| Blueshift International Materials (UK) Limited | Manufacturing | 2015 |
| Blueshift Media Ltd | Information & communication | 2024 |
| Bluesky Independent Wealth Managers Ltd | Financial services | 2016 |
| Bluesky Services Management LLP | | 2011 |
| Blueskynumber Ltd | Real estate | 2022 |
| Bluestain Capital LP | | 2013 |
| Bluestar Promotions L.P. | | 2011 |
| Bluestar Systems L.P. | | 2010 |
| Bluethistle Commercial Cleaning Services Ltd | Administrative & support | 2025 |
| Bluetooth PVT Limited | Financial services | 2020 |
| Bluma Group LP | | 2012 |
| Bluman Ltd | Professional & scientific | 2022 |
| Blumarin Consult LP | | 2017 |
| Blumarine VSO LP | | 2016 |
| Blunham Partners LP | | 2015 |
| Blunted Barbers Limited | Other services | 2018 |
| Bluro Associates L.P. | | 2015 |
| Bluro Universal Business L.P. | | 2015 |
| Blushes and Bows Ltd | Other services | 2021 |
| Blutos & Olives Ltd | Real estate | 2021 |
| Bluyford Inter LP | | 2012 |
| Blwhq Ltd | Administrative & support | 2025 |
| Blyth & Blyth Consulting Engineers Limited | Professional & scientific | 2002 |
| Blythswood Investments (Scotland) Limited | Real estate | 1993 |
| Blythswood Square Hotel Glasgow Limited | Hospitality | 2005 |
| BM Advanced Aesthetics & Skin Ltd | Health & social care | 2026 |
| BM Building&Construction Ltd | Construction | 2019 |
| BM Business & Mindset LP | | 2025 |
| BM Globalx Limited | Wholesale & retail | 2021 |
| BM Petroleum LP | | 2017 |
| BM Temperature Control Limited | Manufacturing | 2013 |
| BM3 Executive Limited | Transport & logistics | 2016 |
| BMARKETCOUK24 Ltd | Wholesale & retail | 2023 |
| BMB Wallmaster Ltd | Construction | 2019 |
| BMC Investment Management Ltd | Extraterritorial | 2012 |
| Bmcg Distribution Ltd | Wholesale & retail | 2025 |
| BMD Property Ltd | Other services | 2020 |
| BMG Amos Decorators Ltd | Construction | 2022 |
| BMG Networks Limited | Information & communication | 2015 |
| BMH Consultancy Ltd | Professional & scientific | 2015 |
| Bmjd Property Ltd | Real estate | 2017 |
| Bmkits Ltd | Wholesale & retail | 2021 |
| BML GP LP | | 2014 |
| BML Nordic L.P. | | 2006 |
| BML Participation Holdings L.P. | | 2006 |
| BMR Holdco Limited | Financial services | 2020 |
| BMS Surgical Limited | Health & social care | 2024 |
| BMT Customs Ltd | Wholesale & retail | 2025 |
| BMX School Scotland Ltd | Education | 2025 |
| BMZ Dynamix Limited | Wholesale & retail | 2015 |
| BN Investments Limited | Real estate | 2001 |
| BN Joinery Ltd | Administrative & support | 2017 |
| BNB Property Management Ltd | Households | 2017 |
| BNB Property Services Limited | Administrative & support | 2016 |
| BNG Wear Limited | Wholesale & retail | 2020 |
| Bnif Team Commit (Special Partner) LP | | 2026 |
| BNL Properties Ltd | Real estate | 2017 |
| BNP Finnest Holdings Ltd | Financial services | 2023 |
| BNR Actis Carry LP | | 2024 |
| BNR Catering & Events Limited | Hospitality | 2022 |
| Bnrg 2 Initial Carry GP LLP | | 2026 |
| Bnrg 2 Sponsor LP | | 2026 |
| Bnrg Carry 2 L.P. | | 2026 |
| Bnri PIA Scot GP Limited | Administrative & support | 2005 |
| Bnri Scot 2011 Limited Partnership | | 2011 |
| Bnri Scot Executives & EBT 2011 Limited Partnership | | 2011 |
| Bnri Scot US LP | | 2012 |
| Bnri Scotland 2010 Limited Partnership | | 2010 |
| Bnri Scotland Executives & EBT 2010 Limited Partnership | | 2010 |
| Bnri Scots Executives 2012 Limited Partnership | | 2012 |
| Bnri Scots Executives 2013 Limited Partnership | | 2013 |
| Bnri Scots Executives 2014 Limited Partnership | | 2014 |
| Bnri Scots GP, LLP | | 2012 |
| BO Films Limited | Information & communication | 1995 |
| BO International LP | | 2016 |
| BOA Investments Limited | Administrative & support | 2000 |
| Boardman North Ltd | Real estate | 2024 |
| Boardwalk Beach Properties Limited | Hospitality | 2015 |
| Boathouse Edinburgh Limited | Hospitality | 2019 |
| Boatswain Founder GP, LLP | | 2022 |
| Boatswain Founder LP | | 2022 |
| BOB Dont Skate Limited | Wholesale & retail | 2019 |
| BOB Millar Consulting Limited | Construction | 2019 |
| BOB the Bean Ltd | Wholesale & retail | 2025 |
| Bobby Niven Limited | Manufacturing | 2024 |
| Bobby Shawarma Ltd | Hospitality | 2026 |
| Bobby's Bunkhouse Ltd. | Hospitality | 2015 |
| Bobbysbarcrawl Ltd | Administrative & support | 2025 |
| Bobobot International Ltd | Other services | 2017 |
| BOC Music & Production Ltd | Information & communication | 2025 |
| Bocreate Ltd | Information & communication | 2018 |
| BOD Assets LP | | 2013 |
| Boda Business Venture Ltd | Real estate | 2021 |
| Boda Property Ltd | Real estate | 2025 |
| Bode Architecture Ltd | Professional & scientific | 2020 |
| Bodega Wines Ltd | Wholesale & retail | 2026 |
| Boderia Ltd | Professional & scientific | 2010 |
| Bodrum Scot Takeaway Ltd | Hospitality | 2024 |
| Body and Core Pilates Ltd | Other services | 2016 |
| Body Spirituality Ltd | Arts & recreation | 2020 |