| 151.John Miller Ltd | Motherwell | 1 | 66 |
| 152.Copart UK Ltd | Inverkeithing | 1 | 65 |
| 153.Fishers Services Ltd | Cupar | 1 | 65 |
| 154.Streamline Shipping Group Ltd | Shetland | 1 | 65 |
| 155.Galt Transport Ltd | Dumbarton | 1 | 65 |
| 156.Hochtief Operations UK & Ireland | Glasgow | 1 | 65 |
| 157.Peter McKerral & Co Ltd | Campbeltown | 1 | 65 |
| 158.J M B Travel Ltd | Wishaw | 1 | 65 |
| 159.Watermill Coaches Limited | Boundary | 1 | 65 |
| 160.Johnsons Textile Services Limited | Bonnyrigg | 1 | 64 |
| 161.Browns Manufacturing Limited | Biggar | 1 | 64 |
| 162.Midlothian Council Commercial Services | Dalkeith | 1 | 64 |
| 163.Fowler Welch Limited | Broxburn | 1 | 63 |
| 164.Grampian Continental Limited | Aberdeen | 1 | 63 |
| 165.Inverclyde Council | Gourock | 1 | 63 |
| 166.Ceva Logistics Ltd | Renfrew | 1 | 62 |
| 167.Tennant Transport Ltd | Lanark | 1 | 62 |
| 168.Edinburgh Bus Tours Ltd | Edinburgh | 1 | 62 |
| 169.Fcc Environment (UK) Limited | Musselburgh | 1 | 61 |
| 170.A & J Nelson (Haulage Contractors) Ltd | Kelty | 1 | 61 |
| 171.South Ayrshire Council | Girvan | 1 | 61 |
| 172.Comhairle Nan Eilean Siar | Isle of Lewis | 2 | 60 |
| 173.Maritime Transport Limited | Motherwell | 1 | 60 |
| 174.Romac Logistics Ltd | Motherwell | 1 | 60 |
| 175.Johnston Oils Ltd | Aberdeen | 1 | 60 |
| 176.H & R Gray Haulage Limited | Stirling | 1 | 60 |
| 177.Highland Fuels Limited | Campbeltown | 1 | 60 |
| 178.D Geddes Contractors Ltd | Arbroath | 1 | 60 |
| 179.Woody's Express Parcels Limited | Stornoway | 1 | 60 |
| 180.Seafield Park Transport Ltd | Nairn | 1 | 60 |
| 181.Lothian Coaches Limited | Edinburgh | 1 | 60 |
| 182.Bay Travel Coaches Ltd | Lochgelly | 1 | 60 |
| 183.Shuttle Buses Ltd | Kilwinning | 1 | 60 |
| 184.Calor Gas Limited | Glasgow | 1 | 58 |
| 185.Olleco | Perth | 1 | 58 |
| 186.Hamilton Waste & Recycling Limited | Glasgow | 1 | 58 |
| 187.Taylors Industrial Services Ltd | Aberdeen | 1 | 57 |
| 188.John Lewis PLC | Aberdeen | 1 | 56 |
| 189.Farmfoods Distribution Ltd | Aberdeen | 1 | 56 |
| 190.J.W. Suckling Transport Limited | Aberdeen | 1 | 55 |
| 191.East Renfrewshire Council | Glasgow | 1 | 55 |
| 192.Robert Summers Transport Ltd | Leven | 1 | 55 |
| 193.Orkney Islands Council | Kirkwall | 1 | 55 |
| 194.McIntosh Plant Hire (Aberdeen) Ltd | Westhill | 1 | 55 |
| 195.Stuarts Coaches Ltd | Carluke | 1 | 55 |
| 196.Kineil Coaches Ltd | Inverurie | 1 | 55 |
| 197.J Docherty & Sons Ltd | Auchterarder | 2 | 54 |
| 198.Oxalis Logistics UK Limited | Grangemouth | 1 | 54 |
| 199.Lyreco UK Ltd | Airdrie | 1 | 53 |
| 200.Shiel Buses Ltd | Acharacle | 2 | 52 |
