| Starfish Kebab Ltd | Hospitality | 2026 |
| Steadfast Innovation Ltd | Professional & scientific | 2023 |
| Stodart Farms Limited | Agriculture & fishing | 2005 |
| Strath Tirry Holdings Limited | Extraterritorial | 2025 |
| Stratstone Investments Ltd | Other services | 2013 |
| Strdyfit Ltd | Wholesale & retail | 2026 |
| T C Johnston & Sons Limited | Manufacturing | 2013 |
| T&G Carruthers Construction Ltd | Construction | 2024 |
| T.A.C Services (Scotland) Ltd | Transport & logistics | 2019 |
| T.C. Beattie & Co. Limited | Agriculture & fishing | 2006 |
| Taylor Made Tiling Limited | Construction | 2020 |
| Teleport 77 Ltd | Transport & logistics | 2017 |
| THE AQF Partnership | | 1998 |
| THE Balgray Farms Partnership | | 1991 |
| THE East Lowermoor Farm Partnership | | 2000 |
| THE Hindgill Farm Partnership | | 1998 |
| THE Townhead Garage Ltd | Wholesale & retail | 2014 |
| THE WEE Ghostie Company Ltd | Extraterritorial | 2023 |
| THE West Lowermoor Farm Partnership | | 2000 |
| THE Wright Partnership UK Limited | Hospitality | 2004 |
| Thermacheck Ltd | Professional & scientific | 2025 |
| Townfoot Leisure Limited | Hospitality | 2026 |
| TPR Contracts Ltd | Administrative & support | 2017 |
| Tuthill Couriers Ltd | Transport & logistics | 2025 |
| Tuthill Transport Ltd | Transport & logistics | 2025 |
| Tweedsmuir LP | | 2012 |
| Ultrasound Scanner Training Ltd | Education | 2022 |
| Upper Dormont Farm | | 1988 |
| Upper Minnygap Farmers | | 1991 |
| Upstaged Limited | Administrative & support | 2018 |
| Ventrolla Scotland Limited | Construction | 2024 |
| Very Good Companies Ltd | Information & communication | 2025 |
| W H S Hotts Limited | Agriculture & fishing | 2014 |
| Walter Henderson Stidriggs | | 2001 |
| WH Caravans & Motorhomes Ltd | Other services | 2023 |
| WH Property Developments Ltd | Construction | 2024 |
| WH Roofing Ltd | Construction | 2023 |
| White Hill Energy Ltd | Extraterritorial | 2017 |
| Whitecairn Farm Limited | Agriculture & fishing | 2015 |
| Wilde Property Holdings Ltd | Real estate | 2023 |
| William Halliday & Sons Limited | Agriculture & fishing | 2026 |
| William Henderson (Building Contractors) Limited | Construction | 2006 |
| William Nichol Limited | Transport & logistics | 2002 |
| Woodfoot Farm | | 1991 |
| Woods Incorporated Holdings Ltd | Manufacturing | 2022 |
| Word Wise Web Ltd | Information & communication | 2018 |
| Wyseby Hill Limited | Administrative & support | 2009 |
| Y20 Ltd | Agriculture & fishing | 2020 |
| York Vehicles Limited | Wholesale & retail | 2017 |
| ZNM Property Ltd | Real estate | 2022 |