| South Dalziel Historic Building CIC | Hospitality | 2015 |
| South Priorhill WT Limited | Energy | 2014 |
| Southrigg WT Limited | Energy | 2014 |
| Southside Cosmetic Dentures Ltd | Health & social care | 2015 |
| Sparclean Property Maintenance Ltd Ltd | Households | 2026 |
| Spark & Basket Ltd | Wholesale & retail | 2026 |
| Sparklez Cleaning Co Ltd | Administrative & support | 2026 |
| Special Vehicle Sales Ltd | Wholesale & retail | 2021 |
| Speedy Car Transport (Scotland) Limited | Transport & logistics | 2024 |
| Spice Bazar Limited | Hospitality | 2024 |
| Spice Glen Ltd | Wholesale & retail | 2025 |
| Spotless Window Cleaning Ltd | Administrative & support | 2020 |
| Spray Smart Ltd | Wholesale & retail | 2017 |
| Spring Grove Property Limited | Households | 2024 |
| SQ Repair Services Ltd | Manufacturing | 2023 |
| SR Rentals Limited | Real estate | 2006 |
| SRM Site Services Ltd | Financial services | 2025 |
| SS Plumbing Heating & GAS Ltd | Construction | 2019 |
| SS Projects Limited | Financial services | 2026 |
| Sscl Ltd | Information & communication | 2005 |
| Sses Holdings Ltd | Financial services | 2020 |
| Sslc Ltd | Real estate | 2021 |
| Ssvq Ltd | Education | 2011 |
| ST Rendering Ltd | Construction | 2026 |
| Stables Sports Bar Ltd | Hospitality | 2025 |
| Stag Scotland Limited | Construction | 2019 |
| Stageworx School of Performing Arts Limited | Administrative & support | 2003 |
| Stalker Brae Ltd | Wholesale & retail | 2012 |
| Stannage Deliveries Limited | Transport & logistics | 2025 |
| Star Point School of Music CIC | Education | 2024 |
| Starfish 9 Ltd | Construction | 2009 |
| Starfish Access Services Ltd. | Construction | 2024 |
| Starfish Construction Group Limited | Construction | 2017 |
| Starfish Environmental & Asbestos Services Limited | Water & waste | 2022 |
| Stark Consulting Engineers Limited | Professional & scientific | 2013 |
| Stark Enterprises (Scotland) Ltd | Real estate | 2021 |
| Stark Homes Scotland Ltd | Real estate | 2026 |
| Stark Residential Designs Ltd | Professional & scientific | 2017 |
| Stark Structures Ltd | Construction | 2017 |
| Starryshaw Consultants Ltd | Other services | 2013 |
| Start Electrical Ltd | Construction | 2024 |
| Start-Up Launch Box Ltd | Education | 2025 |
| Statera Wellbeing Limited | Professional & scientific | 2019 |
| Stationery Mart Ltd | Administrative & support | 2025 |
| STB Automotive Limited | Wholesale & retail | 2024 |
| Steel Box Ltd | Real estate | 2025 |
| Stella Admin & Accountancy Services Ltd | Professional & scientific | 2018 |
| Stellar Fencing Ltd | Construction | 2022 |
| Stepford Contracting Ltd | Construction | 2024 |
| Stepford Group Ltd | Construction | 2019 |
| Stepford Storage Ltd | Transport & logistics | 2025 |
| Stephen Weir Stained Glass Ltd. | Construction | 2005 |
| Stepps Laundry Engineering Ltd | Manufacturing | 2009 |
| Sterling Contracts (Scotland) Ltd | Other services | 2025 |
| Stewart Woodlands Ltd | Agriculture & fishing | 2024 |
| STM (Scotland) Limited | Other services | 2023 |
| Stone Options Ltd | Manufacturing | 2024 |
| Stoneville Holdings LP | | 2026 |
| Strathaven Dynamos AFC Ltd. | Arts & recreation | 2009 |
| Strathclyde Transport Ltd | Transport & logistics | 2025 |
| Strathfield Limited | Extraterritorial | 2004 |
| Strathkelvin Instruments Limited | Manufacturing | 1998 |
| Strathmore Property Holdings Ltd | Real estate | 2021 |
| Straum Plumbing Services Limited | Construction | 2026 |
| Straun Group Ltd | Financial services | 2026 |
| Streetrave Ltd | Arts & recreation | 2021 |
| Strockweld Holdings Limited | Extraterritorial | 2002 |
| Strockweld Limited | Manufacturing | 1979 |
| Stromlachan Properties Ltd | Other services | 2018 |
| Structured House Limited | Real estate | 2013 |
| Stuart Baxter Psychotherapy Limited | Health & social care | 2022 |
| Stuart Gordon Projects Ltd | Construction | 2025 |
| Stuart Mcgregor LLP | | 2008 |
| Studio 16 Hair by Elaine Compton Ltd | Other services | 2023 |
| Studio 301 Hairdressing Ltd. | Other services | 2015 |
| Stylish Whisky Limited | Wholesale & retail | 2023 |
| Sublime Digital Limited | Manufacturing | 2017 |
| Suds Auto Valeting Ltd | Administrative & support | 2021 |
| Suit Scot Ltd | Health & social care | 2023 |
| Sullym Brothers Ltd | Hospitality | 2023 |
| Summers Pet Services Ltd | Other services | 2024 |
| Sunday Rose Bridal Boutique Ltd | Professional & scientific | 2021 |
| Superior Group T/A Limited | Construction | 2021 |
| Superior Home Improvements Limited | Manufacturing | 2007 |
| Superior Home Improvements Windows & Doors Limited | Construction | 2021 |
| Sura Khoshnaw Ltd | Wholesale & retail | 2025 |
| Surefix Render Products Ltd | Wholesale & retail | 2020 |
| Surf 4 Shoes (SCO) Limited | Wholesale & retail | 2016 |
| Surf 4 Shoes 2 Ltd | Wholesale & retail | 2019 |
| Surface Hero Ltd | Construction | 2023 |
| Sustainable Woodland Company LLP | | 2024 |
| Sutcliffe Jones Ltd. | Administrative & support | 2015 |
| SW Builders & SON Ltd | Construction | 2013 |
| SW Heating & Plumbing Services Ltd | Construction | 2019 |
| SW3 Music Ltd | Information & communication | 2022 |
| Swans Shoes Ltd | Wholesale & retail | 2004 |
| Sweeney Group Limited | Construction | 2019 |
| Sweeney Housing Limited | Construction | 2019 |
| Sweeney Land Ltd | Real estate | 2022 |
| Sweeney Rooms Aviemore 2 Ltd | Real estate | 2022 |