| LJL Autoelectrics Ltd | Wholesale & retail | 2017 |
| LJV 583 Ltd | Administrative & support | 2025 |
| LLM Property & Rentals Ltd | Administrative & support | 2021 |
| Loutra Media and Communications Limited | Information & communication | 2014 |
| LTH Instrumentation Services Limited | Construction | 2013 |
| M & F Holiday Lets Limited | Hospitality | 2023 |
| M Steele Limited | Real estate | 2022 |
| M&K Barber DG12 Ltd | Other services | 2025 |
| Mackay Construction Ltd | Construction | 2023 |
| Mackay Development Services Ltd | Construction | 2016 |
| Marcia Properties Ltd | Real estate | 2025 |
| Marios HD Ltd | Hospitality | 2023 |
| Marios MD Ltd | Hospitality | 2023 |
| Maulscastle Farm Limited | Administrative & support | 2018 |
| Maxwell Brothers Limited | Agriculture & fishing | 2008 |
| Mcclintock Industrials Ltd | Real estate | 2020 |
| MCK Graphics Limited | Manufacturing | 2020 |
| MCL Building & Civil Engineering Limited | Construction | 2011 |
| Mgskinandaesthetics Ltd | Health & social care | 2026 |
| Moffat Fire & Security Limited | Administrative & support | 2010 |
| Moorside Farm Brewery Ltd. | Manufacturing | 2022 |
| Moray Retreat Ltd | Administrative & support | 2017 |
| MR Yummys Agri Cleaning Solutions Ltd | Wholesale & retail | 2025 |
| Multitech Aberdeen Limited | Manufacturing | 2014 |
| Murray Trading Limited | Hospitality | 2023 |
| Nation of Scots Ltd | Extraterritorial | 2021 |
| New Zealand Lamb Shops Limited | Professional & scientific | 1958 |
| Newbie Properties Ltd | Real estate | 2023 |
| Newbie Services Annan Ltd. | Agriculture & fishing | 2011 |
| Newbridge Country Park Ltd | Hospitality | 2021 |
| Newlands Plant Services Limited | Professional & scientific | 2015 |
| Nichola Bell Ltd | Administrative & support | 2025 |
| NKA Homes Ltd | Real estate | 2025 |
| Noordze Ltd | Agriculture & fishing | 2016 |
| NWD LIC Limited | Hospitality | 2018 |
| NWD Tartan Bar Ltd | Hospitality | 2018 |
| O M Plastering Ltd | Construction | 2022 |
| O Mcgregor Properties Ltd | Real estate | 2025 |
| OH My Sweets Ltd | Wholesale & retail | 2026 |
| Olivia Jean Ltd | Agriculture & fishing | 2007 |
| One August Limited | Real estate | 2019 |
| OOR Coaches Limited | Transport & logistics | 2001 |
| Ornavi Limited | Information & communication | 2014 |
| OUR WEE POP UP Shop CIC | Wholesale & retail | 2024 |
| Pasargad Foods Ltd | Hospitality | 2019 |
| Pawfect Days Limited | Other services | 2024 |
| Phils Ice Cream Desserts Limited | Hospitality | 2018 |
| Phoenix Operators Limited | Construction | 2018 |
| Pierced by JK Limited | Other services | 2025 |
| Plumdon Park Properties Ltd | Real estate | 2018 |
| PM Properties and Developments Ltd | Real estate | 2023 |
| Poundsaver Stores Limited | Wholesale & retail | 2002 |
| Prisoners Welfare Group Ltd | Wholesale & retail | 2025 |
| Proda Investments Limited | Real estate | 2025 |
| Proda Properties Limited | Real estate | 2025 |
| PROJECT23 Performance Ltd | Wholesale & retail | 2023 |
| PSA Homes Ltd | Real estate | 2025 |
| PSK Auto Repairs Ltd | Wholesale & retail | 2024 |
| Ptarmigan Trawlers Ltd | Agriculture & fishing | 2018 |
| Quarter Cake Cafe Bar & Restaurant Limited | Hospitality | 2021 |
| Quarter Cake Cafe Ltd | Hospitality | 2019 |
| Queensberry Annan Limited | Hospitality | 2025 |
| R & a Kincaid Ltd | Agriculture & fishing | 2022 |
| R MCG Services Ltd | Other services | 2025 |
| R.B. Meiklejon Limited | Professional & scientific | 1926 |
| Raydale Community Partnership | Administrative & support | 2008 |
| Reiver Training Services Ltd | Education | 2019 |
| Rhino Photography Limited | Professional & scientific | 2020 |
| Richesparcels Ltd | Transport & logistics | 2025 |
| Ridgeback Forge Limited | Manufacturing | 2023 |
| Ringford Motor Services Limited | Manufacturing | 2004 |
| Robert Burns’ Globe Inn Ltd | Administrative & support | 2018 |
| Room 33 Hair Studio Limited | Other services | 2017 |
| Ross MCM Ltd | Health & social care | 2024 |
| Rumour Developments Ltd | Construction | 2026 |
| Rumour Holdings Ltd | Real estate | 2025 |
| Rumours Private Nursery Ltd | Education | 2026 |
| RW Training Services Limited | Education | 2019 |
| Sabley Ltd | Manufacturing | 2014 |
| Saffdog Leisure Ltd | Hospitality | 2024 |
| Saltire Financial Ltd | Financial services | 2022 |
| Saltire Properties (Scotland) Ltd | Real estate | 2025 |
| Sandwiches (Glasgow) Limited | Professional & scientific | 1940 |
| Sasa Property Ltd | Real estate | 2025 |
| Scotbeef Inverurie Limited | Manufacturing | 2012 |
| Scotbeef Limited | Manufacturing | 1963 |
| Scott Howatson Joinery Ltd | Construction | 2022 |
| Scotty's School of Motoring Ltd | Education | 2022 |
| SDC Body Repairs Limited | Wholesale & retail | 2023 |
| Sdhd Ventures Ltd | Financial services | 2025 |
| Sea Lady Trawlers Ltd | Agriculture & fishing | 2016 |
| Sell Fish Shellfish Ltd | Wholesale & retail | 2012 |
| Sergejs Solovjovs Ltd | Manufacturing | 2015 |
| Sharp Transport (Scotland) Limited | Transport & logistics | 2023 |
| SJH Flowers Ltd | Wholesale & retail | 2025 |
| Skinny Rhino Limited | Professional & scientific | 2020 |
| Snowdon Media Limited | Information & communication | 2023 |
| Solas Financial Ltd | Financial services | 2026 |
| Solway Camper Conversions Ltd | Wholesale & retail | 2017 |
| Solway Cider Ltd | Wholesale & retail | 2026 |