| Shanti Properties Ltd | Real estate | 2025 |
| Sharkey Properties Ltd. | Real estate | 2003 |
| Sharon Smith Limited | Health & social care | 2022 |
| Sharp Shutters Edinburgh Limited | Wholesale & retail | 2025 |
| Shelfpulls Ltd | Wholesale & retail | 2025 |
| Sherriff & Company Ltd. | Manufacturing | 2020 |
| Shesmiles Hair and Beauty Studio Ltd | Other services | 2025 |
| Shevlin Entertainment Ltd | Professional & scientific | 2024 |
| Shillington Asset Management Ltd | Real estate | 2026 |
| Shin-Etsu Handotai Europe Limited | Manufacturing | 1984 |
| Shine Cleaning Solutions Limited | Administrative & support | 2007 |
| Shiny Eyes Limited | Administrative & support | 2025 |
| Shop 'N' Save Livingston Ltd | Wholesale & retail | 2010 |
| Shoppyon Limited | Wholesale & retail | 2022 |
| Shot Scope Technologies Limited | Manufacturing | 2014 |
| Shourya Investments Ltd | Real estate | 2021 |
| Showcase Joinery & Maintenance Services Limited | Construction | 2021 |
| SHU QI Boba Limited | Hospitality | 2024 |
| Shunli 1920 Ltd | Hospitality | 2025 |
| SI Innovative Solutions Ltd | Information & communication | 2026 |
| Siddell Property Ltd | Real estate | 2024 |
| Side by Side Outdoors Ltd | Health & social care | 2024 |
| Side by Side Together Community Interest Company | Education | 2025 |
| Sierra Leone Association Scotland Limited | Education | 2026 |
| Sigmaten Accounting Services Ltd | Professional & scientific | 2015 |
| Silentwatcher Ltd | Wholesale & retail | 2013 |
| Silverlining Installation Ltd | Construction | 2025 |
| Silvibio Limited | Manufacturing | 2019 |
| Simon Marshall Transport Ltd | Transport & logistics | 2016 |
| Simons Insulation Ltd | Manufacturing | 2021 |
| Simple Solutions (Scotland) Limited | Professional & scientific | 2002 |
| Simplicity Cuisine Ltd | Hospitality | 2021 |
| Simply Calm Ltd | Health & social care | 2026 |
| Simply Excel Limited | Wholesale & retail | 2021 |
| Sinclair Nursery Limited | Education | 2003 |
| Sipsecure Ltd | Manufacturing | 2019 |
| Sipwell Limited | Wholesale & retail | 2020 |
| SJ Airdrie Ltd | Financial services | 2018 |
| SJC Property Solutions Ltd | Real estate | 2024 |
| Sjcd Andrews Outdoor Advertising Limited | Professional & scientific | 2025 |
| SJM Design for Function Ltd | Professional & scientific | 2025 |
| SK Commerce Limited | Households | 2025 |
| Skanda Technologies Ltd | Information & communication | 2013 |
| SKF Cabs Ltd. | Professional & scientific | 2026 |
| Skinability Company ( UK ) Ltd | Manufacturing | 2023 |
| Skinni Fit Limited | Extraterritorial | 2006 |
| Skolm Ltd | Transport & logistics | 2026 |
| SKR Welding Service Ltd | Manufacturing | 2025 |
| Sky Nails NS Ltd | Other services | 2025 |
| Skyline Roofing and Building Services Limited | Wholesale & retail | 2001 |
| SL Developments (Holdings) Limited | Financial services | 2024 |
| SL Estates Ltd | Real estate | 2005 |
| Slss Ltd | Manufacturing | 2018 |
| SM Bespoke Ltd | Construction | 2020 |
| SMA Construction Services Ltd | Professional & scientific | 2018 |
| Smart Decor (Scotland) Ltd | Construction | 2004 |
| Smart Fares Ltd | Transport & logistics | 2021 |
| Smart PAT Testing Services Limited | Other services | 2020 |
| Smartcad Solutions Ltd | Professional & scientific | 2017 |
| Smarted Holding Ltd | Real estate | 2023 |
| Smarten Group Limited | Other services | 2018 |
| Smartxtrends Limited | Wholesale & retail | 2020 |
| Smla Limited | Information & communication | 2024 |
| Smokingyak UK Limited | Hospitality | 2025 |
| SN Karim Ltd | Wholesale & retail | 2026 |
| SN Percussion Ltd | Administrative & support | 2011 |
| Snag Group Limited | Wholesale & retail | 2017 |
| Snagpro North Ltd | Construction | 2026 |
| Snagpro Scotland Ltd | Construction | 2022 |
| Sneddon Tillbrook Limited | Wholesale & retail | 2025 |
| Sniper Events Ltd | Hospitality | 2024 |
| Snopeak Ltd | Professional & scientific | 2020 |
| Snowflake Homes Ltd | Real estate | 2024 |
| SNS (Scotland) Limited | Wholesale & retail | 2016 |
| Social Boss Ltd | Professional & scientific | 2021 |
| Socialite Talent Limited | Professional & scientific | 2025 |
| Software Reflections Limited | Information & communication | 2014 |
| Soilleir Solutions Ltd | Construction | 2026 |
| Solar Mart Limited | Construction | 2024 |
| Solway Solutions LLP | | 2004 |
| SON Vida Limited | Administrative & support | 2012 |
| Soni Krishvi Pizza Ltd | Hospitality | 2023 |
| Souksplace Ltd | Other services | 2016 |
| South Bridge Property Developments Ltd | Construction | 2023 |
| Sparklet Enterprises Ltd | Wholesale & retail | 2022 |
| Sparkling Clean Ltd | Administrative & support | 2024 |
| Specialist Cars Caledonia Limited | Wholesale & retail | 2025 |
| SPECTATOR4SERVICES Limited | Information & communication | 2020 |
| Speed Way Outsourcing Limited | Administrative & support | 2025 |
| Spence Business Consultancy Ltd. | Other services | 2016 |
| Spice Kitchen Livingston Limited | Hospitality | 2024 |
| Spiral Fitness Ltd | Arts & recreation | 2019 |
| Spittalrigg Developments Limited | Administrative & support | 2002 |
| Sports Labs Limited | Professional & scientific | 1998 |
| Sports Test Equip Ltd. | Manufacturing | 2000 |
| Sportslabs Consult Ltd | Professional & scientific | 2014 |
| Sportsmedia GB Ltd | Information & communication | 2008 |
| Sprcoe Limited | Professional & scientific | 2018 |
| Spring Engineering Services Limited | Manufacturing | 2001 |
| Spring UK Limited | Professional & scientific | 2001 |