| 1 | Bakkafrost Scotland Limited Marine aquaculture | £297.4M 2023 accounts | — |
| 2 | Weston Importers Ltd. Wholesale of meat and meat products | £199.6M | — |
| 3 | Elgin Infrastructure Limited Other business support service activities n.e.c. | £111.2M | — |
| 4 | Randolph Hill Nursing Homes (Scotland) Limited Residential nursing care facilities | £73.2M | — |
| 5 | Blackcraig Wind Farm (Scotland) Limited Production of electricity Turnover £20.2M | £72.7M | £20.2M |
| 6 | Summit Healthcare (Wishaw) Limited Medical nursing home activities Turnover £14.6M | £71.4M 2024 accounts | £14.6M |
| 7 | Catchment Tay Limited Sewerage | £46.1M 2024 accounts | — |
| 8 | The Hibernian Football Club Limited Activities of sport clubs | £29.3M | — |
| 9 | Blythswood Square Hotel Glasgow Limited Hotels and similar accommodation Turnover £3.8M | £29.0M | £3.8M |
| 10 | Mansfield Care Limited Residential nursing care facilities Turnover £8.7M | £26.4M 2020 accounts | £8.7M |
| 11 | Eurostampa UK Ltd Manufacture of printed labels | £24.2M 2023 accounts | — |
| 12 | RRH Finance Limited Buying and selling of own real estate | £21.5M 2023 accounts | — |
| 13 | Lateral City Limited Hotels and similar accommodation | £21.5M | — |
| 14 | NVSH Holdco Limited Other business support service activities n.e.c. | £20.9M 2023 accounts | — |
| 15 | Chardon Leisure Limited Hotels and similar accommodation Turnover £854.7k | £20.3M 2021 accounts | £854.7k |
| 16 | Glasgow Healthcare Facilities (Holdings) Limited Other business support service activities n.e.c. | £19.8M 2024 accounts | — |
| 17 | CCHG Ltd Other retail sale in non-specialised stores | £19.5M 2024 accounts | — |
| 18 | Edesix Limited Other information technology service activities | £19.1M 2024 accounts | — |
| 19 | Caledonia Forest Land Investment Limited Silviculture and other forestry activities | £18.3M | — |
| 20 | RRH Hanover A Limited Buying and selling of own real estate | £18.1M 2023 accounts | — |
| 21 | Comcarde Limited Business and domestic software development | £17.9M 2023 accounts | — |
| 22 | Gateway Manchester Hotels Ltd Hotels and similar accommodation Turnover £9.9M | £17.5M 2024 accounts | £9.9M |
| 23 | Innovate East Lothian Limited Other business support service activities n.e.c. | £15.7M 2024 accounts | — |
| 24 | Targe Towing Limited Other transportation support activities | £14.9M 2020 accounts | — |
| 25 | Bluegem Beta Limited Other business support service activities n.e.c. | £14.6M 2024 accounts | — |
| 26 | Silberline Limited Other non-ferrous metal production | £13.3M 2023 accounts | — |
| 27 | Pegasus Fire Protection Company Limited Construction of commercial buildings Turnover £12.5M | £13.1M | £12.5M |
| 28 | The Bonham Hotel Edinburgh Limited Hotels and similar accommodation | £13.1M | — |
| 29 | Aps Group (Scotland) Limited Other business support service activities n.e.c. Turnover £30.2M | £12.7M 2023 accounts | £30.2M |
| 30 | Muirhall WF Extension 1 Limited Production of electricity Turnover £3.0M | £10.5M 2023 accounts | £3.0M |
| 31 | Seebyte Limited Business and domestic software development Turnover £10.8M | £10.4M 2024 accounts | £10.8M |
| 32 | Aldus Inks Limited Manufacture of printing ink | £10.3M 2020 accounts | — |
| 33 | Beer52 Limited Wholesale of wine, beer, spirits and other alcoholic beverages | £10.2M | — |
| 34 | Burndene Investments Limited Activities of head offices | £9.9M | — |
| 35 | Qlar Pneumatic Conveying UK Ltd Other manufacturing n.e.c. Turnover £15.6M | £9.5M 2024 accounts | £15.6M |
| 36 | Lochay Homes Limited Construction of domestic buildings | £9.3M | — |
