| Crest Learning Ltd | Education | 2026 |
| Crestloch Limited | Transport & logistics | 1999 |
| Cross Country International Limited | Information & communication | 1998 |
| Dalhousie Parks | | 2000 |
| Dalkeith Retail Centre Limited | Wholesale & retail | 2007 |
| David LOW Sports Company Ltd (the) | Transport & logistics | 1960 |
| David W Dalling | | 1988 |
| Davidson Chalmers Stewart (Secretarial Services) Limited | Professional & scientific | 1999 |
| Direct Doors Limited | Professional & scientific | 2000 |
| Distributed Management Systems Limited | Information & communication | 1978 |
| DLS NOW Ltd | Transport & logistics | 2008 |
| Dobbies Garden Centres Limited | Wholesale & retail | 1920 |
| Dorsai Special Engineering Projects Ltd | Professional & scientific | 2024 |
| Douglas Renewables Limited | Construction | 2024 |
| Dreghorn (Aberdeen) Limited | Real estate | 1958 |
| Dreghorn Developments Limited | Real estate | 2007 |
| Drumoak Taxis Limited | Professional & scientific | 2007 |
| DSF (2003) Limited | Professional & scientific | 1993 |
| DSF Refractories & Minerals Limited | Manufacturing | 1993 |
| Dumfries Knitwear Limited | Arts & recreation | 1920 |
| Dumyat Investment Trust PLC | Financial services | 1995 |
| Dynamic Earth Charitable Trust | Education | 1992 |
| Dynamic Earth Enterprises Limited | Hospitality | 1992 |
| E. C. Robertson & Co. (Home Farm) | | 1994 |
| E. Roxburgh Ltd. | Professional & scientific | 2002 |
| E.D. Taxis Ltd. | Extraterritorial | 1999 |
| Earth Electrical Contractors Limited | Construction | 2006 |
| East Coast Buses Limited | Transport & logistics | 2000 |
| East Rigg Estate Limited | Hospitality | 2024 |
| Eastmanse Limited | Transport & logistics | 2000 |
| Ebel (Edinburgh) Properties Limited | Real estate | 1995 |
| Edgehead Farm | | 1987 |
| Edinair Limited | Transport & logistics | 1998 |
| Edinburgh BUS Tours Limited | Transport & logistics | 2002 |
| Edinburgh Buses Limited | Transport & logistics | 2006 |
| Edinburgh Equestrian Centre Limited | Agriculture & fishing | 1994 |
| Edinburgh Forthside Developments Limited | Administrative & support | 2007 |
| Edinburgh Light Railway Company Limited | Transport & logistics | 2007 |
| Edinburgh Training Centre Limited | Administrative & support | 2004 |
| Edinburgh Transport Limited | Transport & logistics | 2002 |
| Edinburgh-Cafe-Guide | | 2000 |
| Edinburgh-Pub-Guide | | 2001 |
| Eightball Trading Company Ltd. | Wholesale & retail | 1999 |
| Enitar Limited | Professional & scientific | 1999 |
| EOS Lothian Ventures Limited | Real estate | 2026 |
| Ernie Page Motors Limited | Wholesale & retail | 1978 |
| ESK Farm Limited | Agriculture & fishing | 1996 |
| EYE Valley Limited | Administrative & support | 2005 |
| Fala Accounting Limited | Professional & scientific | 2008 |
| Families Edinburgh Limited | Households | 2005 |
| Fast Forward (Positive Lifestyles) Limited | Education | 1991 |
| Fast Forward Seminars Ltd. | Professional & scientific | 1994 |
| Ff&P Private Equity (Scotland) Limited | Administrative & support | 2004 |
| Fifth Ace Limited | Professional & scientific | 2004 |
| Findlay, Irvine Limited | Manufacturing | 1960 |
| Finest Wine & Delicatessen Brokers Ltd. | Wholesale & retail | 1999 |
| First Step Community Project | Education | 1999 |
| Fisk Performance Consultancy Ltd | Information & communication | 2016 |
| Fitzgrove Scotland Limited | Professional & scientific | 1999 |
| Fixit | | 2002 |
| Fixit Computing Services | | 2002 |
| FLM Realisations Limited | Extraterritorial | 1997 |
| Flowerexperts Ltd. | Financial services | 2001 |
| Forbes CP Limited | Education | 1998 |
| Forth Energy (Distribution) Limited | Professional & scientific | 2008 |
| Forth Energy (Generation) Limited | Professional & scientific | 2008 |
| Forth Energy (Retail) Limited | Professional & scientific | 2008 |
| Forth Energy Limited | Professional & scientific | 2008 |
| Forth Estate Management Limited | Extraterritorial | 1990 |
| Forth Estuary Towage Limited | Transport & logistics | 1981 |
| Forth Ports Limited | Transport & logistics | 1991 |
| Forth Ports Trustees Limited | Extraterritorial | 1991 |
| Forth Properties Limited | Construction | 1990 |
| Forth Property Developments Limited | Construction | 2001 |
| Forth Property Holdings Limited | Financial services | 2001 |
| Forth Property Investments Limited | Households | 1987 |
| Forth Sector Development Limited | Professional & scientific | 2010 |
| Forthport Limited | Professional & scientific | 1960 |
| Four Legs and Fine Limited | Manufacturing | 2000 |
| Free Church of Scotland Pension Scheme Trustees Limited | Professional & scientific | 2007 |
| Freelands Developments Limited | Construction | 2006 |
| Frender C.I.C. | Information & communication | 2025 |
| Fresh Start (Scotland) | Health & social care | 1999 |
| Future Positive Consulting Limited | Professional & scientific | 2001 |
| Fyfield (FH) Limited | Extraterritorial | 1901 |
| Garvald Farm | | 1998 |
| Gastjad Ltd | Real estate | 1997 |
| Gavin Browne Publishing Limited | Information & communication | 2005 |
| Gbcp VII (General Partner) Limited | Financial services | 2003 |
| GEM Compliance Consulting Limited | Professional & scientific | 2005 |
| General Partner NO.1 Limited | Professional & scientific | 2003 |
| General Partner NO.2 Limited | Professional & scientific | 2003 |
| Genie Maids Ltd. | Administrative & support | 2006 |
| George Scott (Project Services) Limited | Wholesale & retail | 1982 |
| Getmie Safe Limited | Wholesale & retail | 2007 |
| Gilberts Property Design and Development Limited | Construction | 2007 |
| Gillespie Macandrew (Trustees) Limited | Other services | 1999 |
| Gillespie Macandrew Directors Limited | Other services | 2005 |
| Gillespie Macandrew LLP | | 2005 |
| Gillespie Macandrew Secretaries Limited | Other services | 2005 |