| Seafield Inspection Limited | Manufacturing | 2022 |
| Sean Brown Developments Ltd | Real estate | 2021 |
| Sean Brown Plumbing and Heating Ltd | Construction | 2009 |
| Sean Flett Joinery Limited | Construction | 2011 |
| Sean Mcewan Consultancy Ltd | Information & communication | 2018 |
| Seb's Auto Repair Ltd | Wholesale & retail | 2024 |
| Selbrae House Holdings Limited | Financial services | 2021 |
| Sentinel GC Ltd | Financial services | 2026 |
| Seonnis Ltd | Professional & scientific | 2026 |
| Setonmuir Homes Limited | Construction | 2019 |
| Seventy Three Cafe & Bistro Ltd | Hospitality | 2025 |
| SFM Electrical Limited | Construction | 2011 |
| SG Capital Holdings Ltd | Financial services | 2026 |
| SG Instrumentation Ltd | Construction | 2020 |
| SGI Solutions Limited | Professional & scientific | 2018 |
| Shanks Armour Properties Ltd | Real estate | 2024 |
| Shivr Music Ltd | Manufacturing | 2024 |
| Shop & Save Limited | Wholesale & retail | 2001 |
| Shop N Save 786 Ltd | Wholesale & retail | 2021 |
| SIH ( Ice Hockey) Limited | Arts & recreation | 2021 |
| Silly COW Retail Ltd | Other services | 2023 |
| Silverstreak Works Ltd | Professional & scientific | 2024 |
| Simba Bathrooms Ltd | Construction | 2025 |
| Simply IRE 1 Ltd | Construction | 2013 |
| Simply IRE 2 Ltd | Real estate | 2014 |
| Simply Prop Bridge of Weir Limited | Real estate | 2016 |
| Simpson Property Solutions Fife Ltd | Construction | 2019 |
| Simulator Events Scotland Ltd | Manufacturing | 2017 |
| Sinclair & SON Developments Ltd | Extraterritorial | 2021 |
| Sinclairnsonequinetransport Ltd | Transport & logistics | 2025 |
| Sinclairs Antiques Ltd | Wholesale & retail | 2021 |
| Singletrack Racing Ltd | Wholesale & retail | 2026 |
| Singula Decisions Limited | Information & communication | 1997 |
| Siosales Ltd | Construction | 2025 |
| Sirenis Ltd | Other services | 2024 |
| Sives Surfacing Limited | Extraterritorial | 2013 |
| Siyamed Ltd | Other services | 2023 |
| Sjcp International Ltd | Professional & scientific | 2019 |
| SJG Joinery Ltd | Construction | 2021 |
| Sk-Ihs Ltd | Professional & scientific | 2018 |
| Skingenius Private GP and Medical Aesthetics Limited | Health & social care | 2023 |
| Skwishee Ltd | Manufacturing | 2017 |
| Sky Hook Scotland Limited | Construction | 2023 |
| Sky Nails 123 Ltd | Other services | 2019 |
| Skye Life Ltd | Wholesale & retail | 2021 |
| Skyhook Joinery Ltd | Construction | 2024 |
| Skyward Promotions Limited | Professional & scientific | 2025 |
| SL Business Solutions (Scotland) Ltd. | Professional & scientific | 2010 |
| Slànaich Therapies Ltd | Public administration | 2025 |
| SM Aesthetics Scotland Limited | Health & social care | 2019 |
| SM Autotech (Scotland) Limited | Wholesale & retail | 2026 |
| SM Design-Build Ltd | Construction | 2016 |
| SM Electrical Supplies Holdings Limited | Financial services | 2020 |
| SM Fitness KDY Ltd | Arts & recreation | 2025 |
| SM Hospitality (Scotland) Limited | Hospitality | 2025 |
| SM Properties (Fife) Limited | Real estate | 2019 |
| SM786 Ltd | Transport & logistics | 2023 |
| Smart Dream Hotels Ltd | Hospitality | 2018 |
| Smartertax Limited | Professional & scientific | 2014 |
| Smartertax Partnership LLP | | 2011 |
| Smash & Sizzle Takeaway Ltd | Hospitality | 2026 |
| Smeaton Chippy Limited | Other services | 2021 |
| Smeaton Services (Fife) Ltd | Professional & scientific | 2021 |
| Smeaton Services Limited | Manufacturing | 2016 |
| Smith Anderson Envelopes Limited | Extraterritorial | 1984 |
| Smith Anderson Group Limited | Manufacturing | 2000 |
| Smith Anderson Packaging Limited | Extraterritorial | 1999 |
| Smith Connelly Commercial Ltd | Real estate | 2020 |
| Smith Connelly Development Ltd | Real estate | 2019 |
| Smith Connelly Investments Ltd | Real estate | 2019 |
| Smith-S Hair Room Ltd | Other services | 2014 |
| SML Cargo Ltd | Transport & logistics | 2023 |
| SMM7 Limited | Extraterritorial | 2008 |
| Smooth Effects Ltd | Wholesale & retail | 2023 |
| SMT Transport Ltd | Transport & logistics | 2018 |
| SMZ Business Solutions Ltd | Wholesale & retail | 2020 |
| Snack Central Vending Limited | Administrative & support | 2026 |
| So-Clean (Scotland) Ltd | Administrative & support | 2025 |
| Sokart Ltd | Wholesale & retail | 2025 |
| Solar Panel Scotland Limited | Extraterritorial | 2022 |
| Solarski Solution Ltd | Other services | 2025 |
| Solid Surface Systems Ltd | Construction | 2023 |
| Solution PUB Company Limited | Hospitality | 2023 |
| Solution Security Services Limited | Administrative & support | 2001 |
| Solution Support Staff Limited | Administrative & support | 2010 |
| Solutions at Work Limited | Professional & scientific | 2011 |
| Soren Hudson International Holdings Limited | Hospitality | 2025 |
| Sound Staffing Solutions Limited | Administrative & support | 2025 |
| Southbroom Group Ltd | Hospitality | 2019 |
| Southend Cars Limited | Wholesale & retail | 2016 |
| Spaghetti Tattoos Ltd | Arts & recreation | 2013 |
| Spark & Grow Ltd | Professional & scientific | 2026 |
| Spartan Management Scotland Ltd | Administrative & support | 2019 |
| Speak SYM Ltd | Manufacturing | 2012 |
| SPENCE3D Ltd | Arts & recreation | 2025 |
| Square Go Film Productions Ltd | Information & communication | 2023 |
| SR Access Services Ltd | Manufacturing | 2019 |
| SRG Design Limited | Professional & scientific | 2005 |
| Ssppfife Ltd | Hospitality | 2024 |
| ST Kilda Food Store Limited | Wholesale & retail | 2015 |