| R West Services Limited | 2017 | 31 Jul 2027 (in 291 days) |
| R&J Heating and Plumbing Contractors Ltd | 2023 | 31 May 2027 (in 230 days) |
| Rad Gas and Heating Ltd | 2024 | |
| Radiate Plumbing and Heating Limited | 2020 | 31 May 2027 (in 230 days) |
| Rar Heating and Gas Ltd | 2024 | 30 Sep 2027 (in 352 days) |
| Red Brick Property Development Limited | 2017 | 31 Jan 2027 (in 110 days) |
| Reliable Gas Solutions Ltd | 2021 | 31 Jan 2027 (in 110 days) |
| Renewable Installation Solutions Ltd | 2014 | 31 Dec 2026 (in 79 days) |
| RF Plumbing Ltd | 2019 | 31 Jan 2027 (in 110 days) |
| Rjkbs Limited | 2015 | 31 May 2027 (in 230 days) |
| RJM Plumbing & Heating Services Ltd | 2021 | 30 Sep 2027 (in 352 days) |
| Rma Installations Ltd | 2014 | 29 Jan 2027 (in 108 days) |
| Roasty Toasty Gas (Heating and Boiler Services) Limited | 2026 | 17 Dec 2027 (in 430 days) |
| Robert Brown & Sons Limited | 2006 | 5 Jan 2027 (in 84 days) |
| Roe Plumbing and Heating Ltd | 2026 | 9 Jan 2028 (in 453 days) |
| Rok Bathrooms Ltd | 2026 | 2 Jan 2028 (in 446 days) |
| Romey Mechanical Services Ltd | 2025 | 22 Jul 2027 (in 282 days) |
| RST Heating & Cooling Ltd | 2011 | 28 Feb 2027 (in 138 days) |
| S & G Building and Drain Services Limited | 2009 | 31 Jul 2027 (in 291 days) |
| S & S Mechanical Services Limited | 2019 | 31 Dec 2026 (in 79 days) |
| S Boyd Plumbing and Heating Ltd | 2026 | 18 Mar 2028 (in 522 days) |
| S F Heat Solutions Ltd | 2026 | 20 Nov 2027 (in 403 days) |
| S R Bathrooms Ltd | 2018 | 31 Dec 2026 (in 79 days) |
| S&B Plumbing and Heating Solutions Ltd | 2025 | 6 Jul 2027 (in 266 days) |
| S&S Fahey Plumbing & Heating Ltd | 2015 | 31 Aug 2027 (in 322 days) |
| S.I.R. Gas Ltd. | 2000 | 28 Feb 2027 (in 138 days) |
| Saf Plumbing & Heating Solutions Ltd | 2022 | 31 Dec 2027 (in 444 days) |
| Safegas First Ltd. | 2006 | 30 Apr 2027 (in 199 days) |
| Sanquhar Heating and Plumbing Ltd | 2022 | 30 Nov 2026 (in 48 days) |
| SC Plumbing & Heating (Scotland) Ltd | 2024 | |
| Scotgas Technical Services Ltd | 2020 | 30 Jun 2027 (in 260 days) |
| Scott Plumbing & Property Maintenance Limited | 2016 | 30 Jun 2027 (in 260 days) |
| Scottflow Leak Detection Ltd | 2026 | 24 Dec 2027 (in 437 days) |
| Scottgas Limited | 2026 | 15 Apr 2028 (in 550 days) |
| Sebastian Bathrooms & Plumbing Ltd | 2026 | 8 Apr 2028 (in 543 days) |
| Seds Scotland Ltd | 2003 | 30 Nov 2026 (in 48 days) |
| Select Building Engineering Services Limited | 1998 | 31 Dec 2026 (in 79 days) |
| SF Heating & Plumbing Ltd | 2022 | 30 Apr 2027 (in 199 days) |
| SJ Pipeline Ltd | 2025 | 28 Feb 2027 (in 138 days) |
| SJM Plumbing and Gas Services Ltd | 2009 | 31 Dec 2026 (in 79 days) |
| SKG Heating Services Limited | 2025 | 15 May 2027 (in 214 days) |
| SM Plumbing and Heating Gla Ltd | 2025 | 31 Mar 2028 (in 535 days) |
| Smart Plumbing and Heating (Scotland) Limited | 2019 | 31 Jan 2027 (in 110 days) |
| Smartflow Gas Services Limited | 2019 | 31 Jan 2027 (in 110 days) |
| SMD Heating & Plumbing Services Limited | 2025 | 4 Aug 2027 (in 295 days) |
| SN Plumbing and Heating (Scotland) Limited | 2017 | 31 Dec 2026 (in 79 days) |
| Solifusion Ltd | 2021 | 31 May 2027 (in 230 days) |
| Southside Piping Services Ltd | 2021 | 31 Dec 2026 (in 79 days) |
| Space Air Conditioning Ltd | 2024 | 31 Jan 2027 (in 110 days) |
| SR Heating & Plumbing Services Ltd | 2026 | 28 May 2028 (in 593 days) |