| Marine Engineering Company (Peterhead) Limited | Professional & scientific | 1966 |
| Marine Environmental Solutions Limited | Professional & scientific | 2019 |
| Marine Graphics Ltd | Manufacturing | 2025 |
| Marine Managers Ltd. | Administrative & support | 2007 |
| Marine Robotic Inspection Limited | Professional & scientific | 2015 |
| Marine Safety Forum | Administrative & support | 2020 |
| Marinetronix Limited | Professional & scientific | 2005 |
| Mario Broadway Ltd | Wholesale & retail | 2026 |
| Mariouk Ltd | Hospitality | 2022 |
| Maris Subsea Limited | Administrative & support | 2020 |
| Maritime Developments (Engineering) Limited | Financial services | 2024 |
| Maritime Developments Limited | Manufacturing | 1999 |
| Maritime Petroservice Contractors Limited | Administrative & support | 2000 |
| Marius B Ltd | Transport & logistics | 2026 |
| Marjorie Doors Ltd | Other services | 2017 |
| Mark Booth Offshore Services Ltd | Construction | 2025 |
| Mark Campbell Properties Limited | Real estate | 2020 |
| Mark Craig Ltd. | Construction | 2007 |
| Mark Flett Engineering Services Limited | Professional & scientific | 2012 |
| Mark Palmer & Associates Ltd | Administrative & support | 2018 |
| Mark Shaw Funeral Services Ltd. | Other services | 2012 |
| Mark Stuart Video Limited | Information & communication | 2002 |
| Markedeen Ltd | Information & communication | 2023 |
| Market Barber Ltd | Other services | 2022 |
| Market Commune Ltd | Wholesale & retail | 2025 |
| Marketec Practical Products Ltd. | Manufacturing | 2010 |
| Marketec Support Services Limited | Administrative & support | 1994 |
| Marketing Headstart Ltd | Information & communication | 2024 |
| Markieson Ltd | Mining & quarrying | 2007 |
| Markten Limited | Financial services | 2013 |
| Marland Petrophysics Ltd | Professional & scientific | 2025 |
| Marlene Ross Management Limited | Real estate | 1991 |
| Marlin Engineering Ltd | Professional & scientific | 2006 |
| Marmael Productions Limited | Information & communication | 2020 |
| Marmag Consulting Ltd | Administrative & support | 2024 |
| Marmaris Barber (Aberdeen) Ltd | Other services | 2025 |
| Marmaris Barber Ltd | Other services | 2019 |
| Marmaris Kebab (Aberdeen) Limited | Hospitality | 2019 |
| Marnox Properties Limited | Real estate | 1963 |
| Marrlaine Properties Limited | Real estate | 2011 |
| Marrowminds Ltd | Education | 2025 |
| Mars Walker Ltd | Professional & scientific | 2018 |
| Marshall Properties Ltd | Real estate | 2025 |
| Marshall's Farm Shop Limited | Wholesale & retail | 2009 |
| Marshco Limited | Financial services | 2019 |
| Mart Group Ltd | Construction | 2024 |
| Martin and Martin Dental Care Limited | Health & social care | 2008 |
| Martin Engineering and Technical Services Ltd | Professional & scientific | 2016 |
| Martin Investments (Aberdeen) Limited | Real estate | 2017 |
| Martin Kidd Cartography Limited | Other services | 2002 |
| Martin N Snape Consulting Ltd. | Information & communication | 2008 |
| Martin Offshore Consultancy Limited | Administrative & support | 2011 |
| Martinis Ltd | Hospitality | 2024 |
| Martino Martini (1614 - 1661) LP | | 2014 |
| Marty Miller Services Ltd | Professional & scientific | 2023 |
| Martyn Paul Fitness Centre Limited | Arts & recreation | 2015 |
| Marvent (Fife) Limited | Manufacturing | 1995 |
| Marvico Design Ltd | Professional & scientific | 2016 |
| Marx Paint & Alloy Centre Ltd | Wholesale & retail | 2021 |
| Mary Elmslie Property Management Ltd | Hospitality | 2018 |
| Maryculter House Limited | Hospitality | 1988 |
| Maryfield Capital Limited | Real estate | 2025 |
| Marygold Environment Associates Limited | Hospitality | 2012 |
| Maryhill LOG Cabins Limited | Hospitality | 2014 |
| Marywell Park (2011) Limited | Hospitality | 2011 |
| Mashaal Property Management Ltd | Real estate | 2025 |
| Mason & Wilcock Ceramics Limited | Manufacturing | 2023 |
| Mass Timber Structures Ltd | Construction | 2025 |
| Masson Fabrication Ltd | Manufacturing | 2021 |
| Mastco Ltd | Professional & scientific | 2019 |
| Master Barber Ltd | Other services | 2017 |
| Master Clean Group Ltd | Administrative & support | 2020 |
| Master CUT Barber Ltd | Other services | 2019 |
| Mastercade Limited | Information & communication | 2025 |
| Masterkey Homes Ltd | Real estate | 2025 |
| Masterpiece Global Limited | Other services | 2009 |
| Masters of the Universe Ltd | Other services | 2026 |
| Mastrick Kebab Ltd | Hospitality | 2024 |
| Mastrick Store Ltd | Wholesale & retail | 2025 |
| Matchajiyu Limited | Wholesale & retail | 2025 |
| Mathieson Access and Inspection Ltd | Professional & scientific | 2017 |
| Mathieson Design Associates Ltd | Professional & scientific | 2025 |
| Mathieson Engineering Limited | Administrative & support | 2009 |
| Mathieson Subsea Services Ltd | Professional & scientific | 2014 |
| Matlog Services Limited | Transport & logistics | 2022 |
| Matnic Limited | Real estate | 1999 |
| Matot Properties Ltd | Real estate | 2022 |
| Matson Electrical Limited | Construction | 2017 |
| Matt Fraser Personal Training Ltd | Arts & recreation | 2023 |
| Matthew Services Ltd. | Other services | 2006 |
| Mattixx Ltd | Hospitality | 2018 |
| Matwork Pilates Limited | Arts & recreation | 2012 |
| Mavella Trading LP | | 2020 |
| Maverick International Projects Limited | Professional & scientific | 2026 |
| Mavtiach Ltd | Information & communication | 2026 |
| MAX Fast Food Limited | Hospitality | 2024 |
| MAX01 Ltd | Mining & quarrying | 2021 |
| MAXCAFFE0071 Ltd | Hospitality | 2025 |
| Maxi-Mize QA Limited | Professional & scientific | 2018 |
| Maxmen Ltd. | Administrative & support | 2017 |