| Parcel Pro Scotland Ltd | Transport & logistics | 2025 |
| Park Campbell Ltd. | Hospitality | 2016 |
| Parkside Grocers Ltd | Wholesale & retail | 2025 |
| Parkside Stores Ltd | Wholesale & retail | 2023 |
| Partickular Ltd | Other services | 2012 |
| Pasha Furniture Ltd | Wholesale & retail | 2026 |
| Pasha Limited | Wholesale & retail | 2026 |
| Pass 2 Drive Ltd | Education | 2024 |
| PAT & Diane Dunese Property Ltd | Real estate | 2018 |
| Patch Entertainments Limited | Hospitality | 2015 |
| Paterson Roundhill Limited | Real estate | 2024 |
| Patrick Consultancy Services Limited | Administrative & support | 2011 |
| Pavilion Festival Ltd | Arts & recreation | 2023 |
| Pawsome Pals Edinburgh Ltd | Other services | 2025 |
| Paxton Landscapes Limited | Administrative & support | 2024 |
| PC Recruitment Limited | Administrative & support | 2009 |
| PCR Investments Limited | Real estate | 2012 |
| PD Leisure (Scotland) Ltd. | Hospitality | 2016 |
| PDG Properties (Lanark) Limited | Real estate | 2021 |
| Peachy Threads Ltd | Manufacturing | 2024 |
| Peal Properties Ltd | Administrative & support | 2008 |
| Pefa Ltd | Construction | 2022 |
| Peggy's (Scotland) Limited | Hospitality | 2025 |
| Pembroke Belmont Ltd | Other services | 2021 |
| Peony Properties (Scotland) Limited | Real estate | 2025 |
| Pepino (Scotland) Ltd | Other services | 2024 |
| Personal Progress Limited | Education | 2018 |
| Peter Cairns Transport Ltd | Transport & logistics | 2020 |
| Peter Mooney Associates Consulting (Scotland) Limited | Professional & scientific | 2007 |
| Peter Moore Ltd | Extraterritorial | 2024 |
| Peter Stewart Plant Hire & Contractors Limited | Administrative & support | 2013 |
| Peter Vardy Porsche Limited | Wholesale & retail | 1911 |
| Peter Vardy Porsche Perth Limited | Wholesale & retail | 2017 |
| Petri's Brunch Ltd | Hospitality | 2025 |
| Petro HUT Ltd | Hospitality | 2026 |
| Petros Capital Ltd | Professional & scientific | 2023 |
| PF Joiners Ltd | Construction | 2019 |
| Pfms Energy Ltd | Construction | 2021 |
| Pfms Facilities Limited | Administrative & support | 2019 |
| Pfms Renewables Ltd | Construction | 2025 |
| PGW Ventures Limited | Health & social care | 2016 |
| PGZ Consultancy Ltd | Professional & scientific | 2025 |
| Pharaohs Bullion Limited | Wholesale & retail | 2020 |
| Pheonix Consultancy Services Ltd | Information & communication | 2014 |
| Phew (Scotland) | Health & social care | 1996 |
| Phoenix Flight Training Cumbernauld Ltd | Education | 2023 |
| Phoenix Lighting Ltd | Wholesale & retail | 2011 |
| Phoenix Property Lettings Limited | Real estate | 2020 |
| Phone Wear Ltd | Real estate | 2019 |
| Physio Near ME Ltd | Health & social care | 2023 |
| Physique Blueprint Coaching Limited | Other services | 2026 |
| Picture Frames Online Ltd | Manufacturing | 2018 |
| Picturesque Hair & Aesthetics Ltd | Other services | 2023 |
| PIG 'N' Peat Ltd | Hospitality | 2023 |
| PIN High Properties Ltd | Other services | 2021 |
| Pinnacle Care Plus Ltd | Health & social care | 2023 |
| Piotr Palak Ltd | Transport & logistics | 2023 |
| Pitcrocknie Property Management Limited | Real estate | 2018 |
| Pitreavie Properties Ltd | Real estate | 2025 |
| Piuther Ltd | Hospitality | 2012 |
| PJM Interiors (Barrhead) Limited | Construction | 2025 |
| PK West END Limited | Extraterritorial | 2015 |
| Plain Sailing Care Ltd | Health & social care | 2025 |
| Planet FUN (Scotland) Limited | Arts & recreation | 2001 |
| Platinum Joinery Contracts (Scotland) Ltd | Construction | 2018 |
| Platinum Resource Management Services Limited | Other services | 2015 |
| Playbotics Ltd | Education | 2025 |
| Player 2 Pro Academy Ltd | Arts & recreation | 2024 |
| PLC Scotland Limited | Manufacturing | 2024 |
| Plush and Print Ltd | Manufacturing | 2026 |
| PLZ Soccer Limited | Information & communication | 2012 |
| PM Joinery Limited | Construction | 2017 |
| PMB Venetian Plastering Ltd | Construction | 2022 |
| PMG Quality & Welding Engineering Consultancy Limited | Professional & scientific | 2021 |
| PMJ Carpentry and Joinery Ltd | Construction | 2024 |
| PNB Properties Limited | Real estate | 2024 |
| Pneutek Solutions UK Limited | Manufacturing | 2004 |
| Pointer Property Lettings Ltd | Real estate | 2025 |
| Pokemort Ltd | Wholesale & retail | 2026 |
| Polo IT Services Ltd | Information & communication | 2018 |
| POM Logistics Ltd | Transport & logistics | 2016 |
| Pood Property Ltd | Real estate | 2024 |
| Potential Living | Health & social care | 1990 |
| Power Solar Ltd | Energy | 2021 |
| Power United Ltd | Energy | 2021 |
| Powertech Vehicle Maintenance Ltd | Manufacturing | 2024 |
| Powmill PIT Stop Limited | Hospitality | 2025 |
| Prater Contracts Limited | Construction | 2007 |
| Prater Group Ltd | Real estate | 2019 |
| Pravio Limited | Information & communication | 2025 |
| Praxis Studios Ltd | Professional & scientific | 2026 |
| Precision Body Repair Limited | Wholesale & retail | 2016 |
| Pregel Seven Limited | Information & communication | 2017 |
| Prem REP Limited | Health & social care | 2026 |
| Prenotari Limited | Hospitality | 2019 |
| Preser-Tech Limited | Administrative & support | 2024 |
| Pressed to Go Ltd | Other services | 2017 |
| Prestige Property Servicing Ltd | Real estate | 2017 |
| Prestige Travel Scotland Ltd | Administrative & support | 2021 |
| Prestige Wellness Club Ltd | Arts & recreation | 2026 |