| Morningside Invest LP | | 2015 |
| Morrison (Dalmarnock) Ltd T/A Dalmarnock Transport Ltd | Transport & logistics | 1998 |
| Morrison Locksmiths Ltd | Other services | 2022 |
| Mossblown Driveways and Garden Improvements Ltd | Construction | 2026 |
| Mossblown Property Ltd | Real estate | 2024 |
| Mossdale Holdings Ltd | Wholesale & retail | 2021 |
| Mossgiel Service and Repair Centre Ltd | Wholesale & retail | 2025 |
| Moto Mafia UK Ltd | Wholesale & retail | 2024 |
| Motorhome Repairs Ayrshire Limited | Wholesale & retail | 2017 |
| Mousias Engineering Limited | Professional & scientific | 2023 |
| Move Better Ltd | Health & social care | 2013 |
| Moveit Team Ayrshire Ltd | Transport & logistics | 2018 |
| Movie Makers Facilities Ltd | Transport & logistics | 2023 |
| Moving on Ayrshire | Health & social care | 2009 |
| MPM Motor Company Ltd | Wholesale & retail | 2021 |
| MR Barber AYR Limited | Other services | 2018 |
| MRB Joinery Ltd | Construction | 2012 |
| MSB Capital Limited | Wholesale & retail | 2012 |
| Mslg Safety Consultants Ltd | Professional & scientific | 2023 |
| Muir Gordon Limited | Other services | 2001 |
| Mulgrew Leisure Ltd. | | 2004 |
| Mulholland Property Limited | Real estate | 2003 |
| Mulligan Restaurant Ltd | Hospitality | 2024 |
| Murdoch Aviation Ltd | Manufacturing | 2022 |
| Murray D Ginn Consulting Ltd | Financial services | 2023 |
| Musashi Brazilian Jiu-Jitsu Ltd | Arts & recreation | 2023 |
| My Agri Jobs Ltd | Administrative & support | 2025 |
| My Little EYE Ltd | Information & communication | 2013 |
| Mybins Ltd | Information & communication | 2025 |
| Myles Coachworks Limited | Wholesale & retail | 2003 |
| Mylos Technologies LP | | 2014 |
| N & N Professional Consultance PVT Ltd | Health & social care | 2019 |
| N.A.M. Joinery Ltd | Construction | 2022 |
| Naft Limited | Wholesale & retail | 2019 |
| Nail Bar (ASH) Ltd | Other services | 2024 |
| Naipujes Ltd | Manufacturing | 2021 |
| Nair Consultants Ltd | Health & social care | 2018 |
| Nairns Cook Schools Limited | Hospitality | 2009 |
| Nancy’S AYR Ltd | Hospitality | 2022 |
| Nano Eco Group Limited | Manufacturing | 2016 |
| Narture CIC | Manufacturing | 2020 |
| Nasa Club Ltd | Real estate | 2026 |
| Navitex Corp. LP | | 2016 |
| Nelson Andrew & Associates Limited | Professional & scientific | 2025 |
| Nelson Catering Limited | Hospitality | 2024 |
| Nelson Golf International Ltd | Construction | 2015 |
| Nelson Properties (Scotland) Ltd | Real estate | 2016 |
| Nelson Recruitment Ltd | Professional & scientific | 2018 |
| Nelson Staffing Solutions Ltd | Professional & scientific | 2024 |
| Neogen Europe Limited | Professional & scientific | 1998 |
| Neon Properties Scot Ltd | Real estate | 2022 |
| Ness Marine Consultancy Limited | Real estate | 2013 |
| Network Design Services Limited | Administrative & support | 2009 |
| Never LET Anyone Dull Your Sparkle CIC | Agriculture & fishing | 2023 |
| New ALT Ltd | Hospitality | 2025 |
| New City Cantonese Restaurant Limited | Hospitality | 2013 |
| New Dawn Facilities Management Ltd | Administrative & support | 2020 |
| New Hall Stud Ltd. | Real estate | 2007 |
| New Road 31 Ltd | Hospitality | 2025 |
| Newmarket Street Business Group Limited | Other services | 2023 |
| Newton Yards Ltd | Real estate | 2023 |
| NEX Energy Ltd. | Construction | 2017 |
| Nextday Catering Equipment Limited | Wholesale & retail | 2009 |
| Nexus Investments (Scot) Limited | Real estate | 2024 |
| NGS Operator Ltd | Construction | 2020 |
| Nicedays Store Ltd | Wholesale & retail | 2011 |
| Nicholson Wealth Limited | Financial services | 2025 |
| Nikc (Scotland) Ltd | Other services | 2018 |
| Nikdar Ltd | Real estate | 2019 |
| Nimes Aviation Ltd | Manufacturing | 2025 |
| Nimidem LP | | 2014 |
| Ninewells Farms Limited | Agriculture & fishing | 1993 |
| Nith Valley Trout Ltd | Agriculture & fishing | 2025 |
| Nithsdale Haulage Ltd | Transport & logistics | 2018 |
| Nobel | | 2001 |
| Nocturne Productions Ltd | Arts & recreation | 2022 |
| Nomad Art & Vintage Ltd | Wholesale & retail | 2024 |
| NOOR5 Ltd | Wholesale & retail | 2026 |
| Noremacsoftware Ltd | Professional & scientific | 2024 |
| Norrie Toch Studios Limited | Professional & scientific | 1994 |
| North Coast Access Services Ltd | Professional & scientific | 2012 |
| Northern Stays Ltd | Hospitality | 2023 |
| Northfield Aviation Ltd | Professional & scientific | 2017 |
| Notitia Tech Ltd | Professional & scientific | 2018 |
| Nova Homes (Scotland) Limited | Construction | 2023 |
| NOW Ayrshire Radio Ltd | Information & communication | 2024 |
| NPL Environmental Ltd. | Administrative & support | 2004 |
| Nrgscaffoldingservices LLP | | 2024 |
| NS Hospitality AYR Limited | Hospitality | 2025 |
| NSJ Ltd | Real estate | 2019 |
| NSO Investments Ltd | Real estate | 2023 |
| NUA Fit-Outs Ltd | Construction | 2025 |
| Numak Ltd | Hospitality | 2023 |
| Nutriscot Ltd. | Agriculture & fishing | 2006 |
| Nutshell Money Limited | Financial services | 2020 |
| O & K Forestry Ltd | Agriculture & fishing | 2025 |
| O M Civils & Groundworks Ltd | Construction | 2026 |
| O'Neil GAS Services Limited | Manufacturing | 1994 |
| O'Neil Green Energy Ltd | Construction | 2025 |
| Oak Frame Developments Ltd | Construction | 2021 |