| NUR Fastfoods Ltd | Hospitality | 2025 |
| Nursek Medical Aesthetics Ltd | Other services | 2024 |
| Nurturing Communities CIC | Wholesale & retail | 2024 |
| Nutshell Property Ltd | Real estate | 2022 |
| Nutshell(Scotland) Limited | Wholesale & retail | 2018 |
| NX12 Ltd | Real estate | 2023 |
| O Club (Scotland) Limited | Professional & scientific | 2019 |
| Oana Fit Ltd | Information & communication | 2024 |
| Oban Electrical Services Limited | Construction | 1971 |
| Obliviscaris Property Limited | Real estate | 2023 |
| Ocean Outfit Ltd | Manufacturing | 2022 |
| Ocean Reef Bathrooms Ltd | Wholesale & retail | 2012 |
| Ochil Community Hub | Other services | 2026 |
| Ochilvale Engineering Ltd. | Construction | 2005 |
| OCS Technical Services Limited | Administrative & support | 2001 |
| Octod International LP | | 2016 |
| Offshore Steel Solutions Limited | Other services | 2017 |
| Ogilvie Construction Limited | Construction | 1979 |
| Ogilvie Developments Limited | Construction | 2005 |
| Ogilvie Fleet Limited | Administrative & support | 1979 |
| Ogilvie Group Limited | Professional & scientific | 1953 |
| Ogilvie Homes Limited | Construction | 1985 |
| Ogilvie Securities Limited | Real estate | 1971 |
| Ogilvie Woodlands Limited | Agriculture & fishing | 1953 |
| OGV Electrical Limited | Construction | 2023 |
| OHD Ltd | Health & social care | 2017 |
| Ohmydogstirling Limited | Hospitality | 2020 |
| OHO Design Ltd | Manufacturing | 2026 |
| Ojas Holistics Ltd | Health & social care | 2025 |
| Okscotland.Co.Uk Ltd. | Real estate | 2000 |
| Old Plean Roofing Ltd | Construction | 2016 |
| Old to Sold Ltd | Real estate | 2025 |
| Old Town Jail Ltd | Arts & recreation | 2019 |
| Olive Branch&Oil Limited | Health & social care | 2016 |
| Olive Tree Tours Ltd | Administrative & support | 2023 |
| Olivia & Oliver Singh Retail Ltd | Wholesale & retail | 2026 |
| Olivia James Consulting Limited | Professional & scientific | 2018 |
| Olkney Trading LP | | 2013 |
| Olszak Property Ltd | Real estate | 2026 |
| Olympus Networks Ltd | Information & communication | 2026 |
| OMH Holdings Limited | Financial services | 2018 |
| Omminal Ltd. | Real estate | 2003 |
| Onal 48 Limited | Real estate | 2021 |
| Ondata Research Ltd | Education | 2019 |
| One Bill Solutions (Scott) Ltd | Administrative & support | 2026 |
| One Finance Sales LP | | 2017 |
| One Stop Trades Ltd | Construction | 2024 |
| Onenaz Limited | Other services | 2024 |
| Onestop Motor Engineers Limited | Wholesale & retail | 2000 |
| Onlife Universal LP | | 2016 |
| Open Futures Ltd | Professional & scientific | 2018 |
| Operations Integrity Ltd. | Mining & quarrying | 2012 |
| OPP4CHANGE Ltd | Education | 2010 |
| Optimal Renewables Limited | Construction | 2025 |
| Opul Aviation Investment Partners LLP | | 2025 |
| Opus Scotland Ltd | Construction | 2011 |
| Orchard Venture Capital Limited | Professional & scientific | 2013 |
| Order of Malta Community Transport Limited | Extraterritorial | 2021 |
| Order of Malta Dial-A-Journey Trust | Health & social care | 1991 |
| Orfeo Development LP | | 2016 |
| Orient Hospitality Ltd | Hospitality | 2025 |
| Orionsky Holdings Limited | Financial services | 2016 |
| Orkney Sea Farms Limited | Agriculture & fishing | 1989 |
| Ossian Sporting Lets Ltd | Real estate | 2020 |
| Otdelivery Ltd | Transport & logistics | 2024 |
| OUR Place Annan Ltd | Hospitality | 2026 |
| OUR Woodlands LLP | | 2020 |
| Outcast Psychology Ltd | Health & social care | 2026 |
| Outdoor Sporting Equipment Company LP | | 2011 |
| Over N' OUT Designs Ltd | Wholesale & retail | 2025 |
| Oyster ( Scotland) Ltd | Construction | 2021 |
| P Wilson Properties Ltd | Real estate | 2019 |
| P&P Transport Ltd | Transport & logistics | 2022 |
| P. Kerr Ltd. | Construction | 2003 |
| P.C (International) Holding Ltd | Financial services | 2024 |
| P.J.Griffin & Sons Limited | Construction | 1976 |
| P.Mac Home Improvements Ltd | Construction | 2025 |
| Padel by the Blonde Ltd | Information & communication | 2025 |
| Padstown Corporation LP | | 2017 |
| Paint Wizard Ltd | Wholesale & retail | 2023 |
| Paisley Services Ltd | Hospitality | 2025 |
| Pallets (Scotland) Limited | Administrative & support | 2014 |
| PAM Wilson Property Management Ltd | Construction | 2020 |
| Panda & Sons Ltd | Hospitality | 2012 |
| Panjabi Dhaba Limited | Hospitality | 2020 |
| Panorama Healthcare Limited | Wholesale & retail | 2016 |
| Paper Igloo Limited | Professional & scientific | 2006 |
| Paradym Business Consulting Ltd | Professional & scientific | 2023 |
| Pardovan Investments Limited | Information & communication | 2017 |
| Park Dental Group Ltd | Health & social care | 2023 |
| Parke Clothings Ltd | Wholesale & retail | 2025 |
| Paterson Commercial Limited | Real estate | 2014 |
| Pathhead Pharmacy Limited | Wholesale & retail | 2010 |
| Paths for ALL Partnership | Arts & recreation | 1996 |
| Paths of the Past Limited | Professional & scientific | 2026 |
| Patient Opinion (Scotland) Limited | Extraterritorial | 2011 |
| Patrick Cain Mcdermott Limited | Real estate | 1985 |
| Patron Invest LP | | 2016 |
| Paula Phoenix Limited | Health & social care | 2023 |
| Paws for Progress CIC | Professional & scientific | 2014 |