| 201.Maxi Group Ltd | Bellshill | 1 | 52 |
| 202.William Thompson & Son (Dumbarton) Ltd | Dumbarton | 1 | 52 |
| 203.Central Taxis (Aberdeen) Ltd | Laurencekirk | 1 | 52 |
| 204.Greggs PLC | Glasgow | 1 | 50 |
| 205.Slam Transport Limited | Dunfirmline | 1 | 50 |
| 206.Scottish Power UK PLC | Motherwell | 1 | 50 |
| 207.Manfreight Limited | Stranraer | 1 | 50 |
| 208.Jordan Tm Limited | Shotts | 1 | 50 |
| 209.Qts Group Ltd | Strathaven | 1 | 50 |
| 210.McLaughlan Transport (Perth) Ltd | Perth | 1 | 50 |
| 211.Gcn (Scotland) Ltd | Wishaw | 1 | 50 |
| 212.Derek Bertram Transport Limited | Bathgate | 1 | 50 |
| 213.McLanachan Transport Limited | Motherwell | 1 | 50 |
| 214.Grange Quarry Limited | Lockerbie | 1 | 50 |
| 215.Robert Purvis Plant Hire Ltd | Denny | 1 | 50 |
| 216.Gleaner Limited | Oban | 1 | 50 |
| 217.Northwards Ltd. | Shetland | 1 | 50 |
| 218.Timberbush Tours Limited | Glasgow | 1 | 50 |
| 219.B Mundell Ltd | Alloa | 2 | 48 |
| 220.Dfs Furniture Company Limited | Aberdeen | 1 | 48 |
| 221.Locheil Logistics Ltd | Fort William | 1 | 48 |
| 222.Pat Munro (Alness) Limited | Alness | 1 | 48 |
| 223.Palletways (UK) Limited | Dalkeith | 1 | 47 |
| 224.William Nicol (Aberdeen) Ltd | Aberdeen | 1 | 47 |
| 225.The Royal Bank of Scotland PLC | Ayr | 1 | 47 |
| 226.Bannerman Company Limited | Invergordon | 1 | 47 |
| 227.M Group (Services) Limited | Greenock | 1 | 46 |
| 228.Wolseley UK Limited | Dunfermline | 1 | 46 |
| 229.Speedy Asset Services Ltd | Aberdeen | 1 | 46 |
| 230.Alliance Healthcare (Distribution) Ltd | Coatbridge | 1 | 45 |
| 231.Gcu (UK) Limited | Glasgow | 1 | 45 |
| 232.Freeland Freight Service Ltd | Aberdeen | 1 | 45 |
| 233.Clackmannanshire Council | Alloa | 1 | 45 |
| 234.Strathore Plant Hire Limited | Kirkcaldy | 1 | 45 |
| 235.Dow Group Limited | Glasgow | 1 | 45 |
| 236.Maynes Coaches Ltd | Aberdeen | 1 | 45 |
| 237.Whitelaws Coaches Ltd | Larkhall | 1 | 45 |
| 238.Prentice Westwood Limited | Livingston | 1 | 45 |
| 239.Bunzl UK Limited | Paisley | 1 | 44 |
| 240.NHS Greater Glasgow and Clyde | Glasgow | 1 | 44 |
| 241.Luce Bay Plant Hire Ltd | Stranraer | 1 | 44 |
| 242.Parks of Hamilton (Townhead Garage) Ltd | Glasgow | 2 | 43 |
| 243.Lanes Group Limited | Glasgow | 1 | 43 |
| 244.Wm Armstrong (Longtown) Ltd | Glasgow | 1 | 43 |
| 245.Dole Limited | Edingburgh | 1 | 43 |
| 246.J W Filshill Ltd | Renfrew | 1 | 42 |
| 247.Burns Express Freight Limited | Glasgow | 1 | 42 |
| 248.Loanhead Transport Ltd | Paisley | 1 | 42 |
| 249.Shetland Islands Council | Shetland | 2 | 41 |
| 250.Hovis Ltd | Glasgow | 1 | 41 |
| 251.Geo Amey Limited | Kilmarnock | 1 | 41 |
