| CVP Group Ltd | Wholesale & retail | 2025 |
| Cyclerx Consulting CIC | Other services | 2026 |
| Cynical Software Ltd | Other services | 2021 |
| Cyzman Enterprises Limited | Arts & recreation | 2024 |
| Célere Ltd | Extraterritorial | 2022 |
| D a Baillie Limited | Agriculture & fishing | 2008 |
| D and M Contractors (Perthshire) Limited | Construction | 1982 |
| D B Christie ( Joiners) Ltd | Construction | 2015 |
| D F Contracting Limited | Agriculture & fishing | 2011 |
| D Farquharson Contracts Ltd | Construction | 2025 |
| D Hughes Logistics Ltd | Transport & logistics | 2024 |
| D J Brown Ltd. | Real estate | 2019 |
| D Methven (Turnston) Limited | Administrative & support | 2003 |
| D&J Taxi and Coach Hire Ltd | Transport & logistics | 2017 |
| D. & J. Taxis Limited | Administrative & support | 2004 |
| D. Kerrigan Slaters & Roofing Contractors Ltd | Construction | 2012 |
| D. Morris Consultancy Limited | Professional & scientific | 2024 |
| D. Peebles Electrical Contractor Limited | Construction | 2015 |
| D.A.Kennedy (Developments) Limited | Real estate | 1991 |
| D.M. Mackinnon Estates Ltd. | Real estate | 2002 |
| D.Smith Automotive Services Ltd | Wholesale & retail | 2026 |
| D2B Facilities Ltd | Construction | 2020 |
| Daisy Chain Nursery School Perth Ltd | Education | 2021 |
| Dalchirla Farms Limited | Agriculture & fishing | 2003 |
| Dalcrue Auto Salvage Limited | Wholesale & retail | 2014 |
| Dale Smith Services Ltd | Wholesale & retail | 2025 |
| Dalginross House Care Home Limited | Extraterritorial | 2016 |
| Dalhousie Castle Ltd | Hospitality | 2023 |
| Dalhousie Property Investment Ltd | Real estate | 2023 |
| Dalkey Investments Limited | Hospitality | 2020 |
| Dalmunzie Castle Hotel Limited | Hospitality | 2013 |
| Dalnacardoch Lodge Estate Limited | Real estate | 1996 |
| Damacs Ltd. | Professional & scientific | 1994 |
| Dandjletting Ltd | Real estate | 2024 |
| Daniel Salat Window Cleaning Ltd | Extraterritorial | 2019 |
| Danish Forestry Company Limited | Agriculture & fishing | 1997 |
| DANNYKEENAN81 Ltd | Professional & scientific | 2026 |
| Danscot Limited | Manufacturing | 1975 |
| Dany Downie Stonemason Ltd | Manufacturing | 2024 |
| Dany Ltd | Wholesale & retail | 2025 |
| Daqua Limited | Wholesale & retail | 2009 |
| Darkwater Construction Ltd | Mining & quarrying | 2011 |
| DAS Signs Ltd | Professional & scientific | 2018 |
| Datt Ortho Limited | Health & social care | 2006 |
| David F Wilson Artist & Designer Ltd | Arts & recreation | 2011 |
| David Mackenzie Limited | Information & communication | 2006 |
| David P Mccarthy Ltd | Professional & scientific | 2010 |
| David S Sands Ltd | Financial services | 2025 |
| David SIM (Kirriemuir) Ltd | Wholesale & retail | 2011 |
| Davidoff & Brown Limited | Professional & scientific | 2020 |
| Davidson Electrical Solutions Limited | Construction | 2015 |
| Davidson Engineering (Scotland) Ltd. | Professional & scientific | 2014 |
| Davidson Tree Services Ltd | Agriculture & fishing | 2024 |
| Davies Gray Homes Limited | Construction | 2019 |
| Dazza MC Logistics Ltd | Transport & logistics | 2025 |
| DB Modular Buildings Ltd | Wholesale & retail | 2020 |
| DC (2005) UK Limited | Administrative & support | 2014 |
| DC Gardening Services Ltd | Administrative & support | 2025 |
| DC Motor Services Limited | Wholesale & retail | 2016 |
| DD1 Developments Ltd | Hospitality | 2022 |
| DE Luca Corporate Coaching Limited | Professional & scientific | 2015 |
| Dealsco Ltd | Financial services | 2020 |
| Deaths Door Performance Club Ltd | Health & social care | 2025 |
| Deaths Door Sports Massage Ltd | Health & social care | 2023 |
| Debbie Mcmorran Limited | Professional & scientific | 2024 |
| Decadent Drinks Ltd | Wholesale & retail | 2020 |
| Deco Finish UK Ltd | Construction | 2018 |
| Dedridge Dental Centre Limited | Health & social care | 2010 |
| Deeks Frames Ltd | Professional & scientific | 2026 |
| Deep Fried Studios Ltd | Information & communication | 2026 |
| Dejas Investments Limited | Real estate | 2018 |
| Denarius Investment Company Limited | Real estate | 1982 |
| Denki Limited | Information & communication | 1999 |
| Derek Mitchell Electrical Limited | Professional & scientific | 2020 |
| Derlin Properties Ltd. | Real estate | 2000 |
| Dermal Designs Ltd | Administrative & support | 2017 |
| Desi Aesthetics Ltd | Other services | 2021 |
| Design Floor Studio Limited | Wholesale & retail | 2004 |
| Detailing District Ltd | Administrative & support | 2025 |
| Deuchars Contracting Limited | Construction | 2017 |
| Dewar Decorators Limited | Construction | 2019 |
| Dewberry Cafe Ltd | Professional & scientific | 2019 |
| Dexmex Ltd | Hospitality | 2021 |
| DFE Fence and Contracting Ltd | Agriculture & fishing | 2025 |
| Dffc Ltd | Agriculture & fishing | 2017 |
| DFS Financial Consultancy Ltd. | Financial services | 2015 |
| DG Lindsay & SON Limited | Wholesale & retail | 2026 |
| DG Zero Eight Ltd | Information & communication | 2022 |
| DH Coatings Perth Ltd | Manufacturing | 2022 |
| Diatech Holdings Ltd | Financial services | 2020 |
| Diatech Scotland Ltd | Wholesale & retail | 2009 |
| Diego’S Blade Ltd | Other services | 2025 |
| Diggers Fine Cider Ltd | Manufacturing | 2021 |
| Digital Fusion Media Ltd | Information & communication | 2025 |
| Digital Kitchen Management Limited | Professional & scientific | 2017 |
| Digital Treetop Limited | Information & communication | 2017 |
| Direct Energy & Utilities Limited | Energy | 2019 |
| Direct Property Care Services Limited | Real estate | 2021 |
| Direct Shine Ltd | Administrative & support | 2018 |
| Dirty Hugo (Art) Ltd | Arts & recreation | 2023 |