| Smsh Consulting Limited | Professional & scientific | 2024 |
| Social Enterprise Scotland | Other services | 2005 |
| Space ROI LLP | | 2002 |
| Special Scotch Whisky (Edinburgh) Ltd. | Wholesale & retail | 1996 |
| Sprynger Consulting Limited | Professional & scientific | 2022 |
| Sspm Calton Homes Ltd. | Construction | 1997 |
| ST. David's Bradbury Day Centre | Health & social care | 2006 |
| Steppin' OUT Records (U.K.) Limited | Manufacturing | 1994 |
| Stewart & Cumming Limited | Professional & scientific | 2000 |
| Stone Restor Limited | Construction | 1993 |
| Straiton Farmers | | 1998 |
| Strategy Execution Ltd. | Professional & scientific | 1997 |
| Strathburn Limited | Hospitality | 2000 |
| Suretest Ltd | Professional & scientific | 2014 |
| Surveying Solutions Limited | Professional & scientific | 1999 |
| SWL Limited | Agriculture & fishing | 2004 |
| Sycamore Residential Limited | Professional & scientific | 2004 |
| T. DUN & Sons | | 1994 |
| Technology Growth Fund (General Partner) Limited | Financial services | 2000 |
| Temple Taxis Ltd. | Transport & logistics | 2003 |
| Templeton Emerging Markets Investment Trust Public Limited Company | Financial services | 1989 |
| Text-Comm Limited | Professional & scientific | 1984 |
| THE Applecross Trust | Hospitality | 2005 |
| THE Big Island Property Company Limited | Real estate | 2002 |
| THE Caledonian Cat Clinic Ltd. | Professional & scientific | 1999 |
| THE Electrical Engineering Training Foundation | Administrative & support | 1995 |
| THE Firm of Balleny Farm | | 1999 |
| THE Fisherrow Trust | Extraterritorial | 2004 |
| THE Inn Garage Limited | Wholesale & retail | 2007 |
| THE Lawfield Farm Partnership | | 1993 |
| THE Omnisafe Group Limited | Extraterritorial | 1995 |
| THE TAY Salmon Fisheries Company Limited | Agriculture & fishing | 2003 |
| THE Tuiteam Company Limited | Professional & scientific | 1998 |
| THE VAT Planning Group Limited | Professional & scientific | 2000 |
| THE Walker and Dyer Partnership LLP | | 2008 |
| Thistle Executive Limited | Other services | 2006 |
| Thos. H. Peck Limited | Wholesale & retail | 1909 |
| Tornagrain Limited | Construction | 2008 |
| Tornagrain New Town Limited | Construction | 2008 |
| Trams for Edinburgh Limited | Transport & logistics | 2006 |
| TRB Taxis Ltd. | Extraterritorial | 2001 |
| Uk-Pub-Guide | | 2001 |
| Valcars Limited | Construction | 1976 |
| Vevacon Limited | Professional & scientific | 2007 |
| Victoria Quay Limited | Extraterritorial | 1992 |
| Village Newsagent (Gorebridge) Ltd | Wholesale & retail | 2012 |
| W. D. Paul Funeral Directors Limited | Other services | 2003 |
| WA Stevenson and Company | | 1987 |
| Walco Developments (Edinburgh) Limited | Real estate | 1970 |
| Walk the Walk in Action Limited | Administrative & support | 1999 |
| Walk the Walk Worldwide | Administrative & support | 1999 |
| Wendy Beaumont Limited | Wholesale & retail | 2001 |
| Westgarth Financial Management Limited | Professional & scientific | 2005 |
| Whinstane LLP | | 2007 |
| Whitepoint Limited | Professional & scientific | 1999 |
| Will Rudd Associates Limited | Professional & scientific | 1988 |
| Will Rudd Davidson (Edinburgh) Limited | Professional & scientific | 2000 |
| William Dickson (Blinds & Shutters) Limited | Construction | 1980 |
| William Gerard Stoneworks Limited | Wholesale & retail | 1988 |
| Winter Associates Limited | Professional & scientific | 2005 |
| Wizkidz Limited | Education | 2004 |
| WJG Enterprises Limited | Other services | 1994 |
| WM Interim Limited | Professional & scientific | 2007 |
| Wonderland (Toys) Limited | Wholesale & retail | 1972 |
| Wonderland Models Limited | Wholesale & retail | 2006 |
| Wright & Maclennan Limited | Construction | 2001 |
| Wull Muir Limited | Real estate | 2024 |
| Xlvet UK Limited | Other services | 2005 |
| Yeow Limited | Agriculture & fishing | 2002 |
| Zinc Associates Limited | Professional & scientific | 2006 |
| ZOO Operations Company Ltd | Arts & recreation | 2024 |