| Sksg Holdings Limited | Financial services | 2022 |
| Skulltec Scalp Micro Pigmentation Ltd | Other services | 2019 |
| Sky Vision Travels Ltd | Information & communication | 2021 |
| Skye ALL Trades Limited | Construction | 2025 |
| Skye Stores Limited | Wholesale & retail | 2014 |
| Skyview Blue Limited | Households | 2025 |
| SL Ramblings Limited | Information & communication | 2005 |
| SL Spares Ltd. | Manufacturing | 2011 |
| Sloan Electrical (Scotland) Limited | Construction | 2016 |
| Sloan Monteith Ltd | Manufacturing | 2020 |
| Sloan Thomson Ltd | Manufacturing | 2025 |
| Slostransport Ltd | Transport & logistics | 2025 |
| SM E-Commerce Supply Ltd | Wholesale & retail | 2025 |
| SM Enterprizez Ltd | Wholesale & retail | 2024 |
| SM Machine Repairs Ltd | Manufacturing | 2015 |
| SM Posting Ltd | Professional & scientific | 2008 |
| Smart Board Direct Limited | Manufacturing | 2005 |
| Smart Locks Scotland Ltd | Manufacturing | 2023 |
| Smartpets GPS Ltd | Information & communication | 2019 |
| Smashotfood Limited | Hospitality | 2025 |
| Smashotsuite Limited | Hospitality | 2025 |
| Smcl Engineering Limited | Professional & scientific | 2021 |
| Smeddle Developments Ltd. | Hospitality | 2006 |
| Smhc Aberdeen Limited | Professional & scientific | 2014 |
| Smiddy Investments Ltd | Real estate | 2024 |
| Smile Dental Care Linwood Ltd | Health & social care | 2025 |
| Smith Technical Ltd | Real estate | 2015 |
| Smith's Property Services Ltd | Households | 2019 |
| Smiths Taxis Limited | Transport & logistics | 2023 |
| SMK Technician Services Limited | Wholesale & retail | 2022 |
| Smokebar Paisley Ltd | Wholesale & retail | 2025 |
| Smokebar Scot Ltd | Wholesale & retail | 2026 |
| Snag Away Scotland Ltd | Construction | 2024 |
| Snap Properties Glasgow Ltd | Real estate | 2021 |
| Sneddon House Limited | Real estate | 2021 |
| Sneddon Signs Limited | Manufacturing | 2004 |
| SO Beau Ltd | Other services | 2016 |
| SO Serious Artists Ltd | Information & communication | 2026 |
| Software for Healthcare Limited | Information & communication | 2015 |
| Solar Specialists (Scotland) Limited | Construction | 2023 |
| Solargrid Installations Limited | Construction | 2025 |
| Solaris Paisley Ltd | Hospitality | 2025 |
| Solecraft Footwear Ltd | Wholesale & retail | 2025 |
| Solomon Rendering Ltd | Construction | 2026 |
| Somaxsys Limited | Administrative & support | 2011 |
| SON Contracting Ltd | Administrative & support | 2014 |
| Sonas Campervans Ltd | Hospitality | 2026 |
| Sondh Associates Ltd. | Professional & scientific | 2003 |
| Songa Crewmanagement Limited | Transport & logistics | 2016 |
| Songa Shipmanagement Limited | Transport & logistics | 2006 |
| Sophie Graham Hair Limited | Other services | 2020 |
| Sordona Limited | Wholesale & retail | 2026 |
| Soul.Gla Ltd | Other services | 2025 |
| Sound Service Scotland Limited | Extraterritorial | 2018 |
| Soundplay Projects Ltd | Arts & recreation | 2018 |
| Soundwork Studio LLP | | 2025 |
| Source Rtqc Ltd | Information & communication | 2023 |
| Soutar's Ltd | Hospitality | 2024 |
| Southside Pets Limited | Other services | 2021 |
| Southside Vehicle Repairs Limited | Wholesale & retail | 2026 |
| Sowing Seeds (Scotland) Limited | Education | 2018 |
| SP Physiotherapy Limited | Health & social care | 2022 |
| Spa Property Group Ltd | Construction | 2022 |
| Spark of Genius (Training) Ltd. | Health & social care | 1999 |
| Spark of Genius Limited | Health & social care | 2014 |
| Spark Solutions Ltd | Construction | 2011 |
| Spark Solutions Partnership Ltd | Construction | 2025 |
| Sparkle Windows and Gutter Cleaning Services Ltd | Administrative & support | 2020 |
| Sparta Speed Academy Ltd | Arts & recreation | 2025 |
| SPC Contracts Limited | Administrative & support | 2018 |
| Spectraine Ltd | Information & communication | 2026 |
| Spectrum Service Solutions Group Limited | Financial services | 2023 |
| Spectrum Service Solutions Holdings Limited | Professional & scientific | 2018 |
| Spectrum Service Solutions Limited | Administrative & support | 2003 |
| Spence Creative Ltd | Manufacturing | 2023 |
| Spex Appeal Holdings Ltd | Wholesale & retail | 2024 |
| Spex Appeal Ltd | Wholesale & retail | 2024 |
| Spey Bay Lodges Ltd | Hospitality | 2021 |
| Spey Bay Ltd | Extraterritorial | 2008 |
| Spey Bay Salvage Limited | Wholesale & retail | 2011 |
| Spey Designs Ltd | Wholesale & retail | 2014 |
| Spice Ventures Limited | Hospitality | 2025 |
| Spiced Pear Mule Ltd | Real estate | 2025 |
| Spikey Redhead Ltd | Wholesale & retail | 2013 |
| Spiky Teeth Studios Ltd | Information & communication | 2025 |
| Spirit of Cairngorm Ltd | Other services | 2021 |
| Spogan Beaga Limited | Professional & scientific | 2017 |
| Spooky Offerings LLP | | 2022 |
| Sport and Leisure Careers Ltd | Administrative & support | 2014 |
| Sports Therapy Developments Ltd | Education | 2025 |
| Springbank Convenience Store Ltd | Wholesale & retail | 2018 |
| Springburn Sun Limited | Arts & recreation | 2014 |
| Sprinklers Scotland Limited | Public administration | 2022 |
| Spudds Limited | Hospitality | 2025 |
| SQ Bearsden Ltd | Other services | 2024 |
| SQ Bellshill Ltd | Other services | 2026 |
| SQ Cambridge Ltd | Other services | 2025 |
| SQ Clarendon Place Ltd | Other services | 2026 |
| SQ Coatbridge Ltd | Other services | 2024 |
| SQ Crookston Ltd | Other services | 2024 |