| 37 | Ips Adhesives Europe Ltd Manufacture of glues Turnover £11.7M | £9.1M 2021 accounts | £11.7M |
| 38 | The Real Good Dental Company Limited Dental practice activities Turnover £36.8M | £8.9M | £36.8M |
| 39 | Murray Plate Group Limited Other business support service activities n.e.c. Turnover £31.0M | £8.9M | £31.0M |
| 40 | Johnston Oils Limited Wholesale of other fuels and related products | £8.8M 2024 accounts | — |
| 41 | Dryden Aqua Ltd. Manufacture of other chemical products n.e.c. | £8.7M | — |
| 42 | Hamlyns of Scotland Limited Grain milling Turnover £27.5M | £8.2M | £27.5M |
| 43 | PPP Services (North Ayrshire) Holdings Limited Other business support service activities n.e.c. | £8.0M | — |
| 44 | Omnicare Pharmacy Limited Other business support service activities n.e.c. | £7.8M | — |
| 45 | Witherby Publishing Group Limited Other professional, scientific and technical activities n.e.c. | £7.5M 2024 accounts | — |
| 46 | Tecozam United Kingdom Limited Construction of bridges and tunnels | £7.2M | — |
| 47 | Tennant Scotland Limited Activities of distribution holding companies | £7.2M | — |
| 48 | FCC (East Ayrshire) Holdings Limited Activities of head offices | £7.1M | — |
| 49 | Achnacarry Hydro Ltd Production of electricity | £7.0M 2023 accounts | — |
| 50 | Tennant UK Cleaning Solutions Limited Wholesale of other machinery and equipment | £6.9M | — |
| 51 | User Testing Limited Business and domestic software development Turnover £13.1M | £6.9M | £13.1M |
| 52 | Semtech Limited Manufacture of electronic components Turnover £6.8M | £6.7M 2020 accounts | £6.8M |
| 53 | Stirling Gateway HC Limited Other business support service activities n.e.c. | £6.7M 2025 accounts | — |
| 54 | CSG Projects Limited Development of building projects | £6.3M | — |
| 55 | Enterobiotix Limited Research and experimental development on biotechnology | £6.3M 2021 accounts | — |
| 56 | Thorpe Hall Leisure Limited Hotels and similar accommodation Turnover £8.2M | £6.2M 2023 accounts | £8.2M |
| 57 | Elgin Lift Limited Other business support service activities n.e.c. | £6.2M | — |
| 58 | Mokate UK Ltd Wholesale of sugar and chocolate and sugar confectionery | £5.8M | — |
| 59 | Dufrain Group Limited Activities of head offices | £5.7M 2021 accounts | — |
| 60 | Edp Renewables UK Limited Other business support service activities n.e.c. | £5.5M 2020 accounts | — |
| 61 | Dufrain Consulting Ltd Information technology consultancy activities | £5.4M 2021 accounts | — |
| 62 | Elgin Education (Aberdeenshire 2) Holdings Limited Other business support service activities n.e.c. | £5.2M 2025 accounts | — |
| 63 | Clockwork Properties Limited Buying and selling of own real estate Turnover £400.3k | £5.2M 2024 accounts | £400.3k |
| 64 | Elgin BSF Limited Other business support service activities n.e.c. | £5.1M | — |
| 65 | John Menzies International Limited Other business support service activities n.e.c. | £5.0M 2023 accounts | — |
| 66 | Profins Limited Manufacture of metal structures and parts of structures | £4.8M | — |
| 67 | Green Highland Allt Ladaidh (1148) Limited Production of electricity | £4.7M 2023 accounts | — |
| 68 | Amati Global Investors Limited Fund management activities | £4.5M 2023 accounts | — |
| 69 | Blyth & Blyth Consulting Engineers Limited Other engineering activities | £4.2M 2024 accounts | — |
| 70 | Green Highland Allt Phocachain (1015) Limited Production of electricity | £4.2M 2023 accounts | — |
| 71 | Muirake Wind Farm Limited Production of electricity | £4.1M 2020 accounts | — |
