| Spice Bothwell Ltd | Hospitality | 2025 |
| Spice of Life 786 Limited | Hospitality | 2024 |
| Spice of Life Coatbridge Limited | Real estate | 2002 |
| Spice of Life Investments Limited | Real estate | 2002 |
| Spider Design Limited | Information & communication | 2026 |
| Spin PIN Ltd | Arts & recreation | 2024 |
| Spmcc Ltd | Professional & scientific | 2020 |
| Sponge and Hoses Limited | Other services | 2021 |
| Sports Coaching Group Services Ltd | Administrative & support | 2025 |
| Spot on Damp Surveyors Ltd | Construction | 2026 |
| Spot on Group Holdings Ltd | Financial services | 2026 |
| Spot on Property Developments Limited | Construction | 2026 |
| Spree Spots Ltd | Wholesale & retail | 2023 |
| Springboard Leisure Limited | Professional & scientific | 2014 |
| Sprinktec Ltd | Public administration | 2018 |
| Spuddylicious Ltd | Hospitality | 2025 |
| Spyhs Limited | Other services | 2022 |
| Sqlp LLP | | 2006 |
| Squidgy EYE Music Ltd | Information & communication | 2025 |
| Squint Panda Ltd | Health & social care | 2021 |
| SRC Electrics Limited | Construction | 2015 |
| SRC Property and Construction Limited | Construction | 2019 |
| SRI Annam Foods Ltd | Hospitality | 2017 |
| SRI Aush Foods Ltd | Wholesale & retail | 2024 |
| SRI Sharma Properties Ltd | Real estate | 2023 |
| SRS Care Solutions (Central) Ltd | Administrative & support | 2020 |
| SRW Inspection Services Ltd | Construction | 2016 |
| SSG1 Limited | Real estate | 2021 |
| SSG2 Limited | Real estate | 2021 |
| SSG3 Limited | Health & social care | 2021 |
| SSJ Homes Limited | Real estate | 2018 |
| Sspark Limited | Wholesale & retail | 2022 |
| Sstkc Limited | Arts & recreation | 2018 |
| ST. George's Trust Company Limited | | 2023 |
| Stanford (Scotland) Limited | Arts & recreation | 2016 |
| Stanford Commercial (Scotland) Limited | Real estate | 2016 |
| Stanford Commercial Glasgow Limited | Real estate | 2021 |
| Stanford Commercial Lanarkshire Limited | Real estate | 2021 |
| Stanford Logistics (Scotland) Limited | Administrative & support | 2025 |
| Stanford Properties (Scotland) Limited | Real estate | 2016 |
| Star Consultancy Services Ltd | Professional & scientific | 2023 |
| Star Couture Limited | Wholesale & retail | 2017 |
| Star Dairies Limited | Manufacturing | 2015 |
| Star Estate Solutions Ltd | Real estate | 2023 |
| Starr Insurance & Reinsurance Limited | | 2010 |
| Starry Services Limited | Administrative & support | 2018 |
| Status Error Limited | Wholesale & retail | 2012 |
| Stay on the Slopes Ltd | Administrative & support | 2025 |
| Staylowe Ltd | Real estate | 2025 |
| Stcs (Scotland) Ltd | Construction | 2009 |
| Stcs Scotland (Group) Ltd | Construction | 2025 |
| Steadyhand Productions Limited | Information & communication | 2022 |
| Stebos Digital Limited | Information & communication | 2023 |
| Steele Demolition and Construction Services Limited | Construction | 2020 |
| Stein FM Limited | Construction | 2020 |
| Stein Group Limited | Administrative & support | 2024 |
| Steph Wall Yoga Ltd | Health & social care | 2017 |
| Stereofunk Ltd | Other services | 2022 |
| Sterling Origin Limited | Information & communication | 2026 |
| Steven Cairns Ltd | Construction | 2025 |
| Stevenson Spa Ltd | Other services | 2014 |
| Stewart Electrical Telecommunications Ltd | Manufacturing | 2017 |
| Stewart Fraser (Millport) Limited | Construction | 2005 |
| Stirling Maxwell Limited | Real estate | 2024 |
| Stirling Windscreens Limited | Manufacturing | 2011 |
| Stirrat Dick Limited | Real estate | 1987 |
| Stisha Ltd | Arts & recreation | 2016 |
| Stockzone Ltd | Wholesale & retail | 2025 |
| Stodarts LLP | | 2020 |
| Stoer Accounting Ltd | Professional & scientific | 2021 |
| Stoer Capital Solutions Ltd | Wholesale & retail | 2025 |
| Stolt Tankers Limited | | 2023 |
| Stomp Flooring Ltd | Construction | 2022 |
| Stonebyres Properties Ltd | Real estate | 2024 |
| Stonehouse Corporation L.P. | | 2018 |
| Stonehouse L.P. | | 2022 |
| Stonevale Lettings Ltd | Real estate | 2013 |
| Stonevale Limited | Real estate | 2005 |
| Store ROW Inn Limited | Hospitality | 2024 |
| Stork in the City Limited | Wholesale & retail | 2013 |
| Storytime Drinks Ltd | Manufacturing | 2025 |
| Stovykla SU Karolina Ltd | Health & social care | 2026 |
| STR Bricklaying Ltd | Construction | 2025 |
| Strachan Craft Bistro Limited | Hospitality | 2023 |
| Strachan Craft Butchers Limited | Manufacturing | 2018 |
| Strachan Office Supplies Holdings Ltd. | Manufacturing | 2000 |
| Strachans Estate Ltd | Real estate | 2022 |
| Straight Shooter Management Consulting Ltd | Professional & scientific | 2025 |
| Straight UP Construction Services Ltd | Construction | 2023 |
| Strategic Property Investments Limited | Real estate | 2021 |
| Strath Power Solutions Ltd. | Administrative & support | 2020 |
| Strath-Air Limited | Energy | 1984 |
| Strathart Surveys Limited | Professional & scientific | 2013 |
| Strathaven Usave Keystore Limited | Wholesale & retail | 2025 |
| Strathcarron Homes (SGX) Ltd | Real estate | 2017 |
| Strathcarron Homes Limited | Construction | 2015 |
| Strathclyde Holdings Limited | Financial services | 2019 |
| Strathclyde Masonry Limited | Construction | 2018 |
| Strathclyde Plastic Fabricators Limited | Manufacturing | 2009 |
| Strathclyde Property Limited | Real estate | 2011 |