| Cowie Community Enterprises Limited | Other services | 1987 |
| Cowie Panel Processors Limited | Manufacturing | 1987 |
| Cowie Property Management Ltd | Real estate | 2020 |
| Coylton Services LP | | 2013 |
| Crag Consulting Limited | Professional & scientific | 2011 |
| Craig LEE 337 Ltd | Arts & recreation | 2008 |
| Craigellachie Limited | Hospitality | 2013 |
| Craigforth Hcas Limited | Professional & scientific | 1998 |
| Craigforth Holdings Limited | Financial services | 2018 |
| Craiglea Learning & Consulting Ltd | Professional & scientific | 2026 |
| Creative Globe Studio Ltd | Professional & scientific | 2022 |
| Creative Nevada Limited | Information & communication | 2015 |
| Crelo Technology Limited | Information & communication | 2025 |
| Crest Business Advisory Ltd | Professional & scientific | 2023 |
| Crest Properties (Scotland) Ltd. | Real estate | 2000 |
| Crest Self Storage Limited | Real estate | 2018 |
| Crimmond Hospitality Limited | Hospitality | 2016 |
| CRK Plumbing and Heating Ltd | Construction | 2022 |
| Cromer Trading LP | | 2017 |
| Crossfit Central Scotland Limited | Arts & recreation | 2014 |
| Crow Curiosities & Co. Ltd | Wholesale & retail | 2025 |
| Crowd Tracker Ltd | Information & communication | 2019 |
| Crown General LP | | 2014 |
| Cru&Co Properties Ltd | Real estate | 2005 |
| Cruickshank Investments Ltd | Real estate | 2018 |
| Cruickshanks Blinds Ltd | Extraterritorial | 2022 |
| CS Clinics Ltd | Health & social care | 2023 |
| CSH Bakers Ltd | Wholesale & retail | 2025 |
| CTM Surfacing LLP | | 2007 |
| Cube Holdings Hamilton Ltd | Real estate | 2024 |
| Cubis Limited | Professional & scientific | 2012 |
| Cubis Project Management Limited | Professional & scientific | 2012 |
| Cuilt Farm & Company | | 1986 |
| Culture Club Kids Services Ltd | Education | 2025 |
| Curran Ross Limited | Real estate | 2007 |
| Custom Property Ltd | Real estate | 2019 |
| Custom Tours Scotland Ltd | Administrative & support | 2025 |
| CUT Crew Style Ltd | Other services | 2024 |
| Cuthill Property Investors Ltd | Real estate | 2024 |
| Cutmasters Ltd. | Administrative & support | 2006 |
| Cuts by Matty Ltd | Other services | 2024 |
| CYAN2 Ltd | Administrative & support | 2015 |
| D & D Dairies Limited | Manufacturing | 2017 |
| D & D Glazing (Glasgow) Limited | Manufacturing | 2006 |
| D & G Surveying Ltd | Other services | 2020 |
| D & G Surveys Ltd | Professional & scientific | 2012 |
| D & S Slaters and Roof Tilers Company Limited | Construction | 1995 |
| D J Catering Limited | Hospitality | 2024 |
| D W M Scott Limited | Arts & recreation | 2019 |
| D&L Instrumentation Limited | Professional & scientific | 2023 |
| D&L Surfacing Ltd | Construction | 2025 |
| D&O Contractors Ltd | Construction | 2026 |
| D.W. Ward (Stirling) Limited | Real estate | 1971 |
| D3 Database Design Limited | Professional & scientific | 2019 |
| D7 Vitality Ltd | Real estate | 2025 |
| DA Bond Properties Limited | Real estate | 2020 |
| Dalgleish Holdings Ltd | Hospitality | 2023 |
| Dalgleish Trading Ltd | Hospitality | 2023 |
| Dalibor Alliance LP | | 2016 |
| Dalmac European Transport Ltd | Administrative & support | 2010 |
| Dalreoch Industries Limited | Professional & scientific | 2026 |
| Dalstrowan Ltd | Other services | 2010 |
| Damo Investments Limited | Wholesale & retail | 2022 |
| Dandy Data Limited | Information & communication | 1994 |
| Dangerfield Mills Limited | Manufacturing | 2021 |
| Darewell Capital LP | | 2017 |
| Dark Horse Post Production Ltd | Arts & recreation | 2024 |
| Datadrive Solutions Ltd | Information & communication | 2025 |
| David Baxter Business Services Limited | Information & communication | 2026 |
| David Henderson-Lloyd Funeral Directors Limited | Other services | 2010 |
| David I. Burke Structural Design Limited | Professional & scientific | 2003 |
| David Owens Farrier Limited | Agriculture & fishing | 2008 |
| Davinci Technologies Limited | Information & communication | 2024 |
| Davydovych & Co Ltd | Wholesale & retail | 2025 |
| DB Maintenance Solutions Limited | Manufacturing | 2014 |
| DBA Software Limited | Information & communication | 2011 |
| Dchj Limited | Real estate | 2023 |
| DDC Autos Ltd | Transport & logistics | 2025 |
| Dead Pancreas Ltd | Health & social care | 2026 |
| Dealdoer Ltd | Wholesale & retail | 2023 |
| Debt Help Team Ltd | Financial services | 2023 |
| Declan Devine Asphalt Reinstatement Services Ltd | Construction | 2019 |
| Dedicated Conditioning LLP | | 2020 |
| Dedicated Conditioning Scotland Limited | Arts & recreation | 2024 |
| Deep Blue Offshore PPE Rental Ltd | Administrative & support | 2022 |
| Defantra Ltd | Information & communication | 2026 |
| Definitive Property Ltd | Real estate | 2023 |
| Defoe Networks Limited | Construction | 2021 |
| Dehidra Investors LP | | 2016 |
| Delegt Projects LP | | 2016 |
| Delight Refined Limited | Administrative & support | 2019 |
| Delu’Lu Since 99 Ltd | Wholesale & retail | 2024 |
| Demmon Glass Recycling Ltd | Wholesale & retail | 2017 |
| Dempster Solutions Limited | Professional & scientific | 2010 |
| Denbrae Holdings Limited | Financial services | 2020 |
| Denis O Brown Risk Management Limited | Administrative & support | 2022 |
| Denis O. Brown & Associates Limited | Financial services | 1969 |
| Denka Logistics LP | | 2016 |
| Denvir Marketing Limited | Professional & scientific | 2003 |
| Department P Ltd | Real estate | 2021 |