| J W Contracts (Scotland) Limited | Administrative & support | 2004 |
| J. S. Millar Ltd. | Administrative & support | 1997 |
| Jack Bobin (Developments) Limited | Construction | 1981 |
| James Beaton and Company (Plumbers) Limited | Wholesale & retail | 1954 |
| James Birkett Construction Ltd. | Construction | 1998 |
| James Harrison & Company (Builders) Limited | | 1900 |
| Jesmonduk Ltd | Other services | 2020 |
| JET Ecosse Limited | Transport & logistics | 1997 |
| JMJ Ironmongery Ltd | Extraterritorial | 2009 |
| John Findlay | | 1986 |
| John Mackenzie Joiners Ltd. | Construction | 2005 |
| John Mackenzie Ltd. | Real estate | 2004 |
| John Mcwilliams (Technical Services) Limited | Professional & scientific | 1991 |
| Johnston Fuelcards Limited | Wholesale & retail | 2015 |
| K Lessels Limited | Manufacturing | 2002 |
| K R Landscaping Ltd. | Administrative & support | 2003 |
| K. Park (NO.43A) Limited | Professional & scientific | 1984 |
| Kaim Park Garage Ltd. | Wholesale & retail | 2004 |
| Linfix Aluminium Ltd. | Construction | 2004 |
| Live-Link Communications Limited | Manufacturing | 1989 |
| Livleaf Ltd | Hospitality | 2023 |
| Locomotive Owners Group (Scotland) Limited | Transport & logistics | 1973 |
| Lothian Property Maintenance Limited | Construction | 2004 |
| Louise Ballantine Ltd | Professional & scientific | 2024 |
| LUX SCO Ltd | Other services | 2024 |
| M C Mcneill & Company Ltd. | Administrative & support | 2006 |
| M.G. Commercial Services Limited | Extraterritorial | 2006 |
| M.W. Groundworks Limited | Construction | 1992 |
| Mackie and Brechin Limited | Professional & scientific | 2001 |
| Manorport HC Limited | Financial services | 2015 |
| Mantis Software Consultants Limited | Information & communication | 2005 |
| Maria and John T/A Optic - Kleer Edinburgh Limited | Manufacturing | 2006 |
| Mathewson Plumbing Ltd. | Construction | 2006 |
| Mechanical Plant Installation Limited | Manufacturing | 2001 |
| Memori Consulting Limited | Professional & scientific | 2005 |
| MK Install Services UK Ltd | Manufacturing | 2000 |
| Montana Support Limited | Information & communication | 2000 |
| Move IT Express Ltd. | Transport & logistics | 2000 |
| Mulholland Surfacing Limited | Construction | 1980 |
| Myles Bros Limited | Wholesale & retail | 2001 |
| N & P Hepworth Limited | Wholesale & retail | 2005 |
| Netherwood Estates (Bathgate) Limited | Professional & scientific | 1973 |
| Nichola Allan Property Rental Limited | Real estate | 2025 |
| North Slipperfield Farmers | | 1999 |
| Okalbox Limited | Financial services | 1981 |
| Old Stewart Associates Limited | Real estate | 2004 |
| Oldco (30042015) Limited | Extraterritorial | 2000 |
| P.R. Barrett (Commission Agents) Limited | Real estate | 1962 |
| Pentland Blacksmiths Ltd | Manufacturing | 2020 |
| People and Land Limited | Other services | 1993 |
| Perma-Space Limited | Professional & scientific | 1978 |
| Peter Graham Properties Limited | Real estate | 1965 |
| Philpstoun Construction Limited | | 1973 |
| Pollock (Scotrans) Limited | Transport & logistics | 1973 |
| Pragmatic Consultants Ltd | Professional & scientific | 2022 |
| Primecare Health Limited | Health & social care | 2004 |
| R G K (UK) Limited | Wholesale & retail | 1982 |
| Ratria Technologies Ltd | Information & communication | 2026 |
| Riddells Garage (Bo'Ness) Limited | Wholesale & retail | 1980 |
| Robert Mcnee Limited | Agriculture & fishing | 1965 |
| S & J Anderson Transport Services Ltd. | Transport & logistics | 2006 |
| S & S Joinery Contracts Ltd | Construction | 2003 |
| Sadiewells Ltd | Health & social care | 2025 |
| Scalini Broxburn Limited | Hospitality | 2025 |
| Sciwi Property Ltd | Real estate | 2019 |
| Scotia Event Services Ltd | Administrative & support | 2011 |
| Scotlease Limited | Wholesale & retail | 2006 |
| Scutum Fire & Security Limited | Administrative & support | 2007 |
| Securbotx Ltd | Information & communication | 2025 |
| Shopsvalley Ltd | Wholesale & retail | 2022 |
| Shotts Business Park Ltd | Real estate | 2021 |
| Sibcas (Holdings) Limited | Administrative & support | 1963 |
| Sibcas Limited | Administrative & support | 1973 |
| Silver Birch Enterprises Limited | Real estate | 2005 |
| Skye Silver Limited | Extraterritorial | 2000 |
| Smart CRO Ltd | Administrative & support | 2020 |
| Smartbookers Ltd. | Administrative & support | 2003 |
| Sneddon & Co. (Trustees) Limited | Professional & scientific | 1979 |
| Srps Railtours Limited | Transport & logistics | 1995 |
| Strivetech Limited | Information & communication | 2025 |
| Structus Limited | Real estate | 2004 |
| Sun Microsystems Scotland LP | | 2000 |
| T Cunningham Construction Services Ltd. | Construction | 2017 |
| T Scott & Company | | 1991 |
| Tapside Marketing Limited | Wholesale & retail | 1982 |
| Tarrareoch Farming Company | | 1989 |
| Teksuite Ltd | Professional & scientific | 2021 |
| THE Brass Workshop Limited | Manufacturing | 1997 |
| THE Kidz Stop Ltd. | Education | 2002 |
| THE Milngavie Apothecary's Company Limited | Wholesale & retail | 2003 |
| THE Scottish Conservation Studio LLP | | 2005 |
| THE Scottish Railway Preservation Society | Arts & recreation | 1974 |
| THE Stove Centre Limited | Construction | 2006 |
| THE Sustainable Water Company Ltd. | Professional & scientific | 2004 |
| THE Three Bridges Drinks Company Ltd | Extraterritorial | 2020 |
| THE Whole Shebag Ltd | Construction | 2007 |
| Thistle Dubh Ltd | Manufacturing | 2007 |
| Thomas Armco and Fencing Ltd | Administrative & support | 1999 |
| Thomas Graham Transport Limited | Transport & logistics | 1997 |
| Thomas Wilson Bridgend Limited | Professional & scientific | 2021 |