| ARK Sales Ltd | Wholesale & retail | 2025 |
| Arranglen Limited | Financial services | 1998 |
| Arsav Cool and Groceries Ltd | Wholesale & retail | 2024 |
| AS Steel Erecting Ltd | Construction | 2026 |
| AS Vehicle Specialists Ltd | Wholesale & retail | 2025 |
| Ashfield FM Ltd | Wholesale & retail | 2021 |
| Askfor Beauty Ltd | Other services | 2024 |
| Askfor Property Ltd | Real estate | 2026 |
| ASM Local Ltd | Wholesale & retail | 2023 |
| AT Celestia Ltd | Other services | 2024 |
| ATJ25 Ltd | Hospitality | 2025 |
| Atkinson Property Solutions Limited | Financial services | 2020 |
| Atyab Shawarma Ltd | Hospitality | 2025 |
| Aulds Oak Mall Limited | Wholesale & retail | 2018 |
| Aulds Piazza Limited | Wholesale & retail | 2018 |
| Aulds Retail Limited | Manufacturing | 2018 |
| Aulds Services Limited | Administrative & support | 2018 |
| Aulds ST Enochs Limited | Wholesale & retail | 2018 |
| Aulds the Bakers Ltd | Manufacturing | 2013 |
| AV & NV Investments Ltd | Real estate | 2024 |
| AVA Flavour Ltd | Administrative & support | 2026 |
| Avalon Real Estates Ltd | Real estate | 2023 |
| Avonmouth Generation Limited | Energy | 2017 |
| Avtar Developments Ltd | Real estate | 2021 |
| Avtar Imports Ltd | Wholesale & retail | 2024 |
| Awesome Aminos Ltd | Wholesale & retail | 2026 |
| AWR SPS Inspection Limited | Professional & scientific | 2019 |
| Ayre Properties (Scotland) Limited | Real estate | 2020 |
| Ayub Traders Ltd | Wholesale & retail | 2022 |
| B. Fisher Property Holdings Limited | Real estate | 2021 |
| B.Positive MOT & Repair Centre Ltd | Wholesale & retail | 2019 |
| B1 Edinburgh Ltd | Construction | 2025 |
| Baab Developments Limited | Real estate | 2022 |
| Baby Blairs Ltd | Wholesale & retail | 2017 |
| Bake N Bite Largs Ltd | Hospitality | 2025 |
| Baker Street Generation Limited | Energy | 2018 |
| Bakr Ltd | Hospitality | 2025 |
| Balevain Holdings Ltd | Transport & logistics | 2024 |
| Balmore Contracting Limited | Extraterritorial | 2015 |
| Balmore Inspection Services Limited | Extraterritorial | 2015 |
| Balmore Lettings Limited | Real estate | 2018 |
| Balmore Storage Ltd | Transport & logistics | 2025 |
| Balmore Wind Services Limited | Other services | 2019 |
| Balrossie Developments Limited | Construction | 2024 |
| Bangbangprize Ltd | Arts & recreation | 2024 |
| Banknotes Skateboards Ltd | Wholesale & retail | 2026 |
| Banksey Bespoke Carpentry & Joinery Ltd | Construction | 2025 |
| Bansals Construction Ltd | Wholesale & retail | 2019 |
| BAO an Nails Bar Ltd | Other services | 2026 |
| Barakoti Groceries Limited | Wholesale & retail | 2026 |
| Base Coffee Gourock Limited | Wholesale & retail | 2023 |
| Bass Rock Geotechnical Ltd | Professional & scientific | 2024 |
| Bateman Electrical Services Ltd | Construction | 2021 |
| Bath & Tile Studio Ltd | Extraterritorial | 2024 |
| Bathroom Elegance Limited | Wholesale & retail | 1992 |
| Battery Park Nursery Ltd | Education | 2012 |
| Battle City Gaming Ltd | Wholesale & retail | 2024 |
| Baxters House Limited | Wholesale & retail | 2021 |
| Bay Windows & Doors Limited | Manufacturing | 2008 |
| Bayfleet Limited | Extraterritorial | 2010 |
| BC New Limited | Real estate | 2019 |
| Bclabby IT Solutions Ltd | Information & communication | 2025 |
| BDC Management Limited | Real estate | 2022 |
| Beautybargreenock Ltd | Other services | 2022 |
| Bell Custom Ltd | Wholesale & retail | 2024 |
| Bella Kays Ltd | Hospitality | 2024 |
| Belleknowes Generation Limited | Energy | 2018 |
| Bellhydro Limited | Energy | 2011 |
| Belville Foods Limited | Hospitality | 2025 |
| Belville Properties Limited | Real estate | 2023 |
| Benlee Management Limited | Administrative & support | 2011 |
| Beryl Street Generation Limited | Energy | 2017 |
| Bespoke Furnishings Ltd | Wholesale & retail | 2024 |
| Best Groceries Ltd | Wholesale & retail | 2024 |
| Beth Takes Pictures Limited | Wholesale & retail | 2022 |
| Betterbuild Functional Fitness Ltd | Arts & recreation | 2020 |
| Betterbuild Recovery Solutions Ltd | Arts & recreation | 2024 |
| Beyond Real Estate Limited | Real estate | 2022 |
| Bijoux Retail Ltd | Other services | 2019 |
| Bilal Retailer Ltd | Wholesale & retail | 2025 |
| Binpin (UK) Limited | Manufacturing | 2012 |
| Bisfa Ltd | Hospitality | 2026 |
| Black Hill Lifting Solutions Ltd | Construction | 2025 |
| Black Shed Generation Limited | Energy | 2017 |
| Blackhall Investments Limited | Real estate | 1994 |
| Blackhall Properties Limited | Hospitality | 1999 |
| Blackhall Securities Limited | Real estate | 1994 |
| Blair & Bryden LLP | | 2014 |
| Blair & Bryden Trustees Limited | Professional & scientific | 2023 |
| Blairmore Heritage Limited | Wholesale & retail | 2004 |
| Blairmore Homes Ltd | Real estate | 2021 |
| Blairs Windows Ltd. | Manufacturing | 2011 |
| Blenheim Holdings Limited | Construction | 1982 |
| Blindbuy Ltd | Wholesale & retail | 2025 |
| Bloom Leisure Limited | Other services | 2018 |
| Bmpg Property Ltd | Real estate | 2023 |
| Bonnie Argyll Ltd | Wholesale & retail | 2019 |
| Bonnie Competitions Ltd | Arts & recreation | 2025 |
| Bonnie Little Babies Limited | Wholesale & retail | 2023 |
| Boolee Clothing Limited | Wholesale & retail | 2022 |