| Dalziel Aluminium Systems Ltd | Wholesale & retail | 2023 |
| Dalziel Home Design Ltd | Construction | 2014 |
| Dalziel Imaging Ltd | Health & social care | 2026 |
| Dalziel Sports Management Limited | Arts & recreation | 1994 |
| DAM Communications Ltd | Information & communication | 2015 |
| Damak Fast Food Ltd | Hospitality | 2024 |
| Danskin Flooring Systems Limited | Extraterritorial | 1982 |
| DAR Joinery Services Ltd | Construction | 2019 |
| Dario Trans Limited | Transport & logistics | 2018 |
| Darkest Black Limited | Information & communication | 2019 |
| Darren Welsh Limited | Transport & logistics | 2018 |
| Dartstudio Ltd | Arts & recreation | 2026 |
| Davheat Ltd | Real estate | 2026 |
| David Craig Ltd | Transport & logistics | 2025 |
| David Dorricott Ltd | Wholesale & retail | 2024 |
| Davpeth Co Limited | Construction | 2020 |
| Dawn Turnbull Limited | Financial services | 2010 |
| DB Admin Services Ltd | Administrative & support | 2022 |
| DB Kitchens & Joinery Ltd | Construction | 2020 |
| DB Quality Consultancy Ltd | Extraterritorial | 2023 |
| DBD Business Development Ltd | Professional & scientific | 2016 |
| Dcek Limited | Arts & recreation | 2022 |
| Dcle Interiors Ltd | Construction | 2024 |
| Dcrev Ltd | Arts & recreation | 2022 |
| Ddbj Limited | Health & social care | 2010 |
| Ddsr (Digital Document Scanning & Retrieval) Limited | Information & communication | 2004 |
| Ddsr Document Services Limited | Information & communication | 2024 |
| Dealanach Limited | Energy | 2020 |
| Deaxiom Limited | Manufacturing | 2024 |
| Debenuwa Limited | Wholesale & retail | 2024 |
| Decca Engineering Ltd | Professional & scientific | 2021 |
| Decor Dude Ltd | Construction | 2015 |
| Deep a Diner Limited | Hospitality | 2014 |
| DEK Law Limited | Professional & scientific | 2022 |
| Delicious BBQ Limited | Hospitality | 2025 |
| Delivra Limited | Transport & logistics | 2025 |
| Dempsey Electrical Mechanical Services Ltd | Manufacturing | 2015 |
| Denis Developments Ltd | Construction | 2026 |
| Denka Limited | Administrative & support | 2022 |
| Denny Glasgow Ltd | Transport & logistics | 2016 |
| Dentec LAB Ltd | Professional & scientific | 2012 |
| Desalva Foods Limited | Hospitality | 2024 |
| Desi Traders Ltd | Administrative & support | 2025 |
| Detoy Projects Limited | Transport & logistics | 2026 |
| Development Enterprises Group Limited | Financial services | 2022 |
| Development Enterprises Holdings Limited | Financial services | 2021 |
| Development Enterprises Limited | Manufacturing | 2010 |
| Devine Vehicle Solutions Ltd | Wholesale & retail | 2021 |
| Dewar Associates Ltd. | Construction | 1995 |
| DF MAC Limited | Hospitality | 2017 |
| DH Global Solutions Ltd | Hospitality | 2026 |
| DI Print Ltd | Wholesale & retail | 2025 |
| Diamond Empire Ltd | Hospitality | 2024 |
| Dickson Domestic Repairs Limited | Manufacturing | 2016 |
| Diesel Punk Ltd | Wholesale & retail | 2026 |
| DIET121 Ltd | Health & social care | 2018 |
| Digitalb Solutions Limited | Information & communication | 2023 |
| Dimensional and Metrology Control Ltd | Professional & scientific | 2024 |
| Dimwalmo Ltd | Public administration | 2022 |
| Direct Mesh Lockers Limited | Wholesale & retail | 2009 |
| Diva Lanark Limited | Other services | 2016 |
| Diverse Investments Scotland Ltd | Water & waste | 2006 |
| Diverse Waste Management Ltd | Water & waste | 2025 |
| Divrengi Ltd | Wholesale & retail | 2024 |
| Dizzy Detailing Ltd | Administrative & support | 2025 |
| DJ Property Solutions Ltd | Real estate | 2025 |
| DJM World Enterprises Limited | Wholesale & retail | 2023 |
| DL Joinery&Property Maintenance Ltd | Construction | 2024 |
| DM Documentary Productions Limited | Information & communication | 2022 |
| DMC Logistics (Scotland) Ltd. | Other services | 2016 |
| Dmcn Technical Ltd. | Professional & scientific | 2015 |
| DMG Services Group Ltd | Administrative & support | 2019 |
| Dmha Management Group Ltd | Real estate | 2026 |
| DMJ Real Estate Ltd | Real estate | 2021 |
| DMS Land Consultants Ltd | Real estate | 2014 |
| DMT Construct Ltd | Construction | 2022 |
| DMT Machinery (Scotland) Ltd | Wholesale & retail | 2012 |
| Doggy Playdays Ltd | Agriculture & fishing | 2026 |
| Donaghy Properties Ltd | Real estate | 2008 |
| Donald Renfrew Limited | Administrative & support | 2011 |
| Donnelly Civil & Environmental Solutions Ltd | Professional & scientific | 2024 |
| Doortec Limited | Construction | 1997 |
| Doss Limited | Construction | 2012 |
| Dougan Decor Ltd | Other services | 2016 |
| Douglas Dental Laboratory Ltd | Health & social care | 2025 |
| Downhole Fluid Solutions Limited | Mining & quarrying | 2004 |
| DQM Construction Limited | Construction | 2017 |
| DR Costa Pain Relief Motherwell Ltd | Health & social care | 2025 |
| DR John a Baird Associates Ltd | Administrative & support | 2013 |
| DR Rail Consultancy Ltd | Professional & scientific | 2017 |
| Dreamkey Mortgage Solutions Ltd | Financial services | 2021 |
| Drome Developments Ltd. | Real estate | 2009 |
| Drone Scotland Limited | Professional & scientific | 2016 |
| DRS Home Improvements Limited | Construction | 2021 |
| Drumgray Vehicles Limited | Wholesale & retail | 2013 |
| DS Equestrian Limited | Agriculture & fishing | 2023 |
| DS Property (Scotland) Ltd | Real estate | 2020 |
| DSD Properties (Scotland) Ltd | Real estate | 2018 |
| DT Tree Surgeons Ltd | Administrative & support | 2024 |
| Duckhost Limited | Information & communication | 2019 |