| CU Plumbing and Heating Ltd | Construction | 2024 |
| Curam Health Solutions Ltd | Health & social care | 2022 |
| Curran Drainage Services Limited | Water & waste | 2026 |
| Curran Scotland Limited | Water & waste | 2025 |
| Current Building Solutions Ltd | Construction | 2016 |
| Custom Build Alliance Limited | Construction | 2025 |
| Custom Build Homeloans Ltd | Financial services | 2020 |
| Custom Build Homes Scotland Ltd | Financial services | 2015 |
| Custom Build Mortgages Limited | Financial services | 2015 |
| Custom Build Services Ltd | Professional & scientific | 2016 |
| Custombuild Solutions Limited | Construction | 2019 |
| CUT Above (Livingston) Ltd | Other services | 2015 |
| CVL Services Ltd | Extraterritorial | 2022 |
| Cyberdexa Group Ltd | Information & communication | 2025 |
| Cygnus Extra Ltd. | Information & communication | 2003 |
| Cyhl Medical Ltd | Health & social care | 2026 |
| D a Baxter Limited | Professional & scientific | 2015 |
| D and D Glasgow Limited | Administrative & support | 2014 |
| D Gordon Business Services Limited | Administrative & support | 2016 |
| D Watson Electronics Limited | Manufacturing | 2024 |
| D&A Edinburg Ltd | Hospitality | 2022 |
| D&D Stainless (Holdings) Limited | Wholesale & retail | 2024 |
| D&G Newall Properties Limited | Real estate | 2025 |
| D. & D. Stainless Limited | Wholesale & retail | 1990 |
| D.Brown Carpentry Ltd | Manufacturing | 2022 |
| D.K Aesthetics Ltd | Other services | 2016 |
| D.R Invest Limited | Hospitality | 2015 |
| D.V.C. Systems Limited | Professional & scientific | 1996 |
| D2SQUARE Housing Ltd | Real estate | 2024 |
| Dacoll (Electrical Contracting) Limited | Construction | 1975 |
| Dacoll Group Limited | Information & communication | 1969 |
| Dacoll Holdings Limited | Professional & scientific | 2014 |
| Dacoll Limited | Wholesale & retail | 1997 |
| Daea Limited | Manufacturing | 2024 |
| Daily SAVER2.0 Limited | Wholesale & retail | 2022 |
| Daisy Property Maintenance Ltd | Administrative & support | 2020 |
| Dallas DHU Distillery Limited | Extraterritorial | 2019 |
| Dalrada Technology Ltd | Information & communication | 2016 |
| Damardeco Limited | Wholesale & retail | 2024 |
| Danaby Ltd | Information & communication | 2023 |
| Danielle Simpson Interiors Limited | Professional & scientific | 2020 |
| Daniel’S Direct Deliveries Ltd | Transport & logistics | 2025 |
| Danivia Ltd | Financial services | 2016 |
| Daro Home Ltd | Administrative & support | 2026 |
| Dash Line Limited | Households | 2025 |
| Data Byte Solutions Ltd | Information & communication | 2023 |
| Data Insight Solutions Ltd | Information & communication | 2022 |
| Datagrid Communications Ltd. | Information & communication | 2006 |
| Datakinship Ltd | Information & communication | 2025 |
| Davidshopltd Ltd | Wholesale & retail | 2025 |
| Davidson Grouting Services Ltd | Construction | 2025 |
| Dawnside Care Group Limited | Financial services | 2020 |
| Dawnside Developments Limited | Construction | 1990 |
| Dawnside Group Limited | Financial services | 2020 |
| Dawnside Holdings Limited | Construction | 2013 |
| Dawnside Properties Limited | Real estate | 2020 |
| Db-M Sound Limited | Information & communication | 2020 |
| DB16 Ltd | Professional & scientific | 2022 |
| DBM Building Contractors Ltd | Construction | 2006 |
| DBS Fibre Solutions Ltd | Information & communication | 2025 |
| DBS Motorcycles Ltd | Wholesale & retail | 2019 |
| DCF Holdings Limited | Real estate | 2021 |
| De:Strukt Studio Limited | Information & communication | 2012 |
| Deans Engineering (Livingston) Limited | Administrative & support | 1982 |
| Decorbylilac Ltd | Hospitality | 2023 |
| Deer Park Bookkeeping Ltd | Administrative & support | 2024 |
| Defour Limited | Wholesale & retail | 2024 |
| Deja Hair and Beauty Ltd. | Other services | 2010 |
| DEL Properties Ltd | Real estate | 2025 |
| Delcare Ltd | Health & social care | 2025 |
| Delicious Ltd | Hospitality | 2026 |
| Delivery Driver Hire Ltd | Administrative & support | 2026 |
| Delta House Holdings Ltd | Real estate | 2025 |
| Deposition Technology Ltd. | Administrative & support | 2004 |
| Derek Mairs Roofing Ltd | Construction | 2026 |
| Design LED Products Limited | Manufacturing | 2003 |
| Designstein Ltd | Information & communication | 2022 |
| Destit Limited | Other services | 2024 |
| DFB Estates Ltd | Real estate | 2025 |
| DGS Energy Limited | Construction | 2024 |
| DH Contracts Ltd | Real estate | 2024 |
| Dhispark Ltd | Information & communication | 2026 |
| Dhvine Desserts Ltd | Wholesale & retail | 2026 |
| Dhvine Properties Ltd | Real estate | 2024 |
| Dhvine Spice Ltd | Hospitality | 2025 |
| Dial-A-Digger (Scotland) Ltd. | Construction | 2003 |
| Dial-A-Digger (UK) Ltd. | Construction | 2003 |
| Diamond Home Assist LLP | | 2015 |
| Diamond UK Facilities Management Ltd | Administrative & support | 2015 |
| Dickov Football Academy CIC | Education | 2024 |
| Dicksons Window Cleaning (Scotland) Ltd | Administrative & support | 2024 |
| Diet Chef Limited | Wholesale & retail | 2007 |
| Direct Coatings Limited | Other services | 2015 |
| Director 4 Hire Limited | Real estate | 2012 |
| Discover the Difference Ltd | Education | 2025 |
| Ditrading LP | | 2015 |
| DJ Simpson Consultancy Ltd | Professional & scientific | 2022 |
| DKM Digital Ltd | Information & communication | 2025 |
| DL Salvage Ltd | Wholesale & retail | 2024 |
| DM Commercial Solutions Ltd | Professional & scientific | 2024 |