| Desi Twist Ltd | Hospitality | 2025 |
| Design & Decore Ltd | Hospitality | 2025 |
| Desta Holding LP | | 2016 |
| Destination Scotland Ltd | Professional & scientific | 2024 |
| Destiny Productions Ltd | Information & communication | 2021 |
| Devine Diagnostics Ltd | Health & social care | 2024 |
| Devkalm Ltd | Information & communication | 2025 |
| Devlin Roofing Ltd | Construction | 2022 |
| DEVOTION2MOTION.COM Limited | Information & communication | 2005 |
| DF10 Limited | Agriculture & fishing | 2023 |
| DF11 Limited | Agriculture & fishing | 2023 |
| DFI Property Ltd | Real estate | 2024 |
| DG Central Heat Ltd | Construction | 2016 |
| DGS Plant Ltd | Transport & logistics | 2025 |
| DH Fitness (Scotland) Limited | Arts & recreation | 2019 |
| DHM Finance Ltd | Administrative & support | 2023 |
| Dick of Throsk Limited | Transport & logistics | 1974 |
| Dickson Business Solutions Ltd | Professional & scientific | 2010 |
| Digital IS US Ltd | Information & communication | 2025 |
| Diligy Comercial LP | | 2016 |
| Direct Business Essentials Ltd | Administrative & support | 2023 |
| Direct Office Cleaning Limited | Administrative & support | 2000 |
| Dirt Divas MTB CIC | Arts & recreation | 2022 |
| Discount Motor Store Limited | Real estate | 1981 |
| Discover Bridge of Allan Ltd | Other services | 2022 |
| Discovery Audio Guides Ltd | Administrative & support | 2009 |
| Divas Holdings Ltd | Construction | 2026 |
| Diverse Forests Cabins Limited | Hospitality | 2024 |
| Diverse Forests Holdings Limited | Agriculture & fishing | 2023 |
| Diverse Forests Limited | Agriculture & fishing | 2023 |
| Djcoms Limited | Information & communication | 2012 |
| DL Management Solutions Ltd | Professional & scientific | 2014 |
| DLE Holdings (Scotland) Ltd | Financial services | 2023 |
| DMD Joinery Ltd | Construction | 2021 |
| DMS Consulting Services Ltd | Professional & scientific | 2024 |
| DMS Glasgow Ltd | Administrative & support | 2023 |
| Doctor Shuda Limited | Health & social care | 2019 |
| Dog Star Leith Limited | Hospitality | 2025 |
| Dojo Design Limited | Administrative & support | 2010 |
| Dolby Healthcare Limited | Professional & scientific | 2007 |
| Dolby Medical EBT Trustee Limited | Professional & scientific | 2014 |
| Dolby Medical Home Respiratory Care Limited | Health & social care | 1978 |
| Dolby Medical Limited | Health & social care | 2012 |
| Dome-How Ltd | Wholesale & retail | 2011 |
| Domesticert Limited | Information & communication | 2026 |
| Domhayn Limited | Wholesale & retail | 2012 |
| Domocom Media LP | | 2015 |
| DON Mcintyre Limited | Professional & scientific | 2015 |
| Donaldson Dwellings Ltd | Real estate | 2025 |
| Doncall Properties Limited | Real estate | 1968 |
| Done Your Way Limited | Information & communication | 2015 |
| Dopi Limited | Health & social care | 2022 |
| Dorgrand Production LP | | 2016 |
| Dorje Stirling Ltd | Hospitality | 2025 |
| Dormer Estates Ltd | Real estate | 2025 |
| Douglas Fraser Homes Ltd | Construction | 2015 |
| Doups Farm Partners | | 1997 |
| Doveston Limited | Financial services | 2023 |
| Dowley Enterprises Ltd | Hospitality | 2020 |
| Draff Limited | Hospitality | 2017 |
| Dramm LLP | | 2007 |
| Drive With Mick Ltd | Education | 2025 |
| Drive Zest Ltd | Wholesale & retail | 2026 |
| Dron & Dickson Group Limited | Financial services | 2006 |
| Drummond Software Limited | Information & communication | 2020 |
| Drumpellier Business Park LLP | | 2008 |
| DSE Electrical & Heating Engineers Ltd. | Construction | 2013 |
| DTS Express Ltd | Transport & logistics | 2015 |
| Duck Storage Limited | Real estate | 2025 |
| Dugie Clark Clachan Mhor Limited | Construction | 2014 |
| Dunaverig Ltd. | Real estate | 2001 |
| Dunblane Light Engineering Limited | Administrative & support | 2007 |
| Dunfermline Trophy Centre Ltd | Wholesale & retail | 2017 |
| Dunn Orthodontics Limited | Health & social care | 2010 |
| Dunnachie Properties Ltd | Real estate | 2024 |
| Durisdeer Enterprises Limited | Information & communication | 2007 |
| Dury Salmon Limited | Agriculture & fishing | 1985 |
| DW Audit Services Ltd | Professional & scientific | 2017 |
| DW Estates (Stirling) Limited | Real estate | 2019 |
| DX Recruitment Limited | Administrative & support | 2013 |
| Dynamic Community Fusion CIC | Administrative & support | 2019 |
| Dynamic Mamas | Education | 2025 |
| Dynamic Productions Marketing Ltd | Professional & scientific | 2025 |
| Dynamus Group Limited | Financial services | 1998 |
| Dyslexia Scotland | Education | 1994 |
| E a Resources Limited | Professional & scientific | 2013 |
| E F B Limited | Real estate | 2008 |
| E.D.M. Landscaping Limited | Real estate | 1986 |
| Eagle MH Limited | Professional & scientific | 2020 |
| Earth's Larder Ltd | Hospitality | 2018 |
| Easel Does IT Creatives Ltd | Arts & recreation | 2025 |
| Easi Living Limited | Wholesale & retail | 2025 |
| Easterton Holdings Limited | Financial services | 2018 |
| Easy Advanced Systems Ltd. | Information & communication | 2017 |
| Easy Hire Solutions Ltd | Administrative & support | 2016 |
| Easyrow Express LP | | 2016 |
| EBB & Flow Audio Ltd | Information & communication | 2024 |
| Eclipse of the Horse Limited | Education | 2024 |
| Eco Heat Boilers & Renewable Installations Ltd | Construction | 2024 |
| Eco Heat Pro Ltd | Construction | 2025 |