| Blue Door Architecture Ltd | Professional & scientific | 2021 |
| Blue Door Dental Limited | Health & social care | 2013 |
| Blue Door TOO Limited | Health & social care | 2016 |
| Blue Eagle Concepts Limited | Wholesale & retail | 2025 |
| Blue Earth Works Limited | Administrative & support | 1999 |
| Blue FOX People Management Ltd | Administrative & support | 2023 |
| Blue FOX Publishing Ltd | Information & communication | 2019 |
| Blue Frog Scientific Group Limited | Professional & scientific | 2019 |
| Blue Frog Scientific Limited | Professional & scientific | 2010 |
| Blue Fuji Ltd | Professional & scientific | 2020 |
| Blue Harbour Cafe Ltd | Hospitality | 2024 |
| Blue Haven Productions Limited | Arts & recreation | 2019 |
| Blue Heather LP | | 2012 |
| Blue Hydrangea Ltd | Extraterritorial | 2012 |
| Blue Jackal Ltd | Information & communication | 2017 |
| Blue Jasmin SP | | 2001 |
| Blue Key Lettings (Scot) Ltd | Real estate | 2023 |
| Blue Loros LP | | 2016 |
| Blue Marble Engineering Ltd | Professional & scientific | 2019 |
| Blue Marlin Fishing Tackle HK LP | | 2015 |
| Blue Marmalade Limited | Wholesale & retail | 2003 |
| Blue Morpho Edinburgh Ltd | Other services | 2019 |
| Blue Mountain Commerce Ltd | Administrative & support | 2010 |
| Blue Mountain Investment SP | | 2003 |
| Blue Noble Special GP I (Scotland) Limited | Financial services | 2026 |
| Blue Ocean Insight Ltd | Information & communication | 2019 |
| Blue Ocean Logistics LP | | 2015 |
| Blue PAW LLP | | 2012 |
| Blue Pearl Nails Ltd | Other services | 2025 |
| Blue Pipe Events Ltd | Construction | 2011 |
| Blue Planet Investment Management Ltd. | Financial services | 1994 |
| Blue Properties (Scotland) Limited | Real estate | 2023 |
| Blue Quarters Consulting Limited | Professional & scientific | 2021 |
| Blue Rigel Academy Limited | Education | 2025 |
| Blue Shell IT Ltd | Information & communication | 2015 |
| Blue Shine Designs LP | | 2015 |
| Blue Shine Management LP | | 2015 |
| Blue Shiro Ltd | Real estate | 2025 |
| Blue Sky Autism Project | Education | 2010 |
| Blue Sky Catering Conference and Events Ltd | Hospitality | 2024 |
| Blue Sky Fishing Ltd | Agriculture & fishing | 2017 |
| Blue Sky Photography Ltd | Other services | 2014 |
| Blue Sky Property (Edinburgh) Limited | Real estate | 2016 |
| Blue Sky Property Edinburgh (Holdings) Limited | Professional & scientific | 2016 |
| Blue Skye Properties Ltd | Real estate | 2019 |
| Blue Spinel LP | | 2001 |
| Blue Star PUB Company Limited | Real estate | 2009 |
| Blue Stone Renewable IV Limited | Energy | 2020 |
| Blue Stone Renewable V Limited | Energy | 2020 |
| Blue Stone Renewable VI Limited | Energy | 2020 |
| Blue Telecom L.P. | | 2009 |
| Blue Thread Advisory Ltd | Professional & scientific | 2025 |
| Blue Train Properties Limited | Administrative & support | 2010 |
| Blue Trident Holdings Ltd | Financial services | 2020 |
| Blue Ventures (Expeditions) Limited | Administrative & support | 2002 |
| Blue Yarn Studio Limited | Wholesale & retail | 2025 |
| Blue's Cafe Ltd | Hospitality | 2025 |
| Blue-Chip Marketing Limited | Professional & scientific | 2007 |
| Blue-Link Ltd | Information & communication | 2024 |
| Blue-Stream Health Limited | Health & social care | 2025 |
| BLUE7 Security Limited | Administrative & support | 2025 |
| Bluebell Ices Ltd | Hospitality | 2024 |
| Bluebell Lettings (Leith) Ltd | Real estate | 2024 |
| Bluebent Solutions Ltd | Information & communication | 2025 |
| Blueberry (EDN) Ltd | Hospitality | 2023 |
| Blueberry (Scot) LP | | 2019 |
| Blueberry Corporation LP | | 2016 |
| Blueberry Partnership Ltd | Administrative & support | 2011 |
| Blueberry Wear Limited | Wholesale & retail | 2011 |
| Bluecamel Adventures Ltd | Administrative & support | 2025 |
| Bluecrest LAB Ltd | Professional & scientific | 2026 |
| Bluefield 1502 LLP | | 2011 |
| Bluefloat Energy Scotland Holdco 1 Ltd | Energy | 2022 |
| Bluefloat Energy Scotland Holdco 2 Ltd | Energy | 2022 |
| Bluefloat Energy Scotland Holdco 4 Ltd | Energy | 2022 |
| Bluefloat Energy Scotland Holdco 5 Ltd | Energy | 2022 |
| Bluefloat Scotland Renewables Holdco 2, Ltd | Energy | 2021 |
| Bluefontein LP | | 2013 |
| Bluegem Beta Limited | Administrative & support | 2008 |
| Bluegem General Partner L.P. | | 2006 |
| Bluegem General Partner Limited | Administrative & support | 2006 |
| Bluegem GP LLP | | 2014 |
| Bluegem II GP LP | | 2015 |
| Bluegem II Partners GP LLP | | 2013 |
| Bluegem II Partners LP | | 2013 |
| Bluegem III Partners LP | | 2020 |
| Bluegem L.P. | | 2006 |
| Bluegem Secondary LP | | 2018 |
| Bluegold Industries LP | | 2013 |
| Bluegrass Properties Ltd | Real estate | 2019 |
| Bluehaven Cleaning Ltd | Administrative & support | 2025 |
| Bluehive Properties Ltd | Real estate | 2023 |
| Blueline Commodities LP | | 2014 |
| Bluemarsh Limited | Professional & scientific | 1999 |
| Bluemery Industries LP | | 2014 |
| Blueplant Systems LP | | 2013 |
| Blueprint Pre-Construction Services Ltd | Professional & scientific | 2025 |
| Bluerapa Ltd | Hospitality | 2013 |
| Blueridge Legal Limited | Professional & scientific | 2025 |
| Bluesec Ltd | Information & communication | 2026 |