| Codek Limited | Manufacturing | 2020 |
| Coin-Operated Press CIC | Information & communication | 2023 |
| Coldchill Ltd | Wholesale & retail | 2025 |
| Coldshore Ltd | Real estate | 2026 |
| Collie Holdings Limited | Financial services | 2023 |
| Colonnade Holdings Limited | Real estate | 2016 |
| Colonnade Properties Limited | Construction | 1981 |
| Comfortably Tattooed Ltd | Wholesale & retail | 2025 |
| Company Bakery Limited | Wholesale & retail | 2023 |
| Complete Property Services CPS Ltd | Construction | 2023 |
| Conlon Plant Services Limited | Manufacturing | 2015 |
| Connect Archaeology LLP | | 2017 |
| Conor Price Engineering Ltd | Construction | 2008 |
| Convert Pro Scotland Limited | Construction | 2025 |
| Conway's Valeting Limited | Administrative & support | 2025 |
| Coremat Limited | Wholesale & retail | 2021 |
| Cornhill Building Services Limited | Construction | 1994 |
| Cosy Walls Limited | Construction | 2018 |
| Covemount Limited | Professional & scientific | 2002 |
| Cozy Realty Ltd | Real estate | 2024 |
| Crag Supplies Ltd | Wholesale & retail | 2015 |
| Craig and Stobbart Ltd | Construction | 2017 |
| Craigy ASC Ltd | Health & social care | 2024 |
| Crew Walk Limited | Wholesale & retail | 2022 |
| Crop Circle Ltd | Administrative & support | 2026 |
| Crowngrove Limited | Wholesale & retail | 2014 |
| CRT Consultancy Limited | Professional & scientific | 2025 |
| CSM Contracts Ltd | Construction | 2025 |
| CTP Davall Limited | Extraterritorial | 1968 |
| CTP Silleck Scotland Limited | Extraterritorial | 1992 |
| Cura Services (Scotland) Limited | Extraterritorial | 2018 |
| Cutcut Barber Limited | Other services | 2019 |
| CWC Support Limited | Administrative & support | 2018 |
| D + J Services Scotland Limited | Construction | 2005 |
| D a Services Scotland Ltd. | Manufacturing | 2008 |
| D B Properties (Scotland) Limited | Hospitality | 2022 |
| D Blake Holdings Limited | Construction | 1998 |
| D. Blake & Co. Limited | Construction | 1955 |
| D.S Deluxe Carpet & Flooring Ltd | Construction | 2024 |
| DAG Co Real Estate Ltd | Real estate | 2023 |
| Damare Limited | Transport & logistics | 2000 |
| Damphawally Limited | Health & social care | 2023 |
| Dancercise CIC | Education | 2017 |
| Daniel Renton Property Ltd | Real estate | 2025 |
| Dans Plaice Scotland Ltd | Hospitality | 2019 |
| Danu Robotics Ltd | Professional & scientific | 2020 |
| Database Frontiers CIC | Information & communication | 2026 |
| Datek Services U.K. Ltd. | Administrative & support | 2002 |
| David LEE Media and Events Ltd. | Information & communication | 2010 |
| DB Communications Scotland Ltd | Construction | 2023 |
| DC (EDI) Ltd | Construction | 2021 |
| Decko Consultancy Ltd | Construction | 2014 |
| Deep Life Medical Ltd | Professional & scientific | 2019 |
| Defashe Limited | Health & social care | 2024 |
| Delifresco Ltd | Hospitality | 2011 |
| Demza Services Ltd | Transport & logistics | 2026 |
| Depth Web Development Ltd | Professional & scientific | 2025 |
| Derek Christie Photography Ltd | Professional & scientific | 2022 |
| Dermal Elite Ltd | Other services | 2017 |
| Destination Party Limited | Extraterritorial | 2013 |
| DF Group EDI Ltd | Construction | 2023 |
| DFC International Limited | Administrative & support | 2006 |
| Dhillsurveys Ltd | Professional & scientific | 2025 |
| Dialwrap Limited | Information & communication | 1996 |
| Digital Typeline Publications Limited | Manufacturing | 1999 |
| Direct Control UK Ltd | Construction | 2016 |
| Dirtbike Evolution | Arts & recreation | 2017 |
| DO Computing Ltd | Information & communication | 2012 |
| Dodo Letting Ltd | Real estate | 2016 |
| Doig Spot Ltd | Hospitality | 2023 |
| DOW Investments PLC | Financial services | 1990 |
| Dragonheart Tattoo (UK) Ltd. | Other services | 2009 |
| Dreadnought Leith Ltd | Hospitality | 2016 |
| Drever Joinery Ltd | Manufacturing | 2022 |
| Driftwood Collective Limited | Arts & recreation | 2025 |
| Drive With JON Limited | Education | 2023 |
| Drummohr Commercial Assets Limited | Real estate | 2014 |
| Drummohr Woods LLP | | 2012 |
| Dsire Marketing Limited | Extraterritorial | 2021 |
| DUE North Print Ltd | Manufacturing | 2021 |
| Dundee Waste Management Limited | Water & waste | 2020 |
| Dune Landscape Gardens Limited | Administrative & support | 2024 |
| Duntshill Property Solutions Ltd | Construction | 2024 |
| Duralyte Limited | Construction | 2003 |
| Dynamic Flooring Services Ltd | Construction | 2015 |
| Dòchas & FÀS Ltd | Real estate | 2026 |
| East Coast Clinic Limited | Health & social care | 2024 |
| East Coast Drainage Ltd | Other services | 2023 |
| East Coast Taverns (Scotland) Limited | Hospitality | 2015 |
| East Lothian Electrical Ltd | Construction | 2019 |
| East Lothian Glass & Glazing Ltd | Construction | 2013 |
| East of Scotland Property Services Ltd | Administrative & support | 2026 |
| Eastern British Trading Limited | Other services | 2014 |
| Eastern Exhibition & Display Holdings Limited | Financial services | 2021 |
| Ecofresh Sparkle Services Limited | Administrative & support | 2023 |
| Ecopress Ltd | Other services | 2026 |
| Edge Group Scotland Ltd | Administrative & support | 2016 |
| Edin Transfers Ltd | Transport & logistics | 2025 |
| Edinburgh & Lothians OUT of School Care Network | Other services | 2003 |
| Edinburgh Atelier Ltd | Construction | 2026 |