| Beyond Burlesque CIC | Arts & recreation | 2026 |
| Bezerker Fit Ltd | Arts & recreation | 2021 |
| BG Utilities & Telecoms Limited | Other services | 2023 |
| Bghc Ltd. | Construction | 2023 |
| BGM Developments (Scotland) Limited | Real estate | 2023 |
| BGM Electrical Services Ltd | Construction | 2023 |
| BHB Elevator & Technical Services Ltd | Professional & scientific | 2023 |
| Bideaway Homes (2) Limited | Health & social care | 1999 |
| Bideaway Homes Holdings Ltd | Health & social care | 2023 |
| Big NAS Turkish Barber Ltd | Other services | 2025 |
| Big Tams Ices Limited | Hospitality | 2023 |
| Billy Craig Properties Ltd | Manufacturing | 2026 |
| Bilpy Ltd | Real estate | 2022 |
| Bizniz Comm Ltd | Professional & scientific | 2025 |
| Bizzle Group Limited | Transport & logistics | 2025 |
| Black & Baird Homes Ltd | Professional & scientific | 2019 |
| Black Knowe Energy Limited | Energy | 2022 |
| Black Knowe WF Limited | Energy | 2022 |
| Blackcat Holdings (Scotland) Ltd | Professional & scientific | 2024 |
| Blackfriars Glasgow Limited | Hospitality | 2019 |
| Blackwood Kitchens & Design Ltd | Wholesale & retail | 2024 |
| Blair Construction Ltd | Construction | 2017 |
| Blais Hospitality Ltd | Hospitality | 2019 |
| Blanc Canvas Properties Ltd | Real estate | 2025 |
| Bloomiri Ltd | Wholesale & retail | 2026 |
| Bloomsky Limited | Wholesale & retail | 2025 |
| Blue Lightning Properties Limited | Real estate | 2024 |
| Blue TAO Publishing Ltd | Information & communication | 2024 |
| Bluebell Bakery Services Limited | Transport & logistics | 2018 |
| Bluefin Fresh Ltd | Wholesale & retail | 2025 |
| BLUESKY00 Limited | Wholesale & retail | 2025 |
| BM16 Ltd | Real estate | 2022 |
| BMS & Energy Management Ltd | Manufacturing | 2017 |
| BMS & Energy Monitoring Ltd | Professional & scientific | 2025 |
| Bobby Gallagher Ltd | Hospitality | 2018 |
| Bobita SRL Ltd | Construction | 2024 |
| Body Bliss Contouring by Lesley Ltd | Other services | 2025 |
| Body Blush Tanning Ltd | Other services | 2023 |
| Bombay ZP Limited | Hospitality | 2025 |
| Bonnie Paving and Landscaping Ltd | Administrative & support | 2022 |
| Bonnyton Dog Runs Limited | Other services | 2019 |
| Bonnyton Farm Doggie Day Care Limited | Other services | 2016 |
| Bonnytons ALL Creatures Great & Small Limited | Other services | 2022 |
| Booworks Ltd | Other services | 2011 |
| Border Demolition (Kilsyth) Limited | Construction | 2019 |
| Boswell and Johnston Scotland Ltd. | Administrative & support | 2021 |
| Bothwell Properties Ltd | Hospitality | 2018 |
| Bout Time Boxing Ltd | Administrative & support | 2026 |
| Bowmere Holdings Limited | Real estate | 2009 |
| Boyds Motor Engineers Ltd. | Wholesale & retail | 2010 |
| Boyter and Hardie Developments Limited | Construction | 2019 |
| Bozmar Ltd | Wholesale & retail | 2020 |
| Bradley Financial Planning Ltd | Financial services | 2017 |
| Bradley Roofing & Construction Ltd | Construction | 2021 |
| Bradtooe Integrated Ltd | Health & social care | 2022 |
| Brandon Outlet Limited | Wholesale & retail | 2023 |
| Branna Biomass One Ltd | Administrative & support | 2019 |
| Branna Biomass Three Ltd | Administrative & support | 2019 |
| Branna Biomass Two Ltd | Administrative & support | 2019 |
| Branna Industrial & Technical Services Ltd | Administrative & support | 2007 |
| Branna Renewables (Lanarkshire Agricultural) Ltd. | Administrative & support | 2010 |
| Branna Renewables (Larkhall) Ltd | Energy | 2009 |
| Branna Renewables (LRD) Ltd. | Professional & scientific | 2010 |
| Branna Renewables Ltd | Administrative & support | 2009 |
| Branna Resources Ltd | Other services | 2025 |
| Brannock Decorators Ltd. | Construction | 2001 |
| Breverett Ltd | Real estate | 2019 |
| Brewskie Ltd | Hospitality | 2025 |
| Brian Blair Foods Ltd | Hospitality | 2022 |
| Brian Kerrigan Ltd | Construction | 2021 |
| Brical Plumbing & Heating Ltd | Construction | 2020 |
| Brick Sand Mortar Group Limited | Real estate | 2016 |
| Bridge and Portals Technologies Ltd | Wholesale & retail | 2022 |
| Bridges Bar (Motherwell) Limited | Hospitality | 2016 |
| Britania Global Freight and Logistics Ltd | Transport & logistics | 2025 |
| Broadmoss Properties Limited | Administrative & support | 2017 |
| Brocketsbrae Homes Limited | Construction | 2021 |
| Brogan Tait LLP | | 2009 |
| Bromec Training Consultancy Ltd | Arts & recreation | 2018 |
| Bronze & Go Ltd | Other services | 2025 |
| Bronze AGE Scotland Limited | Other services | 2005 |
| Brown Mcfarlane Precision Engineering Limited | Manufacturing | 2020 |
| BRS Logistics Ltd | Transport & logistics | 2019 |
| Bruce Dempster Motor Engineers Limited | Wholesale & retail | 2007 |
| Bruce Jackson Ltd | Professional & scientific | 2022 |
| Bryleabars Ltd | Hospitality | 2026 |
| BS Builders (Scotland) Ltd. | Construction | 2013 |
| BSA Facilities Management Ltd | Administrative & support | 2025 |
| BSB Bidco Limited | Professional & scientific | 2024 |
| BSB Structural Ltd. | Manufacturing | 2004 |
| BSB Structural Topco Limited | Professional & scientific | 2009 |
| Buddybuy Ltd | Wholesale & retail | 2024 |
| Bughtknowes WT Ltd | Energy | 2013 |
| Buildwealth Limited | Real estate | 2026 |
| Buist Accommodation Ltd | Real estate | 2025 |
| BUS Cctv Installations Limited | Manufacturing | 2017 |
| Bute Consultancy Limited | Professional & scientific | 2023 |
| Butterfly Blue Consulting Ltd | Professional & scientific | 2022 |
| C & C M.O.T. + Service Centre Limited | Professional & scientific | 2010 |
| C & C MOT & Service Centre Ltd | Professional & scientific | 2020 |