| Sauventus Ltd | Arts & recreation | 2022 |
| Sazón DEL Soul Ltd | Hospitality | 2025 |
| Scallafield Limited | Energy | 2012 |
| Scanstone Limited | Administrative & support | 1995 |
| Scanstone Logistics Limited | Transport & logistics | 2016 |
| Scanstone Potato Systems Limited | Wholesale & retail | 2017 |
| Scot-Steel Buildings Limited | Construction | 2004 |
| Scotfog Ltd | Manufacturing | 2020 |
| Scotia Forecourt Services Limited | Manufacturing | 2009 |
| Scotia Motorcycles Ltd | Wholesale & retail | 2024 |
| Scotia Properties Dundee Limited | Real estate | 2010 |
| Scotia Pullets Limited | Administrative & support | 2015 |
| Scotmaps Ltd | Professional & scientific | 2023 |
| Scotston Wind Power Ltd | Energy | 2010 |
| SD Builders (Forfar) Limited | Construction | 2014 |
| Sduk Creative Limited | Professional & scientific | 2019 |
| Second Story Bags Ltd | Wholesale & retail | 2023 |
| Senkel Solutions Ltd | Manufacturing | 2017 |
| Septech Scotland Limited | Construction | 2006 |
| SGG Properties Limited | Real estate | 2011 |
| SGM Technology Ltd | Information & communication | 2016 |
| Shakil Hill Limited | Energy | 2012 |
| Shand Marketing (Scotland) Limited | Real estate | 1999 |
| Shandwood ENG Ltd | Manufacturing | 2009 |
| Shared Apprentice Ltd | Education | 2015 |
| Sherdenon Projects Ltd | Real estate | 2023 |
| Shetland Developments & Logistics Limited | Real estate | 2014 |
| Shetland Energy Limited | Energy | 2012 |
| Shielbridge Limited | Arts & recreation | 1954 |
| Shorts Garage Services Ltd | Wholesale & retail | 2019 |
| Shorts Travel Limited | Wholesale & retail | 2015 |
| Show P the Money Limited | Professional & scientific | 2023 |
| Sibmister and Stainland Farms Limited | Agriculture & fishing | 2026 |
| Silverlea Enterprises Limited | Manufacturing | 2002 |
| SIM Farms Limited | Agriculture & fishing | 2003 |
| Simon Urquhart Recycling Ltd | Administrative & support | 2012 |
| Simply Sales Garden Pet and Leisure Products Limited | Wholesale & retail | 2010 |
| Sinclair's Catering Ltd | Hospitality | 2015 |
| Sinclair's Kitchen Limited | Hospitality | 2017 |
| Sinopex EOT Limited | Other services | 2022 |
| Sizzling House Ltd | Hospitality | 2025 |
| SKI Hotels and Rentals Ltd | Information & communication | 2025 |
| Skye District Heating Ltd | Energy | 2018 |
| Slingsby Cottages Limited | Hospitality | 2016 |
| Smart Farmer Limited | Information & communication | 2018 |
| Smeaton Plant Hire Limited | Construction | 2005 |
| SNS & DIN Ltd | Wholesale & retail | 2025 |
| Social-Roots Ltd | Education | 2022 |
| Soundclan Limited | Professional & scientific | 1999 |
| South Snadon Limited | Hospitality | 2007 |
| Splash OUT Bathrooms Ltd. | Other services | 2019 |
| Stable Contracts Angus Ltd | Wholesale & retail | 2024 |
| Stable Kitchens Ltd | Wholesale & retail | 2015 |
| Staneyhill Quarry Limited | Mining & quarrying | 2012 |
| Steam Punk Engineers Ltd | Construction | 2026 |
| Steel Structures Direct Limited | Administrative & support | 2005 |
| Stem Floral Design Ltd | Wholesale & retail | 2023 |
| Stirling Property Partnership SLP | | 2004 |
| Stirling Watson & Nicoll | | 1999 |
| Stonepack Ltd | Mining & quarrying | 2006 |
| Storyville House Limited | Health & social care | 2023 |
| Strasser Chiro Ltd | Health & social care | 2024 |
| Strath Valley Property's Ltd | Real estate | 2024 |
| Strathmatics (Leisure) Limited | Households | 1993 |
| Strathmore Briquette Ltd | Wholesale & retail | 2010 |
| Strathmore Fencing Ltd | Construction | 2025 |
| Strathmore Funeral Directors Limited | Other services | 2000 |
| Strathmore Potatoes Limited | Agriculture & fishing | 2005 |
| Strathmore Roofing Limited | Construction | 2002 |
| Strathmore ROV Limited | Mining & quarrying | 2015 |
| Strathmore Vintage Vehicle Club | Arts & recreation | 1988 |
| Strathmore Woollen Co. Ltd | Wholesale & retail | 2018 |
| Sturrocks Property Limited | Manufacturing | 2014 |
| Summerhill Eggs Limited | Wholesale & retail | 2023 |
| Sundial (Drumsheugh) Limited | Real estate | 2001 |
| Sundial CS Limited | Real estate | 2013 |
| Sundial Holdings (Gilmerton) Limited | Real estate | 1994 |
| Sundial Holdings Limited | Professional & scientific | 2008 |
| Sundial Properties Limited | Agriculture & fishing | 1979 |
| SUPERCUBE27 Ltd | Real estate | 2019 |
| Superfine Manufacturing Limited | Manufacturing | 1963 |
| Sustainable Soil Management Limited | Extraterritorial | 2003 |
| T & R Fothringham | | 1973 |
| T M DEN Ltd | Health & social care | 2024 |
| T PAK Limited | Administrative & support | 2011 |
| Tanhill Energy Limited | Energy | 2013 |
| Tannadice Trophies Ltd | Manufacturing | 2023 |
| Tasty CUP Ltd | Hospitality | 2026 |
| TAY Property Management Ltd | Other services | 2023 |
| Taylor Enterprise (Scotland) Ltd | Arts & recreation | 2022 |
| Taylor Marine Consultants Ltd | Mining & quarrying | 2019 |
| Taylor Shepherd Homes Limited | Construction | 1994 |
| Taylor Shepherd Residential Ltd | Real estate | 2013 |
| Tayside Vending Ltd | Wholesale & retail | 2026 |
| TCM (LSS) Limited | Professional & scientific | 2012 |
| Tealing Farms Ltd | Real estate | 2022 |
| Team 9-5 Athlete Ltd | Arts & recreation | 2025 |
| Tecbyte Ltd | Wholesale & retail | 2014 |
| TEN57 Ltd | Hospitality | 2024 |
| Tesla Cars Ltd | Wholesale & retail | 2026 |