| RL Inspection Ltd | Professional & scientific | 2024 |
| RLD Commercials Ltd | Real estate | 2022 |
| RM Catering Scotland Limited | Hospitality | 2025 |
| RM Mangoes Ltd | Wholesale & retail | 2026 |
| RM Properties Scotland Ltd | Real estate | 2023 |
| RO Clean Ltd | Administrative & support | 2025 |
| Roadwayz Driving School Limited | Education | 2025 |
| Robert Sharp Kitchen Installations Limited | Construction | 2016 |
| Robertson Art Group Limited | Financial services | 2018 |
| Robertson Fine Art Limited | Wholesale & retail | 2013 |
| Robertson Kerr Property Group Ltd | Real estate | 2020 |
| Robertson Roofing Maintenance Ltd | Construction | 2025 |
| Robertsons Picture Gallery Limited | Wholesale & retail | 2013 |
| Robin Drysdale Agricultural Contractors Limited | Agriculture & fishing | 2006 |
| Robobean Coffee Ltd | Hospitality | 2026 |
| Roccojazz Limited | Real estate | 2015 |
| Rock Drilling Tools Limited | Mining & quarrying | 1999 |
| Rock the Boat Music Group Ltd | Information & communication | 2020 |
| Rock the Boat Records Ltd | Information & communication | 2021 |
| Rogerson Plumbing & Heating Limited | Construction | 2002 |
| Rollerhub Limited | Arts & recreation | 2025 |
| Rolt Goods Ltd | Wholesale & retail | 2024 |
| Rosa Lifestyle Ltd | Wholesale & retail | 2021 |
| Rose Marketing UK Limited | Wholesale & retail | 2007 |
| Roselea-Ann Ltd | Health & social care | 2023 |
| Ross Anderson Ventures Ltd | Hospitality | 2023 |
| Ross Commissioning Ltd | Professional & scientific | 2024 |
| Ross's Ventures Ltd | Hospitality | 2025 |
| Rosslyn Gardens Ltd | Agriculture & fishing | 2022 |
| Rostela Ltd | Wholesale & retail | 2025 |
| Rowan Terrace 1959 Limited | Extraterritorial | 2014 |
| Rowen Events Ltd | Arts & recreation | 2018 |
| Roxbury Contracts Ltd | Professional & scientific | 2019 |
| Roxbury Design Ltd. | Professional & scientific | 2006 |
| RS PSV Services Ltd | Professional & scientific | 2025 |
| RSS Countryside Management Limited | Agriculture & fishing | 2020 |
| Rugs & Runners Carpet Co Ltd | Wholesale & retail | 2025 |
| Rujo Limited | Wholesale & retail | 2014 |
| Rural Skills Scotland Limited | Professional & scientific | 2015 |
| Rusty’S Removals & Waste Management Ltd | Water & waste | 2026 |
| RWJ Solutions Ltd | Professional & scientific | 2017 |
| RY3D Design Solutions Ltd | Professional & scientific | 2025 |
| Ryan Brown Property Ltd | Real estate | 2024 |
| Ryan Clelland Electrical Ltd | Construction | 2026 |
| Ryan Gourlay Fabrication Services Ltd | Construction | 2015 |
| S Beveridge Joinery Ltd | Construction | 2018 |
| S Dewar Investments Ltd | Real estate | 2025 |
| S S & N Properties Ltd | Real estate | 2024 |
| S&K Scott Services Ltd | Construction | 2023 |
| S.Elder Roofing Limited | Professional & scientific | 2015 |
| S.I.I.S. Limited | Wholesale & retail | 2004 |
| S.M. Promotions Fife Ltd | Arts & recreation | 2022 |
| S.Matthew Paving Ltd | Administrative & support | 2023 |
| S.Mcgregor Limited | Manufacturing | 2020 |
| SA786 Ltd | Wholesale & retail | 2023 |
| Safeguard Trades Ltd | Construction | 2022 |
| Sairis Limited | Wholesale & retail | 2011 |
| Sale & Pepe Ltd. | Other services | 2018 |
| Salida Properties Limited | Real estate | 2016 |
| Saltire Commercials Ltd | Real estate | 2024 |
| SAM Forsberg UN Ltd | Professional & scientific | 2015 |
| Samarak Ltd | Professional & scientific | 2014 |
| Sandy Allan (Blacksmiths) Limited | Manufacturing | 1998 |
| Sandy Douglas Roofing Contractors Ltd | Construction | 2023 |
| Sanis Ltd | Hospitality | 2023 |
| Sapphire Daisy Limited | Professional & scientific | 2016 |
| Sara's Italian Deli Ltd | Hospitality | 2024 |
| Sarah's Maid Brigade Ltd | Administrative & support | 2022 |
| Saxton Residential Ltd | Real estate | 2024 |
| SB Industrial Access Ltd | Construction | 2025 |
| SB OIL & GAS Training and Competence Ltd | Manufacturing | 2017 |
| SBM Carpentry & Joinery Ltd | Construction | 2024 |
| SC Contracting Ltd | Public administration | 2023 |
| SC GAS Limited | Manufacturing | 2015 |
| SC Media Scotland Limited | Manufacturing | 2014 |
| Scaffolding Direct Access Solutions Limited | Construction | 2024 |
| Schon Properties Ltd | Real estate | 2025 |
| Scis Transport Ltd | Transport & logistics | 2025 |
| Scoonie Ltd | Hospitality | 2026 |
| Scooples Kelty Ltd | Hospitality | 2023 |
| Scoosh Limited | Information & communication | 2003 |
| Scotbrite Services Ltd | Administrative & support | 2008 |
| Scotia Decor Ltd | Construction | 2024 |
| Scotia Financial and Mortgage Services Ltd. | Financial services | 2006 |
| Scotia Supply Chain Ltd | Wholesale & retail | 2017 |
| Scotiaoutsourceservices Ltd | Transport & logistics | 2026 |
| Scotinthesky Ltd | Professional & scientific | 2025 |
| Scotphysio Ltd | Health & social care | 2026 |
| Scots Law Direct Limited | Administrative & support | 1996 |
| Scott Gibson Bodyshop Limited | Wholesale & retail | 2010 |
| Scott Page Joinery Ltd | Construction | 2025 |
| Scottish Everlastings Limited | Manufacturing | 1994 |
| Scrap a Car Scotland.Com Limited | Wholesale & retail | 2016 |
| Scunnered INK Limited | Arts & recreation | 2023 |
| SD GAS Ltd | Construction | 2024 |
| SDS Plumbing and GAS Services Ltd | Construction | 2020 |
| Sea Dart Ltd | Professional & scientific | 2010 |
| Sea Salt Services Ltd | Education | 2026 |
| Seacliff House Limited | Real estate | 2018 |
| Seafield Environmental Group CIC | Administrative & support | 2022 |