| Bourgest Alliance LP | | 2016 |
| Boutique Bothies Limited | Hospitality | 2025 |
| Boutique Innovation Ltd | Professional & scientific | 2018 |
| Boutique Innovation Properties Ltd | Real estate | 2022 |
| Boutte Alliance LP | | 2014 |
| Bovis Homes Scotland Limited | Professional & scientific | 1969 |
| Bovman & Lloyd Enterprises Ltd | Information & communication | 2022 |
| BOW Film Ltd | Information & communication | 2023 |
| Bowdell Investments L.P. | | 2009 |
| Bowen Korean Travel Limited | Administrative & support | 2014 |
| Bower Investments LLP | | 2011 |
| Bowhead Limited | Hospitality | 2025 |
| Bowl Concept Ltd | Manufacturing | 2026 |
| Bowl Works Ltd | Hospitality | 2026 |
| Bowland Estate Limited | Construction | 1984 |
| Bowland Investment Limited | Other services | 1995 |
| Bowleven Limited | Mining & quarrying | 2001 |
| Bowleven Resources Limited | Professional & scientific | 1997 |
| Bowmark Capital Partners (Scotland) L.P. | | 2003 |
| Bowmark Capital Partners IV (Scotland) L.P. | | 2007 |
| Bowmark Capital Partners IV (Scotland) Limited | Administrative & support | 2007 |
| Bowmark Capital Partners V (Scotland) L.P. | | 2013 |
| Bowmark Capital Partners V (Scotland) LLP | | 2013 |
| Bowmark Capital Partners VI (Scotland) L.P. | | 2018 |
| Bowmark Capital Partners VI (Scotland) LLP | | 2018 |
| Bowmark Capital Partners VII (Scotland) LLP | | 2023 |
| Bowmark Capital Partners VII (Scotland), L.P. | | 2023 |
| Bowmark Growth Partners (Scotland) LLP | | 2020 |
| Bowmark Growth Partners (Scotland), L.P. | | 2020 |
| Bowmark Investment Partnership VII, L.P. | | 2023 |
| Bowmen Limited | Real estate | 2008 |
| Bowron Overseas LP | | 2015 |
| Box Media Holdings Limited | Information & communication | 2018 |
| Boxed Fresh Limited | Wholesale & retail | 2024 |
| Boxer Investment L.P. | | 2020 |
| Boxford Services LP | | 2012 |
| Boxlabs.Ai Ltd | Information & communication | 2019 |
| Boxmaster Limited | Information & communication | 2016 |
| Boxroom Investments Limited | Real estate | 2018 |
| Boxterton Transatlantic LP | | 2015 |
| Boyd (Trustees) Limited | Other services | 2009 |
| Boyd Farming Limited | Agriculture & fishing | 2005 |
| Boyd Legal Limited | Professional & scientific | 2013 |
| Boyd Trade LP | | 2014 |
| Boyle Energy Limited | Construction | 2017 |
| Boyle Property Limited | Real estate | 2019 |
| Boyle's Developments Scotland Limited | Construction | 2025 |
| Boyndie Wind Energy Limited | Energy | 2003 |
| Boyne Investment Trading (Scotland) Partnership SP | | 2022 |
| Boyter Developments Limited | Construction | 2019 |
| Boyter Electrical Services Ltd | Construction | 2021 |
| Boyter Property Limited | Construction | 2014 |
| BP Film Ltd | Information & communication | 2020 |
| BP Whisky & Cask Boutique Ltd | Wholesale & retail | 2023 |
| BP1 LP | | 2016 |
| BP20 Ltd | Hospitality | 2025 |
| BPA Import Limited | Wholesale & retail | 2016 |
| Bpaf Consortium LLP | | 2016 |
| BPC Libraria Ltd | Wholesale & retail | 2026 |
| BPE III MD Plan Scottish Limited Partnership | | 2008 |
| Bpep (SC) LP | | 2020 |
| BPI Capital Ltd | Real estate | 2026 |
| BPS (PM) Limited | Professional & scientific | 2006 |
| Bpth SLP | | 1997 |
| BQ Property Investments Ltd | Real estate | 2026 |
| BR (2011) LP | | 2012 |
| BR Bathrooms Ltd | Construction | 2024 |
| BR Building Ltd | Construction | 2018 |
| BR Mbnk Ltd | Hospitality | 2023 |
| BR Mside Ltd | Hospitality | 2023 |
| BR Muss Ltd | Hospitality | 2026 |
| BR16 Ltd | Hospitality | 2019 |
| BR1618 Ltd | Hospitality | 2019 |
| Brabens Advisor LP | | 2014 |
| Brabeum Investments Limited | Financial services | 2021 |
| Bracey's Accountants (Edinburgh) Limited | Professional & scientific | 2018 |
| Braciana Business LP | | 2015 |
| Bracken Grove Ltd | Professional & scientific | 2024 |
| Bracken Projects Ltd | Construction | 2025 |
| Bracken Solutions Ltd | Professional & scientific | 2018 |
| Brackley & Partners | | 1994 |
| Bradbury Import/Export L.P. | | 2011 |
| Bradbury Marketing L.P. | | 2008 |
| Bradcom Sales L.P. | | 2014 |
| Bradfield Investments L.P. | | 2008 |
| Bradfield Services L.P. | | 2011 |
| Bradford Jacobs Technologies Ltd | Administrative & support | 2010 |
| Bradglen Consulting L.P. | | 2010 |
| Bradlake L.P. | | 2012 |
| Bradley & Bullock | | 1994 |
| Bradley & Sons Golf Ltd | Wholesale & retail | 2025 |
| Bradley Architecture Limited | Professional & scientific | 2011 |
| Bradley Business LP | | 2015 |
| Bradley OG Limited | Professional & scientific | 2019 |
| Bradley Smart LP | | 2016 |
| Bradley Trade LP | | 2012 |
| Bradrose System LP | | 2012 |
| Bradstock SLP | | 1998 |
| Bradvale Management LP | | 2012 |
| Bradwell Products L.P. | | 2011 |