| Burlington Waugh Audiovisual Ltd | Administrative & support | 2013 |
| Burlington Waugh Lighting Ltd | Administrative & support | 2013 |
| Burlington Waugh Ltd | Administrative & support | 2011 |
| Burn Alliance LP | | 2012 |
| Burnaby Trading LLP | | 2011 |
| Burnacre Limited | Real estate | 2007 |
| Burnarvie Limited | Professional & scientific | 2014 |
| Burnaston Management LP | | 2014 |
| Burnbrae Property Development Limited | Real estate | 2023 |
| Burndene Investments Limited | Professional & scientific | 1929 |
| Burness Paull (Directors) Limited | Professional & scientific | 1991 |
| Burness Paull (Nominees) Limited | Professional & scientific | 1987 |
| Burness Paull (Trustees) Edinburgh Limited | Professional & scientific | 1997 |
| Burness Paull LLP | | 2004 |
| Burness Paull Pension Trustees Limited | Professional & scientific | 2002 |
| Burnett Financial Services Limited | Financial services | 2011 |
| Burnett Real Estate (Scotland) Limited | Real estate | 2025 |
| Burnfoot Investments Limited | Administrative & support | 2022 |
| Burnhead Properties Limited | Real estate | 2025 |
| Burns and Bruce Land Company Ltd | Real estate | 2021 |
| Burns and Shaw LLP | | 2009 |
| Burns HQ Limited | Professional & scientific | 2010 |
| Burns Ports & Logistics Limited | Professional & scientific | 2016 |
| Burns Street Garage Ltd | Wholesale & retail | 2026 |
| Burnside Scotland Limited | Administrative & support | 2018 |
| Burnt Caramel Limited | Information & communication | 2021 |
| Burntisland Fabrications Limited | Manufacturing | 2000 |
| Burntisland Hotels Ltd | Hospitality | 2017 |
| Burray, Arley & Associates | | 1994 |
| Burrito Development Ltd | Information & communication | 2019 |
| Burrough Family Investments Limited | Other services | 2017 |
| Burrough Trading Limited | Professional & scientific | 2018 |
| Burrows & Co. (Wools) Limited | Real estate | 1959 |
| Burrows Estate Agents Limited | Real estate | 2020 |
| Burt Greener Communications Ltd. | Professional & scientific | 2002 |
| Burt's Garden Maintenance Ltd | Administrative & support | 2020 |
| Burton Business LP | | 2015 |
| Burton Commercial Properties (GP) LLP | | 2013 |
| Burton Commercial Properties (Trustee) Limited | Extraterritorial | 2013 |
| Burton Commercial Properties LP | | 2013 |
| Burton Hall Garden Design Ltd | Administrative & support | 2022 |
| Burton Industry LP | | 2015 |
| Burton System LP | | 2013 |
| Burtonhill & Co | | 1993 |
| Busang Consulting Ltd | Professional & scientific | 2020 |
| Busby Communications (London) Limited | Information & communication | 1983 |
| Bush Tukka Limited | Hospitality | 2011 |
| Bushcrate System LP | | 2011 |
| Bushfoot LP | | 2012 |
| Bushgate Design LP | | 2014 |
| Bushido Holdings Limited | Financial services | 2025 |
| Busi-Box Limited | Administrative & support | 2020 |
| Business Accent LP | | 2015 |
| Business Activity Management LP | | 2015 |
| Business Advisers (SCO) Limited | Administrative & support | 2016 |
| Business and Tourism Solutions Ltd | Professional & scientific | 2005 |
| Business Angels Ltd | Financial services | 2023 |
| Business Atmosphere LP | | 2017 |
| Business Belair LP | | 2015 |
| Business Capital LP | | 2015 |
| Business Century LP | | 2017 |
| Business Concierge Mrukwa Ltd | Professional & scientific | 2019 |
| Business Direction Development LP | | 2015 |
| Business Equilibrium Limited | Professional & scientific | 2004 |
| Business Fever LP | | 2020 |
| Business Fives Ltd | Arts & recreation | 2016 |
| Business Forward LP | | 2016 |
| Business Gain LP | | 2014 |
| Business Galaxy LP | | 2017 |
| Business Gate Management Ltd | Administrative & support | 2017 |
| Business Gate Resources Ltd | Administrative & support | 2017 |
| Business Holding LP | | 2017 |
| Business Idea Corp LP | | 2015 |
| Business Investment Consulting LP | | 2014 |
| Business Investments Management LP | | 2015 |
| Business Level Ltd | Information & communication | 2017 |
| Business Management Corporation L.P. | | 2010 |
| Business Master LP | | 2015 |
| Business Office Stationery Supplies Ltd | Wholesale & retail | 2012 |
| Business Peak International Ltd. | Professional & scientific | 2023 |
| Business Privacy Ltd | Information & communication | 2021 |
| Business Pro LP | | 2015 |
| Business Process Technologies LP | | 2016 |
| Business Property Ltd | Real estate | 2024 |
| Business Sanctum LP | | 2015 |
| Business Service Distribution LP | | 2018 |
| Business Shipping Holding LP | | 2016 |
| Business Smart Attributes LP | | 2018 |
| Business Standart LP | | 2014 |
| Business Stream Ltd | Professional & scientific | 2007 |
| Business Superstar LP | | 2016 |
| Business Supply Corporation L.P. | | 2010 |
| Business Support Department Limited | Professional & scientific | 2009 |
| Business Technology LP | | 2017 |
| Business Time Deluxe LP | | 2016 |
| Business Universe LP | | 2017 |
| Business Vision LP | | 2017 |
| Business Zone LP | | 2017 |
| Businessequilibrium Business School LLP | | 2012 |
| Businessway Alliance LP | | 2013 |