| S & R Projects Ltd | Construction | 2021 |
| S & SK Holdings Ltd | Arts & recreation | 2019 |
| S & T Carr Limited | Professional & scientific | 2009 |
| S & Z B Limited | Wholesale & retail | 2018 |
| S & Z D Limited | Wholesale & retail | 2018 |
| S and K (Scotland) Ltd | Real estate | 2022 |
| S&D Windowcare Ltd | Administrative & support | 2024 |
| S&S Properties Paisley Ltd | Real estate | 2019 |
| S-Xtronics Ltd | Wholesale & retail | 2022 |
| S. & S. Haughey Limited | Administrative & support | 2003 |
| S. Jain & Co. Limited | Water & waste | 2026 |
| S.A.W Security Solutions Ltd | Administrative & support | 2024 |
| S.C Garage Ltd | Wholesale & retail | 2026 |
| S.F. Landscaping Ltd | Administrative & support | 2007 |
| S.Johnston Trading Limited | Wholesale & retail | 2008 |
| S1 Grocers Limited | Hospitality | 2023 |
| SABAR7 Limited | Wholesale & retail | 2024 |
| Sabco Vehicles Ltd | Wholesale & retail | 2023 |
| Sacha Logistics Ltd | Transport & logistics | 2024 |
| Safe Place Debt Ltd | Professional & scientific | 2025 |
| Safecoach Limited | Professional & scientific | 2019 |
| Safer Services Training Solutions Ltd | Health & social care | 2019 |
| Saferouteev Ltd | Construction | 2025 |
| Saifyr & Co Limited | Wholesale & retail | 2024 |
| Sailajambikeswar Limited | Health & social care | 2022 |
| Saint Alba Ltd | Wholesale & retail | 2026 |
| Saints Hire Ltd | Administrative & support | 2022 |
| Sales Synergy Group Limited | Professional & scientific | 2023 |
| Salpal Limited | Wholesale & retail | 2025 |
| Saltire Cleaning Services (Paisley) Limited | Administrative & support | 2021 |
| Saltire Management Solutions Limited | Administrative & support | 2015 |
| Saltire Marine Services (Scotland) Ltd | Transport & logistics | 2013 |
| SAM Auto Services Ltd | Wholesale & retail | 2026 |
| Sami Gold Ltd | Other services | 2022 |
| Samlyn Robotics Ltd | Information & communication | 2026 |
| Sanctus Mirin Properties Ltd | Households | 2024 |
| Sanfoks Ltd | Wholesale & retail | 2024 |
| Sanna Optical Ltd | Health & social care | 2026 |
| Santiago Street Dogs Ltd | Hospitality | 2026 |
| Sara Nail Bar & Beauty Limited | Other services | 2026 |
| Sarto Services Limited | Administrative & support | 2022 |
| SAS Survey & Inspection UK Ltd | Education | 2023 |
| SB Executive Ltd | Transport & logistics | 2024 |
| SBC Empire Ltd | Administrative & support | 2019 |
| Sbdk Media Ltd | Information & communication | 2026 |
| SBS (Ayrshire) Exports Ltd | Construction | 2024 |
| SC Digital Marketing Scotland Limited | Professional & scientific | 2021 |
| Sc&T Global Ltd | Professional & scientific | 2013 |
| Schmidtstudios Ltd | Information & communication | 2019 |
| Scholarios Consulting Limited | Professional & scientific | 2012 |
| School's OUT Centres Limited | Health & social care | 2014 |
| School's OUT Erskine Ltd. | Extraterritorial | 2010 |
| Schoolwear Made Easy Ltd. | Wholesale & retail | 2002 |
| SCLD23 Limited | Construction | 2007 |
| Scoobyworks Scotland Ltd | Professional & scientific | 2024 |
| Scooops Ltd | Hospitality | 2018 |
| Scope Wealth Management Ltd | Financial services | 2024 |
| Scopolire Services Ltd | Information & communication | 2022 |
| Scot CAB Ltd. | Extraterritorial | 2007 |
| Scot Mart Express Ltd | Wholesale & retail | 2023 |
| Scot Mart Traders Ltd | Wholesale & retail | 2025 |
| Scot MCS Ltd | Manufacturing | 2026 |
| Scot Seat Direct Ltd. | Manufacturing | 2000 |
| Scot Seat Group Ltd | Financial services | 2013 |
| Scot Seats Marine Ltd. | Extraterritorial | 2009 |
| Scotbase Entertainments Limited | Administrative & support | 2012 |
| Scotia Trading Companies Limited | Professional & scientific | 2015 |
| Scotia Tree Services Limited | Agriculture & fishing | 2022 |
| Scotjet Commercial Development Limited | Real estate | 2025 |
| Scotjet Group Limited | Financial services | 2025 |
| Scotjet Rentals Limited | Real estate | 2025 |
| Scotland in Europe CIC | Arts & recreation | 2022 |
| Scotlase Solutions Ltd | Administrative & support | 2025 |
| Scotleck Ltd | Construction | 2025 |
| Scotmall | | 1996 |
| Scotmech Engineering Limited | Wholesale & retail | 2003 |
| Scotpay Ltd | Administrative & support | 2007 |
| Scotrack Ltd | Manufacturing | 2011 |
| Scots Connections | | 1995 |
| Scots Connections International | | 1995 |
| Scotshop | | 1996 |
| Scott & Robertson Limited | Extraterritorial | 1923 |
| Scott Gifts Limited | Wholesale & retail | 2025 |
| Scott Land Properties Ltd | Real estate | 2025 |
| Scott Renewables Limited | Real estate | 2012 |
| Scott's Mortgage Shop Ltd | Financial services | 2021 |
| Scott.Ra.Contracting Ltd | Professional & scientific | 2026 |
| Scottia Properties Ltd | Real estate | 2025 |
| Scottish Baptist College | Education | 2016 |
| Scottish Huntington's Association | Health & social care | 1989 |
| Scottish Stewards Company, Limited | Health & social care | 1922 |
| Scotts Cafe Paisley Ltd | Hospitality | 2019 |
| Scotus Investments Limited | Real estate | 1997 |
| Scran Global Limited | Wholesale & retail | 2026 |
| Screenhires Ltd | Administrative & support | 2018 |
| Sculpture House Collective | Arts & recreation | 2021 |
| SDK Landscaping Limited | Administrative & support | 2022 |
| Sdvibe Limited | Hospitality | 2025 |
| Sea Tides (Glasgow) Limited | Manufacturing | 2021 |
| Sealing Systems (Scotland) Limited | Wholesale & retail | 2010 |