| Bryansons Enterprises Limited | Professional & scientific | 2022 |
| Bryant Interlinks LP | | 2013 |
| Bryce Family Investments Limited | Other services | 2024 |
| Bryce Mckenzie Limited | Wholesale & retail | 2008 |
| Bryce Wilson Limited | Professional & scientific | 2010 |
| Bryel Property Investment Ltd | Construction | 2022 |
| Bryel Property Trading Ltd | Construction | 2022 |
| Bryers Property Consultants Ltd | Real estate | 2023 |
| Brygge Ltd | Mining & quarrying | 2019 |
| Brymer Legal Limited | Professional & scientific | 2009 |
| Brymer Properties Limited | Administrative & support | 2011 |
| Bryony Quate Edinburgh Ltd | Other services | 2019 |
| Bryony Quate Hairdressing Ltd | Other services | 2018 |
| Bryson Property Ltd. | Real estate | 2006 |
| Bryson Trade LP | | 2017 |
| Bryson's Catering Limited | Hospitality | 2004 |
| Bryton Travel Limited | Administrative & support | 2002 |
| Bràigh MÒR Teaghlach Uasal Oighreachdan, Seilbh & Togalaichean Aveyron Limited | Other services | 2025 |
| Bràigh MÒR Uasal Seilbh & Togalaichean Limited | Other services | 2025 |
| BS 177 Number 1 Limited | Real estate | 2018 |
| BS 2 Limited | Other services | 2024 |
| BS Consulting Limited | Information & communication | 2025 |
| BS Properties (Scotland) Limited | Real estate | 2017 |
| BS Resource LP | | 2014 |
| BS Worldwide Solutions Ltd | Wholesale & retail | 2025 |
| BSA Animal Blood Bank UK Ltd | Administrative & support | 2023 |
| BSB Barber Ltd | Other services | 2025 |
| BSB Project Management Limited | Administrative & support | 2014 |
| BSC CP LP | | 2015 |
| BSD Vehicle Hire Ltd | Administrative & support | 2024 |
| BSE Skills Limited | Administrative & support | 2017 |
| BSH Grill Limited | Hospitality | 2026 |
| BSM Roofing Ltd | Construction | 2019 |
| BSP Online LP | | 2016 |
| BSP Properties Limited | Real estate | 2000 |
| BST Digital Limited | Professional & scientific | 2013 |
| BT Murrayfield Securities Limited Partnership | | 1999 |
| BT2HG | Administrative & support | 2024 |
| BTC Angels Share Ltd | Financial services | 2022 |
| BTD Medical Limited | Health & social care | 2025 |
| BTE Organization L.P. | | 2015 |
| Btec Holdings Limited | Financial services | 2021 |
| Btechwise Ltd | Information & communication | 2025 |
| BTF Alliance LP | | 2014 |
| BTL Mortgages Scotland Ltd | Financial services | 2022 |
| BTM Cleaning Services Limited | Administrative & support | 2020 |
| BTM Finance Limited | Financial services | 2021 |
| Buan Holdings Ltd | Financial services | 2026 |
| Bubble & Cake Ltd | Hospitality | 2021 |
| Bubble Tea Edin Limited | Hospitality | 2023 |
| Bubbles Edinburgh Ltd | Other services | 2016 |
| Bubemi Creations Ltd | Wholesale & retail | 2025 |
| Bucanero SP | | 2002 |
| Bucareli SP | | 2002 |
| Buccaneer Scotland Limited | Information & communication | 2023 |
| Buccleuch and Grant Residential Property Partnership | | 2005 |
| Buccleuch Engineering (Holdings) Limited | Real estate | 1962 |
| Buccleuch Property (Newtown ST Boswells) Limited | Real estate | 2008 |
| Buccleuch Property (Sheriffhall South) Limited | Real estate | 2007 |
| Buccleuch Property Development (Scotland) Limited | Real estate | 2015 |
| Buccmoor Limited Partnership | | 2014 |
| Buchanan & Associates Financial Planning Limited | Financial services | 2009 |
| Buchanan Automations Limited | Information & communication | 2025 |
| Buchlaren Inns Limited | Hospitality | 2019 |
| Buchmiet Ltd | Wholesale & retail | 2018 |
| Buckingway Management Company Limited | Real estate | 2009 |
| Buckny Hydro Scheme Limited | Energy | 2016 |
| Bucksburn Services LP | | 2013 |
| Buckstone Joinery Ltd | Construction | 2023 |
| Bucky Services Limited | Other services | 2025 |
| BUD Architecture Limited | Professional & scientific | 2017 |
| Buddy & Baxter Group Finance LP | | 2024 |
| Buddy & Baxter IPB Holdings LP | | 2025 |
| Budge Property Accommodation Limited | Hospitality | 2023 |
| Budge Property Limited | Real estate | 2022 |
| Budget Autos Edinburgh Ltd | Wholesale & retail | 2019 |
| Budget Barrel Limited | Wholesale & retail | 2026 |
| Budgetino Ltd | Information & communication | 2024 |
| Budgi Ventures Ltd | Information & communication | 2024 |
| Budi Consultancy Limited | Wholesale & retail | 2025 |
| Budjetstay Ltd | Real estate | 2025 |
| BUE Bulkers Limited | Administrative & support | 2003 |
| BUE Caspian Limited | Administrative & support | 1992 |
| BUE Kazakhstan Limited | Administrative & support | 2000 |
| BUE Kyran Limited | Transport & logistics | 2007 |
| BUE Marine Limited | Other services | 1991 |
| Buen Camino Mobility Ltd | Transport & logistics | 2025 |
| Buena Acquire LP | | 2014 |
| Buena Vista Advisors LP | | 2012 |
| Buena Vista Entertainments Limited | Arts & recreation | 2004 |
| Buena Vista Food Limited | Hospitality | 2018 |
| Buendia Holdings Limited | Wholesale & retail | 2024 |
| Buff Concept Store Limited | Other services | 2016 |
| Buffalo & Butterfly Limited | Wholesale & retail | 2016 |
| BUG Investment LP | | 2010 |
| Bugambilia LP | | 2003 |
| Bugmex Holding LP | | 2019 |
| Buick & Co Ltd | Professional & scientific | 2010 |
| Buie Braw Limited | Information & communication | 2013 |
| Build a BOT Ltd | Professional & scientific | 2024 |