| Saltire On-Time Services Limited | Manufacturing | 2017 |
| Saltire Property Trading Ltd | Real estate | 2025 |
| Salus Investment Solutions Ltd | Households | 2022 |
| Salus Safety Solutions Limited | Professional & scientific | 2018 |
| SAM Dornan Motors Limited | Wholesale & retail | 2001 |
| Sannachan Solutions Limited | Professional & scientific | 2010 |
| SB Fencing & Landscaping Limited | Administrative & support | 2026 |
| SB Ground Care Ltd | Construction | 2025 |
| SBE Logistics Ltd | Transport & logistics | 2025 |
| SBS Bathrooms Ltd | Wholesale & retail | 2014 |
| SC Farming Limited | Agriculture & fishing | 2022 |
| Scan Services Ltd. | Health & social care | 2019 |
| Scaryscot Ltd | Administrative & support | 2018 |
| Scauthill Property Investments Limited | Real estate | 2026 |
| Schoneville Motor Engineers Ltd | Wholesale & retail | 2006 |
| Scobbie Campers Ltd | Manufacturing | 2021 |
| Scot Construction Ltd | Construction | 2025 |
| Scot Direct Construction & Maintenance Ltd | Construction | 2016 |
| Scotbreed Limited | Professional & scientific | 2024 |
| Scotch Lamb Marketing Limited | Agriculture & fishing | 1992 |
| Scotech CNC Services Ltd | Manufacturing | 2015 |
| Scotpaws UK Ltd | Agriculture & fishing | 2019 |
| Scott Brothers Joiners Ltd | Construction | 2007 |
| Scott Whitefield Construction Limited | Construction | 2014 |
| Scott's Electrical Solution Ltd | Construction | 2024 |
| Scotzone Insurance Consultants Limited | Financial services | 1974 |
| Scout and About Ltd | Health & social care | 2021 |
| Scrub.App Ltd | Information & communication | 2026 |
| Scuba Diving Scotland Ltd | Education | 2023 |
| Seamvex Data Systems Management Ltd | Information & communication | 2026 |
| Search Dogs Scotland Ltd | Administrative & support | 2022 |
| Semple Solutions Limited | Professional & scientific | 2014 |
| Seymour Pools Ltd | Construction | 2010 |
| Sfrbuilders Ltd | Manufacturing | 2025 |
| Sgtr Limited | Real estate | 2025 |
| Shaurah Limited | Professional & scientific | 2013 |
| Shear Genius Barbering and Training Ltd | Other services | 2025 |
| Sheryl Findlay Enterprises Limited | Professional & scientific | 2026 |
| Shining Bright Window Cleaning Ltd | Administrative & support | 2026 |
| Shirley Paris Jewellery Limited | Wholesale & retail | 2010 |
| Shokunin Design Limited | Professional & scientific | 2022 |
| Showertec Ltd | Construction | 2026 |
| Shree Online Ltd | Wholesale & retail | 2026 |
| Shun LEE Hot Food Limited | Hospitality | 2019 |
| Simonymo Limited | Information & communication | 2025 |
| Site ENG Solutions Ltd | Professional & scientific | 2020 |
| Skaramanda Limited | Manufacturing | 2013 |
| Skye High Investments Ltd | Real estate | 2025 |
| SLS Access Limited | Manufacturing | 2016 |
| Slusher Limited | Construction | 2016 |
| SM Electrical (Scotland) Limited | Construction | 2018 |
| Smart Car Scotland Limited | Wholesale & retail | 2017 |
| Smart Properties Scotland Ltd | Real estate | 2024 |
| Smithassoc Consultancy Limited | Professional & scientific | 2003 |
| Snow Newco Limited | Financial services | 2024 |
| Soft Studio Ltd | Manufacturing | 2023 |
| SOL Takeaway Ltd | Hospitality | 2024 |
| Sole Focus Podiatry Ltd | Health & social care | 2022 |
| Sollas Safety Limited | Public administration | 2022 |
| Somerville Energy Ltd | Energy | 2012 |
| Sonatrax Audio Collective Ltd | Information & communication | 2025 |
| Songbird Speciality Coffee Limited | Hospitality | 2024 |
| Soot Ltd | Administrative & support | 2021 |
| Sophia's Lets Ltd | Real estate | 2026 |
| Soskin Ltd | Health & social care | 2025 |
| South LAN Barbers Ltd | Other services | 2025 |
| Southhead Holdings Ltd | Financial services | 2025 |
| Southvale Homes (Lanark) Limited | Construction | 2006 |
| Sparrow Property Services Ltd | Hospitality | 2025 |
| Speedy Pest Control (Glasgow) Ltd | Administrative & support | 2018 |
| Splice Tech Solutions Limited | Information & communication | 2023 |
| Sporty Sprouts Limited | Education | 2024 |
| Spotlight Talent Recruitment Ltd | Professional & scientific | 2023 |
| Springbrae Limited | Other services | 2025 |
| Springwells Property Limited | Real estate | 2026 |
| SSY Restaurant Ltd | Hospitality | 2018 |
| ST Leonards Interiors Limited | Wholesale & retail | 2025 |
| Stag Joinery and Maintenance Ltd | Construction | 2025 |
| Start 2 Finish Joiners and Builders Ltd | Construction | 2023 |
| Sterling Health & Fitness Limited | Health & social care | 2001 |
| Sterling Healthcare Limited | Health & social care | 2001 |
| Stevkat Ltd | Professional & scientific | 2018 |
| Stewart Energy Limited | Energy | 2013 |
| Stewart Horses Ltd | Administrative & support | 2024 |
| Stipmal Limited | Extraterritorial | 2014 |
| Stonehigh Mugdock Limited | Construction | 2004 |
| Stonehouse Housebuilders Limited | Construction | 2025 |
| Stoneridge Trailer Hire Ltd | Other services | 2024 |
| Strawberry Blonde (Biggar) Ltd. | Extraterritorial | 2011 |
| Struan Window Cleaning Limited | Administrative & support | 2018 |
| Stuart Ferguson Engineering Consultancy Limited | Professional & scientific | 2022 |
| Stuart Wilson Osteopath Limited | Health & social care | 2007 |
| Super Sadie Limited | Wholesale & retail | 2016 |
| Susan Hamilton Properties Ltd | Professional & scientific | 2020 |
| Sustainable Clydesdale Limited | Wholesale & retail | 2025 |
| Sustainable Earth Limited | Energy | 2002 |
| Swan Parker Limited | Administrative & support | 2025 |
| Swept Away Ltd | Administrative & support | 2026 |
| Swpca 2025 Limited | Other services | 2025 |
| SXA Energy Ltd | Professional & scientific | 2025 |