| Sliddery Limited | Professional & scientific | 2012 |
| Slif Ltd | Health & social care | 2026 |
| SLM Medical Ltd | Health & social care | 2024 |
| Sloanfab Ltd | Professional & scientific | 2019 |
| SLT Property Ltd | Real estate | 2023 |
| SM30 Group Ltd | Financial services | 2025 |
| Smart Engine Service Limited | Manufacturing | 2024 |
| Smart Living Energy (UK) Limited | Energy | 2023 |
| Smart Solutions Scotland Limited | Education | 2004 |
| Smartlock Scaffolding Ltd | Construction | 2025 |
| Smartr.Ai Ltd | Professional & scientific | 2020 |
| Smartvend Services Ltd | Wholesale & retail | 2026 |
| Smash Xpress Ltd | Hospitality | 2025 |
| SMC & Associates Ltd | Professional & scientific | 2020 |
| SME ECM Limited | Information & communication | 2015 |
| SMG Projects Limited | Construction | 2006 |
| Smillie & Cuthbertson (Holdings) Limited | Manufacturing | 2006 |
| Smith & Wallace Limited | Professional & scientific | 2016 |
| Smith & Wallace Trustee Company Limited | Extraterritorial | 2012 |
| Smith Marine Offshore Services Ltd | Professional & scientific | 2024 |
| Smithsure Ventilation Services Ltd | Construction | 2025 |
| Smug Coffee Company Ltd | Hospitality | 2021 |
| Smurfit Plumbing Ltd | Construction | 2024 |
| SMW (Kilmarnock) Ltd | Financial services | 2017 |
| Smyth Links Golf Ltd. | Administrative & support | 2017 |
| Snaxaboot Ltd | Wholesale & retail | 2025 |
| Sognare Ltd | Health & social care | 2023 |
| Sokrani Engineering Ltd | Manufacturing | 2024 |
| SOL & Shine Limited | Other services | 2025 |
| Something New Content Ltd | Information & communication | 2024 |
| Sommerville Property (Scotland) Limited | Real estate | 1996 |
| Sommerville Property Group (Scotland) Limited | Administrative & support | 2017 |
| Sonder Circus Ltd | Arts & recreation | 2019 |
| Sonel Afrocarribean Minimart Ltd | Wholesale & retail | 2024 |
| SOP Consultancy Ltd | Professional & scientific | 2019 |
| Sorted.It (Ayrshire) Ltd | Wholesale & retail | 2024 |
| Sorted.It Business Support Ltd | Information & communication | 2024 |
| Sound Ideas Ltd | Information & communication | 2025 |
| Sound Therapy Scotland Limited | Health & social care | 2023 |
| Soundproofing Scotland Ltd | Construction | 2021 |
| South Beach Kiosk Troon Ltd | Wholesale & retail | 2015 |
| South West Community Studios CIC | Education | 2025 |
| Southpark Retirement Homes Ltd | Health & social care | 2023 |
| Southwood Holdings Ltd | Financial services | 2022 |
| Sparkle Cleaning (UK) Limited | Administrative & support | 2008 |
| Sparndel Limited | Real estate | 2000 |
| Spartan Electrical Ayrshire Ltd | Construction | 2025 |
| Spartan Property Solutions Ltd | Construction | 2025 |
| Spectrum Spraying Solutions Limited | Construction | 2023 |
| Spectrum Unleashed Ltd | Professional & scientific | 2020 |
| Speedfreight Sameday Limited | Transport & logistics | 2025 |
| Speednetscotland Limited | Information & communication | 2008 |
| Speirs Group Limited | Professional & scientific | 2017 |
| Spell Coffee 2.0 Limited | Hospitality | 2023 |
| Spell Coffee Limited | Hospitality | 2021 |
| Spero Projects Ltd | Professional & scientific | 2020 |
| Speur Aviation Ltd | Transport & logistics | 2017 |
| Spicy Cube Indian Food Ltd | Wholesale & retail | 2020 |
| Sports X Group Limited | Arts & recreation | 2020 |
| Sportsground Holdings Ltd | Financial services | 2025 |
| Spot Buy Largs Limited | Wholesale & retail | 2023 |
| Spotlight Crown Ltd | Information & communication | 2022 |
| Springside Solutions Limited | Information & communication | 2014 |
| SPS Property Management Ltd | Real estate | 2019 |
| SR Plant Ltd | Administrative & support | 2022 |
| SRF Autos Limited | Wholesale & retail | 2025 |
| SRK Joinery Ltd | Construction | 2015 |
| SRL Ayrshire Limited | Professional & scientific | 2019 |
| Srob IT Limited | Information & communication | 2023 |
| Srob Property Limited | Real estate | 2023 |
| SRP Accounting and Advisory Limited | Professional & scientific | 2023 |
| SRW Plumbing and Heating Ltd | Construction | 2025 |
| SSJ LOW Grounds Ltd | Administrative & support | 2026 |
| Ssmac Ltd | Hospitality | 2023 |
| Ssmith Hair Limited | Other services | 2017 |
| ST Fillans Holdings Ltd | Financial services | 2021 |
| ST Madoes Ltd | Wholesale & retail | 2013 |
| Staccato Productions Ltd. | Arts & recreation | 2009 |
| Staging Places Ltd | Professional & scientific | 2026 |
| Stagstone Van Solutions Ltd | Manufacturing | 2025 |
| Staka Consulting Limited | Construction | 2021 |
| Staka Holdings Scotland Ltd | Financial services | 2024 |
| Stalker's Hair Studio Limited | Other services | 2012 |
| Stan Wardrop & SON Ltd | Transport & logistics | 2008 |
| Star Clean Cleaning Services Ltd | Administrative & support | 2025 |
| Star ROX Limited | Professional & scientific | 2021 |
| Stark Door Services Ltd | Manufacturing | 2019 |
| Stark Mechanical Ltd | Wholesale & retail | 2024 |
| Starry Rose Ltd | Wholesale & retail | 2017 |
| Staysmart Services Ltd | Real estate | 2025 |
| Steel Automotive Ltd | Wholesale & retail | 2026 |
| Steelstream Logistics Limited | Transport & logistics | 2024 |
| Stephen Allison Architecture Ltd | Professional & scientific | 2008 |
| Steve Mccrae Decor Limited | Construction | 2016 |
| Steven Easton Limited | Real estate | 2007 |
| Steven Easton Residential Limited | Real estate | 2015 |
| Steven Smith GAS Services Ltd | Construction | 2019 |
| Stevenson Enterprise Ltd | Information & communication | 2006 |
| Stevensons (AYR) Limited | Other services | 2011 |
| Stewart and Graham Joiners Limited | Construction | 2000 |