barratt East Scotland Limited | Construction | 1982 |
| Barre Limited Partnership | | 2003 |
| Barrelhunter Ltd | Wholesale & retail | 2022 |
| Barrels and Forks Limited | Hospitality | 2025 |
| Barrie Property Surveying Ltd | Construction | 2025 |
| Barrier Improvements Limited | Construction | 2019 |
| Barrinpak Services LP | | 2012 |
| Barrmill Limited | Manufacturing | 2007 |
| Barro Trading LP | | 2012 |
| Barron Wealth Management Limited | Financial services | 2026 |
| Barry Gadgie Ltd | Hospitality | 2022 |
| Barry Productions Ltd | Information & communication | 2024 |
| Barry Young Painter and Decorator Ltd | Construction | 2024 |
| Barsa Corp LP | | 2019 |
| Barsetti LP | | 2015 |
| Barskimming Estates Limited | Construction | 1983 |
| Bartan Services LP | | 2014 |