| Mobar Aberdeen Limited | Administrative & support | 2012 |
| Mobi Hospitality Limited | Hospitality | 2026 |
| Mobile Codes Ltd | Other services | 2018 |
| MOC Engineering Ltd | Manufacturing | 2019 |
| MOD Holdings Limited | Administrative & support | 2024 |
| Modelz Limited | Extraterritorial | 2022 |
| Modern City 2 BED Apartment Ltd | Hospitality | 2024 |
| Modern Port LP | | 2014 |
| Mods Management Limited | Information & communication | 2002 |
| Modular Health Solutions Ltd | Health & social care | 2025 |
| Module Build Limited | Construction | 2015 |
| Modulus Tech Limited | Construction | 2025 |
| Modutec Group Holdings Limited | Financial services | 2025 |
| Modutec Holdings Limited | Professional & scientific | 2014 |
| Modutec Limited | Construction | 2002 |
| Modutec Services Limited | Financial services | 2025 |
| Modyfixxx Ltd | Wholesale & retail | 2025 |
| Moeserv Technical Services Ltd | Mining & quarrying | 2013 |
| Mogler Ltd | Wholesale & retail | 2020 |
| Moh’S Fits Ltd | Manufacturing | 2025 |
| Moir-East Ltd | Wholesale & retail | 2026 |
| Mojo Coffee & Food House Ltd | Hospitality | 2025 |
| Moko Enterprise Limited | Wholesale & retail | 2021 |
| Molcroft Holdings Limited | Professional & scientific | 2016 |
| Molluskit Limited | Wholesale & retail | 2012 |
| Molly Cowan Makeup Ltd | Education | 2025 |
| Momentumm Limited | Professional & scientific | 2018 |
| Monaco Services 4 Business Limited | Manufacturing | 2011 |
| Monarch Consulting Limited | Professional & scientific | 2019 |
| Monarch Leisure and Park Homes Limited | Hospitality | 2015 |
| Monarch Motors Aberdeen Ltd | Wholesale & retail | 2025 |
| Monboddo Residents Association Limited | Households | 1982 |
| Monitor Systems Scotland Limited | Manufacturing | 1997 |
| Monkey Life Limited | Hospitality | 2015 |
| Monnab Energy Ltd | Professional & scientific | 2018 |
| Montallegro LP | | 2014 |
| Montana Services Limited | Mining & quarrying | 2007 |
| Montgomerie Associates Limited | Administrative & support | 2014 |
| Montrave Investments Ltd | Real estate | 2023 |
| Monymusk Land Company Limited | Agriculture & fishing | 1964 |
| Moon Plumbing & Heating Ltd | Construction | 2025 |
| Mooniverse Ltd | Wholesale & retail | 2026 |
| Moonlight-Aberdeen Ltd | Hospitality | 2025 |
| Moor Global Investments Ltd | Wholesale & retail | 2024 |
| Moorbrock Estate Limited | Agriculture & fishing | 1990 |
| Moore Johnston Carmichael Limited | Administrative & support | 2013 |
| Moore Medical Services Ltd | Health & social care | 2022 |
| Mooreland Property Limited | Households | 2019 |
| Mooring Systems Limited | Mining & quarrying | 2003 |
| Moovicart Ltd | Other services | 2022 |
| Moproblem Ltd | Administrative & support | 2019 |
| Morales Trade Ltd | Wholesale & retail | 2025 |
| Moray Firth Holdings Limited | Financial services | 2024 |
| Moray Firth Trustees Limited | Extraterritorial | 1996 |
| Moray Glass Limited | Administrative & support | 2003 |
| Moray Global Limited | Mining & quarrying | 2015 |
| Moray Property Development Ltd | Construction | 2018 |
| Moray Subsea Ltd | Professional & scientific | 2024 |
| More Energy Ltd | Professional & scientific | 2013 |
| More Wind Resources Ltd | Administrative & support | 2022 |
| Mores Software Limited | Other services | 2019 |
| Moresby Investments Limited | Real estate | 1963 |
| Morgan Enterprises Scotland Ltd | Real estate | 2005 |
| Mork Safety Services Limited | Administrative & support | 2015 |
| Morlich Homes Limited | Administrative & support | 2010 |
| Morningfield Limited | Professional & scientific | 2023 |
| Morrice IT Solutions Ltd | Information & communication | 2022 |
| Morrice Lettings Ltd | Hospitality | 2024 |
| Morrice Partners Limited | Professional & scientific | 2025 |
| Morris Trailers Ltd | Wholesale & retail | 2018 |
| Morrison Campbell Estates Limited | Real estate | 2016 |
| Morrison Memorial Specialists Ltd | Other services | 2026 |
| Morrison's Garage Limited | Real estate | 1960 |
| Morrison's PA Ltd | Administrative & support | 2021 |
| Morrisons (Land Rover) Limited | Wholesale & retail | 1977 |
| Mortgage and Property Solutions Ltd | Real estate | 2006 |
| Mortgage and Property Solutions Two Ltd | Hospitality | 2018 |
| Morven Investments Limited | Real estate | 1933 |
| Morwenna Developments Ltd | Real estate | 2025 |
| Morya UK Ltd | Administrative & support | 2011 |
| Mosaic Aberdeen Ltd | Hospitality | 2024 |
| Mosarric Services Limited | Professional & scientific | 2008 |
| Mosconn Engineering Projects Ltd | Professional & scientific | 2026 |
| Mosis International Systems Limited | Professional & scientific | 2001 |
| Mosk Property Limited | Real estate | 2023 |
| Moss-Side Holdings Limited | Financial services | 2024 |
| Mossmorran Wind Farm Limited | Energy | 2011 |
| Mota Management Ltd | Administrative & support | 2023 |
| Mother Technologies (Edinburgh) Ltd | Information & communication | 2020 |
| Mother Technologies Limited | Administrative & support | 2002 |
| Motherclub Limited | Financial services | 2020 |
| Motionworkshop Limited | Information & communication | 2024 |
| Motive Mechanics Limited | Wholesale & retail | 2021 |
| Motivon Limited | Hospitality | 2026 |
| Moto Mania Parts Ltd | Wholesale & retail | 2026 |
| Motobench Ltd | Wholesale & retail | 2026 |
| Motor BYE Ltd | Administrative & support | 2024 |
| Motor Filling Stations Ltd | Wholesale & retail | 2023 |
| Motorchoice (Scotland) Limited | Wholesale & retail | 1984 |
| Motorcycle Solutions (Aberdeen) Ltd | Wholesale & retail | 2025 |