| Ronald Strachan (Fraserburgh) Ltd | Administrative & support | 2013 |
| Ronald Watt HSE Services Ltd | Public administration | 2018 |
| Rora Fishing Ltd | Administrative & support | 2023 |
| Rosebank Leisure Limited | Hospitality | 2017 |
| Rosehaugh Energy Limited | Mining & quarrying | 2023 |
| Rosehearty Roughcasters Ltd | Construction | 2015 |
| Rosehearty Services Ltd | Administrative & support | 2026 |
| Rosevale Engineering Services Limited | Agriculture & fishing | 2009 |
| Ross Bros (Strichen) | Agriculture & fishing | 2005 |
| Ross Highland Supplies Limited | Wholesale & retail | 2001 |
| Ross Land & Property Limited | Real estate | 2023 |
| ROV Consultancy Services Ltd | Administrative & support | 2016 |
| RPE Projects Ltd | Professional & scientific | 2025 |
| RPM Northsea Ltd | Agriculture & fishing | 2018 |
| RSM Engineering (Scotland) Limited | Transport & logistics | 2015 |
| RST Electrical Services Ltd | Agriculture & fishing | 2018 |
| RT Property (NE) Limited | Real estate | 2020 |
| Rubicer Bathrooms & Kitchens Limited | Administrative & support | 2025 |
| Rubicer Properties Ltd | Real estate | 2023 |
| Rubicer Scotland Limited | Construction | 2013 |
| Rusty Car FAB Ltd | Professional & scientific | 2026 |
| RWD Milcam Limited | Mining & quarrying | 2013 |
| Ryan Sargent Heating & Plumbing Ltd | Construction | 2025 |
| Ryedaura Bookkeeping Ltd | Professional & scientific | 2023 |
| S & a Technical Services Ltd | Professional & scientific | 2021 |
| S & N Minty Ltd | Real estate | 2021 |
| S D West Limited | Agriculture & fishing | 2015 |
| S K Eatery Limited | Hospitality | 2019 |
| S.J. Inspection Limited | Professional & scientific | 2007 |
| S.J. Mckenzie Fishing Limited | Agriculture & fishing | 2007 |
| S.O.L.F. Ltd | Other services | 2023 |
| S13 Marine Services Ltd | Professional & scientific | 2020 |
| Sacha Seafoods Limited | Manufacturing | 2005 |
| Sage Safety Limited | Professional & scientific | 1997 |
| Saltec Access Services Ltd | Professional & scientific | 2012 |
| Saltire Seafoods Ltd | Manufacturing | 2024 |
| Samsco Subsea Services Ltd. | Professional & scientific | 2007 |
| Sandhaven and Pitullie Harbour Trust Limited | Arts & recreation | 1999 |
| Sandhaven Stores Limited | Real estate | 2002 |
| Sarwar Foods Limited | Hospitality | 2015 |
| SAS Marine Services Ltd | Professional & scientific | 2014 |
| Savoch Hire Limited | Transport & logistics | 2000 |
| Savoch Quarry and Recycling Limited | Wholesale & retail | 1989 |
| SB (Scotland) Ltd | Real estate | 2014 |
| SBC Rope Services Ltd | Professional & scientific | 2024 |
| Sbhv Services Ltd | Professional & scientific | 2023 |
| Scally Ltd | Agriculture & fishing | 2018 |
| Scotland's Lighthouse Museum Limited | Arts & recreation | 1994 |
| Scott Bezzi Ltd. | Administrative & support | 2007 |
| Scottish Pelagic Fishermen's Association Limited | Agriculture & fishing | 1932 |
| Scottish Pelagic Sustainability Group Limited | Agriculture & fishing | 2007 |
| Scruffy to Fluffy Dog Grooming Ltd | Other services | 2023 |
| SD Baywaters Ltd | Agriculture & fishing | 2017 |
| SDW (Scotland) Ltd | Agriculture & fishing | 2019 |
| Seafield Navigation Ltd | Other services | 2011 |
| Seafood Sourcing Ltd | Manufacturing | 2016 |
| Seatown Properties Ltd | Real estate | 2024 |
| SF Fishing (Scotland) Ltd | Administrative & support | 2023 |
| SGM Fishing Ltd | Agriculture & fishing | 2026 |
| Shaulora LLP | | 2018 |
| Shaun Lippe PT Ltd | Arts & recreation | 2023 |
| Shaun Mcdonald Building Services Ltd | Construction | 2018 |
| Sheet Metal Fabrication (2013) Ltd | Manufacturing | 2013 |
| Shovannah Ltd | Agriculture & fishing | 2018 |
| Sidnor Property Limited | Construction | 1960 |
| Signature Fishing Ltd | Administrative & support | 2015 |
| Simpson's Ices Ltd | Manufacturing | 2021 |
| Simpsons Coaches Limited | Transport & logistics | 2000 |
| Siskin Business Services Ltd | Administrative & support | 2022 |
| SJ Flett Ltd | Wholesale & retail | 2023 |
| SJ Joinery Limited | Construction | 2019 |
| SJG Fishing Ltd | Agriculture & fishing | 2022 |
| Skill Circuit Ltd | Education | 2024 |
| SKM Solutions (Scotland) Ltd | Professional & scientific | 2018 |
| Skovfish Limited | Agriculture & fishing | 2006 |
| Sloan Webster Services Ltd | Transport & logistics | 2017 |
| Smilez Ltd | Health & social care | 2012 |
| Smith Estates Peterhead Ltd. | Real estate | 2006 |
| Smiths Garage (2020) Ltd | Administrative & support | 2020 |
| SNL SIM Ltd | Real estate | 2026 |
| Solasta Aesthetics Ltd | Health & social care | 2018 |
| Soldy Fishing Ltd | Agriculture & fishing | 2018 |
| Solstice Fishing Limited | | 2003 |
| Sorby and Sons Construction Ltd | Real estate | 2025 |
| Soulsa Dance Fitness Ltd | Education | 2023 |
| Sound Subsea Solutions Limited | Professional & scientific | 2015 |
| South Road Services Ltd | Wholesale & retail | 2025 |
| Special Accessing Solutions Limited | Administrative & support | 2017 |
| Speyside Technologies Limited | Information & communication | 2018 |
| Splash Cafe (Fraserburgh) Ltd | Hospitality | 2023 |
| SR64 Ltd | Professional & scientific | 2026 |
| SS Fishing Ltd | Real estate | 2025 |
| ST Agriculture Ltd | Agriculture & fishing | 2020 |
| ST Combs Playing Fields & Community Association | Arts & recreation | 2004 |
| ST Kilda Fishing Company Limited | Administrative & support | 2016 |
| ST Magnus Boutique Ltd | Wholesale & retail | 2025 |
| ST Tyres (FR) Ltd | Wholesale & retail | 2015 |
| ST. Barr Fishing Ltd | Agriculture & fishing | 2018 |
| Steadings & Weddings Ltd | Hospitality | 2023 |
| Step-N-Style Limited | Real estate | 2001 |