| Season Quayside Ltd | Hospitality | 2021 |
| Senajian Barbers Limited | Other services | 2025 |
| Senses Health & Beauty Limited | Extraterritorial | 2013 |
| Sentra Energy Solutions Ltd | Professional & scientific | 2026 |
| Serenity Place Relocations Ltd | Real estate | 2024 |
| SEW Strathearn Limited | Manufacturing | 2017 |
| SG Appliance Repairs Ltd | Other services | 2023 |
| SGA Gardens Ltd | Administrative & support | 2020 |
| SGD Business Consulting Limited | Extraterritorial | 2013 |
| SGL Projex Ltd | Manufacturing | 2024 |
| Sgwl Limited | Financial services | 2013 |
| Sheltersuit UK CIC | Manufacturing | 2019 |
| Shenval Hydro Ltd | Energy | 2014 |
| Shetland Environmental Agency Limited | Professional & scientific | 1990 |
| Shetland Pony Trading Limited | Other services | 2000 |
| Shieldbrae Limited | Real estate | 1996 |
| Shooting and Hunting Scotland Limited | Agriculture & fishing | 2025 |
| Shore Laminates Limited | Wholesale & retail | 1991 |
| Sidey Holdings Limited | Manufacturing | 2021 |
| Sidlaw Tank Services Ltd | Construction | 2018 |
| SIGMA44 Property Co Ltd | Real estate | 2024 |
| Signs & Designs of Perth Limited | Information & communication | 2003 |
| Silva Environmental Limited | Agriculture & fishing | 2024 |
| Silva Service Catering Ltd | Hospitality | 2020 |
| Silver Blade Kurdish & Turkish Barber Ltd | Other services | 2024 |
| Silver Blade Kurdish Barbers Ltd | Other services | 2026 |
| Silverchase Limited | Professional & scientific | 2020 |
| Silverwood Developments Ltd | Construction | 2021 |
| Simbark Ltd | Agriculture & fishing | 2026 |
| Simon Horne Ltd | Wholesale & retail | 1997 |
| Simon Howie Farms Limited | Agriculture & fishing | 1965 |
| Simon Howie Machinery Limited | Wholesale & retail | 2013 |
| Simple Approach Letting Agents Ltd | Households | 2020 |
| Simpson Electri-Tech Ltd | Manufacturing | 2022 |
| SIS Cleaning Services Ltd | Administrative & support | 2025 |
| Sixdecks SUB Contracting Ltd | Manufacturing | 2015 |
| Sizzler Perth Ltd | Hospitality | 2021 |
| SK Dental Design Studio Ltd | Health & social care | 2017 |
| Skillsbridge Training and Development Limited | Education | 2024 |
| Skillstorm Ltd | Education | 2025 |
| Skinny Tyres Limited | Arts & recreation | 2010 |
| SKR Electrical Services Ltd | Construction | 2021 |
| Skyout Travels Limited | Administrative & support | 2025 |
| SL Developments (Scotland) Ltd | Real estate | 2024 |
| SLC Electrical Solutions Ltd | Construction | 2023 |
| Sleepwell Beds Limited | Extraterritorial | 2015 |
| Sleyha Events Ltd | Hospitality | 2021 |
| SLM Group Limited | Professional & scientific | 2017 |
| SLN Tree and Garden Care Ltd | Administrative & support | 2022 |
| Sloan Structural Solutions Limited | Professional & scientific | 2009 |
| SLR Bookkeeping Ltd | Professional & scientific | 2026 |
| SM Building Solutions Limited | Construction | 2013 |
| SM Engineering Contracts Ltd | Professional & scientific | 2025 |
| SM H&S Limited | Professional & scientific | 2025 |
| SM Laing Ltd. | Construction | 2015 |
| Small Talk (Perthshire) Limited | Hospitality | 2016 |
| Smaragdus Ltd | Financial services | 2021 |
| Smart & Co (Scotland) Limited | Real estate | 2004 |
| Smart Maintenance Limited | Administrative & support | 2009 |
| Smart Parking (UK) Limited | Professional & scientific | 2011 |
| Smart Parking Limited | Professional & scientific | 1992 |
| Smart Repairs Bridge of Earn Ltd | Wholesale & retail | 2025 |
| Smartbyte Research and Analysis Ltd | Professional & scientific | 2025 |
| Smarts for Life Limited | Health & social care | 2020 |
| Smash Bros Takeaway Ltd | Hospitality | 2024 |
| Smile Craft (Scotland) Limited | Health & social care | 2024 |
| Smith Brothers Investments Ltd | Construction | 2022 |
| Smith Cleaning Services Limited | Other services | 1988 |
| Smith Security Services Ltd | Administrative & support | 2026 |
| Smith Services Limited | Other services | 1986 |
| SMS Surveying Ltd | Construction | 2024 |
| Smurranley Investments Ltd | Real estate | 2021 |
| Snag Master Scotland Ltd | Construction | 2022 |
| Snowie Holdings Ltd. | Professional & scientific | 2003 |
| Snowie Support Services Limited | Real estate | 1997 |
| Softmind Consulting Ltd. | Information & communication | 2020 |
| Softmore Ltd | Information & communication | 2015 |
| Solanum Solutions Limited | Agriculture & fishing | 2014 |
| Solar Pipelines Limited | Professional & scientific | 2010 |
| Solas (Centre for Public Christianity) | Other services | 2010 |
| Solid Asset Properties Ltd | Real estate | 2016 |
| Sollos Group Limited | Professional & scientific | 2024 |
| Solo Paws Limited | Other services | 2025 |
| Something About Porridge Ltd | Wholesale & retail | 2018 |
| Sophia's Cottage Ltd | Other services | 2015 |
| Sorbus Forestry and Arboriculture Ltd | Agriculture & fishing | 2025 |
| Sour Joe's Ltd | Manufacturing | 2026 |
| SPE Energy Limited | Manufacturing | 1982 |
| Special Treat Limited | Wholesale & retail | 2024 |
| Specialised Marine Support Ltd | Administrative & support | 2012 |
| Spice of Village Limited | Hospitality | 2023 |
| Spicewood Properties Limited | Real estate | 2023 |
| Spicy WOK Limited | Hospitality | 2025 |
| Spittalfield Joinery Limited | Construction | 2005 |
| Splash White Water Rafting Limited | Arts & recreation | 2004 |
| Spotty Tiger (Perth) Limited | Wholesale & retail | 2023 |
| Sprog Holdings Ltd | Real estate | 2025 |
| Sprymedia Limited | Information & communication | 2013 |
| Square Bracket Solutions Ltd | Information & communication | 2024 |
| Squire Code Studios Ltd | Information & communication | 2025 |