| Belli International Real Estate Ltd | Real estate | 2025 |
| Belli Trade LP | | 2018 |
| Bellingham Motor Company Edinburgh Limited | Manufacturing | 2019 |
| Bellis Realty Ltd | Real estate | 2025 |
| Bellissimo Paesaggio Bespoke Studio Limited | Professional & scientific | 2019 |
| Bellissimo Vino Edinburgh Ltd | Wholesale & retail | 2018 |
| Bellmond Capital LP | | 2014 |
| Bellmond Trade L.P. | | 2014 |
| Bellro Consulting Limited | Professional & scientific | 2021 |
| Bellrock Offshore Wind Farm Limited | Energy | 2022 |
| Bellrock Technology Limited | Information & communication | 2012 |
| Bells Diner Burgers Ltd | Hospitality | 2022 |
| Bellsound LP | | 2017 |
| Bellstane Wind Limited | Energy | 2013 |
| Bellsway Ltd | Hospitality | 2026 |
| Bellta Holding LP | | 2015 |
| Belltastic Limited | Arts & recreation | 2021 |
| Belltower (B) III LP | | 2011 |
| Belltower II LP | | 2004 |
| Belltower III L.P. | | 2007 |
| Belltree Limited | Mining & quarrying | 1995 |
| Bellu Pesc Ltd | Hospitality | 2024 |
| Bellwald Invest LP | | 2014 |
| Bellwether Marketing Limited | Professional & scientific | 2008 |
| Belmeton Systems LP | | 2013 |
| Belmire Ltd | Hospitality | 2026 |
| Belmond Construction LP | | 2016 |
| Belmond Trade LP | | 2014 |
| Belmont European LP | | 2019 |
| Belmont Lavan Ltd | Professional & scientific | 2018 |
| Belmont Partnership L.P. | | 2012 |
| Belmont Research Limited | Information & communication | 2015 |
| Belmont Road Garage Limited | Wholesale & retail | 2026 |
| Belmont United LP | | 2013 |
| Belmore House Properties Limited | Real estate | 2015 |
| Belmore Investments L.P. | | 2012 |
| Belomonte Group LP | | 2016 |
| Belonging Scotland CIC | Health & social care | 2026 |
| Below Property Group Limited | Hospitality | 2022 |
| Below the Belt Property Co Limited | Real estate | 2003 |
| Below Zero Hosting Limited | Information & communication | 2001 |
| Belrope Management Ltd | Extraterritorial | 2011 |
| Belsco 1039 Limited | Financial services | 2009 |
| Belsester Solutions LP | | 2015 |
| Belsize Healthcare (Scotland) Limited | Health & social care | 2019 |
| Belsona Investment Group LP | | 2017 |
| Belstan Properties Ltd | Real estate | 2023 |
| Beltane Fire Society | Arts & recreation | 2008 |
| Beltech Trading LP | | 2017 |
| Belted Galloway Cattle Society of U.K. and Eire Ltd. | Agriculture & fishing | 1922 |
| Belteq Limited | Information & communication | 2014 |
| Belter Brothers Ltd | Manufacturing | 2022 |
| Beltfree Limited | Wholesale & retail | 2019 |
| Belthorn Investments L.P. | | 2015 |
| Belvidere Holdings Limited | Financial services | 2025 |
| Belview Title Limited | Professional & scientific | 1998 |
| Belvig LP | | 2015 |
| Belville Impex LP | | 2013 |
| Belville Projects LP | | 2016 |
| Belvis Corp. LP | | 2016 |
| Belwood Medical Limited | Health & social care | 2023 |
| Belwood Smart LP | | 2016 |
| Belwood Structure LP | | 2014 |
| Belwyn Trade LP | | 2015 |
| Beme Consulting LP | | 2025 |
| Bemo Ltd | Information & communication | 2010 |
| Bemont Ventures LP | | 2015 |
| Bemoremammoth Ltd | Information & communication | 2018 |
| BEN Aketil Wind Energy Limited | Energy | 2003 |
| BEN Building EOT Limited | Financial services | 2024 |
| BEN Building Services Ltd | Construction | 2011 |
| BEN Dronaig Projects Limited | Professional & scientific | 2011 |
| BEN Galloway Ltd | Information & communication | 2019 |
| BEN Iravani Consultant Ltd | Professional & scientific | 2020 |
| BEN Line Agencies Limited | Professional & scientific | 1986 |
| BEN Line Shipping Limited | Professional & scientific | 1975 |
| BEN Management Services Limited | Professional & scientific | 1980 |
| BEN MOR Hydro Limited | Energy | 2011 |
| BEN Nevis Advisory Ltd | Professional & scientific | 2026 |
| BEN Nevis Landing Ltd | Professional & scientific | 2021 |
| BEN Nevis Worldwide Trading LP | | 2015 |
| BEN Property Management Limited | Real estate | 2006 |
| BEN SCA Wind Farm Limited | Energy | 2018 |
| BEN Store Limited | Wholesale & retail | 2025 |
| BEN Vrackie Ltd | Wholesale & retail | 2011 |
| Ben&Coevents Ltd | Hospitality | 2024 |
| Benachin Limited | Other services | 2019 |
| Benahavis Grange Properties Investment Limited | Real estate | 2018 |
| Benair Travel LP | | 2013 |
| Benaird Limited | Construction | 2003 |
| Benchmark Law Accountants Limited | Professional & scientific | 2009 |
| Benchmark Lettings Limited | Real estate | 2018 |
| Benchmark Media Limited | Information & communication | 1998 |
| Bencore Collins LP | | 2015 |
| Bencorrum Consultants Ltd | Financial services | 2019 |
| Benedikt Oelz LP | | 2025 |
| Benefit Worldwide LP | | 2013 |
| Benevento LP | | 2013 |
| Benext Ltd | Information & communication | 2025 |
| Bengel Group LP | | 2016 |