| Dive INK Ltd | Professional & scientific | 2026 |
| Diverse Renewables Ltd | Construction | 2025 |
| DJM Engineering Ltd | Professional & scientific | 2026 |
| DJS Painter and Decorator Ltd | Construction | 2022 |
| DLP Maintenance Limited | Extraterritorial | 2023 |
| DM (PVT) Ltd | Other services | 2025 |
| DM Clearances Ltd | Administrative & support | 2024 |
| DM Strathmore Limited | Real estate | 2018 |
| Dmgn Ltd | Construction | 2023 |
| DMJ Properties Perth Ltd | Real estate | 2024 |
| Dmoore Heating and Renewables Ltd | Construction | 2025 |
| DNS Technologies Limited | Information & communication | 2017 |
| Doggy World Ltd | Other services | 2024 |
| Dogs at Dawn Limited | Other services | 2014 |
| Dolly's Beauty Academy Limited | Other services | 2019 |
| Dolly's Pamper and Play Ltd | Other services | 2019 |
| Domax Ltd | Construction | 2021 |
| Domestic Darling Ltd | Administrative & support | 2024 |
| Don'T Rest Limited | Wholesale & retail | 2019 |
| Donald Menzies (Contracts) Limited | Construction | 1983 |
| Donfield Consulting Ltd | Professional & scientific | 2014 |
| Donscot Ltd | Hospitality | 2018 |
| Doodle & Splat Ltd | Arts & recreation | 2008 |
| Doodlebugs Day Nurseries Ltd. | Health & social care | 2012 |
| Doorsteps Building Services Ltd | Construction | 2022 |
| Dormfresh Limited | Agriculture & fishing | 2000 |
| Doug Holden (Enterprises) Limited | Construction | 1975 |
| Douglas Baillie Associates Limited | Professional & scientific | 2014 |
| Douglas Cameron (Properties) Limited | Professional & scientific | 1985 |
| Douglas Cameron (Scotland) Limited | Extraterritorial | 2001 |
| Douglas D. Mcintyre Joiners Limited | Construction | 2004 |
| Douglasie SPV Limited | Administrative & support | 2025 |
| Dows Deli Limited | Wholesale & retail | 2011 |
| Dozers and Diggers Limited | Administrative & support | 2018 |
| DP Fencing Contractor Scotland Ltd. | Other services | 2018 |
| Dpft Limited | Construction | 2025 |
| DPL Auto Limited | Wholesale & retail | 2025 |
| DR Fleming Ltd | Wholesale & retail | 2008 |
| Drainmaster Holdings Limited | Other services | 2021 |
| Drainmaster Scotland Ltd. | Other services | 2008 |
| DRC Properties (Scotland) Limited | Information & communication | 2011 |
| Dream Nail Spa Ltd | Other services | 2025 |
| Dreamwave Property Group Limited | Households | 2023 |
| Drip Plumbing and Heating Ltd | Construction | 2025 |
| Drumad Leisure Limited | Education | 2025 |
| Drumfin Limited | Hospitality | 1999 |
| Drummond Hydraulics Ltd | Professional & scientific | 2025 |
| Drumtochty Consulting Ltd | Professional & scientific | 2025 |
| Drunzietek Ltd | Financial services | 2010 |
| Drvn Automotive Ltd | Financial services | 2020 |
| Drvn Toolroom Limited | Wholesale & retail | 2021 |
| Drysdale Holdings Limited | Real estate | 2009 |
| Drysdale Motorcycles Limited | Wholesale & retail | 2002 |
| Drysdale Sport Motorcycles Ltd | Wholesale & retail | 2014 |
| DS Developments (Perth) Limited | Construction | 2015 |
| DT Auto Tech Ceylon Limited | Wholesale & retail | 2024 |
| DT HR Consultancy Limited | Administrative & support | 2023 |
| DTE Landscapes and Driveways Limited | Administrative & support | 2010 |
| Duchrae Estate Limited | Agriculture & fishing | 2012 |
| Duigan Chiropractic Ltd. | Health & social care | 2016 |
| Dunan Ltd | Real estate | 2024 |
| Dunbarney Consulting Ltd | Information & communication | 2019 |
| Duncan Retail Ltd | Real estate | 2019 |
| Dundee Polish Saturday School CIC | Education | 2015 |
| Dunmaglass Wind Farm Limited | Energy | 2018 |
| Dunmar International Ltd | Administrative & support | 2026 |
| Dunning Consulting Limited | Professional & scientific | 2012 |
| Dupplin Engineering Ltd | Mining & quarrying | 2016 |
| Dupplin Properties Limited | Real estate | 2015 |
| Dupplin Renewable Energy Company Limited | Energy | 2018 |
| Dupplin View Consulting Ltd | Professional & scientific | 2025 |
| Duradiamond Healthcare Limited | Health & social care | 2002 |
| DXV Ltd | Wholesale & retail | 2015 |
| DY Traders Ltd | Wholesale & retail | 2026 |
| Dynamis Seventy SIX Limited | Wholesale & retail | 2020 |
| D’Moti Construct Ltd | Construction | 2024 |
| E&I Servicing Ltd | Other services | 2017 |
| E. N. Gilruth Limited | Agriculture & fishing | 1960 |
| Earn Design Services Limited | Construction | 1985 |
| Earn Landscaping Ltd | Administrative & support | 2018 |
| Earnbank Community Limited | Extraterritorial | 2018 |
| East Fordel Limited | Professional & scientific | 2012 |
| East Meckphen Construction Limited | Construction | 2003 |
| East Meckphen Escapes Ltd | Hospitality | 2020 |
| East Meckphen Medical Ltd | Health & social care | 2022 |
| East of Scotland Compliance Ltd | Other services | 2020 |
| Eastshore Limited | Information & communication | 1999 |
| Easy Heat Systems (Scotland) Limited | Construction | 1999 |
| Easy Heat Systems Limited | Construction | 1997 |
| Eaze Ltd | Information & communication | 2025 |
| Eazy Tour Ltd | Administrative & support | 2026 |
| Ebusiness Media Limited | Information & communication | 2021 |
| Eco 4 Funding Ltd | Professional & scientific | 2024 |
| Eco Funding 4 YOU Ltd | Administrative & support | 2024 |
| Eco Warmth Group Limited | Construction | 2021 |
| ECR Digital Limited | Mining & quarrying | 2025 |
| ECS Electrical Limited | Manufacturing | 2023 |
| EDD Hub Ltd | Information & communication | 2026 |
| Eden Consulting Solutions Limited | Professional & scientific | 2017 |
| Eden Legal Limited | Professional & scientific | 2013 |