| NEI Solution Properties Ltd | Real estate | 2019 |
| Nejm Arabic Literacy and Community Inclusion CIC | Education | 2025 |
| Nevis Productions Ltd | Manufacturing | 2024 |
| Nevisway Limited | Professional & scientific | 2001 |
| New Housing Ltd | Real estate | 2025 |
| New Town Trading Ltd | Other services | 2017 |
| Newtown Properties Scotland Ltd | Households | 2026 |
| Newtown Renovations Ltd | Construction | 2014 |
| Nexoria Supply Ltd | Wholesale & retail | 2026 |
| Next Level Limited | Professional & scientific | 2020 |
| Next Scene Films Ltd | Information & communication | 2023 |
| Ngsf Limited | Hospitality | 2025 |
| Nick's Tattoos Ltd | Professional & scientific | 2025 |
| Nickie's Salon Ltd | Other services | 2016 |
| Nickie's Training Academy Ltd | Education | 2020 |
| Njfs Electrical & Mechanical Limited | Construction | 2025 |
| No-Mad Pathways Limited | Information & communication | 2026 |
| Nook Scotland LLP | | 2007 |
| Norbert's Kitchen Ltd | Hospitality | 2026 |
| Norloc Contracts Ltd | Construction | 2020 |
| North Castle Group Ltd | Construction | 2022 |
| North Star Compliance Ltd | Professional & scientific | 2019 |
| Novotouk Limited | Administrative & support | 2019 |
| NT Cable Services Ltd | Construction | 2023 |
| Nugest Agro Solutions Ltd | Wholesale & retail | 2025 |
| NW Access and Coatings Ltd | Construction | 2024 |
| NW Security Group Limited | Information & communication | 1997 |
| O'Neill Carpet Cleaning Limited | Administrative & support | 2024 |
| Oceanway Limited | Professional & scientific | 2002 |
| Ocelot Services Limited | Extraterritorial | 2025 |
| Odyssey Golf Group Ltd | Administrative & support | 2026 |
| Ogin Ltd | Wholesale & retail | 2024 |
| Oliphant Technology Ltd | Information & communication | 2025 |
| Olivebank Holdings Limited | Financial services | 2025 |
| Oliver AM Holdings Ltd | Financial services | 2021 |
| Oliver Asset Management Limited | Financial services | 2014 |
| Olympus Fire and Security Limited | Construction | 2025 |
| Omega GAS Services Ltd. | Construction | 2020 |
| One Stop Cleaning (Scotland) Ltd | Administrative & support | 2022 |
| Orion PUB Company Ltd | Hospitality | 2014 |
| Ostendo Limited | Real estate | 2018 |
| Ostendo Technologies Limited | Wholesale & retail | 2022 |
| OWL Inventories Limited | Construction | 2021 |
| OZY Ltd | Construction | 2020 |
| P&L Reid Property Ltd | Real estate | 2026 |
| Pads Without Compromise Ltd | Manufacturing | 2024 |
| Paint Pots Nursery (Scotland) Limited | Health & social care | 2001 |
| Paladin Adjusting Solutions Limited | Financial services | 2016 |
| Palm Aire Services Ltd | Health & social care | 2025 |
| Pasquale Limited | Real estate | 1993 |
| Passmore Properties Ltd | Real estate | 2025 |
| Passyourkeys Ltd | Other services | 2023 |
| Paul Fallon Plumbing & Heating Ltd | Construction | 2009 |
| Pawsh Pets Ltd | Wholesale & retail | 2022 |
| Peniel Locs Limited | Information & communication | 2025 |
| Perfect Natalie Ltd | Hospitality | 2024 |
| PFS Enterprises Ltd | Construction | 2024 |
| Phasecore Electrical Limited | Construction | 2025 |
| Phil Potter Coaching Consultancy Ltd | Arts & recreation | 2016 |
| Philbin Plumbing & Heating Ltd | Construction | 2019 |
| Pilmuir Fitness 10 Ltd | Arts & recreation | 2020 |
| Pimp My PC Ltd | Wholesale & retail | 2025 |
| Pink Matter Ltd | Professional & scientific | 2025 |
| Pinkling Holding Ltd | Financial services | 2025 |
| Pioneer Digital UK Ltd | Wholesale & retail | 2020 |
| PL Construction Works Ltd | Construction | 2017 |
| Platinum (Scotland Plumbing) Ltd | Construction | 2015 |
| Platinum Projects (Scot) Ltd | Households | 2022 |
| Players Golf Ltd | Wholesale & retail | 2025 |
| PMC Construction Scotland Ltd | Construction | 2023 |
| PMK Catering Ltd | Hospitality | 2025 |
| PMW Constructions Limited | Construction | 2016 |
| Points & Picas Ltd | Administrative & support | 2021 |
| Pokeboyzuk Ltd | Wholesale & retail | 2025 |
| Portobello Music School CIC | Education | 2019 |
| Porty Fringe Ltd | Arts & recreation | 2026 |
| Powderhall Bronze Editions Ltd | Wholesale & retail | 2014 |
| Powderhall Bronze Ltd. | Manufacturing | 2006 |
| Power Lock & Security Ltd | Administrative & support | 2021 |
| Prabhnaaz Ltd | Wholesale & retail | 2026 |
| Precision Artwork Ltd | Professional & scientific | 2018 |
| Precision Plastering Services Ltd | Construction | 2026 |
| Prestige Property (Scotland) Ltd | Real estate | 2018 |
| Primal Combat Fitness Ltd | Education | 2024 |
| Primal Combat Fuzion Ltd | Arts & recreation | 2026 |
| Primal Physiques Supplements Ltd | Wholesale & retail | 2025 |
| Primary Decor Ltd | Construction | 2011 |
| Private Hire Travel Ltd | Transport & logistics | 2016 |
| Production Scotland Ltd | Administrative & support | 2026 |
| Professional Performance Assoc. Ltd | Education | 2023 |
| Project Glass & Joinery Ltd | Construction | 2019 |
| Project Glass Joinery Maintenance Ltd | Construction | 2022 |
| Project Property Group Ltd | Construction | 2026 |
| PSL Flooring Limited | Construction | 2018 |
| Puccino's Worldwide Limited | Hospitality | 2009 |
| Puregreen Lawns Ltd | Arts & recreation | 2024 |
| PYJ781 Ltd | Professional & scientific | 2024 |
| Pyper Finnie Projects Ltd | Construction | 2023 |
| QMU Enterprises Limited | Hospitality | 1991 |
| Quality Passenger Transport Limited | Other services | 2009 |