| Philip Hitchcock Furniture Ltd | Manufacturing | 2010 |
| Philiphaugh Gardens | | 1995 |
| Philiphaugh Gardens & Events LLP | | 2024 |
| Philiphaugh Horticultural Project | | 2001 |
| PIE in the Sky Limited | Wholesale & retail | 1977 |
| Pilrig Dental Practice Ltd | Health & social care | 2026 |
| Pinnacle EMS Ltd | Professional & scientific | 2013 |
| PLG Dentistry Ltd | Health & social care | 2026 |
| Polarmolar Limited | Health & social care | 2026 |
| Port Street Limited | Health & social care | 2024 |
| Priory Park Developments Limited | Construction | 2003 |
| Procurium Solutions Limited | Professional & scientific | 2018 |
| Pumpherston DS Ltd | Health & social care | 2019 |
| Quantum Property Holdings Ltd | Real estate | 2021 |
| R & M Mcintosh (Outer Huntly) | | 1987 |
| R & S Nixon & Co | Administrative & support | 2013 |
| R and O Properties (Selkirk) Ltd | Real estate | 2022 |
| R M Architecture Ltd | Professional & scientific | 2013 |
| R.G.C. Russell (Ashkirktown) | | 1991 |
| Raeburn Stores Limited | Wholesale & retail | 2012 |
| Ragan Horne Limited | Health & social care | 2025 |
| Ready Steady Go Logistics Ltd | Manufacturing | 2025 |
| Rebecca Carslaw Limited | Health & social care | 2025 |
| Regional Sports Network Limited | Other services | 2026 |
| Restoration Yard Limited | Arts & recreation | 2016 |
| Revive Fitness and Nutrition Limited | Health & social care | 2020 |
| RFG Groundworks Ltd | Construction | 2024 |
| RFG Investments Ltd | Construction | 2003 |
| RFG Properties Borders Ltd | Real estate | 2025 |
| Rhobros Services Scotland Ltd | Construction | 2019 |
| River Cree Ltd | Construction | 2025 |
| River Teith Dental Care Ltd | Health & social care | 2023 |
| Riverside Car Centre Limited | Wholesale & retail | 2017 |
| Rkns Group Limited | Health & social care | 2025 |
| RLD Contracts Ltd | Agriculture & fishing | 2019 |
| RMO2 Limited | Health & social care | 2023 |
| RMS (Scotland) Limited | Information & communication | 2004 |
| RMS Care Limited | Health & social care | 2018 |
| RN Albury Holdings Limited | Health & social care | 2026 |
| Robert Smith TA Treacle Academy UK Limited | Education | 2017 |
| Robertson Dental Holdings Ltd | Health & social care | 2024 |
| Robin Stewart Hospitality Ltd | Professional & scientific | 2014 |
| Round the Table Community Interest Company | Hospitality | 2026 |
| RS Mccann Ltd | Health & social care | 2023 |
| Ruairidh Gallagher Dentistry Limited | Health & social care | 2026 |
| S.C Equine Transport Ltd | Arts & recreation | 2025 |
| Sandu Collective Ltd | Wholesale & retail | 2019 |
| SAO Renewables Limited | Financial services | 2023 |
| SBD Diagnostic Ultrasound Limited | Health & social care | 2025 |
| Sbha Plus Limited | Real estate | 2009 |
| Sbmw Limited | Wholesale & retail | 2016 |
| Scotch Tweed Limited | Wholesale & retail | 2013 |
| Scotland CAN B Ltd | Education | 2022 |
| Scott Agar Dentistry Limited | Health & social care | 2026 |
| Scottish Borders Building Services Limited | Extraterritorial | 2002 |
| Sea of Gold Ltd | Real estate | 2023 |
| Seafront Holdings Ltd | Financial services | 2024 |
| Selkirk Barber Ltd | Other services | 2025 |
| Selkirk Distillers Ltd | Hospitality | 2016 |
| Selkirk Means Business Limited | Other services | 2018 |
| Selkirk Rugby Football Club Ltd | Arts & recreation | 2024 |
| Serene Sighthounds Dog Training Ltd | Professional & scientific | 2024 |
| Sinead Coffield Limited | Health & social care | 2026 |
| SIR Thomas Lipton Foundation | Education | 2010 |
| SMG Property Ltd | Real estate | 2023 |
| Smile Clinic Center Limited | Health & social care | 2020 |
| Smiles by Pedro Ltd | Health & social care | 2023 |
| Smiles by Stuart Limited | Health & social care | 2026 |
| Somai Studio Ltd | Information & communication | 2026 |
| South East Heating Services Limited | Construction | 2002 |
| South of Scotland Destination Alliance Ltd | Other services | 2020 |
| South of Scotland Youth Ballet Company CIC | Education | 2025 |
| Sporting Dog Goods Ltd | Wholesale & retail | 2025 |
| ST Alternative Capital Ltd | Financial services | 2020 |
| Stable Life | Health & social care | 2007 |
| Stark Equestrian Limited | Agriculture & fishing | 2003 |
| Station Road Dental Holdings Ltd | Health & social care | 2023 |
| Stewart & Ramsden Limited | Professional & scientific | 1961 |
| Stewart Morris Associates Limited | Professional & scientific | 2017 |
| Stoerhouse Highlands Ltd | Energy | 2009 |
| Stuart Davidson Architecture Limited | Professional & scientific | 2012 |
| Swinton Services Ltd | Professional & scientific | 2018 |
| T & R Keddie Limited | Manufacturing | 2010 |
| T&L Cosmetics Ltd | Other services | 2025 |
| T. Tennant & Co. (Singlie) | | 1994 |
| T.I.P Property Ltd | Real estate | 2021 |
| Tastetheborders Ltd | Administrative & support | 2024 |
| Telli Ltd | Health & social care | 2025 |
| THE Border Studio Limited | Arts & recreation | 2005 |
| THE Buccleuch Estates Pension Trustee Company Limited | Financial services | 2001 |
| THE Coach House Otterburn Limited | Hospitality | 2018 |
| THE County Bar & Grill Hotel Ltd | Hospitality | 2025 |
| THE Dental Practice Group Ltd | Health & social care | 2023 |
| THE Dramathon Company Ltd | Arts & recreation | 2017 |
| THE Exiteers Limited | Other services | 2024 |
| THE Fitzpatrick Group Ltd | Real estate | 2022 |
| THE General Store, Selkirk | Other services | 2021 |
| THE Haining Charitable Trust | Hospitality | 2010 |
| THE Hotels George Ltd | Hospitality | 2025 |
| THE Katie Mckerracher Trust | Other services | 2009 |