| MM Safekeeping Ltd | Construction | 2019 |
| Mml.Salmon Limited | Extraterritorial | 2021 |
| Moncur Holdings Limited | Real estate | 2025 |
| MR B'S Deli & Gelateria Ltd | Hospitality | 2019 |
| MSV Catering Ltd | Hospitality | 2023 |
| Murdoch Hospitality Limited | Hospitality | 2004 |
| Murdoch Legal Limited | Professional & scientific | 2020 |
| Murdoch Property LLP | | 2007 |
| My Serenity Boutique Ltd | Wholesale & retail | 2026 |
| Naturalbeautytherapies Ltd | Other services | 2020 |
| NET Zero Nation Solutions Ltd | Professional & scientific | 2026 |
| New China Place Ltd | Hospitality | 2026 |
| Newalls FAB Ltd | Construction | 2016 |
| Nichol Property Solutions Ltd | Real estate | 2023 |
| Nicole TAN Hair Limited | Other services | 2025 |
| Ninety Seven Socials Ltd | Professional & scientific | 2024 |
| NK Joinery Projects Ltd | Construction | 2022 |
| Noah's Luxe Retreats Ltd | Hospitality | 2025 |
| NRG Promotional Solutions Ltd | Administrative & support | 2020 |
| Open Gate Productions Limited | Information & communication | 2023 |
| Owwest Limited | Health & social care | 2025 |
| Pacific Blue Property Limited | Real estate | 2019 |
| Pam’S Pearls Limited | Manufacturing | 2025 |
| Paton Aviation Ltd | Professional & scientific | 2025 |
| Paul Mcaulay Services Ltd | Professional & scientific | 2021 |
| Peak Fitness Industries Ltd | Arts & recreation | 2022 |
| Pennyburn Regeneration Youth Development Enterprise (Pryde) | Health & social care | 2006 |
| Perceton Homes Ltd | Construction | 2016 |
| Platinum Calls Limited | Administrative & support | 2020 |
| Play&Go Ltd | Arts & recreation | 2023 |
| PLAZA.5 Ltd | Wholesale & retail | 2024 |
| Point Free Limited | Transport & logistics | 2017 |
| Premier KK Stores Ltd | Wholesale & retail | 2026 |
| Prestwick Holiday Park (Scotland) Limited | Hospitality | 2026 |
| Pure Smashin Ltd | Hospitality | 2025 |
| PWM Decor Ltd | Construction | 2019 |
| Quinn Bathrooms Ltd | Construction | 2024 |
| R a Trading (Scot) Ltd | Wholesale & retail | 2026 |
| R S Cable Services Ltd | Real estate | 2013 |
| R.B. Steele Limited | Other services | 1952 |
| Rainbow Childcare Oban Limited | Education | 2019 |
| Raja Hot Food Limited | Hospitality | 2024 |
| RCA Performance Gym Limited | Arts & recreation | 2014 |
| RCA Performance Supplements Ltd | Wholesale & retail | 2020 |
| RCE Property Ltd | Real estate | 2019 |
| Reptile Encounters Scotland Ltd | Other services | 2023 |
| RH & SF Property Group Ltd | Hospitality | 2025 |
| RH Interior Systems Ltd | Construction | 2026 |
| Rimax Inspection Services Ltd | Professional & scientific | 2016 |
| Rkbs Access Ltd | Construction | 2023 |
| RMC Motors Ltd | Wholesale & retail | 2025 |
| Rmchwarno Limited | Financial services | 2023 |
| Rock and Rose Project CIC | Other services | 2024 |
| Rose Realty Ltd | Real estate | 2025 |
| Rosley Ltd | Real estate | 2021 |
| RPS (Kilty’S) Limited | Hospitality | 2025 |
| Ruksana&Co Ltd | Hospitality | 2024 |
| S & R Quality Meats Ltd | Wholesale & retail | 2023 |
| S HAM Rail Ltd | Construction | 2018 |
| SA Strategic Solutions Limited | Professional & scientific | 2015 |
| Saffron TIA Limited | Professional & scientific | 2012 |
| Saisaddq Ltd | Wholesale & retail | 2026 |
| Saltireselect Limited | Wholesale & retail | 2026 |
| SAM Mccammon Engineering Ltd | Manufacturing | 2017 |
| Samantha Mcinroy Ltd | Professional & scientific | 2016 |
| Sandra Power Art Ltd | Professional & scientific | 2025 |
| SC Motors Ltd | Wholesale & retail | 2025 |
| Scotserve IT Ltd | Information & communication | 2019 |
| Scozzy Mechanical Ltd | Administrative & support | 2018 |
| SDC GAS & Energy Solutions Ltd | Construction | 2021 |
| SET the Pace Limited | Professional & scientific | 2025 |
| Sheena Yoga Limited | Arts & recreation | 2019 |
| Shukrana&Co Ltd | Wholesale & retail | 2025 |
| Silverhorn Limited | Manufacturing | 2023 |
| Sjfx Ltd | Information & communication | 2022 |
| SLA Engineering Limited | Professional & scientific | 2018 |
| SM Plastering Roughcasting and Joinery Services Ltd | Construction | 2025 |
| Smartwood Flooring (Scotland) Limited | Construction | 2023 |
| Stand 10 Studios Ltd | Extraterritorial | 2022 |
| Steven Davis Roofing Ltd | Construction | 2021 |
| Stewart's Property Services Ltd | Construction | 2007 |
| Stobbs 1965 Limited | Extraterritorial | 2015 |
| Sundale Limited | Wholesale & retail | 2021 |
| Supplies for Industry Limited | Wholesale & retail | 2020 |
| SW Weld Ltd | Manufacturing | 2013 |
| T & R Property Development Ltd | Real estate | 2025 |
| T and D 2005 Services Limited | Other services | 2021 |
| T R Access Ltd | Transport & logistics | 2019 |
| T R Rigg Ltd | Construction | 2024 |
| Tcs-Eco Ltd | Manufacturing | 2020 |
| Terdam Limited | Wholesale & retail | 2019 |
| Tern Business Group Limited | Construction | 2023 |
| TEZ Rail Ltd | Construction | 2019 |
| THE Beauty of Marble Limited | Construction | 2017 |
| THE Umbrella Holistic Approach Ltd | Wholesale & retail | 2021 |
| THE Walrus and the Witch Ltd | Professional & scientific | 2025 |
| THE Wilson Partnership (Scotland) Limited | Professional & scientific | 2009 |
| TK Pipework Ltd | Construction | 2026 |
| TNL Jasmine Photography Ltd | Professional & scientific | 2022 |
| Tomahawk Transport Ltd | Transport & logistics | 2024 |