| Cups 'N' Cakes by Monica Limited | Hospitality | 2014 |
| Curtis Properties Limited | Professional & scientific | 1993 |
| Curve Creatives Limited | Manufacturing | 2025 |
| CUT Edge Solutions Ltd | Administrative & support | 2026 |
| CWP Joinery Limited | Construction | 2026 |
| Cyke Food Ltd | Hospitality | 2024 |
| D Cant Engineering Services Limited | Wholesale & retail | 1979 |
| D Delights Ltd | Hospitality | 2018 |
| D Dowie Plumbing & Heating Ltd | Construction | 2025 |
| D Mackay Electrical Scotland Limited | Construction | 2018 |
| D Mcgill Electrical Ltd | Construction | 2018 |
| D&G Autocare (Livingston) Ltd | Wholesale & retail | 2010 |
| D&G Autocare Limited | Wholesale & retail | 2004 |
| D&G Construction Services Ltd | Professional & scientific | 2025 |
| D-Fence Perimeter Solutions Ltd | Manufacturing | 2025 |
| D11 Property Holdings Ltd | Real estate | 2025 |
| D7 Architecture Ltd | Professional & scientific | 2020 |
| DA Garage Ltd | Wholesale & retail | 2026 |
| Dachshund Group Limited | Information & communication | 2019 |
| Dadalka UK Ltd | Construction | 2023 |
| Daily Rentals Fife Ltd | Administrative & support | 2020 |
| Dalmahoy Engineering Services Limited | Mining & quarrying | 2013 |
| Dalrymple Construction Holdings Ltd | Financial services | 2026 |
| Damo-Esme Homes Limited | Real estate | 2021 |
| DAN Hall Consultancy Ltd | Professional & scientific | 2022 |
| Daniel Delivery Driver Ltd | Transport & logistics | 2026 |
| Daniel Ogilvie Ltd | Transport & logistics | 2026 |
| Darim Ltd | Construction | 2022 |
| Dario Batzella Art Limited | Arts & recreation | 2025 |
| Dark Tales Ltd | Information & communication | 2021 |
| Darmar Property Ltd | Real estate | 2020 |
| Dart Tool Group Ltd | Wholesale & retail | 2012 |
| Data Prescience Limited | Information & communication | 2025 |
| David Alexander Golf Limited | Manufacturing | 2023 |
| Davidson Smith Consulting Ltd | Professional & scientific | 2019 |
| Day Centres Service Limited | Health & social care | 2001 |
| Day to Day Wilson AVE Ltd | Wholesale & retail | 2020 |
| Day-Today Convenience Store (Mitchell ST) Limited | Wholesale & retail | 2026 |
| Daylighting Scotland Limited | Construction | 2023 |
| DBE Campers Ltd | Hospitality | 2021 |
| DD Transportation Ltd | Transport & logistics | 2025 |
| Dealharbour Ltd | Wholesale & retail | 2026 |
| Debbie Leishman Consulting Limited | Professional & scientific | 2023 |
| Deborah Developments Limited | Construction | 2023 |
| Denbeath Ltd | Construction | 2021 |
| Dennisnowland Ltd | Information & communication | 2026 |
| Developments Fife Ltd | Construction | 2019 |
| Dewar Holiday Holdings Limited | Financial services | 2023 |
| DFK Logistics Ltd | Transport & logistics | 2020 |
| DH Medical Aesthetics Limited | Extraterritorial | 2023 |
| Dh&Gs Holdings Limited | Financial services | 2023 |
| Dickins Edinburgh Limited | Administrative & support | 2013 |
| Didem Ltd | Hospitality | 2025 |
| Digital Network Architecture Limited | Information & communication | 2022 |
| Dirty Hands Garage Limited | Wholesale & retail | 2025 |
| Disruptive Brands Ltd | Wholesale & retail | 2019 |
| DJD Roofing Contractors Ltd | Construction | 2025 |
| DKT Ltd | Information & communication | 2023 |
| DM Developments Ltd | Real estate | 2015 |
| DM Hospitality Services Limited | Hospitality | 2025 |
| DMC Fire Risk Management Ltd | Public administration | 2020 |
| DMC Nicol Limited | Real estate | 2018 |
| DNA Contract Flooring Limited | Construction | 2010 |
| DNA Cyber Ltd | Information & communication | 2025 |
| DNA Electrical Projects Ltd | Construction | 2025 |
| DNA Golf International Ltd | Manufacturing | 2025 |
| Dnhustle Limited | Wholesale & retail | 2023 |
| Dolls Salon Ltd | Other services | 2024 |
| Domcheck Ltd | Professional & scientific | 2023 |
| Door Automation (Scotland) Ltd | Construction | 2009 |
| Dorwin MG Ltd | Construction | 2018 |
| Dougela Limited | Other services | 2016 |
| DR Bricklaying & Stonework Ltd | Construction | 2025 |
| DR Electric 24/7 Ltd | Construction | 2025 |
| Dragon Business Support Services Ltd | Administrative & support | 2018 |
| Dragonfly Publishing Group Ltd | Information & communication | 2023 |
| Drartrading Ltd | Wholesale & retail | 2019 |
| DRD Contractors Limited | Construction | 2023 |
| Dream Homes Renovation Limited | Households | 2018 |
| Drecon Consulting Limited | Professional & scientific | 2022 |
| Driftwood Floatation Spa Ltd | Other services | 2017 |
| Drive in Scotland Ltd | Wholesale & retail | 2019 |
| Drivers Medical Solutions Ltd | Health & social care | 2018 |
| Drummond Motor Company Limited | Wholesale & retail | 2006 |
| DS Thomson (Electrical) Ltd | Construction | 2012 |
| DSM Technical Services Ltd | Mining & quarrying | 2023 |
| DTG Holdings Ltd | Financial services | 2023 |
| Ducat Trading Ltd | Financial services | 2025 |
| Dunpol Limited | Information & communication | 2025 |
| DVS Contracts Limited | Administrative & support | 2016 |
| DVS Driving Solutions Limited | Transport & logistics | 2025 |
| DW Escapes Ltd | Administrative & support | 2024 |
| DW Rail Group Ltd | Construction | 2026 |
| DW Recruitment East Ltd | Professional & scientific | 2021 |
| DW Wholesale & Builders Limited | Wholesale & retail | 2018 |
| DWC (Scotland) Limited | Real estate | 2006 |
| DWC Buildings Limited | Real estate | 2006 |
| DWM Financial Planning Limited | Financial services | 2005 |
| Dysart Electrical Limited | Manufacturing | 2018 |
| Dysart Industries Limited | Wholesale & retail | 2025 |