| Orion Project Consultants Limited | Professional & scientific | 2002 |
| Orkney Research & Innovation Campus LLP | | 2017 |
| ORM Estates Ltd | Administrative & support | 2021 |
| Orrin Joinery Ltd | Construction | 2018 |
| Ostmoor Transit LP | | 2018 |
| Oswald Ventures LP | | 2016 |
| Otle Land Limited | Real estate | 2025 |
| Otle Property Limited | Real estate | 2021 |
| OUT of the Box (Scotland) Ltd. | Arts & recreation | 2004 |
| Outradge Capital LP | | 2016 |
| Overseas Commerce L.P. | | 2014 |
| O’Donnell Couriers Ltd | Transport & logistics | 2023 |
| P & N Mechanical Services Ltd | Manufacturing | 2015 |
| P B Electrical Contracting Services Limited | Construction | 2017 |
| P M Builders (Scotland) Ltd | Construction | 2011 |
| P&C Capital Company LP | | 2018 |
| P&E Property Ltd | Real estate | 2024 |
| P.L.D Smiddy & Engineering Services Ltd | Manufacturing | 2019 |
| Pacemaker Cleaning Services Limited | Administrative & support | 2001 |
| Pacific Shipping L.P. | | 2014 |
| Pacific Trade Alliance LP | | 2016 |
| Pack Copy Sent Ltd | Professional & scientific | 2012 |
| Packaging Solutions Scotland Limited | Administrative & support | 2004 |
| Padma (Inverness) Ltd | Hospitality | 2023 |
| Palladium Solutions L.P. | | 2015 |
| Pampered Pets (Scotland) Limited | Wholesale & retail | 2020 |
| Pams Perfect Paws Ltd | Other services | 2025 |
| PAN India Spice Limited | Wholesale & retail | 2024 |
| PAN Productions Ltd | Information & communication | 2024 |
| Panda Express Inverness Ltd | Hospitality | 2025 |
| Panda IV Limited | Other services | 2019 |
| Papyrlux Ltd | Professional & scientific | 2025 |
| Paradise Cuisine Ltd | Hospitality | 2019 |
| Parasol Interiors Ltd | Manufacturing | 2006 |
| Parklands Care Limited | Health & social care | 2020 |
| Partnerships for Wellbeing Limited | Other services | 2004 |
| Partybox Events Ltd | Administrative & support | 2024 |
| Passive Growth Investments Ltd | Extraterritorial | 2024 |
| Passive Income Property Group Ltd | Real estate | 2025 |
| Patconian Productions Ltd | Information & communication | 2020 |
| Paterson Estates Limited | Real estate | 2011 |
| Pathway Commercial Finance Ltd | Financial services | 2018 |
| Patience Engineering Ltd | Manufacturing | 2016 |
| Paton Joinery Limited | Construction | 2016 |
| Patries Invest LP | | 2016 |
| Patterson and Company Defence Ltd | Professional & scientific | 2019 |
| Patterson Logging Limited | Agriculture & fishing | 2014 |
| Paul Coutts Estate Agency Ltd | Real estate | 2024 |
| Paulo Bar Limited | Hospitality | 2024 |
| Paulo Coffee Limited | Wholesale & retail | 2020 |
| Paulo Enterprise Limited | Hospitality | 2025 |
| Paulo Hotels Limited | Hospitality | 2023 |
| PAW I Tech Ltd | Information & communication | 2026 |
| Paws and Relax Highland Cattery Ltd | Other services | 2025 |
| Payne Electrical Scotland Ltd | Construction | 2019 |
| PBM (Inverness) Ltd | Hospitality | 2018 |
| PBS Global Marketing LP | | 2018 |
| PCV Solutions Ltd | Transport & logistics | 2024 |
| Peak Economics Ltd | Professional & scientific | 2013 |
| Pecheurs Ecosse Limited | Agriculture & fishing | 2017 |
| Pedal Ness Tour Bike Ltd | Administrative & support | 2026 |
| Pegasus Access & NDT Ltd | Professional & scientific | 2017 |
| Peleron Invest LP | | 2016 |
| PEN Test Scotland Limited | Information & communication | 2026 |
| Penelo’S Limited | Hospitality | 2024 |
| Penprog Ltd | Real estate | 2020 |
| People=Positive Limited | Professional & scientific | 1999 |
| Peponi Properties Limited | Real estate | 2012 |
| Peppermint Beauty Salon Ltd | Other services | 2013 |
| Pepperwood Care (Broxburn) Limited | Health & social care | 2003 |
| Pepperwood Care (Eastleigh) Limited | Health & social care | 2013 |
| Pepperwood Care (North Berwick) Limited | Financial services | 2016 |
| Pepperwood Care (Woodbay) Limited | Health & social care | 2002 |
| Performers UK EVA Ltd | Arts & recreation | 2020 |
| Peter Marwick Consulting Limited | Professional & scientific | 2022 |
| Petrie Property Investments Ltd | Real estate | 2003 |
| Petro-Intour L.P. | | 2014 |
| Pevopod Limited | Information & communication | 2025 |
| Phantom Engineering Ltd | Manufacturing | 2026 |
| Pharmaq Analytiq Limited | Professional & scientific | 2004 |
| Philip Thompson Limited | Professional & scientific | 2003 |
| Philippe Ghez Limited | Administrative & support | 2019 |
| Phoenix Running Scotland Ltd | Arts & recreation | 2025 |
| Phronesis Technologies LAB Limited | Information & communication | 2018 |
| Physio Inverness Limited | Health & social care | 2013 |
| Physioness Rehab Ltd | Health & social care | 2019 |
| Pict Property Partnership Ltd | Real estate | 2025 |
| Pictish Ltd | Hospitality | 2026 |
| Pinnacle Highlands Ltd | Manufacturing | 2026 |
| Pitfodels Limited | Health & social care | 2020 |
| Pitlundie Limited | Real estate | 2017 |
| PJM Masonry Ltd | Construction | 2026 |
| Plan Ahead Design Limited | Professional & scientific | 2026 |
| Planit Scotland Limited | Professional & scientific | 2014 |
| Planit X Limited | Professional & scientific | 2003 |
| Plant & Fixings Limited | Wholesale & retail | 1989 |
| Platinum Ness Ltd | Health & social care | 2025 |
| Platinum Rooms (Highlands) Ltd | Real estate | 2016 |
| Platts Holdings (Highland) Limited | Financial services | 2023 |
| Playhaus Group Ltd | Financial services | 2025 |