| 72 | Newbyres Nursery Limited Other education n.e.c. Turnover £2.3M | £3.9M 2024 accounts | £2.3M |
| 73 | George Street Capital Limited Other business support service activities n.e.c. | £3.8M | — |
| 74 | Advance Global Recruitment Ltd Other activities of employment placement agencies Turnover £50.6M | £3.8M 2024 accounts | £50.6M |
| 75 | Valtti Ltd Agents specialized in the sale of other particular products | £3.8M 2024 accounts | — |
| 76 | Community Schools (Highlands) Limited Other business support service activities n.e.c. Turnover £3.3M | £3.8M 2024 accounts | £3.3M |
| 77 | Abgi-Uk Limited Tax consultancy | £3.6M 2024 accounts | — |
| 78 | Blackcraig Windfarm Holdings Limited Activities of other holding companies n.e.c. | £3.6M | — |
| 79 | Scots Bearings Limited Other service activities n.e.c. Turnover £17.3M | £3.6M 2024 accounts | £17.3M |
| 80 | Dgnet Ltd. Web portals | £2.9M 2020 accounts | — |
| 81 | Hollis Capital Limited Fund management activities Turnover £432.6k | £2.8M 2021 accounts | £432.6k |
| 82 | Bellgeo Enterprises Limited Other business support service activities n.e.c. Turnover £11.1M | £2.8M 2020 accounts | £11.1M |
| 83 | 2I Limited Information technology consultancy activities | £2.8M 2023 accounts | — |
| 84 | Elgin Education (Forfar & Carnoustie) Holdings Limited Other business support service activities n.e.c. | £2.8M 2025 accounts | — |
| 85 | RB Safety Consultants Limited Engineering related scientific and technical consulting activities | £2.7M 2021 accounts | — |
| 86 | Green Highland Allt Choire A Bhalachain (255) Limited Production of electricity | £2.6M 2023 accounts | — |
| 87 | Johnston Financial Limited Financial intermediation not elsewhere classified | £2.5M 2021 accounts | — |
| 88 | Xsolutions365 Ltd Business and domestic software development | £2.4M 2022 accounts | — |
| 89 | Green Highland Allt Luaidhe (228) Limited Production of electricity | £2.3M 2023 accounts | — |
| 90 | Mjes Mec. Y Ptas. EN Marcha UK, Limited Other construction installation Turnover £11.9M | £2.3M | £11.9M |
| 91 | Franklin Templeton Investment Trust Management Limited Security and commodity contracts dealing activities Turnover £1.2M | £2.2M 2021 accounts | £1.2M |
| 92 | Flow Hospitality Training Limited Other professional, scientific and technical activities n.e.c. Turnover £12.3M | £2.1M 2024 accounts | £12.3M |
| 93 | Elgin Health (Gartnavel) Holdings Limited Other business support service activities n.e.c. | £2.1M | — |
| 94 | Stobhill Healthcare Facilities (Holdings) Limited Other business support service activities n.e.c. | £2.0M 2024 accounts | — |
| 95 | Origin Fitness Limited Agents involved in the sale of a variety of goods | £2.0M 2024 accounts | — |
| 96 | Codebase Ltd Other letting and operating of own or leased real estate | £1.9M 2023 accounts | — |
| 97 | Elgin Health (Clackmannanshire) Holdings Limited Other business support service activities n.e.c. | £1.9M 2024 accounts | — |
| 98 | Juniper Partners Limited Other business support service activities n.e.c. | £1.9M 2024 accounts | — |
| 99 | CS Managers Ltd Fund management activities | £1.8M 2025 accounts | — |
| 100 | Caledonia Inns Limited Public houses and bars | £1.7M 2020 accounts | — |
| 101 | Macintyre Scott & Co. Limited Agents involved in the sale of food, beverages and tobacco Turnover £13.4M | £1.7M 2019 accounts | £13.4M |
| 102 | Oakwood Nurseries Limited Pre-primary education Turnover £1.6M | £1.6M 2024 accounts | £1.6M |
| 103 | GGK Contracts (Scotland) Limited Construction of roads and motorways | £1.5M | — |
