| Sqwd Limited | Wholesale & retail | 2020 |
| SR Transit Ltd | Extraterritorial | 2020 |
| Srjeffress Electrical Ltd | Construction | 2023 |
| SRL Executive Travel Limited | Transport & logistics | 2018 |
| SS ARB Tree Solutions Limited | Agriculture & fishing | 2015 |
| SS Food Perth Ltd | Wholesale & retail | 2020 |
| SSC International Limited | Professional & scientific | 2025 |
| SSE Beatrice Offshore Windfarm Holdings Limited | Financial services | 2012 |
| SSE Group Limited | Other services | 1990 |
| SSE Heat Networks Limited | Energy | 2006 |
| SSE Micro Renewables Limited | Energy | 2010 |
| SSE OWS Glasgow Limited | Real estate | 2002 |
| SSE PLC | Professional & scientific | 1989 |
| SSE Renewables International Holdings Limited | Financial services | 2019 |
| SSE Renewables Limited | Financial services | 2012 |
| SSE Renewables Offshore Windfarm Holdings Limited | Financial services | 2012 |
| SSE Renewables Poland Holdings Limited | Financial services | 2022 |
| SSE Renewables Wind Farms (UK) Limited | Energy | 2020 |
| SSE Retail Limited | Wholesale & retail | 2000 |
| SSE Stock Limited | Transport & logistics | 2004 |
| SSE Thermal Generation (Scotland) Limited | Energy | 2020 |
| SSE Toddleburn Limited | Energy | 2003 |
| SSE Venture Capital Limited | Professional & scientific | 2006 |
| Ssen Distribution Limited | Energy | 2022 |
| Sslp Holdings Ltd | Agriculture & fishing | 2021 |
| SSR Servics Ltd | Energy | 2025 |
| ST Andrews Bayside Ltd | Hospitality | 2021 |
| ST Andrews Golf Club Limited | Arts & recreation | 2022 |
| ST John Property (Scotland) Ltd | Hospitality | 2023 |
| ST John Street Holdings Ltd | Hospitality | 2022 |
| ST Johns Apartments Ltd | Hospitality | 2023 |
| ST Johnstone Football Club Limited (the) | Arts & recreation | 1910 |
| ST Johnstoun Development Company Ltd | Construction | 2003 |
| ST Leonards Services Ltd | Professional & scientific | 2021 |
| ST Michael's Veterinary Services Ltd | Professional & scientific | 2020 |
| ST Serfs Care Home Limited | Health & social care | 2009 |
| ST. John's Holdings Limited | Real estate | 2016 |
| Stagecoach Rail Holdings Limited | Professional & scientific | 1998 |
| Standing Stone Holdings Limited | Real estate | 2015 |
| Star Properties (Scotland) Limited | Hospitality | 2003 |
| Starfish Cakes & Bakes Limited | Hospitality | 2023 |
| Stark (Scotland) Ltd | Manufacturing | 2020 |
| Stark Potatoes Ltd | Manufacturing | 2020 |
| Starting Step Ltd | Professional & scientific | 2019 |
| Starwood Energy Limited | Professional & scientific | 2012 |
| Steel Martial Arts Limited | Education | 2025 |
| Stella Scotland Ltd | Health & social care | 2021 |
| Stem Squad CIC | Education | 2025 |
| Stem Squad Education Ltd | Education | 2025 |
| Stencil-Tech Scotia Ltd | Construction | 2016 |
| Stephen Foley Transport Limited | Transport & logistics | 2024 |
| Stephen Gardiner Construction Limited | Construction | 2002 |
| Stephen Gardiner Homes Limited | Construction | 2014 |
| Stephen Gardiner Joinery Limited | Construction | 2023 |
| Sterling DON Limited | Wholesale & retail | 2021 |
| Steve Brown Electrical (Scotland) Limited | Manufacturing | 2006 |
| Steven a. Bell (Blacksmiths) Limited | Manufacturing | 2009 |
| Steven Mcnaughton Ltd | Construction | 2025 |
| Steven White Training Ltd | Education | 2025 |
| Stevenson Mchale Ltd | Information & communication | 2025 |
| Stevenson Stonemasonry Ltd | Construction | 2024 |
| Stewart Bros Plumbing & Heating Contracts Ltd | Construction | 2023 |
| Stewart Contracts (UK) Ltd | Construction | 2014 |
| Stewart Lennox Investments Limited | Real estate | 1963 |
| Stewart Miller Plumbing and Heating Contractors Ltd. | Other services | 2017 |
| Stewart Myles Consulting Ltd | Energy | 2026 |
| Stewart Rural Ltd | Professional & scientific | 2025 |
| Stewarts (Scotland) Limited | Wholesale & retail | 2014 |
| Stewarts of Tayside Limited | Agriculture & fishing | 1988 |
| Stewarts Produce Limited | Financial services | 2015 |
| Stewart’S Property Maintenance Ltd | Construction | 2025 |
| Still Life Ltd | Financial services | 2019 |
| Stirling Fishery Management Ltd | Professional & scientific | 2024 |
| Stirling International Food and Wine Ltd | Wholesale & retail | 2025 |
| STK 555 Ltd | Hospitality | 2025 |
| Stobhall Investments Ltd | Financial services | 2022 |
| Stock Union Ltd | Wholesale & retail | 2022 |
| Stop & Shop Grocers Ltd | Wholesale & retail | 2019 |
| Stormont Trading LP | | 2023 |
| Strategic Proposals (CJH) Limited | Professional & scientific | 2017 |
| Strathallan Estate Farm Shop Limited | Wholesale & retail | 2014 |
| Strathallan Estate Investments Limited | Extraterritorial | 2014 |
| Strathallan Events Limited | Arts & recreation | 2000 |
| Strathallan Hamilton | | 1989 |
| Strathallan School | Education | 1967 |
| Strathardle Highland Gathering | Other services | 2008 |
| Strathearn Interiors Company Ltd | Manufacturing | 2017 |
| Strathearn Stone & Timber Ltd. | Construction | 2003 |
| Strathearn Strategic Consulting Ltd | Professional & scientific | 2017 |
| Strathisla Perth Limited | Construction | 2017 |
| Strathisla Roofing Ltd | Construction | 2012 |
| Strathmore Motors Limited | Professional & scientific | 1996 |
| Strathtay Properties Limited | Real estate | 2002 |
| Strathtay Wealth Management Ltd | Professional & scientific | 2025 |
| Strathy Wind Farm Limited | Energy | 2020 |
| Strathyre Fabrication Ltd | Construction | 2024 |
| Stratton ATV Limited | Wholesale & retail | 2015 |
| Stream Group Technology Ltd | Information & communication | 2024 |
| Stretch Bar Ltd | Other services | 2024 |
| Striped Hare Ltd | Information & communication | 2025 |