| James Milne & Sons (Fuels) Limited | Real estate | 1983 |
| JEL Couriers Ltd | Transport & logistics | 2014 |
| JFA Hospitality Ltd | Hospitality | 2026 |
| JK Decom Ltd | Professional & scientific | 2025 |
| JM Autoworx Ltd | Administrative & support | 2024 |
| John Blackhall Ltd | Agriculture & fishing | 2009 |
| John Christie Business Services Limited | Other services | 2024 |
| JPL Engineering Limited | Professional & scientific | 2007 |
| JS HSE Limited | Professional & scientific | 2025 |
| JTH Business Consulting Ltd | Other services | 2022 |
| Jubb Marine Consultants Limited | Administrative & support | 2013 |
| Juice Engineering Ltd | Manufacturing | 2018 |
| JUICES4U Ltd | Wholesale & retail | 2026 |
| K&Md Properties Limited | Real estate | 2017 |
| K. Park (NO. 37B) Limited | Households | 1985 |
| K.A. Paterson Limited | Construction | 2011 |
| Karibu Property Limited | Real estate | 2003 |
| Kassir Scotland Ltd | Hospitality | 2022 |
| Kawmos Ltd | Financial services | 2024 |
| KC EDU Services Ltd | Education | 2024 |
| Keown Associates Limited | Professional & scientific | 1985 |
| Kepler Consultancy Limited | Real estate | 2022 |
| Kerloch Consulting Ltd | Real estate | 2022 |
| Kerloch Homes Ltd | Professional & scientific | 2022 |
| Kido MU Sool Kwan Ltd | Education | 2023 |
| Kilduthie Limited | Arts & recreation | 2026 |
| Kintail Management Limited | Real estate | 2000 |
| Kirstin Ejsmont Business Law Limited | Professional & scientific | 2023 |
| Kristian Francis Group Ltd | Professional & scientific | 2009 |
| Kyloe Fold Limited | Real estate | 2021 |
| L &S Holdings Limited | Financial services | 2018 |
| L&M Scotland Ltd | Administrative & support | 2026 |
| LAN 19 Limited | Professional & scientific | 2010 |
| Land at Ordhill Ltd | Agriculture & fishing | 2012 |
| Lang & Co (Scotland) Ltd | Professional & scientific | 2019 |
| Law & Co (Ecosse) Ltd | Professional & scientific | 2022 |
| Ledingham Plant Limited | Construction | 2010 |
| LEM Associates Ltd. | Real estate | 2016 |
| Lenro Property Services Ltd | Real estate | 2023 |
| Leobert Limited | Professional & scientific | 2000 |
| Leonidas Properties Ltd | Real estate | 2013 |
| LEOSOPHY5 Ltd | Wholesale & retail | 2021 |
| Lerock Ltd | Wholesale & retail | 2022 |
| Lett Developments Ltd | Real estate | 2024 |
| Lily's Horsebox Catering Ltd. | Wholesale & retail | 2017 |
| Little Brae Properties Ltd | Real estate | 2021 |
| LJM People Plus Ltd | Administrative & support | 2026 |
| LNT Roofing Limited | Construction | 2020 |
| Lochinch Limited | Health & social care | 2013 |
| Lochside Management Limited | Professional & scientific | 2003 |
| Lochside Trading Ltd | Financial services | 2025 |
| Logie Coldstone Trust | Arts & recreation | 2007 |
| Long Walk (Birdhouse) Limited | Hospitality | 2023 |
| Longtarget Limited | Mining & quarrying | 1988 |
| LOW Countries Holding Ltd | Professional & scientific | 2021 |
| Luna and Loam Ltd | Hospitality | 2025 |
| Lutchman Bistro Limited | Hospitality | 2024 |
| Lutchman Limited | Hospitality | 2015 |
| Lydia Pathology Consulting Limited | Health & social care | 2026 |
| Lynx Quality Services Ltd | Professional & scientific | 2024 |
| M & I Steel (Farming) Limited Partnership | | 1999 |
| M & J Accounting Limited | Professional & scientific | 2016 |
| M Mosgrove Services Ltd | Other services | 2024 |
| M.A.C. Plumbing Limited | Construction | 2001 |
| Macpherson.Com Ltd. | Professional & scientific | 2000 |
| Mactravelling (Travel) Ltd | Administrative & support | 2025 |
| MAK Properties Aberdeen Ltd | Real estate | 2018 |
| Management & Design Consultancy (U.K.) Limited | Information & communication | 1988 |
| MAR Project Services Ltd | Professional & scientific | 2023 |
| Marchburn Farms Limited | Agriculture & fishing | 1997 |
| Marine Integrity Management Solutions Ltd. | Professional & scientific | 2010 |
| Marine Parts (Scotland) Ltd | Professional & scientific | 2023 |
| Marineng Ltd. | Other services | 2007 |
| Mark Wight Limited | Wholesale & retail | 2013 |
| Marnoch Technical Limited | Professional & scientific | 2013 |
| Mars Engineering Ltd | Professional & scientific | 2023 |
| Matthew W Merchant Chartered Architect Limited | Professional & scientific | 2019 |
| Mawm Ltd | Hospitality | 2024 |
| Mayell Shearer Ltd. | Professional & scientific | 2003 |
| Mccombie Builders Limited | Construction | 2012 |
| MCQ HSE Consulting Ltd | Professional & scientific | 2019 |
| Mcwilliam Garden Services Limited | Administrative & support | 2015 |
| MD Insights Limited | Professional & scientific | 2025 |
| Mearns Property Limited | Real estate | 2014 |
| Mearns Urquhart Estates Ltd | Real estate | 2025 |
| Melleroy Ltd | Mining & quarrying | 2018 |
| Menta Risus Ltd | Health & social care | 2023 |
| Meta-Worx Ltd | Manufacturing | 2019 |
| Meteoworks Limited | Professional & scientific | 2008 |
| Metropolis Developments Limited | Other services | 1991 |
| Mfsb Services Ltd | Professional & scientific | 2026 |
| MGM Aberdeen Limited | Real estate | 2003 |
| MGS Wellservices Limited | Mining & quarrying | 2011 |
| Middleton Plumbing & Heating Services Limited | Construction | 2024 |
| Milne Electrical Engineering Limited | Professional & scientific | 2013 |
| Mint Dental Care Limited | Health & social care | 2015 |
| MIX List Ltd | Information & communication | 2023 |
| MKW Blacksmith Welders Ltd | Manufacturing | 2016 |
| Montavion Ltd | Professional & scientific | 2021 |
| Montgomery Electrical Ltd | Manufacturing | 2019 |