| 104 | St. Andrews Timber & Building Supplies Limited Wholesale of wood, construction materials and sanitary equipment | £1.5M 2024 accounts | — |
| 105 | Venesky-Brown Recruitment Ltd. Temporary employment agency activities | £1.5M | — |
| 106 | Cogbooks Limited Other business support service activities n.e.c. | £1.5M 2019 accounts | — |
| 107 | Datum360 Limited Business and domestic software development Turnover £3.0M | £1.4M 2024 accounts | £3.0M |
| 108 | Südzucker United Kingdom Limited Wholesale of sugar and chocolate and sugar confectionery | £1.4M 2025 accounts | — |
| 109 | Duddingston Golf Club Limited Activities of sport clubs | £1.3M | — |
| 110 | Faith in Nature Limited Manufacture of soap and detergents | £1.2M | — |
| 111 | Gofibre Holdings Limited Wired telecommunications activities | £1.2M 2020 accounts | — |
| 112 | NCM Fund Services Limited Financial intermediation not elsewhere classified | £1.2M 2020 accounts | — |
| 113 | Elgin Health (Easter Ross) Holdings Limited Other business support service activities n.e.c. | £906.1k 2025 accounts | — |
| 114 | W1M Wealth Planning LLP | £864.6k 2023 accounts | — |
| 115 | St. Andrews Timber & Building Supplies (Holdings) Limited Agents involved in the sale of timber and building materials | £850.1k 2024 accounts | — |
| 116 | Horizon (GP) Limited Management consultancy activities other than financial management Turnover £625.8k | £841.7k 2021 accounts | £625.8k |
| 117 | Inova Geophysical (UK) Limited Other information technology service activities | £837.4k 2024 accounts | — |
| 118 | Aubrey Capital Management Limited Fund management activities Turnover £3.9M | £783.6k | £3.9M |
| 119 | 20 Cabot Square I Unit Trust LP Limited Management of real estate on a fee or contract basis | £717.7k 2024 accounts | — |
| 120 | 10 Cabot Square I Unit Trust LP Limited Management of real estate on a fee or contract basis | £699.3k 2024 accounts | — |
| 121 | 20 Cabot Square II Unit Trust LP Limited Management of real estate on a fee or contract basis | £697.3k 2024 accounts | — |
| 122 | 10 Cabot Square II Unit Trust LP Limited Management of real estate on a fee or contract basis | £693.9k 2024 accounts | — |
| 123 | North Edinburgh Arts Operation of arts facilities | £647.8k 2024 accounts | — |
| 124 | Kennox Asset Management Limited Fund management activities Turnover £802.5k | £640.1k 2023 accounts | £802.5k |
| 125 | Storm Ideas Limited Business and domestic software development Turnover £12.7M | £634.1k | £12.7M |
| 126 | North Capital Management Limited Activities auxiliary to financial intermediation n.e.c. | £572.8k 2023 accounts | — |
| 127 | Global Network of Sex Work Projects Limited Other human health activities | £552.0k | — |
| 128 | Scotland Food & Drink Other business support service activities n.e.c. Turnover £6.7M | £480.5k 2024 accounts | £6.7M |
| 129 | Truststream Security Solutions Limited Information technology consultancy activities | £476.8k 2020 accounts | — |
| 130 | DSF Holdings Limited Other business support service activities n.e.c. | £415.5k 2024 accounts | — |
| 131 | DRS Properties Limited Buying and selling of own real estate | £408.0k 2024 accounts | — |
| 132 | Pilton Youth & Children's Project Other education n.e.c. | £396.4k 2024 accounts | — |
| 133 | Essential Edinburgh Activities of business and employers membership organizations | £342.4k 2024 accounts | — |
| 134 | Apf International Forest Machinery Exhibition Ltd. Support services to forestry | £206.2k | — |
| 135 | NCM Depositary Services Limited Financial intermediation not elsewhere classified | £204.1k 2020 accounts | — |
