| BG Property Services Livingston Ltd | Real estate | 2013 |
| Bhuvik Technologies Limited | Information & communication | 2022 |
| Big Light Brewing Ltd | Manufacturing | 2023 |
| Big Lime Signs and Graphics Limited | Professional & scientific | 2018 |
| Bill Rodger Sales Limited | Wholesale & retail | 2009 |
| Biostore UK Ltd | Professional & scientific | 2007 |
| Biryani Royale Ltd | Hospitality | 2025 |
| Bitmesh Ltd | Information & communication | 2025 |
| BJC (Holdings) Limited | Wholesale & retail | 2014 |
| BKS Private Hire Ltd | Administrative & support | 2024 |
| BKS Property & Investments Ltd | Real estate | 2024 |
| BKS Solutions Limited | Information & communication | 2013 |
| Black & Sons Plumbing & Heating Ltd | Construction | 2024 |
| Black and Mccorry Limited | Professional & scientific | 2012 |
| Black Angel Travel Ltd | Transport & logistics | 2023 |
| Black Group Scotland Limited | Manufacturing | 2026 |
| Black Nerd Ltd | Wholesale & retail | 2019 |
| Blagoslov Ltd | Professional & scientific | 2021 |
| Blank Canvas Homes Ltd | Construction | 2020 |
| Blank Canvas Mortgages Limited | Financial services | 2025 |
| Blazeforce BI Analytics Limited | Information & communication | 2024 |
| Blue Helix Consulting Limited | Professional & scientific | 2006 |
| Blue Horizon Properties Ltd | Real estate | 2020 |
| Blue Ocean Kaizen Ltd | Other services | 2026 |
| Bluethistle AI Ltd | Information & communication | 2024 |
| Blythswood Property Management Limited | Real estate | 2013 |
| Bm&S 92 Ltd | Hospitality | 2023 |
| Boal Limited | Financial services | 2015 |
| Bobbybob Ltd | Transport & logistics | 2021 |
| Bonnington House Nursery School Ltd | Education | 2015 |
| Book Sanctuary Limited | Information & communication | 2011 |
| Boom Birthdays Ltd | Hospitality | 2023 |
| Boost Construction Scotland Ltd | Water & waste | 2022 |
| Booth Accounting & HR Ltd | Professional & scientific | 2019 |
| Border Casting Ltd | Manufacturing | 2020 |
| Born Design Ltd | Information & communication | 2021 |
| Borwick&Rafferty.Co Ltd | Professional & scientific | 2025 |
| Boseca Ltd | Transport & logistics | 2024 |
| Boss Door Controls Limited | Construction | 2008 |
| Bota's Transport Ltd. | Transport & logistics | 2018 |
| Bouncers Re-United Ltd | Information & communication | 2025 |
| Boxential Ltd | Wholesale & retail | 2025 |
| Boxergy Ltd | Construction | 2017 |
| Boyd Brothers (Fauldhouse) Limited | Construction | 1982 |
| BP Capital Ltd | Real estate | 2016 |
| Braidwood (Scotland) Limited | Administrative & support | 2012 |
| Braveheart Tours Ltd | Administrative & support | 2026 |
| Brewster Bros. Ltd | Financial services | 2017 |
| Brewster Brothers Limited | Water & waste | 1995 |
| Brian Durkin Electrical Services Ltd. | Construction | 2021 |
| Bricks Club Ltd | Arts & recreation | 2022 |
| Bridge 8 Hub CIC | Health & social care | 2012 |
| Bridge Place Associates Limited | Professional & scientific | 2015 |
| Bridges Financial Services Limited | Financial services | 2026 |
| Bridges Group (Scotland) Limited | Financial services | 2026 |
| Bridges Properties Limited | Real estate | 2021 |
| Bridges Property Management (Scotland) Limited | Real estate | 2025 |
| Brightconnect Ltd | Wholesale & retail | 2021 |
| Brightridge Technology Limited | Information & communication | 1999 |
| Brightside Travel Ltd | Administrative & support | 2021 |
| Brilliance IT Consultancy Ltd | Information & communication | 2018 |
| Brit Trade Ltd | Wholesale & retail | 2015 |
| Britannia Financial (UK) Limited | Financial services | 2012 |
| Brittrade International Ltd | Wholesale & retail | 2024 |
| BRM Wireless Ltd | Information & communication | 2025 |
| Broadex Technologies UK Limited | Manufacturing | 2019 |
| Brooklea Developments Limited | Construction | 1996 |
| Broomfield Capital Ltd | Professional & scientific | 2023 |
| Broughton Street Healthcare Ltd | Health & social care | 2020 |
| Brownlee Schools Limited | Education | 2019 |
| Brows Redefined Limited | Other services | 2019 |
| Bruno Management Services Limited | Professional & scientific | 2025 |
| Bryan Falconer Joinery Limited | Construction | 2023 |
| Bryce Consulting Ltd | Professional & scientific | 2025 |
| Brys Properties Ltd | Real estate | 2025 |
| Btlm Ltd | Manufacturing | 2025 |
| Buchanan & Sons Ltd | Professional & scientific | 2013 |
| Buchanan Skip Hire Ltd. | Water & waste | 2002 |
| Bucovina Store Ltd | Wholesale & retail | 2025 |
| Budge Taxis Limited | Transport & logistics | 2022 |
| Build OUT Cover Claims Ltd | Financial services | 2016 |
| Build OUT Cover Ltd | Financial services | 2016 |
| Buildingsthink Limited | Professional & scientific | 2019 |
| Buildloan Limited | Financial services | 2013 |
| Buildstore Custom Build Limited | Construction | 2019 |
| Buildstore Insurance Services Limited | Financial services | 2013 |
| Buildstore Mortgage Services Limited | Financial services | 2013 |
| Bullbox Ltd. | Transport & logistics | 2022 |
| Bureux Group Ltd | Wholesale & retail | 2026 |
| Burgh Real Estates Limited | Real estate | 2024 |
| Burnvale Place 1963 Limited | Extraterritorial | 2014 |
| Business Solutions Centre Limited | Information & communication | 2024 |
| Button Nose and Tiny Toes Photography Limited | Professional & scientific | 2021 |
| BY Artful Limited | Wholesale & retail | 2026 |
| BYM Group Ltd | Professional & scientific | 2024 |
| Byron Wyngard Logistics Limited | Transport & logistics | 2015 |
| Bytc Ltd | Professional & scientific | 2019 |
| C & F Joiners Ltd | Construction | 2018 |
| C & R Joinery & Building Services Ltd | Construction | 2024 |
| C & S Property Company Scotland Ltd | Real estate | 2021 |