| Brand Bullion & Co Ltd | Wholesale & retail | 2026 |
| Bremner Property Ltd | Real estate | 2024 |
| BRO Financial Solutions Ltd | Financial services | 2024 |
| BTN Property Investment Ltd | Real estate | 2025 |
| Buckhaven Building Supplies Ltd | Wholesale & retail | 2011 |
| Buckhaven Enterprise Limited | Real estate | 2022 |
| Buddy and Buster Ltd | Real estate | 2016 |
| Burnside Storage & Commercial Limited | Real estate | 2024 |
| Butters Bakes Limited | Hospitality | 2025 |
| Buzz Shisha Lounge Ltd | Hospitality | 2022 |
| Caddiepoint Ltd | Information & communication | 2025 |
| Caddy Scotland Ltd | Education | 2026 |
| Cairn Equestrian Ltd | Agriculture & fishing | 2023 |
| Caledonian Executive Travel Limited | Transport & logistics | 2022 |
| Calmandcoofficeyoga Ltd | Administrative & support | 2025 |
| Camaitch Ltd | Professional & scientific | 2025 |
| Cameron Accounting Limited | Professional & scientific | 2017 |
| Campbell AV Solutions Ltd | Manufacturing | 2019 |
| Camtech Services Limited | Manufacturing | 2023 |
| Caspian Paradise Buckhaven Limited | Hospitality | 2025 |
| CC Cottage Ltd | Hospitality | 2017 |
| CCN Consulting Ltd | Information & communication | 2023 |
| CE Horse Transport Scotland Ltd | Transport & logistics | 2025 |
| Cellardyke Tidal Pool Ltd | Arts & recreation | 2021 |
| Central Competitions Limited | Arts & recreation | 2025 |
| Cf&S Limited | Professional & scientific | 2025 |
| Chanda Fastfood Ltd | Hospitality | 2021 |
| Charters Butchers Limited | Wholesale & retail | 2007 |
| Chefplicity Limited | Hospitality | 2025 |
| Cherrytree Properties (Dundee) Limited | Real estate | 2020 |
| CJL365 Ltd | Transport & logistics | 2025 |
| Claymert Limited | Real estate | 1993 |
| Clinton Cards Scot Ltd | Wholesale & retail | 2025 |
| Coast to Country Property Ltd | Real estate | 2025 |
| Coates Consulting Ltd. | Information & communication | 1997 |
| Colinsburgh Charleton Limited | Arts & recreation | 2021 |
| Colinsburgh Golf Limited | Arts & recreation | 1991 |
| Colliers Coffee Roasters Ltd | Hospitality | 2025 |
| Combine Media Limited | Information & communication | 2017 |
| Community Trade Hub Limited | Other services | 2017 |
| Coocanbakery Ltd | Manufacturing | 2026 |
| Cookies ‘N’ Stuff Limited | Wholesale & retail | 2025 |
| Coreshift Solutions Limited | Professional & scientific | 2026 |
| Corexa Ltd | Wholesale & retail | 2026 |
| Cornucopia 8 Ltd | Health & social care | 2025 |
| Cosmic Crunchies Limited | Manufacturing | 2025 |
| Coull Drainage Solutions Limited | Professional & scientific | 2026 |
| Couper Fleming Properties Ltd | Transport & logistics | 2023 |
| Crafted Electrics Limited | Manufacturing | 2021 |
| Cramond Esplin Limited | Hospitality | 1999 |
| CS Carpet Fitting Services Ltd | Construction | 2012 |
| CS Technical Services Scotland Ltd | Information & communication | 2016 |
| Cuffabout Pods Limited | Real estate | 2021 |
| Customer Service Advocacy CIC | Other services | 2025 |
| Cyber Solutions (Fife) Limited | Information & communication | 2014 |
| D Blyth & SON Ltd | Wholesale & retail | 2011 |
| D S Fire Safety Ltd | Public administration | 2021 |
| D S Services (Fife) Ltd | Construction | 2023 |
| D W Trading (Fife) Limited | Wholesale & retail | 2016 |
| D&L Perfect Ltd | Real estate | 2024 |
| D&Rose Ltd | Wholesale & retail | 2022 |
| D.M.H. Lettings Ltd | Hospitality | 1996 |
| D2 Joinery Limited | Construction | 2021 |
| D2D Retail Ltd | Wholesale & retail | 2024 |
| Dalrymple Design Consultancy Limited | Professional & scientific | 2026 |
| Daniel Moffat Ltd | Arts & recreation | 2025 |
| Datasculpt Ltd | Information & communication | 2022 |
| David Graham Services Ltd | Manufacturing | 2005 |
| David Mccallion Roofing Ltd | Construction | 2011 |
| David T HAY Opticians Ltd | Wholesale & retail | 2024 |
| Dawn Adams Limited | Wholesale & retail | 2015 |
| Degrieve Construction Ltd | Construction | 2025 |
| Delmor Leven Limited | Real estate | 2008 |
| Design a Bar Limited | Administrative & support | 2003 |
| Destiny Scotch Whisky Company Limited | Extraterritorial | 2010 |
| Devonshaw Limited | Hospitality | 2016 |
| Dffproperty Limited | Construction | 2025 |
| DFR Properties Limited | Real estate | 1996 |
| DM Imports Ltd | Wholesale & retail | 2021 |
| Doghead Brewing Ltd | Manufacturing | 2024 |
| Dolce Vita Inn Limited | Hospitality | 2025 |
| Dollan Joinery Ltd | Construction | 2019 |
| Don's Gardening Services Ltd | Administrative & support | 2022 |
| Donaldson and SON Limited | Construction | 2022 |
| Doodlecraft Design Ltd | Wholesale & retail | 2014 |
| Dpmd Ltd | Professional & scientific | 2013 |
| DR Consulting Services Ltd | Real estate | 2025 |
| Drambling on Whisky Ltd | Education | 2025 |
| Dream Pubs Ltd | Hospitality | 2024 |
| Dreamweaver Creative Limited | Arts & recreation | 2021 |
| Dreich Ltd. | Wholesale & retail | 2025 |
| Driveway Doctor Ltd | Construction | 2024 |
| DRS Consulting Engineers Ltd. | Professional & scientific | 2003 |
| Drugs, Alcohol and Psychotherapies Limited | Health & social care | 2009 |
| Dryburgh Associates Limited | Professional & scientific | 2009 |
| DS Easyspace Limited | Transport & logistics | 2020 |
| DST (Fife) Limited | Hospitality | 2016 |
| Dtmk Consultants Limited | Professional & scientific | 2022 |
| Dubbieside Bakers & Butchers Ltd | Wholesale & retail | 2019 |
| Duffy Capital Limited | Professional & scientific | 2011 |