| 136 | The Edinburgh Herbal Dispensary Ltd. Other retail sale of food in specialised stores | £180.3k 2021 accounts | — |
| 137 | Wealth Platform Solutions Ltd Information technology consultancy activities | £148.1k 2023 accounts | — |
| 138 | Elgin Health (Midlothian) (Holdings) Limited Other business support service activities n.e.c. | £143.5k 2025 accounts | — |
| 139 | RMFX Limited Financial intermediation not elsewhere classified | £116.3k 2020 accounts | — |
| 140 | Sis Ventures Limited Fund management activities | £109.3k 2025 accounts | — |
| 141 | Elgin Healthcare (Findlay House) Holdings Limited Other business support service activities n.e.c. | £109.2k 2025 accounts | — |
| 142 | Advance Global Recruitment (Holdings) Limited Other business support service activities n.e.c. Turnover £1.6M | £96.1k 2024 accounts | £1.6M |
| 143 | Forestry Training Service (UK) Ltd Support services to forestry | £93.1k | — |
| 144 | VF Northern Europe Limited Wholesale of clothing and footwear Turnover £401.8k | £89.8k 2023 accounts | £401.8k |
| 145 | St Pauls Lettings Ltd Other letting and operating of own or leased real estate | £45.0k 2024 accounts | — |
| 146 | Fortescue UK IP Limited Manufacture of gas | £36.9k 2024 accounts | — |
| 147 | VF Northern Europe Services Limited Retail sale of clothing in specialised stores Turnover £293.5k | £33.7k 2023 accounts | £293.5k |
| 148 | Saltire Connect Limited Other information technology service activities | £32.7k 2019 accounts | — |
| 149 | Mission of Innocents UK Other service activities n.e.c. | £18.8k 2024 accounts | — |
| 150 | Lurg Hill Wind Farm Limited Production of electricity | £100 2021 accounts | — |
| 151 | Codebase Group Limited Activities of head offices | £60 2023 accounts | — |
| 152 | AW1 Storage Holdings Limited Activities of other holding companies n.e.c. | £1 2024 accounts | — |
| 153 | Fairview Care Limited Residential nursing care facilities | £1 2021 accounts | — |
| 154 | Dovetail Games (Scotland) Limited Ready-made interactive leisure and entertainment software development | £1 2021 accounts | — |
| 155 | Conduit Ventures CI (General Partner) Limited Activities of venture and development capital companies | £1 | — |
| 156 | The Promise Scotland Limited Other business support service activities n.e.c. | £0 2024 accounts | — |
| 157 | Drummarnock Wind Farm Limited Production of electricity | -£1.3k 2020 accounts | — |
| 158 | Altnabreac Wind Farm Limited Production of electricity | -£1.3k 2020 accounts | — |
| 159 | Balmeanach Wind Farm Limited Production of electricity | -£1.4k 2020 accounts | — |
| 160 | Berryhill Solar Farm Limited Production of electricity | -£2.9k 2024 accounts | — |
| 161 | Ben Sca Wind Farm Limited Production of electricity | -£5.0k 2020 accounts | — |
| 162 | Ampeak Energy Resources Limited Other letting and operating of own or leased real estate | -£14.8k 2024 accounts | — |
| 163 | Aspen Tower Silverstone Propco (Roselea Court) Limited Residential care activities for the elderly and disabled | -£19.8k 2021 accounts | — |
| 164 | Aspen Tower Silverstone Propco (QVH) Limited Medical nursing home activities | -£23.8k 2020 accounts | — |
| 165 | Balnacraig Battery Storage Limited Construction of utility projects for electricity and telecommunications Turnover £0 | -£74.4k 2023 accounts | £0 |
| 166 | Medcurrent UK Ltd Business and domestic software development | -£83.5k 2023 accounts | — |
| 167 | Bellezo.Com Ltd Retail sale via mail order houses or via Internet Turnover £8.0M | -£2.2M | £8.0M |
