| Shepherd Properties (Fife) Ltd. | Construction | 2005 |
| Shiva Convenient Store Ltd | Wholesale & retail | 2024 |
| Shop "S" Mart Stores Limited | Wholesale & retail | 2006 |
| Silvester Property Ltd | Real estate | 2021 |
| Sips Homes Burntisland Limited | Construction | 2020 |
| SM Electrical Supplies Ltd. | Wholesale & retail | 1999 |
| Soilutions Ltd. | Administrative & support | 2003 |
| Spa at the Steading Ltd | Other services | 2023 |
| Spectratox Limited | Health & social care | 2007 |
| Spiorad Saor Ltd | Arts & recreation | 2024 |
| Sportspecifix Limited | Arts & recreation | 2005 |
| Springboig Industries, Ltd | Financial services | 2019 |
| ST Andrews Botanic Garden Trust | Administrative & support | 2005 |
| ST. Andrews Bay Development Ltd. | Hospitality | 1998 |
| ST. Andrews Farmhouse Cheese Company Limited | Hospitality | 2007 |
| ST. Andrews Golf Academy Limited | Arts & recreation | 1999 |
| ST. Andrews Links Limited | Administrative & support | 1992 |
| ST. Leonards Enterprises Limited | Real estate | 1990 |
| ST. Thomas Investments Ltd. | Administrative & support | 2004 |
| Star Performance Limited | Wholesale & retail | 1998 |
| Stephen Carlin Ltd. | Construction | 2008 |
| Stewart of Langraw Limited | Agriculture & fishing | 1974 |
| STK Legal & Professional Ltd | Administrative & support | 2018 |
| Stone Marine Services Limited | Manufacturing | 1999 |
| Strathearn Produce Ltd | Agriculture & fishing | 2007 |
| Stuarty's Swift Deliveries Ltd | Transport & logistics | 2025 |
| Supply Design Limited | Information & communication | 2001 |
| T. Livingstone & Sons Limited | Real estate | 1970 |
| Tans'R'Us Limited | Administrative & support | 1999 |
| Tarpine Limited | Hospitality | 1985 |
| Taylor Civil Engineering (Fife) Limited | Wholesale & retail | 2000 |
| THE Auchtermuchty Bond Limited | Manufacturing | 2020 |
| THE Ballantager Mains Partnership | | 1999 |
| THE Balmakin Farming Partnership | | 1993 |
| THE Balmakin Farming Partnership (1996) | | 1997 |
| THE Burntisland Shipbuilding Company Limited | | 1900 |
| THE Carstairs & Liddell VAT Consultancy Limited | Professional & scientific | 2003 |
| THE Castle Course ST Andrews Limited | Arts & recreation | 2005 |
| THE Colluthie Farming Partnership | | 2001 |
| THE Daisychain Nursery Kirkcaldy Ltd. | Health & social care | 2004 |
| THE Fife Carers Centre | Health & social care | 2005 |
| THE Fife Environment Trust | Professional & scientific | 1997 |
| THE Fifeshire Posting Company, Ltd. | Other services | 1919 |
| THE Food Physio Ltd | Health & social care | 2015 |
| THE Home of Golf Limited | Wholesale & retail | 1999 |
| THE Ladeddie Partnership | | 1990 |
| THE Museum of Communication Foundation Trust | Arts & recreation | 1993 |
| THE Planning Loft Limited | Professional & scientific | 2000 |
| THE Willow Works | | 2000 |
| Thermal Innovations Limited | Administrative & support | 2003 |
| Thomas Muir (Haulage) Limited | Transport & logistics | 1970 |
| Thomas Whittle Contracts Limited | Agriculture & fishing | 2006 |
| Three Fields Partnership | | 1999 |
| Top Fade Barber (Fife) Ltd | Other services | 2024 |
| Transy Heritage Company Limited | Real estate | 1978 |
| Vehicle Cleaning Park Limited | Other services | 1995 |
| Velux Company Ltd. | Wholesale & retail | 1979 |
| Vine Conference Limited | Administrative & support | 2004 |
| W & J Nisbet | | 1998 |
| W H Electrical Services Limited | Manufacturing | 2006 |
| W.F. Irvine & Company Limited | Manufacturing | 1960 |
| Walkers Tavern Limited | Hospitality | 2005 |
| Walkershaw Ltd | Information & communication | 2024 |
| Wellwood Estates Limited | Agriculture & fishing | 2001 |
| West Grange Farmers | | 1998 |
| West Grangemuir Farming Company | | 1999 |
| Wester Cartmore Farm | | 1993 |
| Wester Ross Fisheries Ltd. | Agriculture & fishing | 2006 |
| Wester Ross Property Investments Company Limited | Real estate | 2019 |
| Whiteadder Developments Limited | Construction | 2007 |
| Whiteadder Limited | Construction | 2006 |
| Whitehill Farm | | 1998 |
| Wild Packs Summer Camps Ltd. | Administrative & support | 2008 |
| William Lambie Landscape Consultant Ltd. | Construction | 2006 |
| Willison Motors Limited | Wholesale & retail | 2003 |
| Winski Brothers Limited | Manufacturing | 2001 |
| WLH Associates Limited | Professional & scientific | 2006 |
| WM. Russell & Sons Limited | Administrative & support | 2002 |
| WM. Russell Group Limited | Financial services | 2018 |
| Woodbank Farms Limited | Agriculture & fishing | 1995 |
| Woodmill Farms | | 1990 |
| Wpsc Ltd | Hospitality | 2024 |
| Y S Store Ltd | Wholesale & retail | 2018 |
| Ziggy's Eating House Limited | Hospitality | 2003 |