| Mahenraina Medicare Ltd | Health & social care | 2016 |
| Mahmood Omfs Ltd | Health & social care | 2019 |
| Mahsaad UK Limited | Health & social care | 2026 |
| Maily Ltd | Wholesale & retail | 2021 |
| Maimai Limited | Agriculture & fishing | 2008 |
| Main Engineering Limited | Administrative & support | 2003 |
| Mainland Timber Ltd | Wholesale & retail | 2025 |
| Mains Highlandwear Ltd | Wholesale & retail | 1998 |
| Maintech Engineering Services Limited | Mining & quarrying | 2007 |
| Maintenance Support Limited | Professional & scientific | 2019 |
| Maison Castanié Limited | Wholesale & retail | 2025 |
| Maison Orienne Ltd | Manufacturing | 2025 |
| Maitland Fishing Limited | Agriculture & fishing | 2002 |
| Maitland Trades Ltd | Wholesale & retail | 2024 |
| Majesty Capital Investments Ltd | Financial services | 2019 |
| Majumder Engineering Solutions Limited | Professional & scientific | 2018 |
| Makan Holdings UK Limited | Hospitality | 2020 |
| Makar Engineering Limited | Professional & scientific | 2012 |
| Makar Holdings Limited | Real estate | 2018 |
| Makars Ware Limited | Administrative & support | 2024 |
| Making Way Ltd | Wholesale & retail | 2019 |
| Makinn.Del Limited | Transport & logistics | 2025 |
| Mako Energy Ltd | Professional & scientific | 2025 |
| Maks GB Group Ltd | Other services | 2025 |
| Maksbro Engineering Limited | Professional & scientific | 2022 |
| Malacca Management Ltd | Hospitality | 2024 |
| Malakoff and WM. Moore Limited | Energy | 1973 |
| Malaya Express Limited | Hospitality | 2018 |
| Malbrun Consulting LP | | 2014 |
| Malcolm KAY Psychotherapy Ltd | Health & social care | 2023 |
| MALGOVERT73 Limited | Professional & scientific | 2022 |
| Malhendes Express Ltd | Administrative & support | 2025 |
| Malick Care Ltd | Health & social care | 2022 |
| MALINI12 Ltd | Wholesale & retail | 2021 |
| Mallard North East Ltd | Financial services | 2022 |
| Malloc Rubicon Ltd | Professional & scientific | 2026 |
| Malta Property Investco Limited | Financial services | 2020 |
| Malthus Uniteam (UK) Limited | Hospitality | 2010 |
| Malvin Property Ltd | Real estate | 2020 |
| MAM Solutions Ltd | Other services | 2025 |
| Mameulah Design Limited | Professional & scientific | 2007 |
| MAN Innovations Limited | Energy | 2017 |
| MAN on a Ledge Ltd | Mining & quarrying | 2014 |
| MAN UP (Peterhead) Limited | Other services | 2014 |
| MAN VS Potato Ltd | Information & communication | 2023 |
| MAN YEE Aberdeen Limited | Hospitality | 2021 |
| MAN YEE Chinese Aberdeen Ltd | Hospitality | 2026 |
| Managed IT Realisations Limited | Information & communication | 1995 |
| Manar Consulting Limited | Real estate | 1999 |
| Manatial Limited | Professional & scientific | 2010 |
| Manchester Investment and Real Estate Development Ltd | Professional & scientific | 2018 |
| Manchurian Aberdeen Limited | Hospitality | 2022 |
| Mangal Grill & Kebab House Ltd | Hospitality | 2025 |
| Mangalamma Limited | Administrative & support | 2016 |
| Mango Enterprise (Aberdeen) Limited | Hospitality | 2019 |
| Mangrove Enterprises Ltd | Real estate | 2024 |
| Manhattan Subs Ltd | Hospitality | 2023 |
| Manky Maggies (Aberdeen) Ltd | Professional & scientific | 2024 |
| Mann Partners LLP | | 2019 |
| Mann Technological Innovations Limited | Wholesale & retail | 2024 |
| Manno Kebab Ltd | Hospitality | 2025 |
| Mannofield Building Services Ltd | Construction | 2017 |
| Mannofield Environmental Ltd | Professional & scientific | 2015 |
| Mannofield Fishing Company Limited | Professional & scientific | 1962 |
| Mannofield Property Maintenance Ltd | Construction | 2017 |
| Manor Cleaning Services Limited | Administrative & support | 2021 |
| Manorisms LLP | | 2007 |
| Manoroak Limited | Wholesale & retail | 1995 |
| Mans Property Limited | Real estate | 2019 |
| Mans Reddy International Limited | Health & social care | 2011 |
| Mansefield Investments Limited | Construction | 1998 |
| Mansefield Ventures Limited | Real estate | 2013 |
| Manson Electrical Services Ltd | Construction | 2025 |
| Manson Investment Group Ltd | Financial services | 2026 |
| Manson Property Investment Ltd | Real estate | 2026 |
| Manta Environmental Limited | Professional & scientific | 2015 |
| MANWITHVAN75 Ltd | Transport & logistics | 2023 |
| Mappa Integrity Limited | Professional & scientific | 2025 |
| Maprint Limited | Wholesale & retail | 1983 |
| Mara Fish Company Limited | Wholesale & retail | 2003 |
| Mara Tuath Limited | Professional & scientific | 2019 |
| Marakaibo LP | | 2013 |
| Maratha Enterprises Limited | Professional & scientific | 2007 |
| Marble Estate Link Ltd | Wholesale & retail | 2023 |
| Marc.J.M Ltd | Manufacturing | 2024 |
| Marchburn Smart Ltd | Construction | 2024 |
| Marcin the Joiner Ltd | Construction | 2021 |
| Marcliffe Hotel Limited | Hospitality | 1960 |
| Marcus Brown Technical Services Limited | Professional & scientific | 2008 |
| Mardan Consulting Ltd | Professional & scientific | 2020 |
| Marek Joinery Ltd | Construction | 2014 |
| Maresca Limited | Wholesale & retail | 2001 |
| Margaret&Emily Cleaning Company Ltd | Administrative & support | 2025 |
| Margens Business Consultancy Limited | Administrative & support | 1992 |
| Margot & Co. Ltd | Real estate | 2025 |
| Mariarose Ltd | Other services | 2019 |
| Maria’S Indulge Ltd | Real estate | 2025 |
| Marichi Consulting Ltd | Professional & scientific | 2024 |
| Marine and Robotic Engineering Limited | Financial services | 1997 |
| Marine Consultants Technical Ltd | Administrative & support | 2017 |