| Build a Rocket BOY Games Ltd. | Administrative & support | 2016 |
| Build a Rocket BOY Ltd. | Administrative & support | 2016 |
| Build a Rocket BOY Technologies Ltd. | Administrative & support | 2016 |
| Build a Rocket Girl Ltd. | Administrative & support | 2018 |
| Build Group Scotland Ltd | Construction | 2024 |
| Build Scotland Ltd | Other services | 2020 |
| Build, Protect, Defend Limited | Professional & scientific | 2025 |
| Build-It Building Services Ltd | Construction | 2013 |
| Builder Yong Ltd | Construction | 2024 |
| Buildermart Limited | Construction | 2017 |
| Building Edge Ltd | Construction | 2026 |
| Building Energy Consultants Ltd | Professional & scientific | 2020 |
| Building Energy Modelling Research Group Limited | Professional & scientific | 2026 |
| Building Futures (Scotland) Ltd | Professional & scientific | 2025 |
| Building Property Project Ltd | Construction | 2018 |
| Building Stories With Data Ltd | Information & communication | 2022 |
| Building Surveying Partnership Limited | Professional & scientific | 2000 |
| Buildmaster Elite Ltd | Construction | 2013 |
| Buildpark L.P. | | 2012 |
| Buildport Industries L.P. | | 2015 |
| Buildrock Experts L.P. | | 2014 |
| Buildtrust Solutions Ltd | Construction | 2019 |
| Buildworx Ltd | Construction | 2015 |
| Buildworxx Limited | Construction | 2024 |
| Built Environment Forum Scotland | Other services | 2003 |
| Built Environment Safety Federation Limited | Extraterritorial | 2004 |
| Built Environment Smarter Transformation Innovation Enterprise Solutions Ltd | Professional & scientific | 2024 |
| Buist Group Limited | Real estate | 2024 |
| BUK23 Limited | Energy | 2023 |
| Bukaramanga LP | | 2017 |
| Buko Holdings Limited | Manufacturing | 1991 |
| BUL Traders Ltd | Wholesale & retail | 2024 |
| Bulb Logistics Ltd | Transport & logistics | 2024 |
| Bulbrotsway Ltd | Real estate | 2023 |
| Bulgarian Language Translations (BLT) Limited | Professional & scientific | 2025 |
| Bulk Property Ltd | Real estate | 2023 |
| Bulkoil Corporation LP | | 2015 |
| Bull Project Ltd | Administrative & support | 2020 |
| Bulldog FIX Limited | Wholesale & retail | 2025 |
| Bulldog Topsides Limited | Professional & scientific | 2019 |
| Bulldog-Sports Ltd | Arts & recreation | 2013 |
| Bulletin DES Etoiles LP | | 2022 |
| Bulletmap Studio Ltd. | Information & communication | 2007 |
| Bullionaire Jewellery Ltd | Wholesale & retail | 2020 |
| Bulls Consulting Limited | Information & communication | 2025 |
| Bulltick Capital Markets | | 2000 |
| Bulltick Financial | | 2002 |
| Buloke LP | | 2013 |
| Bulten Limited | Wholesale & retail | 1983 |
| Buluc Auto Mechanic Ltd | Wholesale & retail | 2020 |
| Bulwer Development LP | | 2015 |
| Bumbarda Ltd | Real estate | 2026 |
| Bumble BEE Car Spa Ltd | Other services | 2017 |
| Bumble BEE Car Wash Ltd | Administrative & support | 2021 |
| Bumblesweet Group LP | | 2016 |
| Bumbuna Cleaning Solutions Ltd | Administrative & support | 2023 |
| Bump Industries LP | | 2015 |
| Bumpers Limited | Wholesale & retail | 1982 |
| Bumsy Healthcare Services Limited | Health & social care | 2020 |
| Bundle Group Ltd | Wholesale & retail | 2023 |
| Buneci Ltd | Wholesale & retail | 2021 |
| Bunff Ltd | Real estate | 2024 |
| Bunister Solutions LP | | 2014 |
| Bunker Investments | Administrative & support | 2023 |
| Bunkertron Studios Ltd | Information & communication | 2018 |
| Bunkr Golf Ltd | Arts & recreation | 2025 |
| Bunnybun Studios Limited | Information & communication | 2023 |
| Bunor Limited | Health & social care | 2025 |
| Bunt Business LP | | 2015 |
| Bunyad Ltd | Real estate | 2022 |
| Buona Notte LP | | 2001 |
| Buona Sera LP | | 2002 |
| Buraleo Limited | Information & communication | 2021 |
| Burda Commerce LP | | 2017 |
| Burdiehouse Valeting Ltd | Administrative & support | 2026 |
| Bureau Group Limited | Wholesale & retail | 2021 |
| Burge Properties Ltd | Real estate | 2019 |
| Burger Edinburgh Limited | Hospitality | 2024 |
| Burger Heist Edinburgh Ltd | Extraterritorial | 2021 |
| Burger Kartel Ltd | Hospitality | 2025 |
| Burger Mama Ltd | Hospitality | 2020 |
| Burgers Electrical Limited | Construction | 2019 |
| Burges Salmon (Scotland) Limited | Extraterritorial | 2014 |
| Burgess Management Limited | Extraterritorial | 2009 |
| Burgh Bakes Limited | Manufacturing | 2012 |
| Burgh Development Ltd | Construction | 2015 |
| Burgh Developments (North) Limited | Construction | 2025 |
| Burgh Glazing Ltd | Construction | 2021 |
| Burgh Link Services Ltd | Transport & logistics | 2019 |
| Burgh Private Hire Limited | Extraterritorial | 2023 |
| Burgh Property Development Ltd | Construction | 2025 |
| Burgh Property Management Ltd | Real estate | 2021 |
| Burgh Property Services Ltd | Real estate | 2013 |
| Burgh Taxis Ltd. | Professional & scientific | 2005 |
| Burghill Resources Limited | Financial services | 2012 |
| Burgoyne Davis Limited | Professional & scientific | 2022 |
| Burhani Esolutions Ltd | Information & communication | 2004 |
| Burin Maritime LP | | 2013 |
| Burke Joinery Ltd | Construction | 2025 |
| Burl Digital Ltd | Information & communication | 2026 |