| Salvo Alliance L.P. | | 2013 |
| Salvo Consulting L.P. | | 2014 |
| Samhach Ltd | Hospitality | 2024 |
| Samira Inverness Limited | Hospitality | 2026 |
| Sammons Enterprises Ltd | Wholesale & retail | 2019 |
| Sammons Holdings Limited | Real estate | 2025 |
| Sanberg Eurotrade L.P. | | 2013 |
| Santos 25 Union Ltd | Hospitality | 2025 |
| Santos 37A Ltd | Hospitality | 2025 |
| Santos 37B Ltd | Hospitality | 2025 |
| Saorsa Clothing Ltd | Wholesale & retail | 2023 |
| Sapmil Information Management Services Limited | Professional & scientific | 2023 |
| Sara Kelly Learning Design Ltd | Professional & scientific | 2022 |
| Sarah Angus Promotions Ltd | Arts & recreation | 2024 |
| Sarah Logie Fwcf Limited | Professional & scientific | 2022 |
| Sarian Property Ltd | Real estate | 2024 |
| Sarmsurv Ltd | Professional & scientific | 2017 |
| Saturn Export L.P. | | 2014 |
| Sawnol Limited | | 1944 |
| SB Photography Ltd | Professional & scientific | 2022 |
| SBC Highland Ltd | Administrative & support | 2017 |
| SBS Contractor Services Ltd | Water & waste | 2023 |
| SBT Highland Ltd | Construction | 2022 |
| SC Highland Ltd | Wholesale & retail | 2015 |
| SC176193 Ltd | Extraterritorial | 1997 |
| Scaffoldinggwohighlands Ltd | Construction | 2024 |
| Scot Leader Shipping Limited | Transport & logistics | 2016 |
| Scot Navigator Shipping Limited | Transport & logistics | 2016 |
| Scot VET Referrals Limited | Professional & scientific | 2020 |
| Scotbark LLP | | 2015 |
| Scotbuild (Scotland) Ltd | Construction | 2021 |
| Scotcom Limited | Information & communication | 2016 |
| Scotguard Ltd | Administrative & support | 2024 |
| Scotia Services Ltd | Manufacturing | 2023 |
| Scotkilt Ltd | Manufacturing | 2014 |
| Scotlodge Limited | Hospitality | 1995 |
| Scotlog Properties Limited | Transport & logistics | 2025 |
| Scotlog Property Holdings Limited | Real estate | 2025 |
| Scotlog Sales Limited | Transport & logistics | 1979 |
| Scotlog Shipping Holdings Limited | Transport & logistics | 2025 |
| Scotnet.Co.Uk Ltd. | Information & communication | 2000 |
| Scott Adamiec Electrical Contractor Limited | Construction | 2011 |
| Scott Flynn Electrical Ltd | Construction | 2023 |
| Scott Johnstone Joinery Limited | Construction | 2019 |
| Scott Subsea (Highland) Limited | Professional & scientific | 2021 |
| Scott's Wellbeing & Counselling Services Ltd | Health & social care | 2019 |
| Scottish Civils Training Group Limited | Administrative & support | 2016 |
| Scottish Highlands & Islands and Moray Chinese Association (Shimca) | Professional & scientific | 2016 |
| Scottish Mountaineering Trust (Publications) Limited | Information & communication | 1990 |
| Scratch Repair Specialist Ltd | Administrative & support | 2023 |
| Screenhi Limited | Information & communication | 2013 |
| SDA Lettings Ltd | Real estate | 2019 |
| SDPROPERTIES1125 Limited | Real estate | 2025 |
| SDR Access & Inspection Ltd | Professional & scientific | 2026 |
| Sea Constructions Ltd | Construction | 2025 |
| Sea Stocks Ltd | Wholesale & retail | 2025 |
| Seafield Commercial Services Limited | Real estate | 2025 |
| Seafield Motors (Inverness) Limited | Wholesale & retail | 1987 |
| Seafield Salon Limited | Other services | 2017 |
| Seafield Storage Limited | Administrative & support | 2023 |
| Sealmac Ltd | Agriculture & fishing | 2021 |
| Seaport Europe L.P. | | 2014 |
| Seaview Farm (Developments) Limited | Real estate | 2018 |
| SEED2PLATE Highland Ltd | Hospitality | 2024 |
| Seguro Trading LP | | 2016 |
| Self Storage - 4 U Limited | Administrative & support | 2004 |
| Selkies House Limited | Information & communication | 2022 |
| Sell Your Own Home Limited | Real estate | 2004 |
| Selway Alliance L.P. | | 2013 |
| Sender Sports Limited | Arts & recreation | 2022 |
| Sensistore Ltd | Wholesale & retail | 2024 |
| Serin Limited | Professional & scientific | 1990 |
| Seumas Maclean Joinery Limited | Construction | 2021 |
| Sevenorbit Limited | Wholesale & retail | 2025 |
| Seville 2011 Limited | Wholesale & retail | 2010 |
| Seville 2022 Limited | Wholesale & retail | 2022 |
| SF Inspection Ltd | Manufacturing | 2025 |
| SFG Mentornet Ltd | Information & communication | 2021 |
| SFG Software Ltd | Information & communication | 2009 |
| Sfrm Ltd | Wholesale & retail | 2020 |
| SGM Offshore Marine Services Limited | Professional & scientific | 2016 |
| SGS Stores Ltd | Wholesale & retail | 2024 |
| Shakes Inverness Ltd | Hospitality | 2021 |
| Shakk Engineering Ltd | Construction | 2020 |
| Shalimar Inverness Ltd | Hospitality | 2024 |
| Shamrock MAC Limited | Professional & scientific | 2022 |
| Shamrock Wellbeing Ltd | Wholesale & retail | 2024 |
| Shandwick Stone Ltd | Professional & scientific | 2019 |
| Shapes Brow & Beauty Ltd | Other services | 2016 |
| Sharis Investment Ltd | Real estate | 2022 |
| Sharon Leon Limited | Construction | 2019 |
| Sharpe Limited | Real estate | 2023 |
| Shaun Marais Limited | Other services | 2020 |
| Sheep Work Ltd | Administrative & support | 2015 |
| Shennachie Ltd | Wholesale & retail | 2024 |
| Shewan Decorators Ltd | Construction | 2013 |
| Shiant Maritime Assets Limited | Administrative & support | 2021 |
| Shiva Shri Ltd | Hospitality | 2026 |
| Shore the Scottish Seaweed Company Ltd | Wholesale & retail | 2017 |
| Shorescan Ltd | Construction | 2009 |