| Motorhome Sales and Services Scotland Ltd | Manufacturing | 2024 |
| Motorwerks Limited | Professional & scientific | 2008 |
| Mototech Aberdeen Limited | Wholesale & retail | 2022 |
| Motrale Limited | Manufacturing | 1985 |
| Mottecarre Solution Ltd | Professional & scientific | 2025 |
| Mount Cafe Limited | Hospitality | 2022 |
| Mountain of Fire and Miracle Ministries Aberdeen | Other services | 2025 |
| Mountbrae Limited | Administrative & support | 2014 |
| Mountjoy Energy Services Limited | Professional & scientific | 2025 |
| Mountwest 151 Limited | Professional & scientific | 1998 |
| Mountwest 594 Limited | Real estate | 2005 |
| Mountwest 614 Limited | Administrative & support | 2005 |
| Mountwest 829 Limited | Real estate | 2008 |
| Mountwest 838 Limited | Administrative & support | 2009 |
| Mountwest Achieve Limited | Professional & scientific | 2010 |
| Mourad Limited | Hospitality | 2023 |
| Moval Systems UK Limited | Manufacturing | 2024 |
| Move Lifestyle Ltd | Wholesale & retail | 2022 |
| Mowlana Ltd | Hospitality | 2024 |
| Mowmaster Limited | Other services | 2014 |
| MOY Sheep Farms LLP | | 2017 |
| Moyem Healthcare Services (MHS) Limited | Administrative & support | 2021 |
| Moyes Farms Limited | Agriculture & fishing | 2009 |
| Moyes Holdings Limited | Administrative & support | 2026 |
| MP Coaching and Meal Prep Ltd | Education | 2026 |
| MP Engineering (Aberdeen) Limited | Professional & scientific | 2012 |
| MPC Holdings (Aberdeen) Limited | Administrative & support | 2025 |
| Mpe-Mm&I Limited | Professional & scientific | 2017 |
| MPL Inspection Services Limited | Professional & scientific | 2009 |
| MR & MRS Syal Ltd. | Other services | 2018 |
| MR Devco Limited | Health & social care | 2024 |
| MR DUN Barber School Limited | Other services | 2020 |
| MR DUN Barbershop Limited | Other services | 2023 |
| MR DUN Bieldside Limited | Other services | 2023 |
| MR DUN Inverurie Limited | Other services | 2022 |
| MR Fancy Plants Ltd | Wholesale & retail | 2025 |
| MR Inspection Services Limited | Mining & quarrying | 2017 |
| MR Kebab Aberdeen Limited | Hospitality | 2024 |
| MR Scott Properties Limited | Financial services | 2013 |
| MR Wrights Ltd | Hospitality | 2018 |
| Mr&Js Limited | Construction | 2017 |
| MR. Gardener Limited | Administrative & support | 2011 |
| MRA Electrical Services Limited | Construction | 2019 |
| MRB Plumbing and Heating Limited | Construction | 2021 |
| Mrds Group Limited | Manufacturing | 2015 |
| MRE Care Limited | Information & communication | 2023 |
| MRH Business Consultancy Limited | Professional & scientific | 2025 |
| MRK Studios Ltd | Wholesale & retail | 2023 |
| MRM Information Management Limited | Administrative & support | 2012 |
| MRM Subsea Limited | Professional & scientific | 2025 |
| MRS. Murray's Home for Stray Dogs and Cats | Administrative & support | 2002 |
| MS 3-D Printing Ltd | Manufacturing | 2025 |
| MS Kebab Shop Ltd | Hospitality | 2024 |
| MS Landscaping Service Ltd | Administrative & support | 2022 |
| MS Services & Co Ltd | Construction | 2010 |
| MS Therapy Centre (Wick) Limited | Health & social care | 1989 |
| MSA Byres Ltd | Hospitality | 2020 |
| MSB Ardoe House Ltd | Hospitality | 2017 |
| MSB Subsea Ltd | Other services | 2019 |
| Msbv Limited | Mining & quarrying | 2013 |
| MSD Holdings Limited | Administrative & support | 2006 |
| MSL Heat Transfer Limited | Manufacturing | 2014 |
| MSL Tech Ltd | Mining & quarrying | 2019 |
| Msmc Properties Ltd | Real estate | 2003 |
| Msmp Limited | Wholesale & retail | 2019 |
| MSN Diverse Engineering Ltd | Professional & scientific | 2015 |
| MSS Aberdeen Ltd | Administrative & support | 2010 |
| Msvs-Eng Services Limited | Professional & scientific | 2024 |
| MTB Scot Adventures Ltd | Arts & recreation | 2026 |
| MTM Lawrence Limited | Administrative & support | 2022 |
| MTM Vehicle Repairs Ltd | Wholesale & retail | 2025 |
| MTM Vehicle Services Mobile Ltd | Wholesale & retail | 2025 |
| Mtmo Consulting Ltd | Information & communication | 2023 |
| MTN Estates Limited | Real estate | 2025 |
| MTN Productions Limited | Wholesale & retail | 2019 |
| Mucky Boots Education | Health & social care | 2016 |
| Mueil Limited | Wholesale & retail | 2024 |
| Muenell Ltd. | Professional & scientific | 2013 |
| Mufasaman London Ltd | Wholesale & retail | 2025 |
| Mugieboss Limited | Wholesale & retail | 2025 |
| Mugiemoss Auto Centre Ltd | Wholesale & retail | 2024 |
| Mugiemoss Market Limited | Wholesale & retail | 2023 |
| Muir Business Services Ltd | Administrative & support | 2025 |
| Muir Matheson Aviation Limited | Professional & scientific | 2016 |
| Muiresk Home Farm Limited | Real estate | 2016 |
| Muksumind Ltd | Manufacturing | 2026 |
| Mulberry Foot Health Clinic Ltd | Health & social care | 2025 |
| Muldonach Limited | Other services | 2017 |
| Mulligan Group Limited | Real estate | 2024 |
| Multi Connections Ltd | Mining & quarrying | 2019 |
| Multi-Color Clydebank Scotland Limited | Manufacturing | 1982 |
| Multi-Color Scotland 1, LP | | 2018 |
| Multi-Connections Wholesale Ltd | Wholesale & retail | 2024 |
| Multilift Wellbore Technology Limited | Wholesale & retail | 2010 |
| Multiplex 3W Limited | Administrative & support | 1997 |
| Multiplex 3X Limited | Administrative & support | 2011 |
| Multiplex 3Y Limited | Administrative & support | 2018 |
| Multiply Properties Ltd | Real estate | 2026 |
| Munchies Dundee Ltd | Hospitality | 2022 |
| Munro Electrical Solutions Limited | Professional & scientific | 2010 |