| RS Subsea Solutions Ltd | Professional & scientific | 2025 |
| RSC Media Ltd | Information & communication | 2018 |
| Rscomm Limited | Information & communication | 2016 |
| RSG1993 Limited | Other services | 2026 |
| Ruby House Ltd | Construction | 2025 |
| RUM Cottages Ltd | Hospitality | 2023 |
| Russell Construction Moray Limited | Construction | 2002 |
| RWB (Gb&Ni) Ltd | Other services | 2016 |
| RY Elec Ltd | Construction | 2026 |
| Rybecca Fishing Limited | Agriculture & fishing | 2015 |
| Rygas Central Heating Specialists Limited | Professional & scientific | 2017 |
| Rzaa Ltd | Hospitality | 2024 |
| S & D Harper Limited | Other services | 1982 |
| S & D Harper Properties Limited | Administrative & support | 2007 |
| S & J Roofing Services Ltd | Construction | 2018 |
| S K Grant Limited | Construction | 2016 |
| S M Services (Scotland) Ltd | Professional & scientific | 2017 |
| S Reid Design Limited | Professional & scientific | 2021 |
| S W Kerschat Limited | Professional & scientific | 2016 |
| S Watson Joiners Limited | Construction | 2015 |
| S&M Properties (Scotland) Limited | Real estate | 2025 |
| SA Moray Ltd | Real estate | 2021 |
| SA Properties Scotland Ltd | Real estate | 2025 |
| SAB Steelwork Limited | Construction | 2017 |
| Sabar Solutions Limited | Wholesale & retail | 2022 |
| Safe Appliance Engineering Ltd | Professional & scientific | 2024 |
| Salon Red Ltd | Other services | 2017 |
| Saltaire Medic Limited | Health & social care | 2022 |
| Saltaire Security Limited | Administrative & support | 2012 |
| Saltire Business Parks Ltd | Construction | 2013 |
| Saltire Fishing Ltd | Agriculture & fishing | 2026 |
| Saltire Global Advisory Ltd | Professional & scientific | 2026 |
| Salty Dog Holidays Limited | Administrative & support | 2014 |
| Salty Dog Investments Limited | Real estate | 2006 |
| Sando Joiners Cullen Ltd | Construction | 2018 |
| Sandstone Services Ltd | Construction | 2026 |
| Sandstorm International Limited | Manufacturing | 2003 |
| Sandy Reid SLR Auto Repairs Ltd | Wholesale & retail | 2019 |
| Sandy Reid's Garage Limited | Wholesale & retail | 2002 |
| Sansum Martial Arts Ltd | Arts & recreation | 2012 |
| Sanus Moor Limited | Real estate | 1985 |
| Saturné Medical Aesthetics Limited | Health & social care | 2026 |
| Savoury Sips Ltd | Hospitality | 2025 |
| SBG Moray Ltd | Arts & recreation | 2024 |
| SBK Suilven Limited | Professional & scientific | 2019 |
| SC24 Properties Ltd | Real estate | 2024 |
| Scan YER Van Ltd | Information & communication | 2025 |
| SCL Landscapes and Fencing Limited | Administrative & support | 2008 |
| Scorguie House Ltd | Real estate | 2026 |
| Scorguie Lodge Ltd | Real estate | 2026 |
| Scot Home Buyers Ltd | Construction | 2024 |
| Scot Land and Homes Ltd | Real estate | 2024 |
| Scotcan Solutions Ltd | Real estate | 2024 |
| Scotch on the Rocks Guiding Limited | Administrative & support | 2023 |
| Scotia Preservation & Maintenance Limited | Construction | 2000 |
| Scotpeak Ltd | Construction | 2024 |
| Scott Slating Limited | Construction | 2022 |
| Scott Wealth Management Limited | Professional & scientific | 2025 |
| Sculpted Perfection Ltd | Health & social care | 2026 |
| SD Accountancy & Bookkeeping Ltd | Professional & scientific | 2025 |
| Seasgair Limited | Wholesale & retail | 2023 |
| Seivwright & Sons Property Group Ltd | Professional & scientific | 2020 |
| Sentinel Subsea (Middle East) Limited | Mining & quarrying | 2025 |
| Sentinel Subsea Ltd | Mining & quarrying | 2018 |
| Seoras Group Limited | Professional & scientific | 2023 |
| Serialtek UK Ltd | Professional & scientific | 2017 |
| Serviced Accommodation Moray Limited | Real estate | 2020 |
| Seven Stiles Trading Ltd | Arts & recreation | 2023 |
| Sgwt Limited | Arts & recreation | 2012 |
| Shakes Elgin Ltd | Hospitality | 2025 |
| Shakes N Cakes Elgin Ltd | Wholesale & retail | 2025 |
| Shardeloes Developments Limited | Construction | 1989 |
| Shearpride Services Limited | Administrative & support | 2025 |
| Shelf 08071971 Ltd. | Administrative & support | 2012 |
| Shempston Ltd | Hospitality | 2022 |
| Shepherd-Clark Technical Services Limited | Other services | 2017 |
| Shield Elgin Ltd | Administrative & support | 2025 |
| Short Ec&I Ltd | Manufacturing | 2024 |
| Siaway Ltd | Hospitality | 2023 |
| Silver Heron Limited | Hospitality | 2023 |
| Simbo Tech Ltd | Wholesale & retail | 2026 |
| Simplicity Svqs Ltd | Education | 2020 |
| Simply Bliss Beauty Limited | Other services | 2014 |
| Site FAB Services Ltd | Professional & scientific | 2020 |
| Sjspence Ltd | Construction | 2016 |
| SK Subsea Ltd | Professional & scientific | 2022 |
| Skagen Hydrographic Limited | Professional & scientific | 2013 |
| SKS Coatings Ltd | Wholesale & retail | 2019 |
| Sky Nails 80 Ltd | Other services | 2026 |
| Skye Cabs Ltd | Transport & logistics | 2022 |
| Skye High Rope Access Ltd | Construction | 2022 |
| Skye Horizons Ltd | Real estate | 2025 |
| SL Joinery Contractors Limited | Construction | 2021 |
| Smallburn Farms Limited | Agriculture & fishing | 1986 |
| Smaoin Ltd | Information & communication | 2025 |
| Smart Kart Raceway Elgin Ltd | Arts & recreation | 2020 |
| Smart Vision Creatives Media Limited | Professional & scientific | 2025 |
| Smartech Electrical Ltd | Construction | 2020 |
| Smile Associates Ltd | Health & social care | 2015 |
| SMM Fishing Ltd | Agriculture & fishing | 2018 |