| Berkeley Homes Special Contracts Public Limited Company | Extraterritorial | 1967 |
| Berkeley Myles Solutions Ltd. | Information & communication | 1996 |
| Berks Logistic L.P. | | 2017 |
| Berkshire Alliance LP | | 2017 |
| Berkshire Investment SP | | 2006 |
| Berlin OIL L.P. | | 2012 |
| Berling LP | | 2014 |
| Berlingo SET LP | | 2011 |
| Berliz LP | | 2014 |
| Bermil LP | | 2001 |
| Bermundo Alliance LP | | 2016 |
| Bernal Dias DEL Castillo LP | | 2013 |
| Bernard Hunter (Holdings) Limited | Extraterritorial | 2016 |
| Bernard Hunter Mobile Cranes Limited | Construction | 2016 |
| Bernard Street Properties Limited | Real estate | 2017 |
| Bernays Limited | Information & communication | 2022 |
| Bernero Industrial LP | | 2015 |
| Bernet Telecom LP | | 2014 |
| Bernet Telecommunications LP | | 2014 |
| Bernice LP | | 2013 |
| Bernisdale Homes Limited | Real estate | 1974 |
| Bernisdale Investments Limited | Real estate | 1973 |
| Berntrade Impex LP | | 2013 |
| Beroea Consultancy Ltd. | Professional & scientific | 2014 |
| Beron LP | | 2014 |
| Berrie Consultancy Limited | Professional & scientific | 2023 |
| Berry Miller Ltd | Professional & scientific | 2017 |
| Berryhill Solar Farm Limited | Energy | 2020 |
| Berryman Scottish Limited Partnership | | 2005 |
| Bert Global LP | | 2017 |
| Bert Project LP | | 2016 |
| Bert's Painting & Decorating Limited | Construction | 2019 |
| Bertan Development LP | | 2015 |
| Bertano Invest LP | | 2015 |
| Bertec Properties L.P. | | 2014 |
| Berticot LP | | 2016 |
| Berton Commerce LP | | 2016 |
| Berton Today LP | | 2016 |
| Berwick 1 Limited | Hospitality | 2025 |
| Berwick Kray & Associates | | 1992 |
| Berwicks Limited | Other services | 2003 |
| Beryl AI Ltd | Information & communication | 2026 |
| Beryl Connections Scotland Limited | Administrative & support | 2025 |
| Beryl's Businesses Limited | Wholesale & retail | 2026 |
| BES Life Limited | Wholesale & retail | 2022 |
| Besab Ltd | Hospitality | 2015 |
| Besanson LP | | 2002 |
| Bescot Commerce LP | | 2014 |
| Bespoke Clinical Care Ltd | Health & social care | 2015 |
| Bespoke Community Energy C.I.C. | Energy | 2020 |
| Bespoke Creation (Edinburgh) Ltd | Construction | 2018 |
| Bespoke Cuts Limited | Information & communication | 2010 |
| Bespoke Highland Homes Ltd | Construction | 2013 |
| Bespoke Home Solutions Limited | Real estate | 2021 |
| Bespoke Lighting & Video Ltd | Other services | 2018 |
| Bespoke Property Consultancy Ltd | Real estate | 2019 |
| Bespoke Property Developments Limited | Real estate | 1999 |
| Bespoke Retail Ltd. | Wholesale & retail | 2002 |
| Bespoke Scotch Whisky Ltd | Manufacturing | 2025 |
| Bespoke Tours Scotland Ltd | Administrative & support | 2018 |
| Bespoken Media Limited | Information & communication | 2019 |
| Bess Investment Holdings Limited | Financial services | 2026 |
| Besse Business LP | | 2013 |
| Besson Global LP | | 2019 |
| Bessy Bass Ltd | Information & communication | 2015 |
| Best 1 Cars Ltd | Transport & logistics | 2018 |
| Best Access Ltd | Other services | 2024 |
| Best Auto Investment LP | | 2016 |
| Best Ball North Limited | Information & communication | 2026 |
| Best BIB N Tucker CIC | Manufacturing | 2015 |
| Best Blueprint LP | | 2016 |
| Best Business Practice LP | | 2016 |
| Best Deal Marketing LP | | 2016 |
| Best Effort Global LP | | 2016 |
| Best Elite Investment LP | | 2016 |
| Best European Technology LP | | 2017 |
| Best Evidence Technology Ltd | Administrative & support | 2009 |
| Best Finance Industry LP | | 2017 |
| Best Future Construction Ltd. | Construction | 2017 |
| Best Future Solutions Ltd. | Real estate | 2017 |
| Best Guide Corporation LP | | 2015 |
| Best Heated Wear Ltd | Wholesale & retail | 2025 |
| Best in Scotland Limited | Wholesale & retail | 2014 |
| Best Language School Ltd | Education | 2024 |
| Best of Highland Game Limited | Hospitality | 2014 |
| Best Overseas Services L.P. | | 2012 |
| Best Result Global LP | | 2015 |
| Best Solutions & Co LP | | 2012 |
| Best Technology Assets LP | | 2014 |
| Best Toys Alliance LP | | 2015 |
| Best Trade Alliance LP | | 2015 |
| Best Twenty Ltd | Wholesale & retail | 2018 |
| Best Wine LP | | 2016 |
| Best Workforce Solutions ( UK ) Limited | Administrative & support | 2024 |
| Bestdev Limited | Information & communication | 2017 |
| Bestelle Development LP | | 2015 |
| Bestex Group LP | | 2016 |
| Bestfield Corporation L.P. | | 2015 |
| Bestford Today LP | | 2017 |
| Bestguide Business LP | | 2016 |