| DAB Access Ltd | Construction | 2024 |
| Dabart Limited | Real estate | 1996 |
| Dairy Automation Limited | Manufacturing | 2009 |
| Dairy Farming Ltd | Agriculture & fishing | 2018 |
| Dairy Holdings Ltd | Financial services | 2018 |
| DAJ Project Partners Ltd | Professional & scientific | 2026 |
| Dales Resources Limited | Professional & scientific | 2014 |
| Dales Trustees Limited | Professional & scientific | 2023 |
| Dalglen (NO.787) Limited | Real estate | 2001 |
| Dalhowan Developments Ltd | Construction | 2026 |
| Dalli Ltd | Professional & scientific | 2018 |
| Dalriada Scaffolding Limited | Construction | 1997 |
| Dals Properties Limited | Financial services | 2004 |
| Danboy Limited | Construction | 2022 |
| Danny Ltd | Wholesale & retail | 2015 |
| Danyrendering Ltd | Construction | 2021 |
| DAR Eco Merch Ltd | Wholesale & retail | 2025 |
| Dataflow Cloud Services Ltd | Information & communication | 2023 |
| Dating Engine Limited | Information & communication | 2023 |
| Davanal Limited | Professional & scientific | 2022 |
| David Charles Building Services Limited | Construction | 2021 |
| David ORR Sales & Marketing Consultancy Limited | Administrative & support | 2011 |
| David Paton Installations Ltd | Construction | 2023 |
| David Smith Offshore Ltd | Energy | 2022 |
| Davies Properties Scotland Ltd | Real estate | 2022 |
| Day Today Express Stewarton Ltd | Wholesale & retail | 2025 |
| DAY2DATA Ltd | Professional & scientific | 2024 |
| Dazzling Impressions Limited | Manufacturing | 2025 |
| DB Bookkeeping Services Ltd | Professional & scientific | 2026 |
| DB Luxe Ltd | Wholesale & retail | 2022 |
| Dba-Sas Limited | Health & social care | 2013 |
| DBG Engineering Limited | Administrative & support | 2007 |
| DC7 Services Limited | Other services | 2011 |
| DC7 Vending Limited | Hospitality | 2004 |
| DCL Ayrshire Ltd. | Hospitality | 2019 |
| DDR (UK) Limited | Real estate | 2015 |
| DEA Design Ltd | Financial services | 2025 |
| Deals Majesty Limited | Wholesale & retail | 2025 |
| Dean Personnel Ltd | Administrative & support | 2016 |
| Deborah James Group Ltd | Financial services | 2025 |
| Deborah James Ltd | Wholesale & retail | 2025 |
| Deborah James Property Ltd | Real estate | 2025 |
| Decor and Design Consultancy Ltd | Other services | 2025 |
| Decor and Design Ltd | Wholesale & retail | 2025 |
| Dectonia Properties Limited | Real estate | 2023 |
| Define by Chanley Ltd | Health & social care | 2023 |
| Delaney Merrick Media Limited | Information & communication | 2022 |
| Deli 2 Go Ltd | Hospitality | 2022 |
| Delta Contracts Ltd | Construction | 2019 |
| Denco Interiors Ltd | Construction | 2024 |
| Dennis Mckay Services Ltd | Mining & quarrying | 2005 |
| DENS4ALL Ltd | Real estate | 2023 |
| Derakhshin Ltd | Health & social care | 2025 |
| Derek Martin Financial Ltd | Other services | 2016 |
| Derma Secrets Ltd | Health & social care | 2015 |
| DES Browne Consultancy Limited | Professional & scientific | 2026 |
| Devlin Recovery Consultants Ltd | Professional & scientific | 2018 |
| Dewey Enterprises Limited | Wholesale & retail | 2024 |
| DEX Contracts Limited | Construction | 2018 |
| Dextrus Pixels Ltd | Extraterritorial | 2022 |
| DF Mccallum Limited | Professional & scientific | 2015 |
| DF Ross Ltd | Professional & scientific | 2023 |
| DG Clark Barbering Limited | Other services | 2017 |
| DGC Accident and Paintwork Specialist Ltd | Wholesale & retail | 2024 |
| DGC Developments Limited | Real estate | 2008 |
| Dgit Ltd | Construction | 2025 |
| DH Eco Solutions Ltd | Professional & scientific | 2022 |
| Dhfo Ltd | Information & communication | 2025 |
| Dice Grounds Limited | Hospitality | 2025 |
| Dick Tarmac Ltd | Financial services | 2019 |
| Dickson Joinery Scot Limited | Construction | 2025 |
| Digicare Health UK Limited | Information & communication | 2025 |
| Digidata Consulting Ltd | Information & communication | 2022 |
| Digipharma Ltd | Information & communication | 2024 |
| Digit Services Limited | Real estate | 2015 |
| Digital Marketing Scotland Ltd | Professional & scientific | 2022 |
| Diligent World Limited | Administrative & support | 2014 |
| Dilly Daly Ltd | Health & social care | 2024 |
| Direct Surgeries Limited | Construction | 2010 |
| Directdealsuk Ltd | Wholesale & retail | 2020 |
| Dirt B Gone Ltd | Wholesale & retail | 2012 |
| Diverse Global Limited | Health & social care | 2024 |
| DJ Cyber Services Ltd | Information & communication | 2023 |
| DJ Jackie Shan Ltd | Information & communication | 2025 |
| DJ Young Ltd | Agriculture & fishing | 2023 |
| DJB Property Investment Ltd | Real estate | 2024 |
| Djbp Property Limited | Real estate | 2024 |
| DK Lowe Holdings Ltd | Financial services | 2023 |
| DKC Agricultural Contracts Limited | Construction | 2017 |
| DL Business Solutions Ltd | Professional & scientific | 2020 |
| DLH Scotland Ltd | Construction | 2026 |
| DLN Hairdressing Limited | Other services | 2021 |
| DLS Dental Equipment Repairs Limited | Manufacturing | 2012 |
| DM & PM Holdings Ltd | Other services | 2024 |
| DM Roofing & Roughcasting Limited | Construction | 2004 |
| DMA GAS and OIL Ltd | Construction | 2019 |
| Dmac Scaffolding Solutions Limited | Construction | 2017 |
| DMB Property Holdings Ltd | Financial services | 2026 |
| Dmcc Advisory Limited | Professional & scientific | 2023 |
| DMG Rendering Ltd | Construction | 2020 |