| Discount Towbars Falkirk Limited | Wholesale & retail | 2018 |
| Disperse Wildlife Management Ltd | Other services | 2020 |
| Divergence Events Ltd | Arts & recreation | 2024 |
| Divergent Games Limited | Other services | 2017 |
| DJ Depot Limited | Arts & recreation | 2006 |
| Dj&P Carronshore Ltd | Real estate | 2019 |
| Dj&P Cockburn Ltd | Real estate | 2019 |
| Dj&P Properties Ltd | Financial services | 2019 |
| Dj&P Smith Street Ltd | Real estate | 2019 |
| DJM Property Lettings Ltd | Real estate | 2018 |
| DJM Property Services & Contracts Ltd | Administrative & support | 2021 |
| Djrk Properties Ltd | Real estate | 2022 |
| Djt-Ps Consultancy Ltd | Professional & scientific | 2025 |
| DL Building Solutions Ltd. | Other services | 2018 |
| DM Commercials Limited | Manufacturing | 2011 |
| DM Vehicle Repairs Ltd | Wholesale & retail | 2025 |
| DMC Bookkeeping Limited | Professional & scientific | 2012 |
| DMC Business Advisory Services Ltd | Information & communication | 2023 |
| DMC Design Studio Limited | Professional & scientific | 2023 |
| DMC Payroll Ltd | Professional & scientific | 2020 |
| DMF Fencing Ltd | Construction | 2023 |
| DMH Enterprises Ltd. | Administrative & support | 2009 |
| Dmlp Ltd | Financial services | 2013 |
| DNA Executive Protection Ltd | Administrative & support | 2024 |
| DNB Scot Limited | Hospitality | 2019 |
| Dog Star Maritime Ltd | Professional & scientific | 2020 |
| Dojo Technology Limited | Information & communication | 2025 |
| DOM Car Services Ltd | Wholesale & retail | 2019 |
| Donner Trump Limited | Hospitality | 2025 |
| Donnys Carpets (Scotland) Ltd | Wholesale & retail | 2018 |
| Donoghue & Co. Limited | Professional & scientific | 2008 |
| Donoghue Payroll Services Ltd | Professional & scientific | 2011 |
| Double P Food Ltd | Hospitality | 2024 |
| Dougall Metals Ltd | Wholesale & retail | 2025 |
| Douglas R Thomson Services Ltd | Wholesale & retail | 2013 |
| DOW Mccartney Ltd | Construction | 2017 |
| Downtown Studios Limited | Other services | 2025 |
| DR Corrosion Control Ltd | Administrative & support | 2025 |
| DR Corrosion Ltd | Administrative & support | 2025 |
| DRA Brickwork&Landscaping Ltd | Administrative & support | 2023 |
| Drainclear 24/7 Limited | Construction | 2008 |
| Drainsafe (Scotland) Ltd | Other services | 2024 |
| Dram Fine Whisky Tours Ltd. | Administrative & support | 2017 |
| DRC Spittal Ltd | Construction | 2026 |
| Dreamlineluxurygroup Ltd | Wholesale & retail | 2023 |
| Driftland Ltd | Administrative & support | 2019 |
| Dripsourcinguk Ltd | Wholesale & retail | 2026 |
| Dronezone Limited | Professional & scientific | 2024 |
| Drovers Whisky Ltd | Construction | 2018 |
| DRU Services Ltd | Administrative & support | 2014 |
| DRUMMOND05 Engineering Limited | Construction | 2025 |
| DS 2 (Scotland) Ltd. | Manufacturing | 2005 |
| DTA & Company Ltd | Professional & scientific | 2011 |
| DTF Supplies Ltd | Wholesale & retail | 2022 |
| Dtravelandtours Limited | Administrative & support | 2025 |
| Duaa Zahra Properties Ltd | Real estate | 2024 |
| Duffy Joiners & Builders Ltd | Construction | 2026 |
| Dunbeth Development Co. Ltd. | Construction | 1983 |
| Dunedin Storage Solutions Ltd | Transport & logistics | 2022 |
| Dunroamin Estate Ltd | Real estate | 2025 |
| Duntreath Limited | Construction | 1989 |
| Dunvegan Joinery and Property Services Limited | Construction | 2026 |
| Dyer & Co Studio Ltd | Wholesale & retail | 2026 |
| Dynamic Drinks Retail Ltd | Wholesale & retail | 2017 |
| Dynamic Retail Co. Ltd | Wholesale & retail | 2022 |
| DZ Ventures Limited | Hospitality | 2022 |
| E R Rose Ltd | Financial services | 2026 |
| Easitan (Scotland) Ltd | Other services | 2015 |
| Easiwash Limited | Other services | 2004 |
| Easiwash Valeting School Ltd | Wholesale & retail | 2025 |
| East Boldon Village Pharmacy Limited | Wholesale & retail | 2001 |
| East Coast Construction Ltd. | Construction | 2015 |
| East Coast Retail Central Ltd | Wholesale & retail | 2021 |
| Eastfield Management Limited | Real estate | 2022 |
| Easy Car Wash Falkirk Ltd | Administrative & support | 2026 |
| Easyplec Ltd | Wholesale & retail | 2026 |
| Easyways Limited | Administrative & support | 2005 |
| EBF (Scotland) Ltd | Agriculture & fishing | 2024 |
| EBL Surveying and Project Management Ltd | Professional & scientific | 2023 |
| Eclectibles Limited | Wholesale & retail | 2024 |
| Ecodem Group Ltd | Water & waste | 2019 |
| Ecom Urge Ltd | Wholesale & retail | 2023 |
| Economy Autopaint 2 Ltd | Wholesale & retail | 2020 |
| Ecosse External Cleaning Ltd | Administrative & support | 2026 |
| Ecosse External Services Ltd | Construction | 2017 |
| Ecosse Marine Limited | Wholesale & retail | 2014 |
| Ecosse Roof & Building Cleaning Ltd | Administrative & support | 2021 |
| Ecosse Scaffolding Ltd | Construction | 2023 |
| Ecovtr Limited | Professional & scientific | 2025 |
| Ecovue Windows & Doors Limited | Administrative & support | 2024 |
| ECT Ecosse Ltd | Transport & logistics | 2020 |
| Eddie Walker Limited | Wholesale & retail | 2001 |
| EDH Autos Ltd | Wholesale & retail | 2025 |
| Edin Accountancy Ltd | Transport & logistics | 2019 |
| Edin Maintenance Limited | Construction | 2015 |
| Edinburgh 261 Ltd. | Professional & scientific | 2003 |
| Edinburgh Facilities Maintenance Ltd | Construction | 2024 |
| Edinburgh Windows Safeseal Ltd | Manufacturing | 2025 |
| Edsa Consulting Limited | Extraterritorial | 2015 |
| Eduvision Consultant Limited | Professional & scientific | 2024 |