| MI Flow Logistics Ltd | Transport & logistics | 2026 |
| Midas Homes Ltd | Real estate | 2025 |
| Mill Stonemasonry Ltd | Construction | 2026 |
| Miller Risk Limited | Professional & scientific | 2011 |
| Millgate Food Ltd | Hospitality | 2024 |
| Millgate Leisure Ltd | Hospitality | 2020 |
| Miloskasparek Ltd | Transport & logistics | 2022 |
| Mirande Limited | Construction | 2003 |
| MJM Safety Limited | Administrative & support | 2019 |
| MJT Electric Ltd. | Construction | 2025 |
| MJT Well Services Ltd | Professional & scientific | 2025 |
| MM16 Road & Race Limited | Wholesale & retail | 2020 |
| MM16 Superbikes Ltd | Wholesale & retail | 2022 |
| Modern Bricklayers Ltd | Construction | 2024 |
| Moir Construction Holdings Limited | Financial services | 2021 |
| Moir Construction Ltd | Construction | 2003 |
| Montrose Accommodation Ltd | Real estate | 2021 |
| Morgan Products (UK) Limited | Professional & scientific | 2017 |
| Morgan's Jaunt Ltd | Transport & logistics | 2025 |
| Morriattis Ltd | Hospitality | 2025 |
| Mosa Alba Limited | Other services | 2017 |
| Mountwest Petroleum Limited | Administrative & support | 2017 |
| MR Softee Ice Creams Ltd | Hospitality | 2026 |
| MSB Car Sales Limited | Wholesale & retail | 2025 |
| MT Wellservices Limited | Professional & scientific | 2005 |
| MTD Groundworks Ltd | Construction | 2021 |
| Muir Doig Developments Ltd | Real estate | 2025 |
| Multi Packaging Solutions Arbroath Limited | Manufacturing | 1985 |
| Music Collective Scotland Ltd | Education | 2021 |
| Musselcrag Limited | Construction | 2010 |
| My Inheritance LLP | | 2024 |
| NAB Safety Ltd | Mining & quarrying | 2016 |
| Nakavulevu Property Ltd | Real estate | 2025 |
| NAL Solutions Ltd | Professional & scientific | 2025 |
| ND Dundee Ltd | Wholesale & retail | 2023 |
| Neon Fizz Ltd | Professional & scientific | 2025 |
| New Beijing Arbroath Limited | Hospitality | 2013 |
| Newlands Care Angus Limited | Health & social care | 2016 |
| NH Enterprises Limited | Other services | 2017 |
| Nicoll & Stewart Limited | Administrative & support | 2002 |
| Niland Roughcasting Ltd | Construction | 2018 |
| Nirk Ltd | Wholesale & retail | 2024 |
| Nocturnal Pulse Ltd | Wholesale & retail | 2021 |
| Nordan ESK Group Scotland Limited | Financial services | 2025 |
| North Structures Ltd | Professional & scientific | 2025 |
| Northintel Ltd | Wholesale & retail | 2025 |
| Northtech Group Limited | Financial services | 2025 |
| Northtech Logistics Limited | Transport & logistics | 2025 |
| Northtech Recycling & Aggregates Limited | Water & waste | 2025 |
| Northtech Utilities Limited | Construction | 2025 |
| Noss Head Lighthouse Station Ltd | Construction | 2016 |
| Nyak Limited | Professional & scientific | 2012 |
| Nyla's Dreams Aromas Ltd | Wholesale & retail | 2019 |
| O'Brien's Entertainment Limited | Arts & recreation | 2022 |
| Odyssey Travel Group Ltd | Administrative & support | 2025 |
| Ooshky Ltd | Wholesale & retail | 2018 |
| Opall Esports Ltd | Wholesale & retail | 2025 |
| Openspaces Consulting Ltd | Professional & scientific | 2023 |
| Operational Engineering Solutions Ltd | Professional & scientific | 2019 |
| Optumus Investigations Limited | Administrative & support | 2023 |
| Orenom Logistics Ltd | Transport & logistics | 2026 |
| Osprey AH35 Ltd. | Agriculture & fishing | 2010 |
| OSU 424 Limited | Other services | 2026 |
| Outdore Designs Ltd | Other services | 2007 |
| Owens Technical Limited | Administrative & support | 2014 |
| P&A Transit Ltd | Transport & logistics | 2025 |
| Pace Consultancy (Scotland) Ltd | Information & communication | 2023 |
| PANDA895 Ltd | Transport & logistics | 2025 |
| Park Electrical (Scotland) Limited | Construction | 2017 |
| Park Properties (Scotland) Limited | Administrative & support | 2014 |
| Parkgrove Crematorium Limited | Other services | 1978 |
| Paterson Group Scotland Ltd | Wholesale & retail | 2019 |
| Paul J Russell Ltd | Administrative & support | 2026 |
| Paul W Johnson Consultancy Ltd. | Professional & scientific | 2006 |
| PB Tarmacadam Limited | Construction | 2020 |
| PB Utilities & Agriculture Ltd | Construction | 2025 |
| Pbbr Investments Ltd | Real estate | 2025 |
| Pcmg Consulting Services Ltd | Professional & scientific | 2025 |
| Pcmg Property Investments Limited | Real estate | 2019 |
| Pebbles Technology Limited | Information & communication | 2025 |
| Penev Logistics Ltd | Transport & logistics | 2024 |
| Perform Engineering Limited | Real estate | 2015 |
| Pert's (House Furnishers) Newco Limited | Wholesale & retail | 2009 |
| Perth Sportscar Ltd | Other services | 2019 |
| PHS Hospitality Ltd | Hospitality | 2023 |
| Pinpoint Body Piercing Ltd | Other services | 2022 |
| Pioneer OIL Tools Limited | Manufacturing | 1983 |
| PK Aerial Access Limited | Information & communication | 2024 |
| PKS Group Ltd | Professional & scientific | 2021 |
| PL Sports Ltd | Wholesale & retail | 2021 |
| Pmdc Ltd | Professional & scientific | 2010 |
| Pooji Takeaway Ltd | Hospitality | 2018 |
| Poop Patrol Ltd | Administrative & support | 2025 |
| Precision Bodyworks Ltd | Construction | 2024 |
| Prime Auto Repairs & Recovery Ltd | Wholesale & retail | 2011 |
| Prime Signs Ltd. | Manufacturing | 2004 |
| Primeforge Brands Ltd | Wholesale & retail | 2025 |
| Probat Limited | Manufacturing | 1974 |
| Property Help Ltd | Real estate | 2022 |
| Pyott Offshore Ltd | Mining & quarrying | 2026 |