| Battleby Bloodstock & Property Ltd | Real estate | 2023 |
| Baubau Projects LLP | | 2025 |
| Baxter EYE Care Ltd | Wholesale & retail | 2012 |
| Bayne Farming Limited | Agriculture & fishing | 2018 |
| BCW Offshore Services Ltd | Professional & scientific | 2020 |
| BE the Best Football Academy Ltd | Education | 2020 |
| Bear Scotland Limited | Construction | 2000 |
| Beatrice Offshore Windfarm Holdco Limited | Energy | 2016 |
| Beatrice Offshore Windfarm Limited | Energy | 2008 |
| Becca Flory Consulting Limited | Administrative & support | 2017 |
| Beck Plumbing Heating & GAS Services Ltd | Construction | 2023 |
| Bedrok Crowdsourcing Limited | Administrative & support | 2026 |
| BEE Happy Breaks Scotland Ltd | Real estate | 2024 |
| Beelieve Circus CIC | Arts & recreation | 2026 |
| Belgravia Gate PTY Ltd | | 2023 |
| Belinda Robertson Retail Limited | Wholesale & retail | 2002 |
| Beljec | Administrative & support | 2016 |
| Bell Ingram Design Limited | Professional & scientific | 1998 |
| Bell Ingram LLP | | 2012 |
| Bell Rock Lures Ltd | Wholesale & retail | 2023 |
| Bella Beaute Ltd | Other services | 2017 |
| Bellfield Motor Company Holdings Limited | Financial services | 2023 |
| Bellfield Motor Company Ltd. | Wholesale & retail | 2003 |
| Bello & Buono Ltd | Wholesale & retail | 2026 |
| Bellspool Limited | Other services | 2002 |
| Benefit Ltd | Arts & recreation | 2023 |
| Benheath House Limited | Construction | 2012 |
| Bennan Flooring Ltd | Construction | 2020 |
| Bercoz Properties Ltd. | Hospitality | 2015 |
| Berg Design Limited | Information & communication | 2002 |
| Bertbill Limited | Wholesale & retail | 1979 |
| Bertha Park Enterprises Ltd. | Real estate | 2002 |
| Bertha Park Limited | Construction | 2012 |
| Bertha Park Services Ltd | Construction | 2023 |
| Berwick Bank Wind Farm Limited | Energy | 2022 |
| Bespoke Business AI Ltd | Information & communication | 2025 |
| Bespoke Community Development C.I.C. | Agriculture & fishing | 2011 |
| Bespoke Windows by RKM Ltd | Construction | 2020 |
| BESPOKE@NO16 Limited | Other services | 2020 |
| Best Farms Ltd. | Agriculture & fishing | 2000 |
| Betasafe Information Services Limited | Information & communication | 2020 |
| BG Roofing Ltd | Construction | 2024 |
| Bhat Diagnostics Ltd | Administrative & support | 2015 |
| Bhlaraidh Extension Wind Farm Limited | Energy | 2024 |
| Bhlaraidh Wind Farm Limited | Energy | 2020 |
| Big Pole Ltd | Manufacturing | 2018 |
| Big Wide World Travel Ltd | Administrative & support | 2015 |
| Bigly Books Ltd | Wholesale & retail | 2019 |
| Bigpol Ltd | Wholesale & retail | 2014 |
| Bikers Pain Ltd | Wholesale & retail | 2026 |
| Billy Black Electrical Ltd. | Construction | 2012 |
| Billy's Bites Spices Ltd | Hospitality | 2025 |
| BIO Cleansers Limited | Manufacturing | 2019 |
| Biogas Power Limited | Other services | 2012 |
| Bite ME (Scot) Limited | Hospitality | 2022 |
| Bizec LET Ltd | Real estate | 2021 |
| Bizec Ltd. | Construction | 2013 |
| Black 26 Audio Ltd | Administrative & support | 2016 |
| Black Dog Estates (Scotland) Ltd | Real estate | 2021 |
| Black Horse Trans Ltd | Hospitality | 2023 |
| Black Loch Environmental Consultants Ltd | Other services | 2024 |
| Black Watch Museum Shop Limited | Wholesale & retail | 2005 |
| Blackface Sheep Breeders' Association | Agriculture & fishing | 2012 |
| Blackhaugh Community Farm Ltd | Households | 2016 |
| Blackwood Joinery Ltd | Construction | 2023 |
| Bladesec IA Services Ltd | Information & communication | 2012 |
| Blaikie's Walks Limited | Arts & recreation | 2017 |
| Blait Power Ltd | Professional & scientific | 2019 |
| Blarghour Power Company Limited | Energy | 1992 |
| Blasta Catering Limited | Hospitality | 2019 |
| Blazon Investments Limited | Construction | 1992 |
| Blend (Mobile) Limited | Hospitality | 2020 |
| Blend (Perth) Limited | Hospitality | 2013 |
| Blend (South Inch) Limited | Hospitality | 2025 |
| Blend (Strath) Limited | Hospitality | 2022 |
| Blessing Nwogu Limited | Information & communication | 2012 |
| Blinds Direct Perth Limited | Other services | 2017 |
| BLU Film Ltd | Information & communication | 2024 |
| Blue Building Consulting Ltd | Professional & scientific | 2021 |
| Blue Building Environmental Organisation Ltd | Other services | 2021 |
| Blueprints Worldwide Ltd | Manufacturing | 2018 |
| Bluesky Experiences Ltd | Arts & recreation | 2001 |
| Bluespider IT Limited | Information & communication | 2008 |
| Blush Beauty Properties Ltd | Other services | 2026 |
| Bmkforestry Ltd | Agriculture & fishing | 2025 |
| BML Motorhomes Ltd | Wholesale & retail | 2024 |
| BMP Plumbing & Heating Ltd | Construction | 2024 |
| BO Tree Farm Ltd | Manufacturing | 2014 |
| Boag Asset Management Ltd | Administrative & support | 2025 |
| Bonhard Renewables Limited | Manufacturing | 2017 |
| Bonni Bakery Ltd | Information & communication | 2025 |
| Bonnington East Ltd | Administrative & support | 2015 |
| Bookr Ltd | Information & communication | 2025 |
| Bothy Eleven Marketing Limited | Public administration | 2026 |
| Boxoj Ltd | Hospitality | 2024 |
| Boxworx Group Limited | Financial services | 2024 |
| Boyd Groundworks Limited | Construction | 2016 |
| Bozkurt Investments Limited | Real estate | 2025 |
| BQI Group Limited | Financial services | 2006 |
| BQI Protection Ltd | Financial services | 2010 |