| Nimmo Validation Services Limited | Professional & scientific | 2023 |
| Nimmolicious Properties Ltd | Real estate | 2024 |
| Nimsolo Properties Ltd | Real estate | 2024 |
| Nimwalker Properties Limited | Real estate | 2018 |
| Nine IS Lucky Ltd | Other services | 2020 |
| Ningxiang Ltd | Other services | 2026 |
| Nivingston Antiques Ltd. | Other services | 2019 |
| Nivingston Decorative Arts & Antiques Ltd. | Other services | 2016 |
| Nivingston House Ltd. | Real estate | 2002 |
| Nixon Haulage Limited | Other services | 2021 |
| Nizami 105 Ltd | Wholesale & retail | 2024 |
| NJL Civils Ltd | Extraterritorial | 2020 |
| Nkwee Ltd | Health & social care | 2025 |
| Nkwo Foods & Market Ltd | Wholesale & retail | 2026 |
| NM Turnover and Completion Services Ltd | Administrative & support | 2024 |
| Nm&Mm Property Ltd | Real estate | 2026 |
| Nntc Ltd. | Education | 2021 |
| NO Problem Production Services Ltd | Arts & recreation | 2021 |
| NO.1 Barbie Aesthetics Limited | Other services | 2026 |
| NO.3 Hair and Beauty LLP | | 2020 |
| Nomlas Masonry Services Ltd | Construction | 2011 |
| Noor Kebab Limited | Hospitality | 2024 |
| Noor Said Shah Ltd | Wholesale & retail | 2026 |
| Noorz Limited | Hospitality | 2025 |
| Nordic Tyres (UK) Limited | Wholesale & retail | 1999 |
| Norman Foster Accountancy Services Limited | Professional & scientific | 2016 |
| North 2 South Events Ltd | Professional & scientific | 2024 |
| North Joiners Ltd | Construction | 2007 |
| North Star Pizzeria Limited | Hospitality | 2017 |
| NOT That California Hospitality Ltd | Wholesale & retail | 2024 |
| Notella Bites Ltd | Hospitality | 2025 |
| NR Reclaim Ltd | Wholesale & retail | 2025 |
| NRG Dance Limited | Education | 2015 |
| NRG Performers Limited | Other services | 2014 |
| NRG Scotland Ltd. | Construction | 2017 |
| NSJ Books and Work Limited | Health & social care | 2022 |
| NSR Ahmed Ltd | Wholesale & retail | 2026 |
| NT Warehouse Ltd | Wholesale & retail | 2022 |
| Nurtura Healthcare Ltd | Public administration | 2025 |
| Nuwade Ltd | Hospitality | 2026 |
| NVC Tech Ltd | Wholesale & retail | 2023 |
| Nyasha Mangaba CIC | Health & social care | 2025 |
| O5 Enterprises Ltd. | Wholesale & retail | 2017 |
| Oak and Honey Ltd | Hospitality | 2026 |
| Ochil Rooms Ltd | Hospitality | 2020 |
| Ochilfield Group Ltd | Real estate | 2024 |
| Ochilfield Property Ltd | Real estate | 2022 |
| Ochilview Developments LMC Ltd | Real estate | 2018 |
| OCP Consultants Ltd. | Other services | 2019 |
| Octane Express Ltd | Wholesale & retail | 2024 |
| October Beauty Ltd | Other services | 2025 |
| October Hair Stylists Ltd | Other services | 2025 |
| Oddi Haus Limited | Wholesale & retail | 2025 |
| Olaa's Ventures Limited | Wholesale & retail | 2022 |
| Ollie Recovery Limited | Transport & logistics | 2017 |
| Omar Retail Limited | Wholesale & retail | 2019 |
| One Life NO Rehearsal Limited | Hospitality | 2024 |
| Online Bookkeeping Solutions Ltd | Professional & scientific | 2018 |
| Only One Properties Limited | Real estate | 2009 |
| Open EAR Limited | Professional & scientific | 2006 |
| Opencourt Ltd | Information & communication | 2026 |
| Opendoors Locksmiths Limited | Other services | 2012 |
| Optimal Communications Ltd | Information & communication | 2013 |
| Optimise Healthcare Ltd | Other services | 2022 |
| Optiq Automation Ltd. | Construction | 2025 |
| Orcadia Restaurant Limited | Hospitality | 2005 |
| Organic Medley Ltd | Wholesale & retail | 2023 |
| Orhan Muzaffar Limited | Wholesale & retail | 2022 |
| Origin Homes (Scotland) Ltd | Other services | 2020 |
| ORM Security Ltd | Administrative & support | 2018 |
| Orrin Wynter Ltd | Information & communication | 2015 |
| OSS One Stop Food Ltd | Hospitality | 2020 |
| OTT Optical Ltd | Health & social care | 2022 |
| Outdoor Envy Ltd | Construction | 2020 |
| Outreach Offshore Holdings Limited | Professional & scientific | 2017 |
| Outreach Offshore Limited | Manufacturing | 2017 |
| Outreach Plus Ltd | Health & social care | 2024 |
| Outside Space (Scotland) Ltd | Administrative & support | 2020 |
| Outsource Happy Limited | Information & communication | 2019 |
| Outtek Ltd | Arts & recreation | 2025 |
| Outtek Records Ltd | Information & communication | 2025 |
| Overton Cabins Ltd | Hospitality | 2019 |
| Owens Roofing & Leadwork Ltd | Construction | 2023 |
| Oxgang Grangemouth Limited | Hospitality | 2018 |
| P & a Investment Partners Ltd | Real estate | 2025 |
| P & V Consulting Ltd | Energy | 2013 |
| P J Johnston & Sons Ltd | Agriculture & fishing | 2022 |
| P Wright Properties Ltd | Real estate | 2024 |
| P&C Home Details Ltd | Construction | 2024 |
| P&J Renewable Solutions Ltd | Construction | 2024 |
| Padda Rentals Ltd | Real estate | 2026 |
| Paddlefast Limited | Professional & scientific | 2017 |
| Padel Punk Limited | Arts & recreation | 2022 |
| PAK Health Care Solutions Ltd | Health & social care | 2022 |
| Pakind Trades Limited | Wholesale & retail | 2025 |
| Palimpsest Book Production Company Limited | Manufacturing | 1994 |
| Par-Tee Catering Ltd | Hospitality | 2019 |
| Paradigm Futures Ltd. | Other services | 2019 |
| Parkholme Ltd | Real estate | 2025 |
| Paro Property Group Limited | Real estate | 2020 |