| Pmcraft Ltd | Other services | 2026 |
| Porteous Project Development Ltd | Construction | 2025 |
| Porters Porches & Conservatories Limited | Construction | 2005 |
| Prime Groundwork Solutions Ltd | Administrative & support | 2025 |
| Productive Outcomes Limited | Extraterritorial | 2021 |
| Project Nero Ltd | Information & communication | 2022 |
| Prologic Edinburgh Limited | Administrative & support | 2017 |
| Prop Properties Limited | Real estate | 2009 |
| Pryce & Co Limited | Health & social care | 1995 |
| Q GAS Services Limited | Administrative & support | 2018 |
| Q Risk Management Ltd | Administrative & support | 2022 |
| Questionable Systems Ltd | Information & communication | 2020 |
| R & a Crockett Limited | Agriculture & fishing | 2021 |
| R & L Taxis Selkirk Limited | Transport & logistics | 2021 |
| R G Logan &Co | | 1989 |
| R Wilson and SON Electrical Limited | Construction | 2023 |
| Rae-X-Tech Ltd | Administrative & support | 2025 |
| Raker Landscaping Limited | Administrative & support | 2018 |
| RAY Sutherland Roofing Contractors Ltd | Construction | 2011 |
| RB17 Limited | Hospitality | 2017 |
| Rebz Ltd | Wholesale & retail | 2013 |
| Red Raptor Homes Ltd | Real estate | 2018 |
| Reiver Business Services Limited | Professional & scientific | 2008 |
| Retro Works Limited | Wholesale & retail | 2019 |
| Retrofit Developments Ltd | Real estate | 2022 |
| Retrofit Investments Limited | Real estate | 2023 |
| Retrofit Properties Ltd | Real estate | 2022 |
| RG Ventures Ltd | Construction | 2024 |
| Richardson Resin Limited | Construction | 2024 |
| Rigil Ltd | Hospitality | 2022 |
| RJ Ramgo Ltd | Transport & logistics | 2017 |
| RJ Timber Ltd | Transport & logistics | 2021 |
| RKP Joinery Limited | Administrative & support | 2017 |
| RM Glass Holdings Ltd | Financial services | 2020 |
| RNK Electrical Limited | Construction | 2017 |
| ROB Adamson Consultancy Ltd | Information & communication | 2019 |
| Robson Livestock Ltd | Agriculture & fishing | 2024 |
| Rodgie Property Ltd | Real estate | 2023 |
| Rope Pro Access Limited | Construction | 2006 |
| Roslimil Properties Limited | Real estate | 2012 |
| Rosyth Ltd | Real estate | 2025 |
| Round Tree House Limited | Real estate | 2023 |
| Roxburgh Music Ltd | Professional & scientific | 2025 |
| RSR Plastering & Roughcasting Ltd | Construction | 2021 |
| RTJ Global Consulting Ltd | Professional & scientific | 2023 |
| Ryan DOW Joinery Limited | Construction | 2017 |
| Ryan Edgar Roofing Ltd | Construction | 2026 |
| S & S Joinery & Home Improvements Limited | Construction | 2015 |
| S Laube Ltd | Health & social care | 2025 |
| S&M Biogas Consulting Ltd | Professional & scientific | 2025 |
| S. N. Blacklock (Plasterers) Limited | Construction | 2003 |
| Safe & Protect Ltd | Construction | 2009 |
| Sally Loudon Ltd | Professional & scientific | 2023 |
| SB Professional Cleaning Ltd | Administrative & support | 2025 |
| Scot Taxi PVT Ltd | Transport & logistics | 2025 |
| Scotcad Textiles Limited | Information & communication | 2007 |
| Scottish Borders District Union | Arts & recreation | 2024 |
| Scottmicro Limited | Wholesale & retail | 2010 |
| Scotway Ltd | Wholesale & retail | 2015 |
| Scotway Property Ltd. | Real estate | 1998 |
| Sea Pilgrim Holdings Ltd | Real estate | 2023 |
| Seagreen Limited | Manufacturing | 1981 |
| Security and Fire Equipment Services Ltd | Administrative & support | 2010 |
| Sedstrem Consulting Ltd | Professional & scientific | 2026 |
| Shedsync Ltd | Information & communication | 2025 |
| Sighup Limited | Information & communication | 2015 |
| Siris Tanning Ltd | Other services | 2025 |
| SJA Solutions Limited | Professional & scientific | 2018 |
| SK Stays Ltd | Real estate | 2026 |
| Sketchy INK Limited | Arts & recreation | 2024 |
| Skylineins Limited | Financial services | 2025 |
| Skyways Security Ltd | Administrative & support | 2012 |
| SM Plant Services Limited | Construction | 2015 |
| Smithy House Associates Limited | Professional & scientific | 2007 |
| SNC Property Holdings Ltd | Real estate | 2022 |
| Solo Gallery Limited | Arts & recreation | 2019 |
| Sourcingtrends Ltd | Wholesale & retail | 2026 |
| South Scotland Solar Ltd | Construction | 2021 |
| Spaceforge Industries Ltd | Manufacturing | 2026 |
| Spanner Time Ltd | Wholesale & retail | 2025 |
| Spark Hybrid Performance Limited | Arts & recreation | 2024 |
| SPG Fire & Security Limited | Construction | 2002 |
| SPG Group (Holdings) Limited | Financial services | 2020 |
| SPG Innovation and Technologies Ltd | Information & communication | 2024 |
| SPG Integrated Limited | Administrative & support | 2020 |
| Spike Hughes Rare Books Limited | Administrative & support | 2017 |
| Spoon and Fork Limited | Hospitality | 2022 |
| Sportif Lifestyle Ltd | Arts & recreation | 2013 |
| Springmount Finance Limited | Financial services | 2012 |
| Springmount Properties Limited | Real estate | 2018 |
| Srathmuir Holdings Limited | Hospitality | 2015 |
| Star Nails & Spa Luxury Limited | Other services | 2026 |
| Star Nails Luxury Ltd | Other services | 2026 |
| Still Haugh Hotels Limited | Hospitality | 2022 |
| Storage Containers UK Ltd | Wholesale & retail | 2016 |
| Storage Drive in 2000 Ltd | Transport & logistics | 2013 |
| Store AGE 2000 Ltd | Transport & logistics | 2013 |
| Storm Films Ltd | Information & communication | 2025 |
| Stow Community Trust | Administrative & support | 2009 |
| Stow Construction and Landscaping Limited | Construction | 2008 |