| Pavliz Properties Ltd | Real estate | 2023 |
| Paws and Relax Ltd | Agriculture & fishing | 2024 |
| Pawz 'N' Bawz Ltd | Wholesale & retail | 2025 |
| Pcsg (Edinburgh) Ltd | Information & communication | 2008 |
| Peach Bomb Ltd | Wholesale & retail | 2021 |
| Peacock Medicare (Edinburgh) Limited | Health & social care | 2011 |
| Peacock Medicare Limited | Health & social care | 1988 |
| Pear Tree Nurseries Ltd. | Education | 2005 |
| Peeu's Happy Paws Ltd | Other services | 2023 |
| PEF Engineering Solutions Limited | Professional & scientific | 2013 |
| Pegasus Couriers Holdings Ltd | Transport & logistics | 2023 |
| Pelva Limited | Wholesale & retail | 2020 |
| Pendulum Spirits Limited | Wholesale & retail | 2020 |
| Penny Marts Limited | Wholesale & retail | 2024 |
| Pennywise Bookkeeping Services Ltd | Professional & scientific | 2025 |
| Pension Governance and Trustee Services Ltd | Professional & scientific | 2025 |
| Pentland Mower Care Ltd | Other services | 2024 |
| Pentland Quantum Technologies Ltd | Professional & scientific | 2019 |
| Perfect Pixie Ltd | Administrative & support | 2025 |
| Perfectsean Cleaning and Maintenance Services Ltd | Construction | 2025 |
| Peri Foods Limited | Hospitality | 2024 |
| Peri Pollo Fish Parkway Limited | Hospitality | 2026 |
| Perioperativecpd Ltd | Health & social care | 2025 |
| Persia Investments Ltd | Real estate | 2023 |
| Petalux Ventures Limited | Real estate | 2021 |
| Peter Garage Ltd | Wholesale & retail | 2024 |
| Petite BEU Ltd | Wholesale & retail | 2018 |
| Petra's Quest Limited | Professional & scientific | 2023 |
| PFK Enterprises Ltd | Construction | 2015 |
| Pharmarx Ltd | Wholesale & retail | 2017 |
| Pharmos Ltd | Professional & scientific | 2016 |
| Phase 3B Market Access Consulting Limited | Professional & scientific | 1998 |
| Phils Balls Ltd | Manufacturing | 2023 |
| Phoenix Accounts Ltd | Professional & scientific | 2025 |
| Phoenix Drilling Ltd. | Construction | 2010 |
| Phoenix Geothermal Ltd | Construction | 2015 |
| Phoenix Interiors and Rental Ltd | Construction | 2020 |
| Phoenix Laboratories Limited | Professional & scientific | 2019 |
| Photo Video Marketing Ltd | Information & communication | 2024 |
| Physio Advance Ltd | Health & social care | 2024 |
| Physivibe Ltd | Health & social care | 2025 |
| PIA Commercial Limited | Financial services | 2013 |
| PIC IT UP Ltd | Transport & logistics | 2021 |
| Pilrig Children's Nursery Limited | Education | 2004 |
| Pinnacle Roofing (Scotland) Limited | Construction | 2010 |
| Pinnacle Solar Ltd | Construction | 2025 |
| Piotrus-Trans Ltd | Transport & logistics | 2021 |
| Pixelworld Ltd | Administrative & support | 2024 |
| PJ Melon Limited | Professional & scientific | 2024 |
| PK Precision Engineering Ltd | Professional & scientific | 2025 |
| Plainindex Limited | Professional & scientific | 2001 |
| Platinum Recruitment Specialists Ltd | Administrative & support | 2016 |
| Plus Autos Ltd | Wholesale & retail | 2021 |
| PMH Consultancy Ltd. | Information & communication | 2004 |
| Podiatry Services (Scotland) Ltd | Health & social care | 2018 |
| Point Horizon Ltd | Professional & scientific | 2022 |
| Point of Energy Ltd | Construction | 2019 |
| Pol-Drive Ltd | Education | 2010 |
| Pole Position Driver Training Ltd | Education | 2019 |
| Pollock & Aitken Joinery Limited | Construction | 2023 |
| Pollock Precision Engineering Ltd | Manufacturing | 2012 |
| Porcelanowa Gablotka Ltd | Wholesale & retail | 2026 |
| Portf.Io Limited | Information & communication | 2021 |
| Portrade Global Ltd | Wholesale & retail | 2026 |
| Portum Ltd | Real estate | 2016 |
| Positive Outcomes LP | | 2024 |
| PR Brothers Trade Ltd | Construction | 2026 |
| Precision Build and Joinery Ltd | Construction | 2025 |
| Precision Diamond Tooling Ltd | Wholesale & retail | 2025 |
| Precision Steel Detailing (PTY) Ltd | Other services | 2020 |
| Premier Garage Services (Livingston) Ltd | Wholesale & retail | 2017 |
| Premier Transport (West Lothian) Ltd | Transport & logistics | 2019 |
| Premier Vehicle Movements Ltd | Transport & logistics | 2021 |
| Premium Line Logistics Ltd | Transport & logistics | 2024 |
| Prestige & Performance Body Refinishing LLP | | 2005 |
| Preston Insurance Associates Ltd. | Financial services | 1996 |
| Preston Steak Ltd | Hospitality | 2021 |
| Pride of Scots Limited | Wholesale & retail | 2019 |
| Prime Bedroom Furniture Ltd | Wholesale & retail | 2025 |
| Prime Dining Services Ltd | Other services | 2024 |
| Prime Star Properties Ltd | Real estate | 2026 |
| Prior Communities Ltd. | Education | 2007 |
| Prishami Limited | Real estate | 2022 |
| Pristineaura Services Limited | Administrative & support | 2025 |
| PRK Enterprise Ltd | Health & social care | 2021 |
| Proactive Ground Services Ltd | Administrative & support | 2022 |
| Procompletion Ltd | Professional & scientific | 2014 |
| Progrow Scotland Ltd | Wholesale & retail | 2012 |
| Project Sweden Propco Limited | Financial services | 2025 |
| Promaax Healthcare Ltd | Health & social care | 2025 |
| Property Pro Solutions Limited | Real estate | 2023 |
| Property to Like Limited | Real estate | 2015 |
| Propertycollab Ltd | Real estate | 2019 |
| Prortx Ltd | Extraterritorial | 2014 |
| Proscenium Stage School Limited | Arts & recreation | 2025 |
| Proswim Academy CIC | Education | 2020 |
| Protea External Cleaning Ltd | Administrative & support | 2025 |
| Ptca Limited | Professional & scientific | 2007 |
| Pulomi Limited | Information & communication | 2015 |
| Pulse Logistics Ltd | Transport & logistics | 2025 |