| Black & White Taxis Limited | Education | 1998 |
| Black 365247 Ltd | Other services | 2018 |
| Black 567 Limited | Arts & recreation | 2020 |
| Black Ace Limited | Financial services | 2014 |
| Black Box Merkle Ltd | Information & communication | 2026 |
| Black Brew Coffee Company Ltd | Hospitality | 2026 |
| Black Buffalo LP | | 2000 |
| Black Bull Estates Limited | Construction | 2003 |
| Black Cabs Edinburgh Limited | Transport & logistics | 2002 |
| Black Cat Apparel Limited | Wholesale & retail | 2026 |
| Black Cat Deliveries Ltd | Transport & logistics | 2019 |
| Black Cherry Catering Ltd | Manufacturing | 2015 |
| Black Crystal Investments LP | | 2015 |
| Black Desert LP | | 2001 |
| Black Diamond Voyage L.P. | | 2016 |
| Black Goblin Audio Ltd | Information & communication | 2018 |
| Black INK (Scotland) Limited | Professional & scientific | 2018 |
| Black Isle Castle Craig Foundation | Administrative & support | 2007 |
| Black Isle Group Limited | Information & communication | 2024 |
| Black Isle Homes Limited | Extraterritorial | 2015 |
| Black Isle Property Company Limited | Real estate | 1976 |
| Black Knight Enterprises Ltd | Administrative & support | 2009 |
| Black Label Developments Limited | Construction | 2011 |
| Black Line Barbers Ltd | Other services | 2025 |
| Black Marker LP | | 2016 |
| Black Medicine Limited | Hospitality | 2015 |
| Black Metal Brewery INT Ltd | Hospitality | 2025 |
| Black Metal Brewery Ltd | Manufacturing | 2012 |
| Black Moon Botanica Ltd | Wholesale & retail | 2022 |
| Black Moon Events Ltd | Hospitality | 2016 |
| Black Mountain Farms LLP | | 2026 |
| Black Oak Investments LP | | 2015 |
| Black Orca Technologies Limited | Information & communication | 2021 |
| Black Palm Holdings Aggregator LP | | 2025 |
| Black Palm Scots (Genpar) LLP | | 2025 |
| Black Professionals Scotland CIC | Professional & scientific | 2019 |
| Black Professionals United Limited | Administrative & support | 2023 |
| Black Properties Ltd | Real estate | 2021 |
| Black Property Portfolio Ltd | Real estate | 2024 |
| Black Right Whale SP | | 2004 |
| Black Rocks Geological Services Limited | Administrative & support | 2006 |
| Black Rova Industries LP | | 2015 |
| Black Ruby (Glasgow) Limited | Professional & scientific | 2019 |
| Black Scottish Adventurers CIC | Administrative & support | 2023 |
| Black Sea Grain Company LP | | 2014 |
| Black Sea Holding Company LP | | 2014 |
| Black Seed Carry LP | | 2023 |
| Black Skies Blue Ltd | Professional & scientific | 2021 |
| Black Sky Bothies Ltd | Construction | 2006 |
| Black Springs Investments | Financial services | 2023 |
| Black Star PI Ltd | Real estate | 2026 |
| Black Taxis Ltd. | Professional & scientific | 1999 |
| Black Thistle Consulting Ltd. | Professional & scientific | 2014 |
| Black Thistle Lettings Limited | Real estate | 2016 |
| Black, FOX & Baxter LLP | | 2022 |
| Blackadders Trustees (Edinburgh) Limited | Professional & scientific | 2012 |
| Blackbird Consultancy Ltd | Construction | 2022 |
| Blackburn Estate LP | | 2016 |
| Blackcircles.Com Limited | Wholesale & retail | 2001 |
| Blackcraig Wind Farm (Scotland) Limited | Energy | 2014 |
| Blackcraig Windfarm Holdings Limited | Financial services | 2015 |
| Blackdale Investments L.P. | | 2011 |
| Blackedge Software Ltd | Information & communication | 2024 |
| Blacket Holdings Limited | Hospitality | 2023 |
| Blackfish Scotland Limited | Professional & scientific | 2023 |
| Blackford Analysis Limited | Information & communication | 2010 |
| Blackford Building Company Limited | Extraterritorial | 1982 |
| Blackford Consultancy Ltd | Professional & scientific | 2024 |
| Blackford Motor Engineers Limited | Wholesale & retail | 2008 |
| Blackfort Universal L.P. | | 2016 |
| Blackfriars Property Developments Limited | Real estate | 2004 |
| Blackfriarsbar Ltd | Hospitality | 2016 |
| Blackgold Excel Ltd | Administrative & support | 2020 |
| Blackgold International Ltd | Administrative & support | 2020 |
| Blackhall Commerce LP | | 2013 |
| Blackhall Community Trust | Other services | 2016 |
| Blackhall Consultancy Limited | Administrative & support | 2025 |
| Blackhall Garden Services Limited | Administrative & support | 2017 |
| Blackhall Handyman Ltd | Construction | 2023 |
| Blackhall Moving and Storage Limited | Transport & logistics | 2018 |
| Blackhall Nursery | Education | 2004 |
| Blackhall VS Limited | Professional & scientific | 2011 |
| Blackhills Clinic Limited | Health & social care | 2006 |
| Blackie House Library and Museum | Other services | 2022 |
| Blacklane Trading L.P. | | 2015 |
| Blackline Electrical Ltd | Professional & scientific | 2026 |
| Blackmillar Holdings Limited | Other services | 2024 |
| Blackmillar Limited | Other services | 2024 |
| Blackmore Resources L.P. | | 2012 |
| Blackmotor Ltd | Professional & scientific | 2022 |
| Blackoak Charcoal Limited | Wholesale & retail | 2026 |
| Blackpark Energy Storage Limited | Energy | 2018 |
| Blackpool Breaks Ltd. | Professional & scientific | 2005 |
| Blackpool Promotions (USA) Limited | Administrative & support | 2018 |
| Blackpool Promotions and Leisure Travel Limited | Professional & scientific | 1996 |
| Blackpool Promotions Limited | Administrative & support | 1995 |
| Blackport Investments | Real estate | 2023 |
| Blackridge Pharma Ltd | Wholesale & retail | 2020 |
| Blackrock Construction Edinburgh Ltd | Construction | 2004 |
| Blackrock Corporation L.P. | | 2013 |