| Lukas Contracting Limited | Construction | 2017 |
| LUM Investments Limited | Real estate | 2001 |
| Lumatek (Scotland) Ltd | Professional & scientific | 2016 |
| Lumic Engineering Services Limited | Professional & scientific | 2006 |
| Luminet Ltd | Information & communication | 2008 |
| Lumiwood Ltd | Wholesale & retail | 2026 |
| Lummus Club Ltd | Arts & recreation | 2025 |
| Luna KAI Technologies Limited | Professional & scientific | 2019 |
| Lunastone Investments Ltd | Real estate | 2026 |
| Lunatoki Limited | Wholesale & retail | 2025 |
| Lunderston Bay Limited | Real estate | 1998 |
| Lure Retail Ltd | Construction | 2024 |
| Lurimax Ltd | Arts & recreation | 2022 |
| Lurk Energy Services Ltd | Mining & quarrying | 2019 |
| Lustre Enterprises Limited | Agriculture & fishing | 2008 |
| LUX Photographic Ltd | Professional & scientific | 2023 |
| Lux-Ride Ltd | Wholesale & retail | 2018 |
| Luxa Industries Ltd | Administrative & support | 2025 |
| Luxdentica MSK Ltd | Health & social care | 2022 |
| Luxe Boutique Ltd | Wholesale & retail | 2015 |
| Luxilium Consultancy Limited | Professional & scientific | 2022 |
| Luxuriate Education and Immigration Hub Ltd | Information & communication | 2023 |
| Luxury by Blessence Ltd | Manufacturing | 2026 |
| Luxuryandtravelz Ltd | Administrative & support | 2025 |
| Luxx Studios Ltd | Other services | 2019 |
| LV Planning Limited | Professional & scientific | 2011 |
| LVL Assets Ltd | Financial services | 2023 |
| LVM Cleaners Limited | Administrative & support | 2023 |
| Lvr-Consultancy Services Ltd. | Professional & scientific | 2016 |
| LW Property Development 2025 Ltd | Real estate | 2025 |
| LW Social Limited | Professional & scientific | 2026 |
| Lyander Marine Management Ltd | Professional & scientific | 2019 |
| Lyceum Capital (DMC) FP General Partner LLP | | 2018 |
| Lydie Private Ltd | Wholesale & retail | 2025 |
| Lyngberg Ltd. | Transport & logistics | 2006 |
| Lynne Frost Interiors Limited | Professional & scientific | 2005 |
| Lynturk Engineering Limited | Professional & scientific | 2014 |
| Lynx Drilling Tools Limited | Administrative & support | 2010 |
| M & C Beers Limited | Hospitality | 2013 |
| M & C Tapas Limited | Hospitality | 2012 |
| M & G Smith (Joiners) Limited | Construction | 2017 |
| M & H Carriers (Aberdeen) Limited | Transport & logistics | 2003 |
| M & H Carriers North Limited | Administrative & support | 2020 |
| M & M Aberdeen Ltd | Hospitality | 2019 |
| M & R Catering Ltd | Hospitality | 2017 |
| M & S Motors Aberdeen Limited | Wholesale & retail | 2024 |
| M & S Windows & Doors Ltd | Construction | 2026 |
| M & W Products Ltd. | Wholesale & retail | 2011 |
| M a Developments (Aberdeen) Limited | Construction | 2020 |
| M Alexander Consultancy Ltd | Professional & scientific | 2026 |
| M Box Aberdeen Limited | Hospitality | 2020 |
| M Diamond Electrical Ltd | Construction | 2022 |
| M H Piping Engineering Limited | Mining & quarrying | 2007 |
| M L P Consultants Limited | Administrative & support | 2012 |
| M L Repairs Ltd | Construction | 2025 |
| M LOW and Grampian Council | | 1991 |
| M Maclennan Electrical Ltd | Professional & scientific | 2019 |
| M Masood Ltd | Professional & scientific | 2025 |
| M N Hamilton & Sons Limited | Construction | 2017 |
| M P Greig Limited | Transport & logistics | 2011 |
| M S Grocers Ltd | Wholesale & retail | 2012 |
| M Scaffolding Contractor Ltd. | Construction | 2018 |
| M&D Angus Construction Ltd | Construction | 2016 |
| M&D Madina Ltd | Wholesale & retail | 2022 |
| M&E Comfort Stays Ltd | Hospitality | 2026 |
| M&E Property Ltd | Real estate | 2024 |
| M&J Fong Limited | Hospitality | 2023 |
| M&L Aberdeen Ltd | Hospitality | 2025 |
| M&M Consulting Services (Scotland) Limited | Professional & scientific | 2025 |
| M&M Lifting Services Ltd | Construction | 2025 |
| M&M Medics Limited | Health & social care | 2017 |
| M&M OIL Services Limited | Professional & scientific | 2022 |
| M&N Industrial Solutions Ltd | Professional & scientific | 2017 |
| M&P Building Company Ltd | Construction | 2017 |
| M&R Mobile Company Ltd | Wholesale & retail | 2007 |
| M&Za Ltd | Arts & recreation | 2023 |
| M-Ardoe Tradeco Ltd | Hospitality | 2021 |
| M-Pro Engineering Ltd | Professional & scientific | 2018 |
| M-Tech Solutions Facilities and Services Limited | Construction | 2021 |
| M. Ferrar & Sons (Glasgow) Limited | Extraterritorial | 1961 |
| M. J. K. Courier Limited | Transport & logistics | 2020 |
| M.A. Design Services Ltd | Professional & scientific | 2008 |
| M.Aariz Limited | Wholesale & retail | 2023 |
| M.Baig Limited | Wholesale & retail | 2026 |
| M.Davies Electrical Limited | Construction | 2026 |
| M.E.M.S Developments Limited | Construction | 2019 |
| M.G. Proctor Limited | Agriculture & fishing | 2004 |
| M.G.Contractors (Aberdeen) Ltd | Construction | 2023 |
| M.H. Well Works Ltd. | Mining & quarrying | 2000 |
| M.M.L.Y. Limited | Hospitality | 2008 |
| M.M.O Specials Limited | Information & communication | 2022 |
| M.S Joinery & Maintenance Ltd | Construction | 2026 |
| M.Strachan Engineering Ltd | Professional & scientific | 2015 |
| M.T.M.Construction Limited | Construction | 1974 |
| M.V. Quantus Limited | Agriculture & fishing | 1994 |
| M1 Heswall Limited | Other services | 2025 |
| M2 Electrical Services (Abdn) Ltd | Construction | 2024 |
| M2 Engineering Design Ltd | Professional & scientific | 2023 |
| M2 Marine Ltd | Construction | 2025 |
| M2 Project Solutions Ltd | Construction | 2025 |