| Broom Enterprises Ltd. | Other services | 2012 |
| Broombery Property Ltd | Real estate | 2020 |
| Broomco (4204) Ltd | Professional & scientific | 2009 |
| Broomfield Properties Limited | Real estate | 2016 |
| Broomhall Property Services Limited | Real estate | 2026 |
| Broompark Holdings Limited | Administrative & support | 2003 |
| Broonie Limited | Information & communication | 2025 |
| Brora Millenium Limited | Households | 2024 |
| Brora SLP | | 1996 |
| Brosmart Ltd | Extraterritorial | 2025 |
| Brotchie Engineering Ltd | Professional & scientific | 2014 |
| Brother & Sisters Group LP | | 2018 |
| Brother 2 Brother Ltd | Hospitality | 2023 |
| Brother Takeaway Ltd | Hospitality | 2024 |
| Brotherhood Holding Corp LP | | 2026 |
| Brothers Trade LP | | 2019 |
| Brotstown Developments Limited | Real estate | 1973 |
| Brotstown Perth Limited | Real estate | 2006 |
| Broughton Admin Services Ltd | Administrative & support | 2026 |
| Broughton NO 1 Ltd | Real estate | 2022 |
| Broughton Properties Limited | Construction | 1991 |
| Broughton Removals Limited | Transport & logistics | 1997 |
| Broughton Spices Ltd | Hospitality | 2015 |
| Broughton Street Drinks Ltd | Wholesale & retail | 2019 |
| Broughton Street Holdings Ltd | Hospitality | 2023 |
| Brouhaha Interiors Ltd | Wholesale & retail | 2026 |
| Brover Service LP | | 2015 |
| Broward & Co | | 1993 |
| Browmant Project LP | | 2011 |
| Brown & Co Plumbing & Heating Ltd. | Construction | 2007 |
| Brown Bear Authoring Ltd | Information & communication | 2019 |
| Brown Carlton Counsel Limited | Professional & scientific | 2023 |
| Brown Design & Build Ltd | Construction | 2002 |
| Brown EYE Radiology Limited | Health & social care | 2017 |
| Brown Paper Tickets Limited | Administrative & support | 2008 |
| Brown Scott Limited | Wholesale & retail | 2015 |
| Brown-Forman Scotland Limited | Administrative & support | 2016 |
| Brownace Trading LP | | 2012 |
| Browncliffe Limited | Professional & scientific | 1993 |
| Brownell Trade LP | | 2013 |
| Brownfield Regeneration Limited | Professional & scientific | 2006 |
| Brownfox SLP | | 2001 |
| Brownlee Donald Associates Ltd | Information & communication | 2014 |
| Browns Body Services Limited | Extraterritorial | 2010 |
| Browns Taxis Limited | Administrative & support | 2022 |
| Broxburn Storage Limited | Real estate | 2026 |
| Bruachaig Hydro Limited | Energy | 2014 |
| Bruadar MOR Ltd | Construction | 2018 |
| Bruar Coban Limited | Real estate | 2023 |
| Bruar Limited | Real estate | 2017 |
| Bruce & Company Limited | Real estate | 1998 |
| Bruce Anderson Consulting Limited | Professional & scientific | 2015 |
| Bruce Consulting Services Limited | Professional & scientific | 2025 |
| Bruce Hunter Consulting Ltd | Information & communication | 2026 |
| Bruce Percy Photography Limited | Administrative & support | 2012 |
| Brucefield SLP | | 1998 |
| Brucefield Storage Limited | Transport & logistics | 2024 |
| Brucehaven Ltd | Professional & scientific | 2023 |
| Brucerae Ltd | Real estate | 2018 |
| Bruen Homes Limited | Construction | 2020 |
| Brufix Contracts Installations Ltd | Construction | 2019 |
| Bruha Natural Offerings Limited | Other services | 2024 |
| Brukarz Management Ltd | Extraterritorial | 2010 |
| Brunada Group LP | | 2019 |
| Brunch & Tapas Ltd | Hospitality | 2025 |
| Brunch (Edin) Ltd | Hospitality | 2023 |
| Brundlemac Limited | Information & communication | 2017 |
| Brunello Investment SP | | 2006 |
| Brunon Rogowski Ltd | Construction | 2021 |
| Brunset Development LP | | 2012 |
| Brunstane Productions Ltd | Arts & recreation | 2015 |
| Brunstane Properties Limited | Real estate | 2024 |
| Brunswick Enterprises & Co | | 1993 |
| Brunswick IT Limited | Financial services | 2018 |
| Brunswick Road Apartments Ltd | Hospitality | 2020 |
| Brunt Hill Holdings Limited | Financial services | 2022 |
| Brunt Hill Limited | Energy | 2022 |
| Brunton Capital LP | | 2015 |
| Brunton Consultants Limited | Information & communication | 2010 |
| Bruntsfield Bespoke Ltd | Construction | 2020 |
| Bruntsfield Construction Ltd. | Construction | 2011 |
| Bruntsfield Designs Ltd | Wholesale & retail | 2020 |
| Bruntsfield Foods Limited | Hospitality | 2019 |
| Bruntsfield GAS Services Ltd | Construction | 2020 |
| Bruntsfield LIC Limited | Hospitality | 2020 |
| Bruntsfield Management Ltd | Hospitality | 2020 |
| Bruntsfield Properties Ltd | Real estate | 2026 |
| Bruntsfield Residential Ltd | Real estate | 2025 |
| Bruntsfield Sports Ltd. | Wholesale & retail | 2015 |
| Bruntsfield ST. Oswald's Limited | Health & social care | 2020 |
| Bruntsfield Ventures Ltd | Information & communication | 2026 |
| Bruntsfieldflat LLP | | 2025 |
| Brus Corporate LP | | 2017 |
| Brusco and BEE Ltd | Hospitality | 2021 |
| Brush Imaging Limited | Health & social care | 2011 |
| Brush Power Solutions Ltd | Professional & scientific | 2007 |
| Bruton Sales LP | | 2013 |
| Brux Estate Services Limited | Administrative & support | 2006 |
| Bry-Ter Electrical Ltd. | Construction | 2012 |
| Bryan Mulry Sales Coaching Ltd | Professional & scientific | 2025 |