| 168 | Bell Geospace Limited Other business support service activities n.e.c. | -£8.8M 2020 accounts | — |
| 169 | Atlantis Resources (Scotland) Limited Other business support service activities n.e.c. | -£19.4M 2024 accounts | — |
| 170 | Collectionhq Limited Business and domestic software development | — | — |
| 171 | 17Capital Co-Invest (N) Scots GP LLP | — | — |
| 172 | Highland Broadband Networks Holdco Limited Activities of other holding companies n.e.c. | — | — |
| 173 | Ppet Investments Limited Activities of financial services holding companies | — | — |
| 174 | AW1 Holdings Ltd Activities of other holding companies n.e.c. | — | — |
| 175 | Wind Power North Nine Limited Production of electricity | — | — |
| 176 | Blackrock Gpco, (Scotland) Ltd Activities of other holding companies n.e.c. | — | — |
| 177 | As Abode GP Limited Other service activities n.e.c. | — | — |
| 178 | Aubrey Capital Management Ebt Limited Non-trading company | — | — |
| 179 | 17Capital Co-Invest (G) GP LLP | — | — |
| 180 | Scheppach UK Ltd Wholesale of agricultural machinery, equipment and supplies | — | — |
| 181 | Cruden Homes (Evantyr) Limited Development of building projects | — | — |
| 182 | Core-Asset Holdings Limited Other service activities n.e.c. | — | — |
| 183 | Bco V Carry GP LLP | — | — |
| 184 | Wind Power North Eight Limited Production of electricity | — | — |
| 185 | Glensalloch Wind Farm Limited Production of electricity | — | — |
| 186 | GPMS Corporate Secretary Limited Non-trading company | — | — |
| 187 | Kingsview Holdings Limited Other service activities n.e.c. | — | — |
| 188 | Hume Group Limited Activities of other holding companies n.e.c. | — | — |
| 189 | Redshaw Energy Park Limited Production of electricity | — | — |
| 190 | Ifl Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 191 | Dickson Minto LLP | — | — |
| 192 | Purves Estates Holdings Limited Funeral and related activities | — | — |
| 193 | Purves Estates Limited Funeral and related activities | — | — |
| 194 | William Purves (Funeral Directors) Holdings Limited Funeral and related activities | — | — |
| 195 | GF Midco 1 Limited Wired telecommunications activities | — | — |
| 196 | GF Midco 2 Limited Wired telecommunications activities | — | — |
| 197 | GF Topco Limited Activities of other holding companies n.e.c. | — | — |
| 198 | Rci Trading Group Limited Activities of other holding companies n.e.c. | — | — |
| 199 | SA Energy Storage Holdings Limited Other business support service activities n.e.c. | — 2024 accounts | — |
| 200 | 20Schemes Ltd Activities of religious organizations | — | — |
| 201 | Icp Trinity GP1 LLP | — | — |
| 202 | Wind Power North Seven Limited Production of electricity | — | — |
| 203 | Mey Energy Storage Limited Other business support service activities n.e.c. | — 2024 accounts | — |
| 204 | Meygrid Limited Other business support service activities n.e.c. | — 2024 accounts | — |
| 205 | TDR Capital General Partner Sof I Limited Other business support service activities n.e.c. | — | — |
| 206 | Patria Europe 2 Limited Activities of other holding companies n.e.c. | — | — |
| 207 | Campbells Solar Farm Ltd Production of electricity | — | — |
| 208 | Righ Properties Limited Hotels and similar accommodation | — | — |
| 209 | Knockkippen Wind Energy Limited Production of electricity | — 2024 accounts | — |
| 210 | Patria Europe 1 (GP) Limited Activities of other holding companies n.e.c. | — | — |
| 211 | Infrared (I) MA GP LLP | — | — |
| 212 | Cruden Homes (Longniddry South) Limited Development of building projects | — | — |
