| Bg-Mf Craighouse LP | | 2016 |
| BGD 50 Properties Limited | Real estate | 2026 |
| BGD Construction Components LP | | 2017 |
| BGD Management Limited | Real estate | 2022 |
| BGF GF 1 (CIV) LP | | 2026 |
| BGF GF 1 (Member 2) Limited | Financial services | 2026 |
| BGF Investments 2 LP | | 2026 |
| BGP General Partner I LLP | | 2025 |
| BGP Imaging Ltd | Health & social care | 2021 |
| BGP Montrose Limited | Construction | 2013 |
| BGV II FP LP | | 2023 |
| BGV II GP LLP | | 2023 |
| BH Knox Edinburgh Holdings Ltd | Professional & scientific | 2025 |
| BH Spice Ltd | Hospitality | 2019 |
| Bhai Eats Ltd | Wholesale & retail | 2023 |
| Bhai International Brands Limited | Wholesale & retail | 2017 |
| Bhai International Group Ltd | Wholesale & retail | 2019 |
| Bhai Luxury Apartments Ltd | Hospitality | 2023 |
| Bhai Travel Limited | Administrative & support | 2024 |
| BHAI123 Limited | Hospitality | 2020 |
| BHAI123 Two Limited | Hospitality | 2024 |
| Bhandari's Taxi Ltd | Transport & logistics | 2024 |
| Bharsa Ltd | Construction | 2025 |
| Bhashini IT Limited | Information & communication | 2016 |
| Bhashini Properties Limited | Real estate | 2020 |
| Bhaskari Limited | Information & communication | 2022 |
| Bhavchip Ltd | Information & communication | 2025 |
| Bhawna Sarin Limited | Information & communication | 2010 |
| BHH UK PVT Limited | Hospitality | 2018 |
| BHO & Co Property Ltd | Real estate | 2025 |
| BHP Real Estates Ltd | Real estate | 2023 |
| BHP Scotland Limited | Wholesale & retail | 1997 |
| BHR Homes Limited | Construction | 2017 |
| Bhrikuti Software Services Ltd | Information & communication | 2012 |
| Bhukya Construction Limited | Construction | 2026 |
| Bhushan Infotech Limited | Information & communication | 2010 |
| BHX LP | | 2013 |
| BI Consulting Ltd | Professional & scientific | 2025 |
| BI360 Limited | Information & communication | 2020 |
| BIA LE Beatha Limited | Hospitality | 2023 |
| BIA Murray Ltd | Households | 2019 |
| Biabwe Limited | Wholesale & retail | 2025 |
| Biae Investments LP | | 2017 |
| Bianchini Associates Ltd | Professional & scientific | 2015 |
| Bianco DOC Ltd | Hospitality | 2026 |
| Biarritz Capital LP | | 2013 |
| Biarritz Investments SP | | 2002 |
| Biasin Alimentari Ltd | Manufacturing | 2013 |
| Biazon Ltd | Wholesale & retail | 2025 |
| Biblio Globus LP | | 2015 |
| Biblio Globus Tours Service LP | | 2016 |
| Bibulous Delights Limited | Real estate | 1994 |
| Bicknell Consulting & Co. | | 2002 |
| Bickr Digital Ltd | Professional & scientific | 2026 |
| BID Art Ltd | Wholesale & retail | 2022 |
| BID BIN LP | | 2016 |
| Bidco (1874) Limited | Professional & scientific | 2014 |
| Bide Collective Ltd | Hospitality | 2022 |
| Bidevord Import LP | | 2012 |
| Biehl Limited | Wholesale & retail | 2017 |
| Bier Edinburgh Ltd | Hospitality | 2019 |
| Big Advert Limited | Professional & scientific | 2000 |
| Big Alliance LP | | 2013 |
| Big Angel SP | | 2002 |
| Big APE Ltd | Hospitality | 2025 |
| Big Baby Films Ltd | Information & communication | 2024 |
| Big Blue PR, Sponsorship & Events Limited | Professional & scientific | 1999 |
| Big Blue Scribble Limited | Information & communication | 2025 |
| Big Brand Love Ltd | Professional & scientific | 2024 |
| Big Church Productions Limited | Extraterritorial | 2023 |
| Big Dog Bakes Ltd | Hospitality | 2024 |
| Big Energy Resources and Coal Corp LP | | 2015 |
| Big FSH Ltd | Information & communication | 2025 |
| Big Hearts Community Trust | Administrative & support | 2006 |
| Big House Events Ltd | Arts & recreation | 2007 |
| Big Island Family Investment Company Limited | Administrative & support | 2015 |
| Big Jim's Kitchen Ltd | Manufacturing | 2021 |
| Big Nature Impact (Special Partner) LP | | 2023 |
| Big Nature Impact Fund LP | | 2023 |
| Big Phil Media Ltd | Wholesale & retail | 2021 |
| Big Squeeze Juice Company Limited | Transport & logistics | 1992 |
| Big Teeth Media Limited | Other services | 2018 |
| Big Trail Adventures Ltd | Administrative & support | 2025 |
| Big Wave Studios AI Ltd | Information & communication | 2024 |
| Big. TP L.P. | | 2013 |
| Bigbang Hair Ltd | Financial services | 2014 |
| Bigbang Hopetoun Limited | Other services | 2018 |
| Biggar Economics Limited | Professional & scientific | 2003 |
| Biggar Economics Trustees Limited | Other services | 2025 |
| Biggar Projects Ltd | Professional & scientific | 2024 |
| Biggs Management Ltd | Extraterritorial | 2012 |
| Bighearted Scotland | Arts & recreation | 2010 |
| Biglightfilms Ltd | Information & communication | 2024 |
| Bigml Alba Labs Limited | Information & communication | 2019 |
| Bigredcoo Limited | Real estate | 2020 |
| BIH UK PVT Limited | Hospitality | 2018 |
| BII Scots GP Limited | Professional & scientific | 2010 |
| BII Scots LP | | 2010 |
| Biif Management L.P. | | 2008 |
| Bike and Spanner Limited | Wholesale & retail | 2019 |