| Shortbread Media Ltd | Information & communication | 2023 |
| Si-Mech Limited | Professional & scientific | 2013 |
| Sight Action Ltd | Health & social care | 2001 |
| Sigma Trade L.P. | | 2013 |
| Sigmus Exports L.P. | | 2014 |
| Signature Accounting Solutions Ltd | Professional & scientific | 2020 |
| Signature Coaching Services Ltd | Health & social care | 2024 |
| Signature Joinery Highlands Ltd | Construction | 2026 |
| Signex L.P. | | 2015 |
| Signo Systems L.P. | | 2014 |
| Signright (Highland) Limited | Manufacturing | 2008 |
| Silver Cloud Shellfish Ltd | Agriculture & fishing | 2024 |
| Silver FOX Tools Ltd | Manufacturing | 2022 |
| Silver Key Properties Limited | Real estate | 2017 |
| Silver Line Capital L.P. | | 2013 |
| SIM Forestry Services Ltd | Agriculture & fishing | 2017 |
| Simon Kelman Plumbing and Heating Ltd | Manufacturing | 2013 |
| Simply Pet Food Limited | Wholesale & retail | 2007 |
| Simply Wifi Ltd | Information & communication | 2013 |
| Simpson Highview Limited | Wholesale & retail | 2005 |
| Simpson Highway and Civil Contractors Ltd | Construction | 2018 |
| Simpson Lettings Ltd | Real estate | 2025 |
| Simpson Project Services Limited | Extraterritorial | 2009 |
| Sinclair Invest LP | | 2016 |
| Sinclair Scott (Joinery) Ltd | Construction | 2016 |
| SIR Alex Cat Ltd | Wholesale & retail | 2026 |
| Sirius L.P. | | 2015 |
| Siropa Ltd | Professional & scientific | 2025 |
| SIS Digital Limited | Construction | 2009 |
| Sitheran Ltd | Other services | 2020 |
| SJ Power Solutions Ltd | Energy | 2024 |
| SJ Travel Info Limited | Administrative & support | 2025 |
| SJM Access Ltd | Professional & scientific | 2024 |
| SJP GAS Services Ltd | Construction | 2020 |
| SJP Property Holdings Ltd | Real estate | 2024 |
| Skairn Limited | Wholesale & retail | 2026 |
| Skelton Quality Services Limited | Professional & scientific | 2024 |
| SKF Property Ltd | Real estate | 2023 |
| Skin Sessions Ltd | Other services | 2021 |
| Skiti Impex LP | | 2018 |
| Skocia Cargo Ltd | Wholesale & retail | 2026 |
| Sksb Scotland Ltd | Construction | 2013 |
| Sky East Invest Ltd | Manufacturing | 2022 |
| Skye Batiks Limited | Wholesale & retail | 2002 |
| Skye's Hospitality Limited | Hospitality | 2025 |
| Skyefari Ltd | Administrative & support | 2020 |
| Skygate Corporation L.P. | | 2014 |
| Skyhill Accents LP | | 2019 |
| Skywave Cargo Ltd | Transport & logistics | 2026 |
| Skywide Capital L.P. | | 2013 |
| Slaa Technical Solutions Ltd | Construction | 2023 |
| Slate Craft Ltd | Arts & recreation | 2014 |
| SLD Group Holdings Limited | Financial services | 2019 |
| SLD Group Property Limited | Real estate | 2021 |
| Sleeping Beauty Academy Limited | Education | 2024 |
| Sleepyness Limited | Other services | 2024 |
| Sligo Farms & Estates Limited | Real estate | 1991 |
| Slioch Limited | Professional & scientific | 2005 |
| Sllp 414 Limited | Administrative & support | 2024 |
| Sllp 449 Limited | Administrative & support | 2025 |
| SLM Access Limited | Construction | 2006 |
| Sloggie Civil Engineering Limited | Construction | 2025 |
| SM Welding Inspection Limited | Professional & scientific | 2024 |
| SMA Contracting Ltd | Construction | 2022 |
| Smac Electrical Ltd | Construction | 2023 |
| Smart IT Communication LP | | 2016 |
| Smart Tech Heating Ltd | Construction | 2018 |
| Smartmedia Scotland Limited | Professional & scientific | 2015 |
| Smir Scotland Limited | Agriculture & fishing | 2016 |
| Smith Marine Services Ltd | Manufacturing | 2024 |
| Smithtown Limited | Professional & scientific | 2025 |
| SMK Digital Ltd | Information & communication | 2012 |
| Snack Shack Bar Inverness Ltd | Hospitality | 2025 |
| Snap Special Needs Action Project | Health & social care | 1998 |
| Sneckie Limited | Information & communication | 2002 |
| Sneckie Taxis Limited | Wholesale & retail | 2015 |
| Snow Marketing Ltd | Professional & scientific | 2021 |
| SOFTWARE-123 Ltd | Information & communication | 2012 |
| Soilleir Advisory Limited | Professional & scientific | 2025 |
| Soilsean Limited | Professional & scientific | 2019 |
| Soirbheas | Professional & scientific | 2009 |
| Soirbheas Trading Ltd | Energy | 2009 |
| Solaro Marketing LP | | 2017 |
| Solas Stays Property Management Ltd | Hospitality | 2025 |
| Solbud Property and Development Company Limited | Real estate | 2000 |
| Solexo L.P. | | 2013 |
| Solid Projects L.P. | | 2014 |
| Solmod Ltd | Construction | 2022 |
| Soln Ltd | Manufacturing | 2023 |
| Solo Trade L.P. | | 2013 |
| Solutionsverse Ltd | Professional & scientific | 2020 |
| Somerled Logistic LP | | 2016 |
| Somlay Transport Ltd | Transport & logistics | 2018 |
| Soundin Limited | Professional & scientific | 2025 |
| Source Care (Highland) Ltd | Health & social care | 2026 |
| Souter Drying Solutions Ltd | Manufacturing | 2025 |
| Souter Welding Ltd | Construction | 2025 |
| South Queensferry Healthcare Limited | Wholesale & retail | 2023 |
| SP Chola Ltd. | Real estate | 2024 |
| SP Drona Ltd | Wholesale & retail | 2023 |