| 213 | Odim (UK) Ltd Fund management activities | — | — |
| 214 | Equitix UK Electricity Storage Eps GP Limited Activities of head offices | — | — |
| 215 | The Kilchoan Melfort Trust Silviculture and other forestry activities | — 2024 accounts | — |
| 216 | Bel3 Limited Other business support service activities n.e.c. | — | — |
| 217 | Par Equity Ventures Founder (General Partner) I LLP | — | — |
| 218 | Par Equity Ventures (General Partner) I LLP | — | — |
| 219 | Wind Power North Six Limited Production of electricity | — 2023 accounts | — |
| 220 | Wind Power North Five Limited Production of electricity | — 2023 accounts | — |
| 221 | Equitix Infra Ireland Eps GP Limited Activities of head offices | — | — |
| 222 | Equitix Next Generation Eps GP Limited Activities of head offices | — | — |
| 223 | Infracapital Partners IV Subholdings GP LLP | — | — |
| 224 | Infracapital Partners IV Subholdings Nominee Limited Other business support service activities n.e.c. | — | — |
| 225 | London Fenchurch F4 Employee Feeder SP GP LLP | — | — |
| 226 | North Kyle Wind Farm Holdings Limited Other business support service activities n.e.c. | — | — |
| 227 | Brain Co-Invest General Partner LLP | — | — |
| 228 | Brockwell Wind Developments Limited Production of electricity | — | — |
| 229 | 3i Infra GP 2022 (Scots) Limited Activities of financial services holding companies | — | — |
| 230 | Scottish Rugby Union Operation of sports facilities | — | — |
| 231 | Grunenthal Meds UK Ltd Wholesale of pharmaceutical goods | — | — |
| 232 | Kellas Drum Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 233 | Kellas Drum Limited Trade of electricity | — | — |
| 234 | Equitix MA Eps GP Thor Limited Activities of head offices | — | — |
| 235 | St. Andrews Timber & Building Supplies Group Ltd Agents involved in the sale of timber and building materials | — 2024 accounts | — |
| 236 | Abhainn Dubh Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 237 | Abhainn Dubh Limited Trade of electricity | — | — |
| 238 | Brunt Hill Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 239 | Brunt Hill Limited Trade of electricity | — | — |
| 240 | Ditcher Law Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 241 | Ditcher Law Limited Trade of electricity | — | — |
| 242 | Equitix Eps GP 7 Limited Activities of head offices | — | — |
| 243 | Ergear Technologies Limited Wholesale of furniture, carpets and lighting equipment | — 2022 accounts | — |
| 244 | Wind Power North Four Limited Production of electricity | — 2023 accounts | — |
| 245 | Wind Power North Three Limited Production of electricity | — 2023 accounts | — |
| 246 | Hakluyt Capital Carry GP LLP | — | — |
| 247 | 3i Nai Holdings GP Limited Activities of financial services holding companies | — | — |
| 248 | Edinburgh International Conference Centre Hotels Limited Hotels and similar accommodation | — | — |
| 249 | Orsted Falcon Limited Other business support service activities n.e.c. | — | — |
| 250 | Wind Power North Two Limited Production of electricity | — 2023 accounts | — |
| 251 | 3i GP 2022 (Scots) Limited Activities of financial services holding companies | — | — |
| 252 | Breezy Hill Energy Limited Production of electricity | — | — |
| 253 | Fettes College Other education n.e.c. | — | — |
| 254 | Cenos Offshore Windfarm Ltd Production of electricity | — 2023 accounts | — |
| 255 | Cenos Holdco Ltd Activities of other holding companies n.e.c. | — 2023 accounts | — |
| 256 | Caerd Limited Other letting and operating of own or leased real estate | — 2024 accounts | — |
| 257 | Abrdn (Cred II) GP Limited Other business support service activities n.e.c. | — | — |
