| Saltire Structural Services Ltd | Construction | 2015 |
| Samoa Imut Ltd | Real estate | 2021 |
| Samson Grocers Ltd | Wholesale & retail | 2026 |
| Samson Scientific Ltd | Manufacturing | 2011 |
| Santalahti Ltd | Real estate | 2022 |
| SAP Enterprise Ltd | Construction | 2021 |
| Sapphire Vehicle Solutions Ltd | Wholesale & retail | 2024 |
| SARWAR929B Ltd | Real estate | 2024 |
| Sasit LAB UK Ltd | Professional & scientific | 2024 |
| Saver Kilmarnock Ltd | Wholesale & retail | 2020 |
| Sawum Ltd | Wholesale & retail | 2021 |
| Saxen Services Ltd | Administrative & support | 2024 |
| SB Ices Troon Ltd | Wholesale & retail | 2020 |
| SC Investments Scotland Ltd | Real estate | 2022 |
| SC Luxury Car Hire Limited | Transport & logistics | 2025 |
| SC Network Ltd | Construction | 2024 |
| Scarcroft Developments Ltd | Construction | 2014 |
| Scopik Surveys Ltd | Professional & scientific | 2016 |
| Scot Bargains Limited | Wholesale & retail | 2025 |
| Scotclean Services Ltd | Administrative & support | 2019 |
| Scotdev Ltd | Information & communication | 2026 |
| Scotia Architectural Systems Limited | Extraterritorial | 2023 |
| Scotia Doors Limited | Extraterritorial | 2020 |
| Scotia Double Glazing Limited | Manufacturing | 1983 |
| Scotia Group Limited | Extraterritorial | 2022 |
| Scotia Property Investment Ltd | Households | 2022 |
| Scotia Triple Glazing Limited | Extraterritorial | 2022 |
| Scotia Trustees Limited | Financial services | 2025 |
| Scotia Windows & Doors Limited | Extraterritorial | 2020 |
| Scotia Windows Limited | Extraterritorial | 2020 |
| Scotsticks Ltd | Manufacturing | 2020 |
| Scott Prentice Limited | Construction | 2021 |
| Scott's Garage Services Ltd | Wholesale & retail | 2025 |
| Scottish Growth Scheme - Business Loans Scotland Debt Finance L.P. | | 2018 |
| Scottland Cctv Ltd | Construction | 2025 |
| SD Bathroom Designs Ltd | Wholesale & retail | 2023 |
| SD Personal Assistants Ltd | Health & social care | 2023 |
| SD Services Ltd | Construction | 2023 |
| SD Wind Energy Limited | Manufacturing | 2018 |
| SDK Electrical Limited | Construction | 2014 |
| SDS Haulage Ltd | Construction | 2024 |
| SDS Properties and Holdings Ltd | Real estate | 2025 |
| Sea Lewis Limited | Extraterritorial | 2015 |
| Seaa Property Limited | Real estate | 2024 |
| Sealladh NA Mara Limited | Real estate | 2019 |
| Seam Solutions Ltd | Professional & scientific | 2019 |
| Secret Garden Business Services Ltd | Professional & scientific | 2024 |
| Secret Garden Holistic Therapies Ltd | Other services | 2022 |
| Secret Garden Training Academy Ltd | Education | 2024 |
| Secure Access Scotland Ltd | Construction | 2024 |
| Secure Capital Solutions Ltd | Professional & scientific | 2023 |
| Secure GP Group Ltd | Health & social care | 2025 |
| Security Management Consultants Ltd | Information & communication | 1991 |
| SEE SAW Creative Ltd | Professional & scientific | 2012 |
| Seeone Developments Ltd | Real estate | 2020 |
| Sefr Farming Limited | Agriculture & fishing | 2025 |
| Sell OUR Classic Limited | Information & communication | 2024 |
| Senjokai Karate Limited | Wholesale & retail | 2023 |
| Serendipity PE Ltd | Administrative & support | 2021 |
| Serenity Studios Inc Ltd | Other services | 2026 |
| Seright Car Sales Ltd | Wholesale & retail | 2021 |
| SG Services (Scotland) Limited | Manufacturing | 2016 |
| SGE Access Limited | Administrative & support | 2025 |
| SGE Investments Ltd | Financial services | 2026 |
| SGE Scaffolding Limited | Construction | 2025 |
| Sgifo Ltd | Construction | 2020 |
| Sgla Consulting Ltd | Professional & scientific | 2019 |
| Shadowland Consulting Ltd | Information & communication | 2025 |
| Shafy & Yasin Ltd | Hospitality | 2025 |
| Sham Motors Ltd | Wholesale & retail | 2026 |
| Shark Noise Ltd. | Information & communication | 2018 |
| Shearer of Fenwick Transport Limited | Transport & logistics | 2010 |
| Sheikh Care Limited | Health & social care | 2025 |
| Shipfitt Ltd | Arts & recreation | 2026 |
| Shirleys Properties Trading Ltd | Real estate | 2024 |
| Shirley’S Properties Ltd | Real estate | 2022 |
| Shona's Hair Salon Ltd. | Other services | 2008 |
| Shoogulaboot Limited | Information & communication | 2026 |
| Shorequest Limited | Households | 2001 |
| Shortlees Traders Ltd | Hospitality | 2019 |
| Shuiqi Ltd | Hospitality | 2025 |
| Sigma Construction (Scotland) Ltd | Construction | 2022 |
| Sigma Homes TB Ltd | Construction | 2024 |
| Sikhcounselling Ltd | Health & social care | 2025 |
| Simchoniel Ltd | Wholesale & retail | 2025 |
| Sime Investments Ltd | Real estate | 2014 |
| Simple City Ltd | Professional & scientific | 2016 |
| Simply Diligent Ltd | Professional & scientific | 2017 |
| Simply Sara Chan Ltd | Other services | 2024 |
| Sinz Limited | Wholesale & retail | 2016 |
| Site Comfort Hire Limited | Administrative & support | 2026 |
| SJA Utilities Contracting Ltd | Professional & scientific | 2025 |
| SK Digital Product Services Ltd | Information & communication | 2026 |
| SK Elsa Ltd | Other services | 2025 |
| SK Hand Car Wash Ltd | Other services | 2025 |
| Skin and Health Consultancy Limited | Other services | 2025 |
| Skintech Ayrshire Ltd | Other services | 2024 |
| SKP Tech Ltd | Real estate | 2025 |
| Skye Breeze Holdings Limited | Real estate | 2023 |
| SLC Learning Limited | Administrative & support | 2021 |