| Danjo Hair Ltd | Other services | 2013 |
| Dannis Fish and Chip Bar Ltd | Hospitality | 2023 |
| Danyx Ltd | Wholesale & retail | 2025 |
| Dariva NW Ltd | Transport & logistics | 2026 |
| Daughters of Zelophehad Ltd | Health & social care | 2020 |
| Davinci Enterprise Ltd | Manufacturing | 2024 |
| Dawson & Downie Limited | Manufacturing | 2018 |
| Dawson Downie Lamont Limited | Manufacturing | 2005 |
| DC Hygiene Solutions Limited | Administrative & support | 2025 |
| DCM Events Ltd | Administrative & support | 2026 |
| DCM Promotions & Events Ltd. | Administrative & support | 2018 |
| DDG Installations Limited | Construction | 2023 |
| DDL Timber Packaging Limited | Administrative & support | 2020 |
| Ddp-Shop Ltd | Wholesale & retail | 2023 |
| Ddraig & Thistle Scaffolding Ltd | Construction | 2025 |
| Delprom Ltd. | Construction | 2001 |
| Demista Limited | Extraterritorial | 1998 |
| Denholm KSW Limited | Manufacturing | 1982 |
| Dentara Capital Ltd | Financial services | 2025 |
| Depth Design Ltd | Manufacturing | 2013 |
| Deseret Properties Ltd | Real estate | 2026 |
| Detector and Sensor Technologies (Holdings) Limited | Manufacturing | 2020 |
| Detector and Sensor Technologies Limited | Manufacturing | 2003 |
| Deutsch Leben Ltd | Construction | 2018 |
| Devonshaw Leisure Ltd | Construction | 2021 |
| Dezign and CRE8 Ltd | Manufacturing | 2021 |
| Dgray & Partners LLP | | 2023 |
| Dhillon Taxis Ltd | Transport & logistics | 2014 |
| Dickies Health and Fitness Limited | Arts & recreation | 2022 |
| Digital Soul Design Ltd | Professional & scientific | 2013 |
| Direct Glazing Services Ltd | Construction | 2019 |
| Disabled Persons Housing Service (Fife) Limited | Information & communication | 2001 |
| DJD Access Ltd | Mining & quarrying | 2024 |
| DLD Inspection Services Limited | Professional & scientific | 2012 |
| Dogma Square Properties Limited | Other services | 2022 |
| Domami Ltd | Construction | 2026 |
| Donaldson Door Systems Limited | Manufacturing | 2006 |
| Donaldson Timber Engineering Limited | Manufacturing | 1986 |
| Donaldson Trustee Limited | Administrative & support | 1995 |
| Dondu Limited | Hospitality | 2017 |
| Door Distribution Ltd | Extraterritorial | 2017 |
| Dove Court Homes Ltd. | Construction | 2015 |
| DP Services (Holdings) Ltd | Professional & scientific | 2022 |
| DP Systems (Scotland) Limited | Manufacturing | 2004 |
| DPS Group Ltd | Manufacturing | 2007 |
| DR Grieve's Clinic Ltd | Health & social care | 2023 |
| DR L Tsantilas Ltd | Health & social care | 2025 |
| Dragnet Design Ltd | Administrative & support | 2017 |
| Dream Clean (WB) Ltd | Administrative & support | 2023 |
| Dreamwork Limited | Professional & scientific | 2006 |
| Dreelside Engineering Limited | Professional & scientific | 2024 |
| DRK Platforms Ltd | Information & communication | 2018 |
| DROPZONE105 Limited | Wholesale & retail | 2025 |
| DS Maintenance Solutions Ltd | Construction | 2017 |
| DS Taylor Properties Ltd. | Real estate | 2016 |
| DT Civils Consultants Ltd | Construction | 2024 |
| Ducks in a ROW Ltd | Professional & scientific | 2026 |
| Ductform Hvac Fabrication & Engineering Ltd | Manufacturing | 2017 |
| Ductform Ventilation (U.K.) Ltd. | Manufacturing | 1977 |
| Duffy’S Diamonds Ltd | Administrative & support | 2025 |
| Dunedin Advisory Limited | Administrative & support | 2009 |
| Duraflor Products Ltd | Construction | 2021 |
| Dusal Limited | Manufacturing | 1990 |
| Duzce Ltd | Hospitality | 2025 |
| DW & LA Ltd | Professional & scientific | 2012 |
| DW Landscaping Limited | Administrative & support | 2024 |
| DX2 Consultancy Ltd | Professional & scientific | 2012 |
| Dynaboard Ltd | Extraterritorial | 2023 |
| Dyslexia Pathways Community Interest Company | Education | 2009 |
| E C Aluminium Ltd | Manufacturing | 2018 |
| E&J Trading Company Private Ltd | Wholesale & retail | 2024 |
| E.N.D. Hydraulics Ltd | Construction | 2023 |
| E.W. Edwardson (Electrical Contractors) Limited | Construction | 1975 |
| E.W. Edwardson 2022 Holdings Limited | Professional & scientific | 2022 |
| Earnrate Limited | Real estate | 1990 |
| Easityre Ltd. | Wholesale & retail | 2008 |
| East Coast Refrigeration Limited | Construction | 2019 |
| East Scotland Paving Ltd | Construction | 2024 |
| Easy Stop Ltd | Wholesale & retail | 2017 |
| Eccaam Limited | Real estate | 2022 |
| Ecosse Industries Ltd | Professional & scientific | 2021 |
| Ecosse Lifting Services Limited | Administrative & support | 2014 |
| Ecosse Moto Tours Ltd | Administrative & support | 2024 |
| ED Capital Limited | Real estate | 2014 |
| ED Capital NO.1 Limited | Real estate | 2014 |
| Eden Fife Healthcare Limited | Public administration | 2023 |
| Eden Fyfe Accounts Limited | Professional & scientific | 2007 |
| Eden Fyfe Limited | Professional & scientific | 2019 |
| Eden Joinery Fife Ltd | Administrative & support | 2017 |
| Eden Muir Ltd | Hospitality | 2019 |
| Eden Projects Fife Ltd | Manufacturing | 2024 |
| Eden Structures Limited | Construction | 2017 |
| Edinburgh Airport Transport Ltd | Administrative & support | 2022 |
| Edinburgh Distribution Company Limited | Wholesale & retail | 2021 |
| Edinburgh Plumbing and Heating Limited | Construction | 2017 |
| Eejays Ltd | Wholesale & retail | 2026 |
| EEM BEE Dynasty Ltd | Financial services | 2025 |
| EHL Care Ltd | Health & social care | 2021 |
| Eighth Street Limited | Real estate | 2020 |
| EL Event Services Scotland Ltd | Administrative & support | 2012 |