| Lynnholm Aerospace Ltd | Manufacturing | 2022 |
| Lyte Trade LP | | 2016 |
| M & M Theatrical Productions Ltd | Arts & recreation | 2002 |
| M & R Properties (Irvine) Ltd | Real estate | 2015 |
| M C L Properties (Ayrshire) Ltd | Construction | 2016 |
| M J Rainey Limited | Health & social care | 2015 |
| M M Land and Property Solutions Ltd | Real estate | 2019 |
| M M Services Ayrshire Limited | Construction | 2013 |
| M White Roofing & Building Ltd | Construction | 2022 |
| M&M Property Holdings Limited | Real estate | 2019 |
| M&Pw Accountancy Services Ltd | Professional & scientific | 2013 |
| M&Sm Properties Ltd | Real estate | 2018 |
| M-Mcneil Limited | Hospitality | 2025 |
| M.A.D. Creative Solutions Ltd | Hospitality | 2013 |
| M.E.T. Corporate Ltd | Administrative & support | 2013 |
| M.H Contracting Ltd | Transport & logistics | 2024 |
| M.H Holding Solutions Limited | Real estate | 2024 |
| M.H Turkish Barber Ltd | Other services | 2021 |
| M.H. Crawford Joinery Limited | Construction | 2003 |
| M2DP Property Ltd. | Real estate | 2017 |
| M55 Management Ltd | Professional & scientific | 2013 |
| Mabon Investments Limited | Financial services | 2022 |
| MAC Brown Limited | Manufacturing | 2007 |
| Macayr Limited | Administrative & support | 2025 |
| Macdonald Gray Ltd | Construction | 2025 |
| Macdonald Motors Ltd | Wholesale & retail | 2024 |
| Macdunn Limited | Hospitality | 2010 |
| Mack Craft Ltd | Manufacturing | 2024 |
| Mackay Antiques and Salvage Ltd | Wholesale & retail | 2025 |
| Mackifyme Ltd | Construction | 2024 |
| Mackintosh Beardsley Wealth Management Limited | Financial services | 2014 |
| Maclellan Physio Limited | Health & social care | 2017 |
| Maclyle Properties Limited | Real estate | 2021 |
| Macoun Commerce LP | | 2017 |
| Macsel Mining LP | | 2014 |
| Macy Property Ltd | Real estate | 2020 |
| MAD Residential Limited | Real estate | 2016 |
| MAD Street Dance School Ltd | Arts & recreation | 2013 |
| Made in Ukraine Online Limited | Wholesale & retail | 2025 |
| Mageneral Finance LP | | 2014 |
| Magnetic Productions Limited | Information & communication | 2012 |
| Mahoney Jones Ltd. | Real estate | 2004 |
| Main Event People Ltd | Administrative & support | 2024 |
| Main Event Tickets Ltd | Administrative & support | 2025 |
| Main Event Travel Ltd | Administrative & support | 2024 |
| Mainslea Holidays Ltd | Hospitality | 2022 |
| Makplas Ltd | Wholesale & retail | 2025 |
| Makron Properties (2015) Ltd | Administrative & support | 2016 |
| Makron Properties Limited | Real estate | 1982 |
| Malmar Taxis Ltd | Transport & logistics | 2019 |
| Maluna Limited | Hospitality | 2019 |
| Management and People Support Group Ltd | Financial services | 2026 |
| Manat Property Ltd | Real estate | 2019 |
| Mandate Corporation Limited | Administrative & support | 2000 |
| Maple Treats Ltd | Hospitality | 2026 |
| Marcusbnb Limited | Real estate | 2022 |
| Marex Consult Ltd | Professional & scientific | 2024 |
| Margot Steel Designs Limited | Extraterritorial | 2014 |
| Marine Biopolymers Ltd | Manufacturing | 2009 |
| Marine Compliance Solutions Ltd | Wholesale & retail | 2026 |
| Marine Voyage LP | | 2019 |
| Mark Allen Aviation Ltd | Manufacturing | 2018 |
| Mark Taylor Aerospace Limited | Professional & scientific | 2014 |
| Markencia Ltd | Wholesale & retail | 2025 |
| Market Goods Hub Ltd | Wholesale & retail | 2024 |
| Marley International Consultancy Limited | Professional & scientific | 2024 |
| Marpole Retreats Ltd | Real estate | 2024 |
| Masjo Ltd | Professional & scientific | 2020 |
| Masonhill Premier Ltd | Wholesale & retail | 2024 |
| Masonry Matters Ltd | Construction | 2015 |
| Mastercraft Roofing Services Ltd | Construction | 2026 |
| Mastro Aviation Ltd | Manufacturing | 2017 |
| Matherton Investments Limited | Real estate | 2021 |
| Matherton Investments Two Limited | Real estate | 2024 |
| Mathie Morton Limited | Professional & scientific | 2014 |
| Mattu Kille Ltd | Hospitality | 2018 |
| Maurizio D'Angelosante Ltd | Other services | 2017 |
| MAV Ltd | Real estate | 2022 |
| MAX Mcrae Motorsport Ltd | Arts & recreation | 2026 |
| Maxxclean Limited | Administrative & support | 2018 |
| Maxxflow Ltd | Manufacturing | 2024 |
| Maze Property (Scotland) Limited | Real estate | 2012 |
| MBC Contractors Limited | Construction | 2016 |
| MC Stores Limited | Wholesale & retail | 2010 |
| Mcadam 1957 Limited | Extraterritorial | 2014 |
| Mcblain and Davis Ltd | Professional & scientific | 2016 |
| Mcbrewer Bidco Limited | Administrative & support | 2022 |
| MCC Tyre Recycling Ltd | Water & waste | 2025 |
| Mccallums Foods Limited | Manufacturing | 2000 |
| Mccluskey Building Contracts Ltd | Construction | 2023 |
| Mcconnachie AYR Ltd | Construction | 2010 |
| Mcconnell Properties (Ayrshire) Ltd | Real estate | 2019 |
| Mccririck & SON Gunmakers | | 2000 |
| Mccubbin Consultancy Ltd | Professional & scientific | 2024 |
| Mcculloch Engineering & Fabrication Limited | Manufacturing | 2016 |
| Mccutcheon Plumbing & Heating Ltd. | Construction | 2016 |
| MCD and Sons Auto Electrical Limited | Wholesale & retail | 2024 |
| MCD Industries Limited | Agriculture & fishing | 2009 |
| Mcdonald Landscapes Ltd | Administrative & support | 2022 |
| MCG Properties Limited | Real estate | 2006 |