| Camac Estates Limited | Real estate | 2022 |
| Careit ST Andrews Properties Ltd | Hospitality | 2026 |
| Caremore Laundry Services Ltd | Other services | 2013 |
| Cashew Shell Biorefinery Csbr Ltd | Manufacturing | 2023 |
| Catchphrase Photos Limited | Professional & scientific | 2023 |
| Catherine Brown Ltd | Real estate | 2022 |
| Champfan Limited | Information & communication | 2018 |
| Champion Chauffeur Ltd | Administrative & support | 2022 |
| Chas G Anderson Ltd | Construction | 2012 |
| Chat Marketing Limited | Information & communication | 2010 |
| CHB Deliveries Ltd | Transport & logistics | 2023 |
| Chemicus Limited | Information & communication | 2025 |
| Civex Data Limited | Information & communication | 2025 |
| CK Spas Limited | Wholesale & retail | 2019 |
| CK Survey and Procurement Limited | Construction | 2018 |
| Clarke AI Consultancy Ltd | Information & communication | 2026 |
| Classic Performance ST Andrews Ltd | Wholesale & retail | 2019 |
| Clayton Caravan Park Limited | Hospitality | 2001 |
| Clive Randall Limited | Professional & scientific | 1999 |
| Club Baxter Ltd | Administrative & support | 2024 |
| Coast Bearings Ltd | Wholesale & retail | 2012 |
| Coelbrew Ltd | Manufacturing | 2021 |
| Coleaway Properties Limited | Real estate | 2025 |
| Colouredsoul Ltd | Other services | 2016 |
| Combinico Ltd | Hospitality | 2017 |
| Company Chordelia | Arts & recreation | 2004 |
| Conic Consultancy Limited | Professional & scientific | 2021 |
| Connoisseur Golf Ltd | Administrative & support | 2021 |
| Copper & Core Consulting Ltd | Professional & scientific | 2025 |
| Corax Consultancy Limited | Information & communication | 2019 |
| Corvina Assets LP | | 2017 |
| Cowper 2 Ltd | Hospitality | 2013 |
| CR Property Ltd | Real estate | 2021 |
| Cronus Capital Services LP | | 2015 |
| Cruise Cabs Limited | Transport & logistics | 2024 |
| CSA Landco Limited | Real estate | 2024 |
| CSA Opco Limited | Hospitality | 2024 |
| Cuis Ltd. | Construction | 2014 |
| Cyberhawk Holdings Limited | Financial services | 2019 |
| Cyberhawk Ltd | Extraterritorial | 2025 |
| D & S Smith Limited | Construction | 2007 |
| Daldarraich Limited | Real estate | 2023 |
| Dan's Goods Limited | Hospitality | 2017 |
| Dance ST Andrews Community Interest Company | Education | 2019 |
| Dans Goods 2 Limited | Wholesale & retail | 2020 |
| DARE2BBOLD Ltd | Professional & scientific | 2025 |
| David Lowrie Fish Merchants Limited | Wholesale & retail | 2015 |
| David R Whyte Ltd | Construction | 2008 |
| Delizia Gelateria Ltd | Hospitality | 2025 |
| Deranged Events Limited | Arts & recreation | 2006 |
| Deskglobal LP | | 2015 |
| DGD Fabrications Ltd | Mining & quarrying | 2018 |
| DHM Engineering Ltd | Professional & scientific | 2024 |
| Diabetes Aide Dundee Ltd | Wholesale & retail | 2016 |
| Diabetes Aide Forfar Ltd | Wholesale & retail | 2019 |
| Diabetes Aide Ltd | Wholesale & retail | 2014 |
| Diabetes Aide Montrose Ltd | Wholesale & retail | 2016 |
| Dino's St.Andrews Ltd | Hospitality | 2026 |
| Divine Life Group Ltd | Wholesale & retail | 2026 |
| DK Home Services Ltd | Administrative & support | 2025 |
| DMS Electronic Monitoring Equipment Ltd | Manufacturing | 2024 |
| Donaldson Stewart Golf Travel Limited | Administrative & support | 2021 |
| Doric Productions Limited | Hospitality | 2025 |
| Double Green Properties Ltd | Hospitality | 2022 |
| Drochaid Research Services Limited | Professional & scientific | 2017 |
| Droman Solutions Ltd | Professional & scientific | 2015 |
| Drumcarrow Equestrian LLP | | 2013 |
| Drumoig Turf Maintenance Limited | Other services | 2002 |
| Drumrack Renewables Ltd | Energy | 2013 |
| Drynge LP | | 2015 |
| Dual Ltd | Professional & scientific | 2026 |
| Dumbarnie Golf Links Limited | Arts & recreation | 2016 |
| Dundee Landscaping & Aggregates Supplies Ltd | Professional & scientific | 2012 |
| Dwwindtech Limited | Manufacturing | 2025 |
| DXD Accounting Limited | Professional & scientific | 2019 |
| DXD Creative Limited | Information & communication | 2019 |
| DXD Training Limited | Education | 2020 |
| Dynamic Hair Ltd | Other services | 2026 |
| E. J. Cockburn & SON Limited | Wholesale & retail | 2018 |
| Eagle Mill Capital Limited | Construction | 2009 |
| East of Scotland Kart Club Limited | Arts & recreation | 2003 |
| Eastacre ST Andrews LLP | | 2023 |
| Eazy Business Letting Ltd | Real estate | 2021 |
| Eazybean Accounting Ltd | Professional & scientific | 2022 |
| Ebike Hire Ltd | Administrative & support | 2020 |
| Ecurie Ecosse Limited | Transport & logistics | 2003 |
| Eden Campus Consultancy Limited | Financial services | 2017 |
| Eden Campus Properties Limited | Construction | 2014 |
| Eden Campus Solar 1 Limited | Energy | 2020 |
| Eden Estuary Energy Limited | Energy | 2014 |
| Eden Golf Travel Ltd | Transport & logistics | 2023 |
| Eden Mill Brewers Ltd | Manufacturing | 2018 |
| Eden Mill Distillers Ltd | Manufacturing | 2018 |
| Eden Mill ST Andrews Ltd | Extraterritorial | 2016 |
| Eden Nova Limited | Administrative & support | 2019 |
| Eden Pharmacy Services Limited | Wholesale & retail | 2020 |
| EDEN79 Ltd | Hospitality | 2016 |
| Edens Edge Limited | Administrative & support | 2024 |
| Edenshine Ltd | Administrative & support | 2015 |
| Edenside House Guest Rooms Ltd | Hospitality | 2019 |