| Magon & Company Ltd | Real estate | 2020 |
| Main Land Rentals Ltd. | Wholesale & retail | 2005 |
| Maintana Ltd | Construction | 2026 |
| Malik Bazi Limited | Hospitality | 2023 |
| Malik Forecourt Ltd | Wholesale & retail | 2023 |
| MAM Rostam Ltd | Wholesale & retail | 2026 |
| Manaseven Limited | Information & communication | 2014 |
| Manzil Caldercruix Ltd | Hospitality | 2026 |
| Manzil Tandoori Airdrie Ltd | Hospitality | 2026 |
| Manzila Group Limited | Hospitality | 2022 |
| MAO Groundwork's Ltd | Construction | 2021 |
| MAO Group Ltd | Construction | 2025 |
| MAO Property Solutions Ltd | Real estate | 2024 |
| MAO Renewables Ltd | Construction | 2022 |
| MAP Fire & Security Ltd | Administrative & support | 2022 |
| Maple Gardens Ltd | Administrative & support | 2026 |
| Marco Polo Prime Source Ltd | Wholesale & retail | 2016 |
| Marjan&Aqeeq Ltd | Wholesale & retail | 2024 |
| Mark Baxter (Cabling) Ltd | Construction | 2021 |
| Mark Lambie Enterprises Limited | Professional & scientific | 2013 |
| Mark Plunkett Ltd | Arts & recreation | 2025 |
| MARKETPLACE35 Ltd | Wholesale & retail | 2025 |
| Marscot Properties Limited | Real estate | 2016 |
| Martin Bakole Boxing Ltd | Arts & recreation | 2022 |
| Martin Boyle FM Ltd | Administrative & support | 2023 |
| Martin Training Solutions Ltd | Professional & scientific | 2019 |
| Marvilex Ltd | Wholesale & retail | 2025 |
| Mary ALL Around Limited | Administrative & support | 2025 |
| Mary Wilson Flowers Limited | Wholesale & retail | 2013 |
| Mathieson & Melrose Limited | Financial services | 2009 |
| Maxi Cakes & Bakes Ltd | Manufacturing | 2024 |
| MB Plumbing Ltd | Construction | 2017 |
| MB Supplies Scotland Ltd. | Other services | 2016 |
| Mbas Holdings Ltd | Financial services | 2021 |
| MC Contract Services Ltd | Construction | 2012 |
| Mccaffer Property Ltd | Real estate | 2025 |
| Mccaffer Roofing Ltd | Construction | 2024 |
| Mccools Couriers Ltd. | Other services | 2017 |
| Mccracken Construction Ltd. | Construction | 2004 |
| Mccreadie's Coaches Ltd. | Transport & logistics | 2015 |
| Mccusker Mortgage Solutions Limited | Financial services | 2021 |
| Mcgee Logistics Ltd | Transport & logistics | 2026 |
| Mcgee Logistics Ltd Ltd | Transport & logistics | 2026 |
| Mcgill Wellness Limited | Other services | 2013 |
| Mcglynn Decorators Ltd | Construction | 2019 |
| Mcgoldrick Properties Ltd | Real estate | 2023 |
| Mcguigan Groundworks and Landscapes Ltd | Administrative & support | 2026 |
| Mcilwraith Mortgage Ltd | Financial services | 2019 |
| Mckelvie's Pubs Ltd | Hospitality | 2019 |
| MCL Developments Scotland Ltd | Real estate | 2023 |
| Mclean & Co Services Ltd | Administrative & support | 2020 |
| Mcmeekin Landscapes Ltd | Construction | 2025 |
| Mcnaughton Consultancy & Training Limited | Professional & scientific | 2021 |
| Mcquillan Law Ltd | Professional & scientific | 2012 |
| Mcquillan Legal Practice Ltd | Extraterritorial | 2012 |
| Mcrb Construction Ltd | Construction | 2026 |
| Mcse Services Limited | Health & social care | 2025 |
| MDR Construction Ltd | Construction | 2022 |
| MDS Singh Ltd | Wholesale & retail | 2021 |
| Meadowfield Coarse Fishery Ltd | Agriculture & fishing | 2025 |
| MECK3 Ltd | Construction | 2021 |
| Medical Sales & Services Ltd | Health & social care | 2026 |
| Meeke Steel Limited | Construction | 2021 |
| Megatech Projects Ltd. | Construction | 2009 |
| Meka Investments Limited | Real estate | 2024 |
| Meraki Hair Salon Ltd | Other services | 2025 |
| Metro Hub Glasgow Ltd | Hospitality | 2015 |
| Metro Inn Falkirk (3) Limited | Hospitality | 2011 |
| Metropolitan School of Business and Management UK Ltd | Education | 2024 |
| Metrovolt Limited | Construction | 2026 |
| Mg-Contracts (Scot) Ltd | Construction | 2024 |
| MGA Sinclair Limited | Real estate | 2023 |
| Michian Limited | Hospitality | 2019 |
| Milania’S Nightclub Ltd | Extraterritorial | 2023 |
| Milanos Fast Food Ltd | Hospitality | 2019 |
| Millar & HO Ltd | Administrative & support | 2025 |
| Millers Inc Ltd | Wholesale & retail | 2025 |
| Milne Hv/Lv Ltd | Construction | 2024 |
| Mind Body Golf Limited | Wholesale & retail | 2025 |
| Mings 168 Ltd | Hospitality | 2025 |
| Minhtamuk Ltd | Other services | 2026 |
| Minty Market Ltd | Wholesale & retail | 2025 |
| Missio Holdings Ltd | Financial services | 2025 |
| Mitra Solution Ltd | Transport & logistics | 2025 |
| MJW Consultancy Services Limited | Professional & scientific | 2021 |
| MKA Home Improvement Ltd | Wholesale & retail | 2024 |
| MKY Construction & Landscaping Ltd | Construction | 2022 |
| ML Precision Group Ltd | Construction | 2025 |
| ML Property Maintenance Limited | Construction | 2019 |
| ML6 Airdrie Limited | Wholesale & retail | 2026 |
| ML6 Store Limited | Wholesale & retail | 2026 |
| MLD Zambonini (Airdrie) Limited | Extraterritorial | 2014 |
| MLD Zambonini (Irvine) Ltd | Extraterritorial | 2014 |
| MLD Zambonini (Rutherglen) Ltd | Extraterritorial | 2014 |
| MLD Zambonini (Shawlands) Ltd | Extraterritorial | 2014 |
| MLD Zambonini Limited | Wholesale & retail | 2007 |
| MMD Trading Ltd | Hospitality | 2018 |
| Mmja Holding Ltd | Professional & scientific | 2020 |
| MMT Barber Ltd | Other services | 2026 |
| MN Homes & Estates Limited | Real estate | 2024 |