| 258 | WBG Holdings Limited Activities of other holding companies n.e.c. | — 2024 accounts | — |
| 259 | RBSC Group Limited Engineering related scientific and technical consulting activities | — | — |
| 260 | Castle Mount Impact Partners GP LLP | — | — |
| 261 | Transpennine GP (Scot) Limited Liability Partnership | — | — |
| 262 | Callisterhall Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 263 | Glasvaar Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 264 | Tomchrasky Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 265 | Equitix MA Eps GP 26 Limited Activities of head offices | — | — |
| 266 | Callisterhall Limited Trade of electricity | — | — |
| 267 | Glasvaar Limited Trade of electricity | — | — |
| 268 | Tomchrasky Limited Trade of electricity | — | — |
| 269 | Cruden Ventures Limited Development of building projects | — | — |
| 270 | TDR Capital General Partner V Limited Other business support service activities n.e.c. | — | — |
| 271 | Abrdn Founder Co Limited Other activities auxiliary to insurance and pension funding | — | — |
| 272 | Savitri Holdings Limited Activities of other holding companies n.e.c. | — 2021 accounts | — |
| 273 | Montpeliers (Edinburgh) Holdings Ltd Public houses and bars | — | — |
| 274 | Lochlann Holdco Limited Activities of other holding companies n.e.c. | — | — |
| 275 | Lochlann Finco Limited Activities of other holding companies n.e.c. | — | — |
| 276 | Lochlann Topco Limited Activities of other holding companies n.e.c. | — | — |
| 277 | Aldus Holdings (UK) Limited Activities of other holding companies n.e.c. | — | — |
| 278 | Wind Power North One Limited Production of electricity | — 2023 accounts | — |
| 279 | Orsted Scotland Renewables Holdco 2 Limited Other business support service activities n.e.c. | — | — |
| 280 | Equitix MA Eps GP 24 Limited Activities of head offices | — | — |
| 281 | Par Forestry IV Holdco Limited Activities of other holding companies n.e.c. | — | — |
| 282 | Nova UK Holdco Limited Activities of head offices | — 2024 accounts | — |
| 283 | Par Forestry (General Partner) IV Limited Activities of other holding companies n.e.c. | — | — |
| 284 | Green Volt Offshore Windfarm Ltd Production of electricity | — 2023 accounts | — |
| 285 | Green Volt Holdco Ltd Activities of other holding companies n.e.c. | — 2023 accounts | — |
| 286 | Stafford Infrastructure Secondaries Sma 1 Limited Other business support service activities n.e.c. | — 2024 accounts | — |
| 287 | The Gordon Pollock Foundation Activities of other membership organizations n.e.c. | — | — |
| 288 | Bel1 Holding Limited Other business support service activities n.e.c. | — | — |
| 289 | BDCP II GP LLP | — | — |
| 290 | Parsley Box Group Limited Activities of other holding companies n.e.c. | — | — |
| 291 | Murray Capital Holdings Limited Activities of other holding companies n.e.c. | — | — |
| 292 | Dr Graham's Homes Kalimpong (UK) Activities of other membership organizations n.e.c. | — | — |
| 293 | Tartan Travel Tours Limited Travel agency activities | — | — |
| 294 | Asi (Kfas) RE GP LLP | — | — |
| 295 | Scottish Investments Limited Financial intermediation not elsewhere classified | — | — |
| 296 | Blackrock Diversified Private Debt GP LLP | — | — |
| 297 | LTLF GP Limited Other business support service activities n.e.c. | — | — |
| 298 | OX GP LLP | — | — |
| 299 | Inch Cape Offshore Holdings Limited Other business support service activities n.e.c. | — | — |
| 300 | OX GP 1 Limited Other business support service activities n.e.c. | — | — |