| B.T Driver Solutions Scotland Ltd | Administrative & support | 2025 |
| B15 Marine Ltd | Professional & scientific | 2019 |
| B2C Limited | Administrative & support | 2024 |
| Bachan G Ltd | Real estate | 2025 |
| Backyard Bees Ltd | Education | 2024 |
| Badrallach Community Company | Other services | 2019 |
| Badrekhan Brothers Ltd | Other services | 2023 |
| BAF Valves Limited | Manufacturing | 1991 |
| Bailey Park Productions Limited | Construction | 1989 |
| Baker Gostelow Law Ltd | Professional & scientific | 2006 |
| Bakuli Limited | Real estate | 2020 |
| Balls of Thunder Competitions Ltd | Arts & recreation | 2023 |
| Balmore Trading Limited | Information & communication | 2014 |
| Balmuir Holdings Limited | | 1993 |
| Baloch Biomedical Sciences Limited | Health & social care | 2025 |
| Bankhead Developments (Scotland) Ltd. | Construction | 2016 |
| Bar West Limited | Hospitality | 2010 |
| Barbour Electrical Ltd | Construction | 2020 |
| Barcodz Ltd | Wholesale & retail | 2019 |
| Barem Associates Ltd | Wholesale & retail | 2014 |
| Barncluith Construction and Property Development Ltd | Construction | 2013 |
| Barncluith Limited | Real estate | 2018 |
| Barncrest Property UK Ltd | Real estate | 2025 |
| Baronsview Limited | Professional & scientific | 2024 |
| Barrie & Currie Limited | Construction | 2019 |
| Bathroom Adaptations Ltd | Construction | 2025 |
| Bathroom People Limited | Wholesale & retail | 2005 |
| Bathroom World (Scotland) Ltd | Wholesale & retail | 2014 |
| Bathtime Scotland Limited | Extraterritorial | 2009 |
| Battle Storm Roofing & Building Ltd | Construction | 2020 |
| Bay Rooms Arran Limited | Hospitality | 2025 |
| Bayes Eden Ventures Ltd | Real estate | 2024 |
| BAYHORSE39 Ltd | Hospitality | 2025 |
| BB Medical Limited | Health & social care | 2021 |
| Bb's Salon Hamilton Ltd | Other services | 2024 |
| BC Construction Group Limited | Construction | 2024 |
| BC Solutions Scotland Ltd | Real estate | 2022 |
| Bcloudy Limited | Information & communication | 2019 |
| BDA Artis Ltd. | | 2016 |
| Bdta Ltd | Wholesale & retail | 2026 |
| Bear and Black Ltd | Construction | 2024 |
| Bearhill TMS Ltd | Professional & scientific | 2017 |
| Beattie Wall & Floor Tiling Limited | Construction | 2017 |
| Beau Childcare Ltd | Health & social care | 2019 |
| Beau Ultime Skin & Aesthetics Ltd | Health & social care | 2019 |
| Beaumont Rowe Limited | Real estate | 2025 |
| Beautifulee Ltd | Health & social care | 2024 |
| Beauty by Aimee Ltd | Other services | 2025 |
| Beauty Network Ltd. | Other services | 2001 |
| Beaver Economics Limited | Professional & scientific | 2019 |
| Bedrooms Plus Ltd | Manufacturing | 2013 |
| Beechcraft Limited | | 2023 |
| Beechfield Residential Limited | Real estate | 2025 |
| Behaviour Digital Ltd | Professional & scientific | 2022 |
| Belgacem Martial Arts Ltd | Education | 2024 |
| Belhaven Rent Ltd | Real estate | 2026 |
| Bell & Mcguinn Joinery Ltd | Construction | 2022 |
| Bell Solicitors Limited | Professional & scientific | 2007 |
| Bellside Building & Timber Supplies Limited | Wholesale & retail | 1995 |
| Bellside Building Supplies Limited | Wholesale & retail | 2014 |
| Bellside Property Company Ltd | Real estate | 2018 |
| Bell’S Bakes Limited | Manufacturing | 2025 |
| BEN More Energy Limited | Professional & scientific | 2010 |
| Bene Pugno Catering Club Limited | Hospitality | 2025 |
| Benjamin Wall Limited | Health & social care | 2025 |
| Bentick Battery Storage Limited | Construction | 2022 |
| Berigdar Trading Limited | Wholesale & retail | 2022 |
| Berkhamsted Dental Practice Limited | Health & social care | 2024 |
| Berlin Food Company (Edinburgh) Ltd | Other services | 2017 |
| Berlin Food Company (Hamilton) Ltd | Other services | 2017 |
| Berserk Computer Services Ltd | Wholesale & retail | 2022 |
| Bestnbuy Ltd | Wholesale & retail | 2025 |
| BETTERBILLS4BUSINESS Ltd | Administrative & support | 2010 |
| Beyond ALL Labels CIC | Health & social care | 2026 |
| Beyond the 8 Ball Ltd | Professional & scientific | 2025 |
| BFI Scotland Limited | Financial services | 2022 |
| BFK 001 Ltd. | | 2023 |
| BFK 002 Ltd. | | 2024 |
| BFK 004 Ltd. | | 2023 |
| BFK SUB Limited | | 2023 |
| BFK Top Ltd | | 2023 |
| BGS Properties Leicester Ltd | Real estate | 2017 |
| BH Dental Ltd | Health & social care | 2023 |
| BH Styles Ltd. | Other services | 2011 |
| Bhayat Ltd | Health & social care | 2023 |
| Bianco Boutiques Limited | Wholesale & retail | 2018 |
| Bicester II Nominees Limited | | 2023 |
| Bicester III Nominees Limited | | 2023 |
| Bicester IV Nominees Limited | | 2023 |
| Bicester Nominees Limited | | 2023 |
| Big Bricks (Scotland) Limited | Real estate | 2026 |
| Big Dog Books Limited | Wholesale & retail | 2016 |
| Big Splash Competition Ltd | Wholesale & retail | 2026 |
| Bigdna Ltd | Professional & scientific | 2006 |
| Billing Properties Ltd | Real estate | 2020 |
| Billing Services Group (UK) Limited | | 2012 |
| Birds Property Ltd | Real estate | 2023 |
| BJH Land Asset Ltd | Construction | 2022 |
| BJM Design (Scotland) Limited | Manufacturing | 2024 |
| Bjmca Ltd | Health & social care | 2011 |