| 252.William Wilson Ltd | Aberdeen | 1 | 41 |
| 253.J & D Cowper Ltd | Dingwall | 1 | 41 |
| 254.Beatsons Building Supplies Limited | Glasgow | 1 | 41 |
| 255.Wren Kitchens Limited | Aberdeen | 1 | 40 |
| 256.Bensonsforbedsretail Ltd | Ayr | 1 | 40 |
| 257.Comex 2000 (UK) Ltd | Glasgow | 1 | 40 |
| 258.Billy Bowie Special Projects Ltd | Kilmarnock | 1 | 40 |
| 259.Douglasbrae Ltd | Keith | 1 | 40 |
| 260.Scotlee Transport Services Ltd | Irvine | 1 | 40 |
| 261.Olivers Transport Ltd | Kelso | 1 | 40 |
| 262.Russell Railroad Limited | Coatbridge | 1 | 40 |
| 263.D & J Campbell Limited | From | 1 | 40 |
| 264.M G S Logistics Ltd | Aberdeen | 1 | 40 |
| 265.Seacliff Haulage Ltd | North Berwick | 1 | 40 |
| 266.Att Scotland Ltd | Bathgate | 1 | 40 |
| 267.Advance Quarries Ltd | Kilmarnock | 1 | 40 |
| 268.Enviro-Clean Scotland Ltd | Glasgow | 1 | 40 |
| 269.Central Demolition Limited | Bonnybridge | 1 | 40 |
| 270.Davidson Bros Shotts Ltd | Shotts | 1 | 40 |
| 271.Lightways (Contractors) Ltd | Larbert | 1 | 40 |
| 272.Sinclair Agricultural & Recycling Services Ltd | Ellon | 1 | 40 |
| 273.Enviro Clean Contracts Ltd | Glasgow | 1 | 40 |
| 274.P S Ridgway Limited | Greenock | 1 | 40 |
| 275.Lomond Fine Foods Limited | Aberdeen | 1 | 40 |
| 276.The Ultimate Highland Experience Ltd | Edinburgh | 1 | 40 |
| 277.Hunters Executive Coaches Limited | Tullibody | 1 | 40 |
| 278.Central Taxis (North East) Limited | Boddam | 1 | 40 |
| 279.John Nixon Limited | Broxburn | 1 | 39 |
| 280.Stage Hire Scotland Ltd | Glasgow | 2 | 38 |
| 281.Air Products PLC | Glasgow | 1 | 38 |
| 282.Shred-It Limited | Aberdeen | 1 | 38 |
| 283.James Lewis & Sons Ltd | Motherwell | 1 | 38 |
| 284.R & J Simpson Ltd | Aberdeen | 1 | 38 |
| 285.Oakbank Waste Management Ltd | Dumfries | 1 | 38 |
| 286.W J and J Green Ltd | Fochabers | 1 | 38 |
| 287.Courier Connections (Scotland) Limited | Broxburn | 1 | 38 |
| 288.A1 Automotive Ltd | Bathgate | 1 | 37 |
| 289.Mgm Timber (Scotland) Limited | Grangemouth | 1 | 37 |
| 290.D Steven & Son (Unlimited Company) | Thurso | 1 | 37 |
| 291.Jhp Transport Lanark Ltd | Lanark | 1 | 37 |
| 292.Acre Industrial & Cleaning Services Limited | Dumbarton | 1 | 37 |
| 293.I A & C Maciver Limited | Isle of Lewis | 2 | 36 |
| 294.Iron Mountain Europe Limited | Livingston | 1 | 36 |
| 295.React Transport Services Ltd | Livingston | 1 | 36 |
| 296.Forsyth of Denny Limited | Denny | 1 | 36 |
| 297.W & W Mackie Ltd | Alford | 1 | 36 |
| 298.I & L Burnett Ltd | Westhill | 1 | 36 |
| 299.James Jones & Sons Ltd | Kirriemuir | 1 | 36 |
| 300.Adamson's Drinks Ltd. | Dunfermline | 1 | 36 |