| SNY Landscaping Ltd | Administrative & support | 2017 |
| Soundhouse Audio Ltd | Wholesale & retail | 2025 |
| Source Atlantique (UK) Ltd. | Wholesale & retail | 2007 |
| Souters Painting Services Limited | Professional & scientific | 2015 |
| South Street Electric Tattoo Ltd | Arts & recreation | 2018 |
| Southbank Guest House Limited | Hospitality | 2011 |
| SP SUB 2024 Limited | Construction | 2024 |
| Specialised Geological Mapping Ltd | Professional & scientific | 2015 |
| Speedy Pepper Elgin Ltd | Hospitality | 2023 |
| Spey NDT Ltd | Professional & scientific | 2024 |
| Spey Project Design Ltd | Professional & scientific | 2024 |
| Speycool Ltd | Manufacturing | 2014 |
| Speymalt Whisky Distributors Limited | Manufacturing | 1962 |
| Speyprojects Ltd | Manufacturing | 2013 |
| Speyside Escape Ltd | Hospitality | 2019 |
| Speyside Eyecare Limited | Wholesale & retail | 2007 |
| Speyside Fire Solutions Ltd | Construction | 2024 |
| Speyside Investments Ltd | Real estate | 2026 |
| Speyside Joinery Limited | Construction | 2008 |
| Speyside Landscaping Ltd | Administrative & support | 2025 |
| Speyside Meats Limited | Wholesale & retail | 2021 |
| Speyside Real Estate Ltd | Construction | 2025 |
| Speyside Scaffolding Limited | Construction | 2023 |
| Spirit of Speyside Whisky Festival Limited | Administrative & support | 2006 |
| Spooner Vicars Bakery Systems | | 2013 |
| Springfield Bar (New Elgin) Limited | Hospitality | 2014 |
| Springfield Group SUB 2026 LLP | | 2026 |
| Springfield M&M Homes Limited | Construction | 2022 |
| Springfield Properties PLC | Construction | 1956 |
| Springfield Real Estate Management Limited | Real estate | 2008 |
| Springfield Timber KIT Systems Limited | Construction | 2018 |
| SPS Catering Ltd | Hospitality | 2025 |
| Spynie Farmers Limited | Agriculture & fishing | 1988 |
| Ssdo Properties Ltd | Real estate | 2024 |
| Ssrr Industries Limited | Mining & quarrying | 2025 |
| SSS & BRO Windows Ltd | Administrative & support | 2023 |
| Stagestars Health and Fitness Limited | Health & social care | 2018 |
| Stagestars Scotland Limited | Arts & recreation | 2008 |
| Stalker and Associates Ltd | Administrative & support | 2020 |
| Stellacast Limited | Construction | 2024 |
| Stellar Properties (Scotland) Limited | Real estate | 2025 |
| Stemac Services Limited | Administrative & support | 2018 |
| Stephen Ettles Joinery Limited | Construction | 2009 |
| Stephen Timber Harvesting Ltd. | Agriculture & fishing | 2017 |
| Steven Weir Joinery Ltd | Construction | 2018 |
| Stew N Drew's Ltd | Manufacturing | 2013 |
| Stewart Developments (Scotland) Limited | Manufacturing | 2023 |
| Stitch Streetwear Limited | Wholesale & retail | 2021 |
| Stitches and Boops Ltd | Wholesale & retail | 2021 |
| Stoco Ltd | Transport & logistics | 2017 |
| Story and Bloom Ltd | Professional & scientific | 2023 |
| Stotfield Limited | Construction | 2007 |
| Strachan Electrical Services Ltd | Manufacturing | 2015 |
| Stramash Social Enterprise | Education | 2009 |
| Strand Hair Room Limited | Other services | 2015 |
| Strategic Integration Limited | Information & communication | 1999 |
| Strathspey Farmers Club | Arts & recreation | 2003 |
| Straylight Entertainment Limited | Information & communication | 2015 |
| Stuart Drilling Logistics Limited | Professional & scientific | 2010 |
| Stuart Reid & SON Limited | Wholesale & retail | 2025 |
| Sumire Properties Ltd | Real estate | 2026 |
| Summer Heron Ltd | Hospitality | 2025 |
| Sunsupp Ltd | Wholesale & retail | 2016 |
| Supp'D UP Limited | Wholesale & retail | 2019 |
| Sutherland Fishing Ltd | Agriculture & fishing | 2014 |
| Sweettreatsmoray Ltd | Hospitality | 2026 |
| SWR Joinery Ltd | Construction | 2023 |
| Sylhet Sheikh Property Ltd | Real estate | 2024 |
| T & I Professional Services Limited | Administrative & support | 2012 |
| T Mone Painters & Decorators Ltd. | Construction | 2011 |
| T. a. Hamilton Ltd | Construction | 2018 |
| Tacsi Limited | Transport & logistics | 2020 |
| Tadhal Ltd | Professional & scientific | 2012 |
| Tandvard Holding Group Ltd | Health & social care | 2025 |
| TAPE4TREES (Scotland) Ltd | Agriculture & fishing | 2025 |
| Tartan ZEN Limited | Manufacturing | 2008 |
| Taylor Properties (Highlands) Limited | Hospitality | 2005 |
| Taylored Joinery Services Ltd | Real estate | 2022 |
| TCD & Norahs Ltd | Hospitality | 2024 |
| TCG Properties UK Group Ltd | Real estate | 2026 |
| TCG Technology UK Ltd | Manufacturing | 2025 |
| Terra Firma Surveys Ltd | Construction | 2007 |
| Teulada Ltd | Administrative & support | 2023 |
| Tgrads Ltd | Construction | 2024 |
| Thargs Fencing Limited | Construction | 2015 |
| THE African Cart Ltd | Wholesale & retail | 2026 |
| THE Alkaid Group Limited | Transport & logistics | 2020 |
| THE Aquarium Giveaway Ltd | Arts & recreation | 2025 |
| THE Butlery Trading Company Ltd | Wholesale & retail | 2023 |
| THE Cairn Distillery Co Ltd | Manufacturing | 2021 |
| THE Cocktail Joint Ltd | Hospitality | 2021 |
| THE Coffee Clan Ltd | Hospitality | 2025 |
| THE Copy Shop Limited | Manufacturing | 2018 |
| THE Cornerstone Hospitality Ltd | Hospitality | 2026 |
| THE Cottar Hoose Limited | Hospitality | 2024 |
| THE Counselling Vine Ltd | Health & social care | 2023 |
| THE Crofters Neuk Ltd | Hospitality | 2024 |
| THE Deli (Elgin) Ltd | Hospitality | 2017 |
| THE Ditsy Teacup Ltd | Hospitality | 2018 |
| THE Elgin Bridge Centre | Other services | 2004 |