| MO Place Like Home Ltd | Real estate | 2026 |
| Mobyh Ltd | Wholesale & retail | 2025 |
| Modern Roofing (Scotland) Ltd. | Construction | 2007 |
| Modern Roofing Limited | Extraterritorial | 2019 |
| Moffat & Towers Limited | Manufacturing | 1995 |
| Moffat Business Enterprises Ltd | Administrative & support | 2013 |
| Mollinsburn MOT Centre Limited | Wholesale & retail | 2012 |
| Molloy Property Services Ltd | Real estate | 2026 |
| Mondo Verde Ltd | Administrative & support | 2022 |
| Monklands Women's AID | Administrative & support | 2006 |
| Mooney Project Controls Limited | Professional & scientific | 2016 |
| Moore HV Services Ltd | Construction | 2023 |
| MOR Heating & Plumbing Ltd | Construction | 2022 |
| Morgan Dreamclean - MDC Ltd | Administrative & support | 2020 |
| Morgan Engineering Services Ltd | Professional & scientific | 2018 |
| Morgans Coffee House & Bistro Airdrie Ltd | Wholesale & retail | 2025 |
| Mortgage Advice Scotland Ltd | Financial services | 2025 |
| Mossley (Scotland) Ltd. | Construction | 2001 |
| Motelwise Ltd | Real estate | 2024 |
| Motion North Studio Ltd | Professional & scientific | 2026 |
| Motor Show (Scotland) Limited | Wholesale & retail | 1999 |
| Moulder's Accountancy Services Ltd | Professional & scientific | 2023 |
| Mouldsmf Ltd | Transport & logistics | 2025 |
| MPC Cleaning Services Ltd | Administrative & support | 2012 |
| MPR Services (Scot) Ltd | Construction | 2024 |
| MPS Commerce Ltd | Wholesale & retail | 2024 |
| MR Gyros Traditional Limited | Hospitality | 2025 |
| MR2 Consultancy Ltd | Professional & scientific | 2026 |
| Mrwb Ltd | Wholesale & retail | 2025 |
| MS Decor (Scot) Ltd | Construction | 2019 |
| MSD Metals Ltd | Manufacturing | 2025 |
| Mtci Engineering Limited | Professional & scientific | 2023 |
| MTF Foods Limited | Hospitality | 2018 |
| MTS Property Group Ltd | Real estate | 2024 |
| Muerto Ltd | Professional & scientific | 2023 |
| Multi Ecom Ltd | Wholesale & retail | 2021 |
| Munro Property (Scotland) Ltd | Real estate | 2020 |
| Muple Ltd | Wholesale & retail | 2024 |
| Murphy Consultancy Ltd | Professional & scientific | 2024 |
| Murphy Roughcasting Ltd | Construction | 2016 |
| Music Republic Limited | Administrative & support | 2013 |
| Mustoes Pallets Limited | Manufacturing | 2016 |
| MV Asset Finance Ltd | Financial services | 2016 |
| MV Commercial Limited | Administrative & support | 1991 |
| MV Finance Ltd | Financial services | 2016 |
| MV Fruehauf Ltd | Manufacturing | 2021 |
| My Goldenrose Ltd | Manufacturing | 2025 |
| Myself Psychology Limited | Health & social care | 2025 |
| N & a Ghaffar Limited | Wholesale & retail | 2016 |
| Nailed IT Scotland Ltd | Administrative & support | 2022 |
| Nano Ltd | Mining & quarrying | 2021 |
| Napier and Company (Painters) Ltd | Professional & scientific | 1947 |
| Nara Services Ltd | Other services | 2024 |
| Natalia Care (Scot) Ltd | Professional & scientific | 2026 |
| Naysmith Shaw Limited | Administrative & support | 2017 |
| NBN Developments Ltd | Construction | 2022 |
| NBW (Farm) Limited | Energy | 2012 |
| NCM Security Systems Limited | Construction | 2003 |
| Neil Mcmillan Travel Ltd | Administrative & support | 2021 |
| Nelice Limited | Financial services | 2019 |
| Nellies Coffee Shop Limited | Hospitality | 2024 |
| Neon Aquatics Ltd | Wholesale & retail | 2025 |
| Nevis UK Leisure Ltd | Hospitality | 2023 |
| New Bozmar Ltd | Wholesale & retail | 2025 |
| New Horizons (Hallglen) Limited | Construction | 2007 |
| New View Optical Ltd | Health & social care | 2022 |
| Newra Environment and Resource Solutions Ltd | Administrative & support | 2014 |
| Next Level Roofing Ltd | Construction | 2025 |
| Nextgen Joinery Ltd | Construction | 2025 |
| Nextgeninstallationscotland Limited | Construction | 2026 |
| Nexus Integrated Ltd. | Administrative & support | 2012 |
| Nexusxtra Ltd | Wholesale & retail | 2026 |
| NHB Properties Limited | Real estate | 2019 |
| Nialls Farm Ltd | Agriculture & fishing | 2016 |
| Nich Incorporated Limited | Professional & scientific | 2000 |
| Nick Morgan Permanent Cosmetics, Aesthetics & Skin Clinic Ltd | Other services | 2018 |
| Nicolson Obrien Ltd | Professional & scientific | 2022 |
| Nilaia Ltd | Hospitality | 2024 |
| Ninefortyfive Ltd | Real estate | 2022 |
| Nite Nite Propco Ltd | Hospitality | 2024 |
| Nitronova Ltd | Transport & logistics | 2025 |
| Nixfix Limited | Construction | 2023 |
| NKP Digital Limited | Wholesale & retail | 2021 |
| Nlrmts Ltd | Professional & scientific | 2022 |
| NM Installations Limited | Construction | 2026 |
| North Property Services (Scotland) Limited | Construction | 2023 |
| Norwood Construction Services Ltd. | Construction | 2012 |
| Nova Echo Ltd | Wholesale & retail | 2026 |
| Nova Parcel Ltd | Transport & logistics | 2026 |
| Novacrypto Limited | Information & communication | 2026 |
| NRG 2025 Limited | Financial services | 2025 |
| NRK Private Limited | Hospitality | 2019 |
| NTB Estates (Bothwell) Ltd | Real estate | 2025 |
| Ntcyber Ltd | Information & communication | 2023 |
| Nude Beautyy Ltd | Other services | 2025 |
| Nugen Exteriors Ltd | Construction | 2019 |
| Nuvision Digital Ltd | Professional & scientific | 2026 |
| O'Boyle Consulting Ltd | Professional & scientific | 2025 |
| O'Boyle Investments Ltd | Real estate | 2021 |
| Obee&Co Consultancy Ltd | Information & communication | 2021 |