| Stove Shop ( Fife) Ltd | Wholesale & retail | 2011 |
| Strathblane Investments Limited | Financial services | 1973 |
| Stratos Inspections Ltd | Professional & scientific | 2025 |
| Subsea Geotechnical Engineering Ltd | Professional & scientific | 2019 |
| Sumac Mentoring Limited | Information & communication | 2018 |
| Superlizer Ltd. | Information & communication | 2025 |
| Sustainaverse Limited | Professional & scientific | 2023 |
| Swilken Builders Ltd | Construction | 2013 |
| Swilken Decorators Ltd | Construction | 2013 |
| Swilken Joiners Limited | Construction | 2007 |
| Swilken Plumbing Ltd | Construction | 2013 |
| Swilken Roofing Ltd | Construction | 2013 |
| Synco Solutions Ltd | Administrative & support | 2020 |
| T M Simpson Farming Ltd | Agriculture & fishing | 2017 |
| Taylor Brothers (Property Development) Limited | Real estate | 1975 |
| Taymacservices Limited | Professional & scientific | 2021 |
| Tayside Financial Planning Limited | Financial services | 2013 |
| Teamcard Limited | Information & communication | 1996 |
| Tempo ST. Andrews Ltd | Arts & recreation | 2025 |
| Thames Nonferrous Metals Co. Ltd. | Mining & quarrying | 2018 |
| Thaw Electrical Contractors Ltd | Construction | 2020 |
| THE Albany Hotel Ltd | Hospitality | 2024 |
| THE Big Blue Bridge Ltd | Professional & scientific | 2025 |
| THE BOW Agency Ltd | Professional & scientific | 2017 |
| THE Ceardach Ltd | Professional & scientific | 2025 |
| THE Craigtoun Golf Course Limited | Administrative & support | 2025 |
| THE Cuts Club Ltd | Other services | 2022 |
| THE Cutss Club Ltd | Wholesale & retail | 2026 |
| THE Fife Bloodhounds Limited | Arts & recreation | 2026 |
| THE Golf Shop of ST Andrews Ltd | Wholesale & retail | 2022 |
| THE Jewel Sushi Ltd | Hospitality | 2019 |
| THE Melvion Club Limited | Arts & recreation | 2009 |
| THE Montessori Children's House, ST. Andrews Limited | Education | 2011 |
| THE Mountgrove Group Limited | Real estate | 2021 |
| THE Pro Shop ST Andrews Limited | Wholesale & retail | 2024 |
| THE Shrimp Hatchery Limited | Agriculture & fishing | 2025 |
| THE ST Andrews Golf Club 1843 Limited | Wholesale & retail | 2021 |
| THE ST Andrews Practice Limited | Health & social care | 2019 |
| THE Strathmartine Press Limited | Information & communication | 2011 |
| Think Bambu Ltd | Other services | 2022 |
| Third Sector Support Scotland Ltd | Administrative & support | 2022 |
| THO999 Ltd | Administrative & support | 2011 |
| Thomas Stewart (ST Andrews) Ltd. | Manufacturing | 2020 |
| Thomson Plumbing & Heating Engineers Limited | Construction | 2009 |
| Tilane Business LP | | 2015 |
| Tobella Properties Limited | Real estate | 2022 |
| TOM Morris Limited | Wholesale & retail | 1916 |
| Toolworths Ltd | Real estate | 2026 |
| Torry Bay Consulting Ltd. | Professional & scientific | 2014 |
| Total Capital Solutions L.P. | | 2009 |
| Tourism IMP Limited | Information & communication | 2022 |
| Transition ST Andrews CIC | Wholesale & retail | 2017 |
| Trideck Properties Ltd | Real estate | 2015 |
| Truenorth Services Ltd | Professional & scientific | 2025 |
| TTF Golf UK Limited | Administrative & support | 2022 |
| TWA Corbies Ltd | Education | 2020 |
| Tyko Ltd | Administrative & support | 2025 |
| U.K.Golf Association | Arts & recreation | 2022 |
| Uminari Ramen Ltd | Hospitality | 2025 |
| Uniq Villas Ltd | Hospitality | 2021 |
| University of ST Andrews Consulting Services Ltd | Professional & scientific | 2009 |
| University of ST Andrews Shop Limited | Wholesale & retail | 1997 |
| University of ST Andrews Students’ Association (Trustees) Limited | Other services | 2022 |
| Urrus Ltd | Information & communication | 2026 |
| VAL Eglinton Guiding Ltd | Administrative & support | 2025 |
| Valk Solutions Ltd | Information & communication | 2024 |
| Vanberg Corp. LP | | 2017 |
| Vertical Effects Ltd | Professional & scientific | 2013 |
| Victoria Bloom Ltd | Other services | 2016 |
| Visit 360 Ltd | Information & communication | 2006 |
| Wave Properties Limited | Hospitality | 2011 |
| WE Hate Cold Calls Ltd | Professional & scientific | 2025 |
| We-Weld Ltd | Manufacturing | 2025 |
| West Port Print & Design Limited | Manufacturing | 2005 |
| West Sands Capital Limited | Financial services | 2024 |
| West Sands Power Ltd | Professional & scientific | 2025 |
| Wester Balruddery Developments Ltd | Construction | 2020 |
| Whyte Sharp Independent LLP | | 2003 |
| Wildstrong Ltd | Education | 2021 |
| Windmill Investments Scotland Ltd | Real estate | 2017 |
| Wittin Limited | Information & communication | 2016 |
| Wonderyears Nursery Dundee Limited | Health & social care | 2011 |
| Working and Gundog Rehabilitation Rescue Service Ltd | Other services | 2025 |
| Working to Recovery Limited | Health & social care | 2003 |
| Wyvern Technology Ltd | Information & communication | 2020 |
| X-Genix Limited | Professional & scientific | 2021 |
| Xelect Limited | Other services | 2012 |
| Yamamoto Properties Ltd | Real estate | 2022 |
| Youtravelstandrews Ltd | Hospitality | 2017 |
| ZEM Fuel Systems Limited | Professional & scientific | 2018 |
| Zest (ST. Andrews) Limited | Hospitality | 2008 |
| Zest.Golf Technologies Limited | Information & communication | 2017 |