| Otrix LP | | 2012 |
| Pagam Ltd | Hospitality | 2024 |
| Palmerston Management LP | | 2012 |
| Parabilis Consulting LP | | 2014 |
| Paralel Systems LP | | 2014 |
| Parlein L.P. | | 2011 |
| Paterson Trade LP | | 2015 |
| Pawsitive Canine Services 2 Ltd | Other services | 2019 |
| Pawsitive Canine Services Ltd | Other services | 2017 |
| Pawsitive Dog Walking Ltd | Other services | 2026 |
| Pearlwelt LP | | 2013 |
| Perlain L.P. | | 2011 |
| Petroco LP | | 2014 |
| PH GAS Commercial Ltd | Construction | 2022 |
| Pharmglass LP | | 2010 |
| Phmk Services Ltd | Hospitality | 2026 |
| Pinkerton Solutions LP | | 2012 |
| Plast Industries LP | | 2013 |
| Pmartin Health Ltd. | Health & social care | 2021 |
| Pokin Services LP | | 2012 |
| Polton Impex LP | | 2014 |
| Polyscot Polystyrene Ltd. | Administrative & support | 2007 |
| Power Leisure Limited | Wholesale & retail | 2021 |
| Premier Protection Security Ltd | Administrative & support | 2009 |
| Preston Corporation LP | | 2014 |
| Prestonville Limited | Real estate | 2025 |
| Primas Designs Ltd | Administrative & support | 2005 |
| Prinz Consultancy Services - PPS Limited | Administrative & support | 2007 |
| Proter LP | | 2011 |
| Public Protection Training Ltd | Administrative & support | 2026 |
| Pump Trading SNG LP | | 2012 |
| PVN Windmill Trade LP | | 2012 |
| Quadain LP | | 2014 |
| Quincy Trading LP | | 2011 |
| Quinn Roofing & Building Ltd | Construction | 2017 |
| Randy Alliance LP | | 2011 |
| Rannoch Contracts Ltd | Professional & scientific | 2019 |
| Rasterbridge L.P. | | 2011 |
| Rastlain L.P. | | 2011 |
| RB Sport Horses Limited | Agriculture & fishing | 2026 |
| Real Estate Smart Solutions L.P. | | 2011 |
| Real Synergy LP | | 2012 |
| Redace Solutions LP | | 2012 |
| Regency Cars (Scotland) Ltd | Wholesale & retail | 2014 |
| Reids Property Care Ltd | Other services | 2018 |
| Renwood Global LP | | 2011 |
| Resinology (Scotland) Ltd | Administrative & support | 2025 |
| Resmar Trans LP | | 2010 |
| Richland Investments LP | | 2011 |
| Rooftek Contracts Ltd | Administrative & support | 2009 |
| Rossco Assets L.P. | | 2010 |
| Rosyth Community Projects Limited | Agriculture & fishing | 2016 |
| Rosyth Traders Ltd | Hospitality | 2021 |
| Roydon Solutions LP | | 2012 |
| RS Decorators South Ltd | Administrative & support | 2011 |
| RT Gardening Services (Scotland) Ltd | Administrative & support | 2026 |
| RT Plant & Construction Ltd | Construction | 2026 |
| RT3 Contractors Ltd | Administrative & support | 2021 |
| Runza Trading LP | | 2013 |
| Rusper Trading LP | | 2014 |
| RWS Motors Ltd | Wholesale & retail | 2019 |
| Sailutions Ltd | Arts & recreation | 2019 |
| Samson Solutions LP | | 2014 |
| SAN Lorenzo Bakery SVP Ltd | Wholesale & retail | 2018 |
| SAN Lorenzo Bakery Wholesale Ltd | Manufacturing | 2018 |
| Sanda Island Limited | Agriculture & fishing | 2010 |
| Sandeko LP | | 2011 |
| Sanders Plastering Ltd | Construction | 2021 |
| Sandor Ltd | Administrative & support | 2015 |
| SBM MAN Limited | Wholesale & retail | 2025 |
| SBS Stonewalling Limited | Construction | 2021 |
| Sea Freight Expedition LP | | 2014 |
| Secrest Trading LP | | 2012 |
| Selan Management LP | | 2011 |
| Selby Development LP | | 2014 |
| SH23 Ltd | Construction | 2025 |
| Shenstone Trade LP | | 2013 |
| Shiels Marine Services Ltd | Professional & scientific | 2022 |
| Silverian Trading LP | | 2012 |
| Simply Delicious Desserts Limited | Hospitality | 2023 |
| Siptelecom LP | | 2011 |
| Siverdale Developments LP | | 2015 |
| SKM Clark Group Ltd | Financial services | 2020 |
| SKM Electrics Ltd | Construction | 2023 |
| Skyridge Financial Planning LLP | | 2013 |
| Slains Services Ltd | Administrative & support | 2011 |
| Smart Engine LP | | 2013 |
| Smssale Services LP | | 2014 |
| Solaco Energy Limited | Energy | 2010 |
| Solihull Solutions LP | | 2013 |
| Sondela LP | | 2011 |
| South West Fife Community Sports Partnership Limited | Arts & recreation | 2016 |
| SP Construction Components L.P. | | 2009 |
| Spruce Assets LP | | 2013 |
| ST Andrews Shuttle Ltd | Transport & logistics | 2017 |
| Station North Properties Ltd | Real estate | 2015 |
| Strowan Trading LP | | 2013 |
| Styled by Macs Limited | Wholesale & retail | 2022 |
| Styled by Macs Online Limited | Wholesale & retail | 2024 |
| Sung's Takeaway Ltd | Hospitality | 2017 |