| BKH Joinery & Construction Ltd | Construction | 2025 |
| Blaby Westfield Fitness Ltd | Arts & recreation | 2026 |
| Blaby Westfield House Hotel Ltd | Hospitality | 2025 |
| Black Box Theatrical Limited | Arts & recreation | 2025 |
| Black Cobra Tattoo Limited | Administrative & support | 2017 |
| Black Squirrel Properties Limited | Real estate | 2021 |
| Black Woods Legal Limited | Professional & scientific | 2016 |
| Blackrock Europe Property Fund III L.P. | | 2007 |
| Blackwall Builders Hamilton Limited | Construction | 2020 |
| Blackwell's (East Kilbride) Ltd | Real estate | 2006 |
| Blackwood Care Ltd | Health & social care | 2025 |
| Blackwood Care Properties Ltd | Real estate | 2026 |
| Blackzone Coaching Ltd | Arts & recreation | 2018 |
| Blair Construction Services Ltd | Professional & scientific | 2009 |
| Blaise Technology Ltd | Other services | 2016 |
| Blaize Clothiers (Bellshill) Limited | Transport & logistics | 1991 |
| Blakemore Luke Limited | Other services | 2024 |
| Blaks Tattoo Ltd | Other services | 2022 |
| Blantyre Barbers Ltd | Other services | 2025 |
| Blantyre Catering Ltd | Hospitality | 2022 |
| Blantyre Hospitality Ltd | Hospitality | 2022 |
| Blantyre News Ltd | Wholesale & retail | 2022 |
| Blend App Limited | Extraterritorial | 2020 |
| Bling City Limited | Wholesale & retail | 2013 |
| Blissfulpeters Limited | Administrative & support | 2021 |
| Blue Light Technology Ltd | Wholesale & retail | 2021 |
| Blue MAX Investments Ltd. | Real estate | 2013 |
| Blue Topaz Estates Ltd | Real estate | 2019 |
| Bluescale Talent Ltd | Information & communication | 2026 |
| Blush and Brass Limited | Wholesale & retail | 2026 |
| Blushing Blooms Ltd | Wholesale & retail | 2020 |
| BM Accountancy Services Limited | Professional & scientific | 2024 |
| BM Civils Services Ltd | Construction | 2020 |
| BM Consult Ltd | Professional & scientific | 2019 |
| BM Tiling Limited | Construction | 2016 |
| Bm's Trading Floor Ltd | Other services | 2023 |
| Bmck Transport Limited | Transport & logistics | 2019 |
| BMG Business Solutions Limited | Professional & scientific | 2014 |
| Bmmr Ltd | Hospitality | 2025 |
| Bobbleiscious Accessories Ltd | Wholesale & retail | 2026 |
| Body Core Training Limited | Arts & recreation | 2013 |
| Bohome Estate Agents Ltd | Real estate | 2021 |
| Boiler Doctor Falkirk Limited | Construction | 2021 |
| Bolfat Group Limited | Manufacturing | 2025 |
| Bolt Growth Academy Ltd | Information & communication | 2026 |
| Bonnie Electrics Ltd | Construction | 2024 |
| Bonnyview Home Improvement Limited | Real estate | 2026 |
| Border Roofers Limited | Construction | 2013 |
| Borders Automobile Company Limited | Wholesale & retail | 1991 |
| Bothwell Business Limited | Other services | 2023 |
| Bothwell Electrical Services Ltd | Construction | 2022 |
| Boujee Boutique Ltd | Wholesale & retail | 2022 |
| Boundary Bar Leith Ltd | Hospitality | 2024 |
| Bowercross Construction Ltd. | Construction | 2002 |
| Boyata Limited | Financial services | 2025 |
| Braes Functions Ltd | Hospitality | 2024 |
| Braes JSM Ltd | Hospitality | 2024 |
| Braidfield Battery Storage Limited | Construction | 2021 |
| Brand IT Solutions Ltd | Information & communication | 2025 |
| Brandrep Ltd | Wholesale & retail | 2008 |
| Brankholm Serviced Apartments Ltd | Real estate | 2024 |
| Brat's Equipment Limited | Administrative & support | 2016 |
| Brave Pawz Ltd | Agriculture & fishing | 2022 |
| Bravehearts Boxing Gym Ltd | Arts & recreation | 2015 |
| Bravo(Hamilton) Limited | Hospitality | 2025 |
| Braw Home Improvements Limited | Real estate | 2021 |
| Bredisholm Croy Limited | Real estate | 2018 |
| Breslindwg Solutions Limited | Professional & scientific | 2018 |
| Bressay Limited | | 2023 |
| Bri-Mar Properties (Scotland) Ltd | Households | 2022 |
| Brian Gallagher Gardening and Landscaping Services Ltd | Construction | 2013 |
| Bright Green Events Ltd | Administrative & support | 2022 |
| Bright Outlook Homes Ltd | Real estate | 2023 |
| Bright Sky Group Services Ltd | Administrative & support | 2024 |
| Brigside Trading Ltd | Hospitality | 2023 |
| Bromac 2021 Limited | Construction | 2021 |
| Bromac Holdings Limited | Professional & scientific | 2013 |
| Bromac Limited | Construction | 1988 |
| Bronzed (Edinburgh) Limited | Other services | 2011 |
| Brooks's Construction Consultancy Ltd | Construction | 2025 |
| Broom House Farm Estate Limited | Real estate | 2016 |
| Brophy Carey & Co Ltd | Professional & scientific | 2018 |
| Brown Bear Ltd | Health & social care | 2026 |
| Bruce Mccormack Limited | Professional & scientific | 2006 |
| Brugess Healthcare Ltd | Health & social care | 2023 |
| Bruist Trading Ltd | Wholesale & retail | 2018 |
| Brunton's Executive Hire Ltd | Transport & logistics | 2023 |
| Brwa Fade Ltd | Other services | 2023 |
| Bryant and Bell Finance Ltd | Administrative & support | 2025 |
| Bryson Consulting Group Ltd | Professional & scientific | 2007 |
| Bsafe Technology UK Limited | Information & communication | 2025 |
| Bsrep II City Gate Limited | | 2023 |
| BT Holdings (Scotland) Ltd | Real estate | 2020 |
| BTM Dynamics Ltd | Professional & scientific | 2009 |
| Bubble Wrap and Box Self Storage Ltd | Transport & logistics | 2026 |
| Buchan Kane Limited | Real estate | 2021 |
| Budget Bathrooms Ltd | Construction | 2019 |
| BUDGETBOX276 Ltd | Wholesale & retail | 2025 |
| Build-Tec Construction (Hamilton) Ltd. | Construction | 2014 |
| Building and Construction (Hamilton) Ltd | Construction | 2024 |