| Stephen Duncan Heating & Plumbing Services Ltd. | Construction | 2007 |
| Stephen West Limited | Other services | 2002 |
| Sterling Dunn Ltd | Wholesale & retail | 2014 |
| Sterling Ecotech Ltd | Wholesale & retail | 2018 |
| Steven Milne Joinery & Stove Installations Ltd | Construction | 2022 |
| Stewart Buchan Limited | Agriculture & fishing | 2018 |
| Stitch Fishing Ltd | Agriculture & fishing | 2017 |
| Strachan Fishing Ltd. | Agriculture & fishing | 2008 |
| Strachan Nets Limited | Administrative & support | 2013 |
| Strathyre Property Limited | Real estate | 2024 |
| Strichen Community Park Company | Hospitality | 1996 |
| Structured Financial Planning Ltd. | Financial services | 2004 |
| Structured FP Holdings Ltd | Financial services | 2026 |
| Stuart Engineering Ltd. | Professional & scientific | 2002 |
| Subsea Control Module Services Ltd | Mining & quarrying | 2016 |
| Subsea Odyssey Limited | Agriculture & fishing | 2007 |
| Sumco Advisory Services Ltd | Professional & scientific | 2023 |
| Sumco Ltd | Professional & scientific | 2024 |
| Summer Rose Fishing Company Ltd | Agriculture & fishing | 2012 |
| Summerhouse Drinks Limited | Manufacturing | 2005 |
| Summers Shellfish Ltd | Agriculture & fishing | 2013 |
| Sunbeam Fishing Limited | Administrative & support | 1997 |
| Sunwatt Solar Ltd | Energy | 2026 |
| Superdon Limited | Agriculture & fishing | 2000 |
| Surfside Caravan Park Ltd | Hospitality | 2014 |
| Surgical Skin Solutions Ltd | Health & social care | 2022 |
| Susi.M Fishing Company Limited | Agriculture & fishing | 2003 |
| Susian Limited | Agriculture & fishing | 2006 |
| Sutherland's Services Ltd | Construction | 2020 |
| Sutherlands Rentals Limited | Real estate | 2024 |
| Svitlana Limited | Wholesale & retail | 2013 |
| Swan Fast Foods Ltd. | Hospitality | 2002 |
| Swfpa Crew Services Limited | Administrative & support | 2020 |
| Swithrow 17 Limited | Real estate | 2006 |
| Sycamore ROW 1968 Limited | Extraterritorial | 2014 |
| Synergy C Ltd. | Professional & scientific | 2011 |
| T.K.A.C.Z. Property Ltd | Real estate | 2025 |
| Tahanan Ltd | Agriculture & fishing | 2019 |
| Talon Alba Ltd | Administrative & support | 2017 |
| TAT (FR) Ltd | Wholesale & retail | 2014 |
| Teachfuse Ltd | Information & communication | 2024 |
| Team Unity Ltd | Agriculture & fishing | 2012 |
| Techmuiry Ltd. | Real estate | 2002 |
| THE AYE Agency Ltd | Professional & scientific | 2018 |
| THE Beach Cafe (Fraserburgh) Ltd | Hospitality | 2018 |
| THE Buzz & Slap PUB Co Ltd | Hospitality | 2020 |
| THE Captain's Table (Fraserburgh) Ltd | Hospitality | 2017 |
| THE Davron Hotel Limited | Administrative & support | 2012 |
| THE Exclusive Dram Limited | Wholesale & retail | 2016 |
| THE Kenyan Bar Ltd | Hospitality | 2009 |
| THE Olive POT Ltd | Administrative & support | 2023 |
| THE Sandhaven Shoppie Ltd | Wholesale & retail | 2023 |
| THE Sauna Hoose Ltd | Arts & recreation | 2025 |
| THE Scottish White Fish Producers' Association Limited | Agriculture & fishing | 1944 |
| THE Uberous Partnership LLP | | 2002 |
| THE View Longhaven Ltd | Agriculture & fishing | 2017 |
| THE Whisky Parlour Ltd | Wholesale & retail | 2025 |
| Thirlet Limited | Administrative & support | 2011 |
| Thistle Contractors (Scotland) Ltd | Construction | 2021 |
| Thorngrove Consulting Ltd | Professional & scientific | 2024 |
| Three Quines Limited | Real estate | 2023 |
| Timba Fishing Ltd | Agriculture & fishing | 2017 |
| Timbuctu Timber Ltd. | Agriculture & fishing | 2011 |
| TJ Plant and Soil Agronomy Ltd | Agriculture & fishing | 2022 |
| TK Retail Limited | Wholesale & retail | 2013 |
| Trailfoods Ltd | Hospitality | 2026 |
| Treat Company (Scotland) Limited | Administrative & support | 2012 |
| Trevi Fishing Ltd | Administrative & support | 2016 |
| Triolex (Scotland) Ltd | Administrative & support | 2013 |
| True Constant Ltd | Financial services | 2021 |
| True North Project Services Ltd | Professional & scientific | 2025 |
| TSM Subsea Ltd | Professional & scientific | 2025 |
| Ttabdn Ltd | Hospitality | 2025 |
| Twin Pillars Limited | Hospitality | 2005 |
| Ultra Core Systems Ltd | Information & communication | 2022 |
| Ultranetworks Limited | Information & communication | 2016 |
| Unity Fishing Company Limited | Agriculture & fishing | 1995 |
| V T Digital Installations Limited | Construction | 2009 |
| V.G. Willox Ltd. | Construction | 2003 |
| Valehammer Studio Ltd | Information & communication | 2018 |
| Vaughan Property Holdings Ltd | Hospitality | 2025 |
| Vegetable OIL Company Ltd | Water & waste | 2013 |
| Veggytots Ltd | Wholesale & retail | 2025 |
| Vicola Ltd. | Agriculture & fishing | 2001 |
| Victoriam 145 Ltd | Agriculture & fishing | 2021 |
| Viking Fishing (Scotland) Ltd | Agriculture & fishing | 2022 |
| Vingard Group Ltd | Agriculture & fishing | 2026 |
| Vinreg Access Ltd | Manufacturing | 2022 |
| Virtue HSE Ltd | Professional & scientific | 2025 |
| Virtuous (FR) Ltd | Agriculture & fishing | 2021 |
| Virtuous LLP | | 2003 |
| W & B Boatyard Sandhaven Ltd | Manufacturing | 2025 |
| W9YTE Electrical Ltd | Agriculture & fishing | 2007 |
| WA (Fishing) Ltd | Agriculture & fishing | 2024 |
| Wakeful FR261 LLP | | 2019 |
| Walter Whyte Joinery Ltd. | Construction | 2011 |
| Watermill Coaches Limited | Transport & logistics | 2002 |
| Watson Windpower Limited | Energy | 2010 |
| Watt Fishing Offshore & ROV Services Ltd | Agriculture & fishing | 2018 |
| Watt Properties (Scotland) Ltd | Real estate | 2021 |