| Park City Capital Management Limited | Administrative & support | 2019 |
| Parkhead Sun Ltd | Arts & recreation | 2011 |
| Parlane Ventures Ltd | Extraterritorial | 2025 |
| Partners Business Ltd | Wholesale & retail | 2013 |
| Pasahin Limited | Hospitality | 2024 |
| Pashupatinath Cultural Community Ltd | Other services | 2022 |
| Patch Renfrewshire Limited | Real estate | 2026 |
| Patchwrkclothing Ltd | Wholesale & retail | 2022 |
| Paterson & Sadler Limited | Health & social care | 2013 |
| Paul Lees Stone Masonry Limited | Construction | 2015 |
| Paul.Lara.Properties Ltd | Real estate | 2022 |
| Pauline Ferry Limited | Other services | 2012 |
| Pawsitive Pawprints Pet Supplies Ltd | Wholesale & retail | 2025 |
| Pawsome Pet Travel Ltd | Professional & scientific | 2022 |
| Pawsonalised Ltd | Wholesale & retail | 2023 |
| Payroll Administration Limited | Extraterritorial | 2024 |
| Pazaar Limited | Transport & logistics | 2024 |
| PC Pickups Glasgow Ltd | Transport & logistics | 2020 |
| PCB Electrical (Scotland) Limited | Extraterritorial | 2019 |
| Pctm(Scotland) Ltd | Administrative & support | 2023 |
| PDB Technical Services Ltd | Professional & scientific | 2023 |
| PDJ Enterprise Ltd. | Professional & scientific | 2007 |
| Peacock Motor Engineers Ltd | Wholesale & retail | 2015 |
| Peacock's Vehicle Hire Ltd | Wholesale & retail | 2021 |
| PEB Holding Company Ltd | Professional & scientific | 2025 |
| Pecunia Residential Ltd | Real estate | 2024 |
| Peke Fabrication Ltd | Professional & scientific | 2024 |
| Pennie Properties Ltd | Real estate | 2019 |
| Penny Lane Homes in Paisley Ltd | Real estate | 2017 |
| Peppy Natural Food Ltd | Hospitality | 2025 |
| Performance Project Management Ltd | Construction | 2025 |
| Performscents Ltd | Education | 2021 |
| Permo Productions Limited | Arts & recreation | 2012 |
| Pestguard Services (Scotland) Limited | Administrative & support | 2009 |
| Peter Elliot Sound Ltd | Information & communication | 2013 |
| Peter Mulholland Ltd | Financial services | 2015 |
| Petrob Management Limited | Real estate | 2007 |
| Pgga Ltd | Real estate | 2026 |
| Philbo's Amazing Sauce Ltd | Manufacturing | 2026 |
| PHO 85 Ltd | Hospitality | 2026 |
| Phoenix Motors Irvine Ltd. | Transport & logistics | 2005 |
| Phoenix Resolve Ltd | Construction | 2025 |
| Phoenix Solutions Group Limited | Transport & logistics | 2025 |
| Phoenix Vanguard Ltd | Education | 2024 |
| Phones Warehouse Ltd | Administrative & support | 2022 |
| Photocrafts Limited | Wholesale & retail | 2016 |
| Pink Sand Properties Ltd | Real estate | 2017 |
| Pinky’S Pups Ltd | Other services | 2024 |
| Pinnacle PV Consulting Ltd | Professional & scientific | 2025 |
| Pinnaclepicks Ltd | Wholesale & retail | 2024 |
| Pinpoint Site Services Ltd | Construction | 2010 |
| Pipeline Holdings Limited | Financial services | 2019 |
| Pipeline Supplies & Controls Limited | Wholesale & retail | 1966 |
| Piranha Pedi Limited | Other services | 2011 |
| Pitch N Padel Europe Ltd | Arts & recreation | 2026 |
| Pitliver Limited | Construction | 1964 |
| Pitula Investment Ltd | Financial services | 2025 |
| Pizza Glasgow Ltd | Hospitality | 2024 |
| Pizza Porto Ltd | Hospitality | 2023 |
| PK Landscapes & Groundworks Ltd | Construction | 2025 |
| Plainmotif Limited | Information & communication | 2014 |
| Planalysis 2024 Ltd | Professional & scientific | 2024 |
| Platform 18 (Scotland) Ltd | Hospitality | 2018 |
| Platinum Cleaning (Scotland) Ltd | Administrative & support | 2012 |
| Platinum Contracts (Scotland) Limited | Administrative & support | 2019 |
| PM Logic Ltd | Transport & logistics | 2020 |
| PM Window Cleaning Ltd | Administrative & support | 2025 |
| Pngb Ltd | Real estate | 2025 |
| Pollock & Cochrane Limited | Manufacturing | 1925 |
| Polly Rose Limited | Wholesale & retail | 2016 |
| Polmar Meats Ltd | Manufacturing | 2021 |
| Polscot Ltd | Extraterritorial | 2022 |
| Popzak Limited | Other services | 2018 |
| Portsmouth Bridge Limited | Other services | 2015 |
| Poseidon Systems Ltd | Manufacturing | 2010 |
| Postcapital Ltd. | Information & communication | 2018 |
| Power ENG Limited | Manufacturing | 2001 |
| Powermaster (Holdings) Ltd. | Financial services | 2012 |
| Powermaster (Scotland) Ltd | Financial services | 2019 |
| Powermaster Group Ltd | Financial services | 2024 |
| Powermaster Limited | Energy | 2018 |
| Powermaster Products Ltd | Extraterritorial | 2022 |
| Powermaster Service Ltd | Extraterritorial | 2022 |
| Powertek Utilities Group Limited | Administrative & support | 2012 |
| PPS Offshore Ltd | Mining & quarrying | 2025 |
| Praxis Global Limited | Real estate | 2014 |
| Prebio Ltd | Wholesale & retail | 2024 |
| Precise Quality Consulting Limited | Professional & scientific | 2013 |
| Precision Sport & Leisure Ltd | Wholesale & retail | 2020 |
| Premier Construction Projects Ltd | Construction | 2015 |
| Premier Gallowhill (Paisley) Ltd | Wholesale & retail | 2019 |
| Premier Towbars and Electrics Ltd | Wholesale & retail | 2017 |
| Pressa Project Ltd | Wholesale & retail | 2026 |
| Prestige Floors Scotland Ltd | Construction | 2018 |
| Prestige Jaguar Limited | Wholesale & retail | 2011 |
| Prestige Property Holdings Ltd | Real estate | 2024 |
| Pretty Perfect Salon Ltd | Other services | 2023 |
| Prime Housewares Ltd | Wholesale & retail | 2017 |
| Prime Line Plumbing Solutions Ltd | Construction | 2026 |
| Prime Parkang Ltd | Other services | 2026 |