| Sahn II Ltd | Real estate | 2022 |
| Sales Alchemy Ltd | Professional & scientific | 2013 |
| Salmon Fish Scotland Ltd | Arts & recreation | 2022 |
| Saltire Fitout Solutions Ltd | Construction | 2020 |
| Santa Monica Airlines Ltd. | Information & communication | 1997 |
| SAT Homes Ltd | Real estate | 2023 |
| SC Warehouse Ltd | Wholesale & retail | 2024 |
| Scnelectrics Ltd | Information & communication | 2023 |
| Scotia Bearings & Hydraulics Ltd | Wholesale & retail | 2004 |
| Scotia Valley Holdings Ltd | Financial services | 2020 |
| Scotland's Hotel Limited | Hospitality | 1996 |
| Scott Direct (Peterhead) Limited | Administrative & support | 2018 |
| Scott Direct Limited | Wholesale & retail | 1994 |
| Scottish Building Federation | Other services | 2009 |
| Scottish Handball Association | Arts & recreation | 2006 |
| Scottish Pentathlon Limited | Arts & recreation | 2015 |
| SD Chip Shop Ltd | Hospitality | 2019 |
| SD Delivery Limited | Other services | 2025 |
| SDS Projects Ltd | Information & communication | 2021 |
| Seahawk Apparel Limited | Manufacturing | 2016 |
| Seamount Ltd | Construction | 2019 |
| Second Chance (Falkirk) Ltd. | Other services | 2017 |
| Seff Solutions Ltd | Information & communication | 2013 |
| Sent to Clean Contracts Ltd | Administrative & support | 2025 |
| Sent to Clean Ltd | Other services | 2016 |
| SGE Capital Holdings Ltd | Financial services | 2025 |
| SGE Property Group Ltd | Real estate | 2025 |
| Sgiobalta Productions Limited | Information & communication | 2017 |
| Shattered Ground Ltd | Professional & scientific | 2021 |
| Shergill Hotels Ltd | Hospitality | 2012 |
| Sherosa.Uk Ltd | Wholesale & retail | 2026 |
| SHF Integrity Limited | Professional & scientific | 2023 |
| Shield Healthcare Solutions Ltd | Financial services | 2022 |
| Shore Office Ltd | Professional & scientific | 2025 |
| Shuttlesocks Limited | Wholesale & retail | 2022 |
| Simpsons Accident Repair Ltd | Wholesale & retail | 2022 |
| SJM Business Analysis Ltd | Information & communication | 2023 |
| Skinner Plumbing & Heating Ltd | Construction | 2023 |
| Sl&J Properties Limited | Real estate | 2024 |
| Sldr Property Ltd | Real estate | 2026 |
| SLH Engineering Scotland Ltd | Professional & scientific | 2023 |
| SLS Properties Ltd | Real estate | 2016 |
| SM Central Properties Ltd | Real estate | 2021 |
| Smart Delivery Services Ltd | Transport & logistics | 2024 |
| SMT Plumbing & Heating Scotland Ltd | Construction | 2018 |
| Solasta IT Ltd | Information & communication | 2018 |
| Solway Electronics Ltd | Wholesale & retail | 2023 |
| Southall Project Solutions Limited | Professional & scientific | 2014 |
| Spa Water Treatment Ltd | Other services | 2025 |
| Sparta Boxing Academy Limited | Arts & recreation | 2014 |
| Specialist Product Services Limited | Extraterritorial | 2005 |
| Specialist Street Lighting Services Ltd | Construction | 2012 |
| Spectacular Properties Limited | Real estate | 2015 |
| Spectors Trade Ltd | Wholesale & retail | 2025 |
| Sportex Group Limited | Administrative & support | 2004 |
| Sportex Recycling Ltd | Water & waste | 2023 |
| SPP Flexible Packaging Limited | Administrative & support | 2021 |
| SRM Civils Ltd | Construction | 2025 |
| Sruighlea Estates Ltd | Real estate | 2023 |
| Start With Bike Ltd | Administrative & support | 2022 |
| Steedsy.Com Ltd | Administrative & support | 2016 |
| Steel-Hub Limited | Construction | 2015 |
| Steel-N-Time Limited | Manufacturing | 2021 |
| Stevenston Developments Limited | Construction | 2025 |
| Stevola Consultancy Solutions Ltd | Administrative & support | 2016 |
| Stewart Electrical Limited | Manufacturing | 1996 |
| Still Asset Integrity Services Ltd | Professional & scientific | 2010 |
| Stirling Glazing Limited | Extraterritorial | 2025 |
| Stratum Drilling Solutions Ltd | Construction | 2017 |
| Street Lighting Supplies & Co Ltd. | Wholesale & retail | 2002 |
| Streetlight Warehouse Ltd | Extraterritorial | 2015 |
| Strikes Holdings Limited | Professional & scientific | 1996 |
| STS Group Ltd | Professional & scientific | 2012 |
| Stuartmcfly Ltd | Professional & scientific | 2019 |
| Studbolt (Scotland) Holdings Limited | Financial services | 2021 |
| Studbolt (Scotland) Limited | Manufacturing | 2001 |
| Suction Excavator Scotland Ltd | Professional & scientific | 2016 |
| Suesaid Limited | Administrative & support | 2009 |
| Suke Limited | Professional & scientific | 2025 |
| Summ Ltd | Wholesale & retail | 2024 |
| Sunnylaw Ltd | Professional & scientific | 2024 |
| Sunrise Totalcare Ltd | Health & social care | 2022 |
| Suzanne Lamont Ltd | Professional & scientific | 2023 |
| SWC Independent Ltd | Professional & scientific | 2009 |
| Swiftbasket Limited | Wholesale & retail | 2025 |
| Swim Outside Ltd | Extraterritorial | 2025 |
| Swinlees Holdings Limited | Financial services | 2020 |
| Swinlees Quarry Limited | Mining & quarrying | 2020 |
| Swinlees Quarrying Limited | Mining & quarrying | 2021 |
| SWO Consulting Ltd | Professional & scientific | 2024 |
| Syncplex Ltd | Real estate | 2020 |
| Systechnica Limited | Manufacturing | 1998 |
| T Care Servicing Ltd | Other services | 2025 |
| T J Rumble Ltd | Transport & logistics | 2024 |
| T20 Collectables Ltd | Wholesale & retail | 2025 |
| T2GREEN Ltd | Arts & recreation | 2023 |
| TAJ Grocers Ltd | Wholesale & retail | 2019 |
| Tamsal Property Ltd | Real estate | 2022 |
| Tankwash Ltd | Administrative & support | 2015 |
| Tarduf Properties Limited | Professional & scientific | 2017 |