| SOS Tail-Lifts & Shutters Ltd. | Administrative & support | 2007 |
| Soulspark to WIN 46 Ltd | Wholesale & retail | 2025 |
| South Ayrshire Environmental Services Limited | Water & waste | 2022 |
| South Lanarkshire Metal Recycling Ltd | Wholesale & retail | 2023 |
| South Stand Development Company Limited | Real estate | 2007 |
| Sovereign Developments Limited | Real estate | 1984 |
| Sovereign Homemaker Limited | Wholesale & retail | 1995 |
| Sovereign International Trading Company Limited | Real estate | 1988 |
| Sovereign Waste Services Ltd | Water & waste | 2024 |
| Specialist Facade Installations Ltd. | Construction | 2020 |
| Specialist Facade Services (Scotland) Ltd. | Construction | 2025 |
| Specialist Facade Services Ltd | Construction | 2014 |
| Specialist Finance Solutions Ltd. | Other services | 2019 |
| Speedy Courier Services Ltd | Transport & logistics | 2022 |
| Spenai Ltd | Construction | 2025 |
| Sphere Maintenance and Joinery Limited | Other services | 2019 |
| Spice Kitchen Hub Ltd | Hospitality | 2026 |
| Spirit Engineering Ltd | Professional & scientific | 2022 |
| Spirit of Life Church Falkirk Ltd | Other services | 2024 |
| SRC Accounting Ltd | Professional & scientific | 2025 |
| Sree Lakshmi Narasimha Enterprises Limited | Hospitality | 2023 |
| SRI Nidhi Enterprise Limited | Wholesale & retail | 2021 |
| SRI Nidhi Keerthi Associates Limited | Wholesale & retail | 2026 |
| SRK 65 Ltd | Hospitality | 2025 |
| Srop Limited | Hospitality | 2015 |
| SRS Holdings (SQ) Ltd | Real estate | 2024 |
| SSA Travel & Logistic Ltd | Transport & logistics | 2025 |
| SSJ Stores Ltd | Wholesale & retail | 2024 |
| Ssrgroupholding Limited | Financial services | 2025 |
| ST & Co Trading Limited | Wholesale & retail | 2022 |
| ST Mary's Academy Ltd | Education | 2019 |
| ST. Johns Home Developments Limited | Construction | 2024 |
| ST. Magdalene's Whisky Distillery (Linlithgow) Limited | Manufacturing | 2007 |
| Stackflow Ltd | Information & communication | 2026 |
| Stacking Turtles Ltd | Information & communication | 2024 |
| Stadium Eats Limited | Hospitality | 2019 |
| Staffcal Limited | Information & communication | 2007 |
| Stainless Creations Limited | Manufacturing | 2005 |
| Stan Couriers Ltd | Transport & logistics | 2023 |
| Stand-Out Theatre School Ltd | Arts & recreation | 2023 |
| Star Gadgets 4U Ltd | Wholesale & retail | 2021 |
| Star Maintenance Services Ltd | Construction | 2025 |
| Starjoiners Ltd | Construction | 2016 |
| Start Regulatory Limited | Professional & scientific | 2023 |
| STB (Scotland) (Holdings) Ltd | Financial services | 2024 |
| STC Fencing Ltd | Construction | 2025 |
| Steeple Fitness Limited | Arts & recreation | 2021 |
| Stenhouse Tiling Limited | Construction | 2019 |
| Step UP (Housing, Employability & Community Support Services) Ltd. | Health & social care | 2013 |
| Step UP Skills Limited | Education | 2014 |
| Step UP Support (Scotland) Ltd | Financial services | 2021 |
| Steve Deas Property Ltd | Real estate | 2022 |
| Steven Hislop Ltd | Wholesale & retail | 2012 |
| Steven Rosie Limited | Administrative & support | 2008 |
| Stevenson Bros.(Avonbridge)Limited | Transport & logistics | 1976 |
| Stevestar Ltd | Information & communication | 2025 |
| Stewart Highland Limited | Wholesale & retail | 2023 |
| Stewart Homes (Scotland) Limited | Construction | 1996 |
| Stewart Properties Limited | Real estate | 2011 |
| Stewart Robb Plant Limited | Construction | 2004 |
| Stirling Site Services Ltd | Construction | 2019 |
| Stitch Master Scot Ltd | Wholesale & retail | 2025 |
| Stkadani Ltd | Hospitality | 2025 |
| Stn.G Limited | Hospitality | 2020 |
| Storage Outpost Ltd | Wholesale & retail | 2023 |
| STR Distilling Consultancy Ltd | Professional & scientific | 2015 |
| STR Performance Ltd | Manufacturing | 2024 |
| Strataco Ltd | Administrative & support | 2023 |
| Strathclyde Skip Hire and Recycling Limited | Water & waste | 2006 |
| Stravaig Motorhome Rental Ltd | Transport & logistics | 2020 |
| Strength & Fitness Enterprises Ltd | Arts & recreation | 2024 |
| Strongtower Ecocleaning Company UK Ltd | Administrative & support | 2014 |
| Struthers Reptiles Ltd | Wholesale & retail | 2017 |
| Stuart Campbell Surfacing Consultancy Ltd | Construction | 2018 |
| Stud Joinery & Building Services Ltd | Construction | 2026 |
| Studio Mccraith Ltd | Professional & scientific | 2026 |
| STUDIO3 Recruitment Ltd | Administrative & support | 2023 |
| Subhan Scot Ltd | Wholesale & retail | 2021 |
| Subkas Holdings Limited | Real estate | 2020 |
| Suela 1 Limited | Hospitality | 2026 |
| Suilven Veterinary Services Ltd | Professional & scientific | 2015 |
| Summerdale Care Home Ltd. | Health & social care | 2001 |
| Sumo 168 Ltd | Hospitality | 2026 |
| Sunaulo Limited | Hospitality | 2025 |
| Sundu Cycles UK Ltd | Wholesale & retail | 2023 |
| Sunnyside Avenue Limited | Real estate | 2018 |
| Sunset Lounge Ltd | Other services | 2024 |
| Superhaggis Ltd. | Information & communication | 2012 |
| Superior Construction Group Limited | Wholesale & retail | 2023 |
| Surya Group of Companies Limited | Hospitality | 2024 |
| Sustainable Thinking Scotland CIC | Agriculture & fishing | 2016 |
| Sveltoo Ltd | Wholesale & retail | 2025 |
| Swanton Care & Community (Southfield House Care Services) Limited | Administrative & support | 2002 |
| Swenetic International Ltd | Wholesale & retail | 2023 |
| Swift Central Decor & Maintenance Limited | Construction | 2023 |
| Swift Central Decor Ltd | Construction | 2019 |
| SWM Plumbing & Heating Services Ltd | Construction | 2022 |
| SYL KEI Merv Ltd | Hospitality | 2025 |
| Synergy Engineering Solutions (Falkirk) Ltd | Professional & scientific | 2022 |
| Synergy Paraplanning Ltd | Professional & scientific | 2015 |