| M.J. Massie (Mains of Elrick) and Company | | 1996 |
| M.M. Engineering Services (Scotland) Ltd. | Professional & scientific | 1993 |
| Mackie's Limited | Manufacturing | 1954 |
| Mains of Keithfield Farms | | 1982 |
| Mains of Kildrummy Farms (1986) | | 1987 |
| Maitland Farms Limited | Agriculture & fishing | 1994 |
| Marchmar Farms | | 1982 |
| Market Arms Limited | Hospitality | 2004 |
| Marlex Limited | Agriculture & fishing | 2003 |
| Marthan Limited | Professional & scientific | 1984 |
| Mason-Foster Limited | Professional & scientific | 1989 |
| Mcadam Design Scotland Limited | Professional & scientific | 2007 |
| Mccrae & Gill | | 1988 |
| Mckenzie Willis Limited | Administrative & support | 2008 |
| Mckerrow Bros Ltd. | Agriculture & fishing | 2026 |
| Mcwilliam Electrical Limited | Construction | 2007 |
| Meadow Home and Leisure Limited | Other services | 1990 |
| Meegar Properties Ltd | Real estate | 2019 |
| Melantic Limited | Manufacturing | 1978 |
| Meldrum After School Klub | Health & social care | 2000 |
| Mellamar Design Limited | Administrative & support | 2007 |
| Mervue Limited | Professional & scientific | 1990 |
| Messrs Balnoon | | 1991 |
| Messrs, Duncan and Smith-Burnett | | 1990 |
| Metaltek Limited | Professional & scientific | 2006 |
| MFS Plumbing & Heating Specialists Limited | Construction | 2005 |
| MGC Services (NE) Limited | Manufacturing | 2006 |
| MIA Jane W LLP | | 2007 |
| Michel Couvreur Whiskies Ltd | Manufacturing | 1988 |
| Micron Investments Limited | Professional & scientific | 1995 |
| Mike Smith Slater Limited | Construction | 2014 |
| Milton Farm | | 1998 |
| Milton of Finnercy Farms | | 1996 |
| Moblyze Limited | Administrative & support | 2022 |
| Modenza Interiors Limited | Wholesale & retail | 2013 |
| MON Abri Limited | Real estate | 2013 |
| Moonbridge & Co | | 1992 |
| Morgan Munro Limited | Professional & scientific | 2000 |
| Morrison Welding Inspection Limited | Manufacturing | 2003 |
| Moss Croft Country Kennels Limited | Other services | 2018 |
| Mosspark Farm | | 1992 |
| Mountloch Limited | Hospitality | 2000 |
| Mountwest 4 Limited | Agriculture & fishing | 1993 |
| MPA Properties Limited | Real estate | 1997 |
| Mullus Ltd. | Real estate | 2003 |
| Murray Deeside Marketing Limited | Agriculture & fishing | 1986 |
| Murray Farmcare Limited | Professional & scientific | 2001 |
| Myreton Farmers 2002 | | 2003 |
| N & G Property Company Limited | Real estate | 2006 |
| N R D Limited | Mining & quarrying | 1997 |
| Neil R Philip Ltd | Wholesale & retail | 2007 |
| Nethermill Farms Limited | Agriculture & fishing | 2003 |
| New Happy Palace Banff Limited | Hospitality | 2018 |
| Newbraes Farm | | 2001 |
| Newmachar Motors Limited | Wholesale & retail | 2003 |
| Newmech Services Ltd. | Manufacturing | 2005 |
| Newton Farms Partnership | | 1998 |
| Nine Saints Ltd | Professional & scientific | 2005 |
| Noble Brothers (Fraserburgh) Limited | Manufacturing | 1956 |
| Norman P.Lawie Limited | Professional & scientific | 1978 |
| North Aldie 1999 | | 1999 |
| North Bethelnie Farms | | 1991 |
| North Blachrie Farm Partnership (1989) | | 1989 |
| North East Flat Roofs Ltd | Construction | 2024 |
| North East Peripherals Limited | Other services | 2001 |
| Northwave Services Limited | Professional & scientific | 1990 |
| O&G Maintenance Management Ltd | Professional & scientific | 2014 |
| O.S.A. Enterprises Limited | Other services | 2001 |
| Ocean Quest (Scotland) LLP | | 2002 |
| Optima Financial Services Ltd. | Financial services | 1999 |
| Or-Ganic UK OIL Limited | Manufacturing | 2025 |
| Osprey Housing Limited | Hospitality | 1999 |
| Ostara Life Limited | Wholesale & retail | 2005 |
| Ovapharm Ltd | Professional & scientific | 2023 |
| Oyne Equestrian Centre | | 2003 |
| P & G Sleigh (Mounie Home Farm) | | 2002 |
| P a & J K Kammer | | 1987 |
| P.P.S. Glassfibre Limited | Manufacturing | 1978 |
| Palladium Competitions Limited | Wholesale & retail | 2023 |
| Palyno Services Limited | Professional & scientific | 1999 |
| Parkcastle Consultants Limited | Professional & scientific | 2007 |
| Pasadena Engineering Limited | Professional & scientific | 1990 |
| Pasta Plus Limited | Hospitality | 1994 |
| Patech Limited | Professional & scientific | 1989 |
| PD 972 Ltd. | Agriculture & fishing | 2005 |
| Pegasus Inspection and Access Ltd | Professional & scientific | 2025 |
| Performance Tuning Systems Limited | Professional & scientific | 2007 |
| Peteco Limited | Professional & scientific | 1989 |
| Peter Kemp East Lochside Partnership 1989 | | 1991 |
| Peterhead Engineers Development Limited | Education | 2005 |
| Peterhead Laundrette Limited | Other services | 1986 |
| Petrofac Facilities Management Group Limited | Professional & scientific | 1988 |
| Petts Farm | | 1987 |
| PFS (Scotland) Limited | Professional & scientific | 2007 |
| Pilling Geoconsultants Limited | Mining & quarrying | 2005 |
| Piscatio Ltd. | Agriculture & fishing | 2002 |
| PJ Flow Solutions Limited | Professional & scientific | 2001 |
| Playbarn Nursery Ltd. | Administrative & support | 2006 |
| PMC (Inverness) Limited | Hospitality | 1987 |
| PMC Property Management & Lettings Ltd | Real estate | 1995 |