| Aurora Synapse Therapeutics Limited | Manufacturing | 2025 |
| Avalon Hair Design Ltd | Other services | 2021 |
| Aver Properties LLP | | 2019 |
| AYE Optical Ltd | Other services | 2016 |
| Ayesha Chaudhry Limited | Wholesale & retail | 2026 |
| Ayrah Foods Ltd | Hospitality | 2025 |
| Ayrshire Landscaping Limited | Administrative & support | 2015 |
| Azets Debt Solutions Limited | Financial services | 2017 |
| Azets Milne Craig | Professional & scientific | 2004 |
| Azets Milne Craig Holdings Limited | Financial services | 2016 |
| Azza UK Consultants Ltd | Wholesale & retail | 2014 |
| Açai Company Inc Limited | Hospitality | 2025 |
| B & T Lease Limited | Real estate | 2015 |
| B M Beds Limited | Wholesale & retail | 2023 |
| B. Sneddon Window Cleaning Services Ltd | Administrative & support | 2025 |
| Badmaash Limited | Wholesale & retail | 2017 |
| Badwater Ltd | Professional & scientific | 2010 |
| Balmanno House | Health & social care | 1890 |
| Balmer Care Homes Group Limited | Health & social care | 2005 |
| Balmer Developments Limited | Construction | 2002 |
| Balmer Family Investment Company Limited | Professional & scientific | 2021 |
| Balmer Investments Limited | Professional & scientific | 2012 |
| Balmore Business Ltd | Real estate | 2009 |
| Balrajs Spices Limited | Hospitality | 2018 |
| Bamb Holdings Limited | Financial services | 2022 |
| Bardel Properties Ltd. | Real estate | 2000 |
| Bargainbay UK Limited | Wholesale & retail | 2026 |
| Barnhill Storage Limited | Transport & logistics | 2020 |
| Barraston Developments Limited | Extraterritorial | 1988 |
| Base Flooring Solutions (Residential) Ltd | Construction | 2017 |
| BDR Services (Scotland) Limited | Wholesale & retail | 2024 |
| Beardmore Building Contractors Limited | Construction | 1983 |
| Beauty Essentials (Scotland) Limited | Manufacturing | 2013 |
| Beauty Exchange Limited | Manufacturing | 2013 |
| Beauty Solutions Limited | Wholesale & retail | 2001 |
| Beauty With Styles Limited | Other services | 2025 |
| Bechelli's Limited | Hospitality | 1999 |
| Beechwood Drive 1965 Limited | Extraterritorial | 2014 |
| Beekoh Limited | Real estate | 2021 |
| Beeks Financial Cloud Group PLC | Professional & scientific | 2015 |
| Beeks Financial Cloud Limited | Information & communication | 2010 |
| Bega Plumbing and Heating Ltd | Construction | 2026 |
| Bella Cibo Limited | Hospitality | 2019 |
| Bellmatic Leisure Limited | Arts & recreation | 1979 |
| Belltrees Forge Limited | Manufacturing | 1998 |
| Belltrees Limited | Extraterritorial | 2002 |
| Bespoke Transport and Recovery Argyll & Bute Ltd | Extraterritorial | 2024 |
| Bestway Private Limited | Wholesale & retail | 2025 |
| Better Local Limited | Other services | 2021 |
| Bibi's East Limited | Hospitality | 2012 |
| Bills Blinds & Shutters Retail Limited | Manufacturing | 2025 |
| Blackhawk Property Limited | Real estate | 2020 |
| Blairgowrie Industrial Ltd | Real estate | 2025 |
| Blink Beauty Ltd | Other services | 2023 |
| Blondemedia Limited | Information & communication | 2025 |
| Blqm Ltd | Hospitality | 2020 |
| Blue Diamond ( Holdings ) Limited | Mining & quarrying | 2016 |
| Blue Sky Property Partners Limited | Real estate | 2016 |
| Blythswood Apartments Ltd | Hospitality | 2013 |
| Blythswood Holdings Ltd | Financial services | 2019 |
| BM Property Ventures Ltd | Extraterritorial | 2021 |
| BM Training Solutions Ltd | Education | 2011 |
| BN Property Partners Limited | Hospitality | 2026 |
| Bonney Contracts Limited | Information & communication | 2015 |
| Braehead Accountants & Taxation Services Limited | Professional & scientific | 2009 |
| Braehead Professional Services Limited | Real estate | 1979 |
| Braid Group (Holdings) Limited | Administrative & support | 2006 |
| Braid Logistics (UK) Limited | Transport & logistics | 1971 |
| Brambec Limited | Real estate | 2006 |
| Brandane Financial Services Ltd | Financial services | 2015 |
| Brbl Fitness & Nutrition Ltd | Arts & recreation | 2025 |
| Brian Adam`S Transport Limited | Transport & logistics | 2006 |
| Bright Starts Nursery (Inchinnan) Ltd | Other services | 2006 |
| Britton Property Ltd | Real estate | 2024 |
| Brodie Stephenson Forestry Ltd | Agriculture & fishing | 2024 |
| Bruadarach Projects Ltd | Professional & scientific | 2017 |
| Bruce Property Solutions Ltd | Real estate | 2017 |
| Bruce PSG Ltd | Real estate | 2023 |
| Brushford Limited | Professional & scientific | 2019 |
| BS UK Trading Ltd | Real estate | 2019 |
| BSC3 Ltd | Professional & scientific | 2022 |
| BSL Ardass Group Ltd | Real estate | 2025 |
| Burgoyne Group Limited | Financial services | 2022 |
| Burndale Limited | Administrative & support | 2011 |
| Businesses 360 Ltd | Wholesale & retail | 2024 |
| C & B Fabrications Ltd | Construction | 2018 |
| C&C Meats Limited | Wholesale & retail | 2016 |
| C. Cull Props Limited | Information & communication | 2024 |
| C. Spratt Properties Limited | Real estate | 2017 |
| C.Hibbert Ltd | Other services | 2022 |
| Caal Armory Limited | Wholesale & retail | 2023 |
| Cafe Holding Ltd | Real estate | 2025 |
| Cairngorm Outdoors Limited | Health & social care | 2004 |
| Cairngorm Studios Ltd | Professional & scientific | 2011 |
| Cairnhill Engineering Limited | Professional & scientific | 2010 |
| Cairns Properties Limited | Real estate | 2002 |
| Calico Productions Ltd | Information & communication | 2022 |
| Cambus Haulage Limited | Transport & logistics | 1999 |
| Cambuslang Properties Limited | Administrative & support | 1984 |
| Campbells Property (Refurbishment) Ltd | Real estate | 2021 |