| 51 | SP1738RS | JORDANHILL (SOUTH BRAE) HOUSING SOCIETY LIMITED | |
| 52 | SP1456RS | KEITH AND DISTRICT RABBIT CLEARANCE SOCIETY LIMITED | |
| 53 | SP1751RS | KELSO FARMERS LIMITED | |
| 54 | SP0815RS | KELTY AND BLAIRADAM EX-SERVICEMEN'S CLUB LIMITED | |
| 55 | SP1264RS | KELTY WORKING MEN'S CLUB LIMITED | |
| 56 | SP0972RS | KEODALE SHEEP STOCK CLUB CO-OPERATIVE CREDIT SOCIETY LIMITED | |
| 57 | SP1938RS | KEY HOUSING ASSOCIATION LIMITED | |
| 58 | SP1675RS | KEYSTONE (DUMFRIES) HOUSING SOCIETY LIMITED | |
| 59 | SP1981RS | KINGDOM HOUSING ASSOCIATION LIMITED | |
| 60 | SP1750RS | KINROSS GOLF CLUB LIMITED | |
| 61 | SP1059RS | KINTYRE FARMERS LIMITED | |
| 62 | SP1866RS | KINTYRE FISHERMEN LIMITED | |
| 63 | SP1362RS | KIRKCALDY AND DISTRICT TRAVEL AND SOCIAL CLUB LIMITED | |
| 64 | SP0923RS | KIRKCALDY UNITED SERVICES INSTITUTE LIMITED | |
| 65 | SP0205RS | KIRKINTILLOCH CO-OPERATIVE SOCIETY LIMITED | |
| 66 | SP1916RS | LANGSTANE HOUSING ASSOCIATION LIMITED | |
| 67 | SP2043RS | LAURIESTON HALL HOUSING CO-OPERATIVE LIMITED | |
| 68 | SP1214RS | LEITH DOCKERS CLUB LIMITED | |
| 69 | SP0887RS | LEITH EX-SERVICEMEN'S CLUB LIMITED | |
| 70 | SP1369RS | LEWIS CROFTERS LIMITED | |
| 71 | SP2040RS | LEWIS LIVESTOCK LIMITED | |
| 72 | SP1929RS | LIFF HOUSING ASSOCIATION LIMITED | |
| 73 | SP1736RS | LINK (MAYBURY) HOUSING SOCIETY LIMITED | |
| 74 | SP1481RS | LINK GROUP LIMITED | |
| 75 | SP1800RS | LINTHOUSE HOUSING ASSOCIATION LIMITED | |
| 76 | SP1876RS | LISTER HOUSING CO-OPERATIVE LIMITED | |
| 77 | SP0849RS | LOANHEAD EX-SERVICE MEN'S CLUB LIMITED | |
| 78 | SP1717RS | LOCHABER AND SUNART FOX DESTRUCTION SOCIETY LIMITED | |
| 79 | SP1900RS | LOCHARBRIGGS & DISTRICT SOCIETY CLUB LIMITED | |
| 80 | SP1345RS | LONGFORMACUS RABBIT CLEARANCE SOCIETY LIMITED | |
| 81 | SP1920RS | LORETTO HOUSING ASSOCIATION LIMITED | |
| 82 | SP1922RS | LOTHIAN AND BORDER POTATO PRODUCERS LIMITED | |
| 83 | SP1989RS | LOTHIAN CRAFTS LIMITED | |
| 84 | SP1761RS | LOWLAND CEREALS LIMITED | |
| 85 | SP1000RS | LUMPHINNANS (FIFE) SOCIAL CLUB LIMITED | |
| 86 | SP1141RS | LYBSTER HARBOUR SOCIETY LIMITED | |
| 87 | SP1704RS | MALIN HOUSING ASSOCIATION | |
| 88 | SP1904RS | MARYHILL HOUSING ASSOCIATION LIMITED | |
| 89 | SP1718RS | MERCAT (HYNDLAND) HOUSING SOCIETY LIMITED | |
| 90 | SP1397RS | METHLICK AND DISTRICT RABBIT CLEARANCE SOCIETY LIMITED | |
| 91 | SP0339RS | METHVEN ARMS HOTEL SOCIETY LIMITED | |
| 92 | SP2033RS | MILNATHORT GOLF CLUB LIMITED | |
| 93 | SP2024RS | MOTHERWELL AND DISTRICT TAXI ASSOCIATION LIMITED | |
| 94 | SP0991RS | MOTHERWELL UNITED SERVICES CLUB LIMITED | |
| 95 | SP1710RS | MUCKHART GOLF CLUB LIMITED | |
| 96 | SP1875RS | MULL FISHERMEN'S SOCIETY LIMITED | |
| 97 | SP2050RS | MULL SLAUGHTERHOUSE LIMITED | |
| 98 | SP1316RS | MUSSELBURGH ROYAL BRITISH LEGION CLUB LIMITED | |
| 99 | SP1915RS | NEW BYTH FARMERS LIMITED | |
| 100 | SP1660RS | NORTH ANGUS CO - OPERATIVE SOCIETY LIMITED | |