| Silver Sattar Bothwell Ltd | Construction | 2016 |
| Silvertonhill Joiners and Builders Limited | Construction | 2023 |
| Simbiottik Limited | Information & communication | 2006 |
| Simjim Limited | Real estate | 2013 |
| Simple ARB Solutions Ltd | Administrative & support | 2021 |
| Simpson Medical Reports Ltd. | Health & social care | 2003 |
| Sinusoothe Ltd | Manufacturing | 2009 |
| Siobhan Quinn Ltd | Administrative & support | 2010 |
| Sisa Management Consulting Limited | Professional & scientific | 2022 |
| Sissi Ltd | Manufacturing | 2021 |
| Sivam Hair & Beauty Limited | Other services | 2015 |
| Siya Dental Ltd | Health & social care | 2023 |
| SJB Deliveries Ltd | Extraterritorial | 2013 |
| SJI Electrical Ltd | Construction | 2019 |
| SJL Fire & Security Ltd | Administrative & support | 2020 |
| SJS Humanist Ceremonies Ltd | Other services | 2024 |
| Sjtoptics Ltd | Health & social care | 2025 |
| SK Jointing Ltd | Construction | 2026 |
| Skbs Property Ltd | Real estate | 2020 |
| Skfd Property Co Ltd | Real estate | 2020 |
| Sky King Falconry & Pest Control Limited | Professional & scientific | 2007 |
| Sky SO Bright Ltd | Financial services | 2025 |
| SKY3 Investments Limited | Real estate | 2017 |
| Skye Glen Limited | Wholesale & retail | 2012 |
| Skyecam Limited | Professional & scientific | 2015 |
| Skyline Properties Scotland Ltd | Administrative & support | 2021 |
| Skyline Properties Solutions Ltd | Real estate | 2025 |
| Skyline Shopfront and Fabricators Ltd | Manufacturing | 2021 |
| Skynet (Scotland) Ltd | Administrative & support | 2010 |
| SL Scaffolding Limited | Construction | 2025 |
| Slainte Mhath Uddingston Ltd | Health & social care | 2023 |
| Slightly Potty Limited | | 2023 |
| SLL Trading Limited | Wholesale & retail | 2001 |
| Slog Ltd | Wholesale & retail | 2023 |
| SLR Developments (Scotland) Ltd | Construction | 2015 |
| SM Skills Limited | Education | 2022 |
| SM Vipe Ltd | Wholesale & retail | 2023 |
| Sm-Tech Construction Services Ltd | Construction | 2023 |
| Smart and Scientific Solutions Ltd | Wholesale & retail | 2020 |
| Smart Compliance Ltd | Professional & scientific | 2010 |
| Smartcast Limited | Construction | 2011 |
| Smarter EV Ltd | Construction | 2022 |
| Smarter Utility Group Limited | Construction | 2021 |
| Smarter Utility Holdings Limited | Administrative & support | 2022 |
| Smarter Utility Renewables Ltd | Construction | 2023 |
| SMD Inspections Limited | Manufacturing | 2012 |
| Smillie Independent Plumbing Supplies Ltd | Wholesale & retail | 2010 |
| Smillie Property Developments Ltd | Real estate | 2022 |
| Smith Heating & Plumbing Limited | Construction | 2015 |
| Smith Inglis & Tait Ltd | Professional & scientific | 2013 |
| SML Pubs Ltd | Hospitality | 2025 |
| Smlg Property Limited | Households | 2016 |
| Smoothlinq Ltd | Professional & scientific | 2026 |
| SMP and Sons Ltd | Real estate | 2020 |
| SMS Maintenance Services Limited | Administrative & support | 2007 |
| SMS Technology (UK) Ltd | Professional & scientific | 2011 |
| Smsm Enterprises Ltd | Real estate | 2021 |
| Smuim Ltd | Real estate | 2025 |
| Snackalicious Ltd | Wholesale & retail | 2024 |
| Snapdragon Edinburgh Limited | Wholesale & retail | 2014 |
| Social 902 Ltd | Professional & scientific | 2023 |
| Society of International GAS Tanker and Terminal Operators Limited | | 1980 |
| Society of International GAS Tanker and Terminal Operators, Ltd. | | 2023 |
| Soeliz UK Limited | Real estate | 2024 |
| Soft Leaves Ltd | Wholesale & retail | 2025 |
| Soja Skincare Ltd | Wholesale & retail | 2026 |
| Sokhi Smiles Ltd | Health & social care | 2023 |
| Solar Dynamix UK Limited | Wholesale & retail | 2018 |
| Solar Services (Scotland) Ltd | Construction | 2015 |
| Solid Light Limited | Administrative & support | 2009 |
| Solmaris Ltd | Professional & scientific | 2010 |
| Solvoterra Limited | Extraterritorial | 2011 |
| Solweb Systems Limited | Information & communication | 2004 |
| SOM Thai Limited | Hospitality | 2023 |
| Something New Hair Salon Ltd | Other services | 2016 |
| Sommerville Property Lets Ltd | Real estate | 2026 |
| Sonai Limited | Health & social care | 2015 |
| Soni Property Group Limited | Real estate | 2016 |
| Sorsa Clothing Ltd | Wholesale & retail | 2012 |
| South East Asia Telecoms & Satellite (UK) Limited | Financial services | 2023 |
| South Lanarkshire Council Nominees Limited | Public administration | 2022 |
| South Ocean Capital Limited | | 2023 |
| South West Transport Ltd. | Administrative & support | 1997 |
| Southbeat Limited | Other services | 2005 |
| Southside Sushi Co Ltd | Hospitality | 2024 |
| Sovereign Sushi Ltd | Wholesale & retail | 2024 |
| Spa in the City Limited | Other services | 2000 |
| Spa Leisure Ltd | Other services | 2021 |
| Space Commercial Ltd | Real estate | 2022 |
| Sparkle Squad Cleaning & Hygiene Services Ltd | Administrative & support | 2026 |
| Spartan Risks Consultancy Ltd | Hospitality | 2019 |
| Speak Clothing Ltd | Wholesale & retail | 2021 |
| Spectek Insulation Limited | Construction | 2010 |
| Spectre-Prime Limited | Health & social care | 2016 |
| Speedlamps Limited | Wholesale & retail | 2003 |
| Speedy Traders Ltd | Wholesale & retail | 2025 |
| Speedy Van Removals Ltd | Transport & logistics | 2025 |
| Spelman Property Ltd | Real estate | 2025 |
| Spencer James Logistics Ltd | Transport & logistics | 2021 |
| Spey Bay Leisure Ltd | Hospitality | 2025 |