| Oioi Logistics Ltd | Wholesale & retail | 2025 |
| OJW Ayrshire Ltd | Professional & scientific | 2019 |
| OK Keegan Properties Ltd | Real estate | 2026 |
| Olea Talent Ltd | Professional & scientific | 2024 |
| Oliphant Enterprises Ltd | Wholesale & retail | 2025 |
| Oliphant Services Ltd | Information & communication | 2025 |
| Oliver Distribution Ltd | Wholesale & retail | 2020 |
| Olympus 5 Stars Ltd | Other services | 2026 |
| Omega Combo Limited | Energy | 2017 |
| Omega Exhibitions Limited | Administrative & support | 2024 |
| Omni Limited | Extraterritorial | 2006 |
| Omnibridgetechnologies Ltd | Information & communication | 2025 |
| ON TEE Limited | Wholesale & retail | 1990 |
| One Ingram Finance Ltd | Financial services | 2017 |
| ONE50 Financial Planning Ltd | Professional & scientific | 2022 |
| Onlyseven Ltd | Wholesale & retail | 2024 |
| Onsite Tyre Assist Limited | Wholesale & retail | 2026 |
| OPM Properties Ltd | Real estate | 2025 |
| Optical Inka Ltd | Administrative & support | 2022 |
| Optifleet Limited | Professional & scientific | 2026 |
| Optimeyes Health Limited | Health & social care | 2022 |
| Optimum Choice (UK) Ltd | Health & social care | 2013 |
| Orchard Cottage Care Ltd | Health & social care | 2021 |
| Orient Offices Limited | Other services | 2019 |
| Original Homecare Ltd | Health & social care | 2024 |
| ORR Catering Ltd | Hospitality | 2024 |
| Orry Limited | Real estate | 2018 |
| Orthobyte Solutions Ltd | Professional & scientific | 2023 |
| OS & NLJ Ltd | Wholesale & retail | 2025 |
| Outside Chance Films Ltd | Information & communication | 2024 |
| Overdrive Machining Ltd | Manufacturing | 2024 |
| OWL Magick Ltd | Agriculture & fishing | 2025 |
| Oxford Dental Academy Ltd | Health & social care | 2019 |
| P E H Property Solutions Limited | Real estate | 2022 |
| P&J Spence Ltd | Other services | 2023 |
| P.F.P. 2000 Limited | Construction | 1999 |
| P.M.P.S Kilmarnock Ltd | Transport & logistics | 2025 |
| P2P Vehicle Movements Limited | Transport & logistics | 2017 |
| Pacebalzan Ltd | Education | 2023 |
| Pacific Shelf 1919 Limited | Other services | 2025 |
| Paisley Rental Properties Ltd | Real estate | 2023 |
| PAM Residential Ltd | Real estate | 2024 |
| Pamchi Ltd | Wholesale & retail | 2025 |
| Pantheon Cafe Group Ltd | Hospitality | 2021 |
| Paper White Floral Design Ltd | Wholesale & retail | 2015 |
| Parker Education and Skills Training Limited | Education | 2025 |
| Parker Enterprise Company Ltd | Education | 2020 |
| Partner Physical Therapy Limited | Arts & recreation | 2024 |
| Partners for Inclusion | Health & social care | 2004 |
| Patankar GAS Ltd | Construction | 2020 |
| Paterson Motors Limited | Wholesale & retail | 2014 |
| Pavetek Surfacing Ltd | Construction | 2024 |
| Paws & Planet Ltd | Manufacturing | 2020 |
| Pawsh Enterprises Ltd | Administrative & support | 2025 |
| Payneanddaughters Ltd | Wholesale & retail | 2023 |
| PDC Consultancy Services Limited | Administrative & support | 2023 |
| PDY Fencing Ltd | Construction | 2024 |
| Peace Childcare | Education | 2008 |
| Pearl Assets Limited | Real estate | 2017 |
| Pearl Holdings & Estates Ltd | Real estate | 2021 |
| Pedal Perfect Limited | Wholesale & retail | 2025 |
| Pegasus Flooring (Scotland) Ltd | Wholesale & retail | 2023 |
| Pellegrini & Barlow Associates Ltd | Financial services | 2020 |
| Penny Trading Ayrshire Limited | Wholesale & retail | 2022 |
| Pennycook Patent Glazing Co Ltd | Construction | 2005 |
| Peopleship Ltd | Professional & scientific | 2019 |
| Permissum Care Ltd | Health & social care | 2024 |
| Permissum Group Ltd | Financial services | 2026 |
| Peroosh Ltd | Administrative & support | 2017 |
| Perusal Consultancy Ltd | Professional & scientific | 2011 |
| Perusal Nexus Limited | Professional & scientific | 2025 |
| Peter Bruce Building Design Ltd | Professional & scientific | 2013 |
| Peter Easton Limited | Construction | 2002 |
| Peter Roper Business Services Ltd | Information & communication | 2022 |
| Petrolic Controls Ltd | Administrative & support | 2004 |
| PGS Property Solutions Ltd | Construction | 2020 |
| PH Food Prep Ltd | Manufacturing | 2017 |
| Phase 2 Legal Limited | Professional & scientific | 2017 |
| Phoenix Verge Ltd | Information & communication | 2025 |
| Physioflexx Scotland Limited | Health & social care | 2013 |
| Pickapub Limited | Wholesale & retail | 2018 |
| Piersland P.A Ltd | Health & social care | 2025 |
| Pillar Properties Scotland Ltd | Real estate | 2019 |
| PIN Cushion Interiors Limited | Manufacturing | 2015 |
| Pineapple on Top Limited | Hospitality | 2024 |
| Pinnacle 21212 Limited | Real estate | 2018 |
| Piping Routes CIC | Arts & recreation | 2023 |
| Pixel Pretty Ltd | Professional & scientific | 2020 |
| Pixlkraft Ltd | Information & communication | 2025 |
| Pizza and Pasta to Go Ltd | Hospitality | 2026 |
| Pizza Cake (AYR) Ltd | Hospitality | 2005 |
| Pizza Cake (Clydebank) Ltd | Hospitality | 2006 |
| Pizza Cake (Gourock) Ltd | Hospitality | 2018 |
| Pizza Cake (Govan) Ltd. | Hospitality | 2007 |
| Pizza Cake (Greenock) Ltd | Hospitality | 2011 |
| Pizza Cake (Irvine) Ltd. | Hospitality | 2010 |
| Pizza Cake (Johnstone) Ltd | Hospitality | 2013 |
| Pizza Cake (Kilmarnock) Ltd | Hospitality | 2015 |
| Pizza Cake (Prestwick) Ltd | Hospitality | 2020 |
| Pizza Cake (Renfrew) Ltd | Hospitality | 2016 |