| MB Properties Bathgate Limited | Real estate | 2017 |
| MBD Civil Engineering Ltd | Construction | 2025 |
| MBM Finance Ltd | Financial services | 2025 |
| MC Detailing Limited | Wholesale & retail | 2026 |
| Mcallister Corporation Ltd | Wholesale & retail | 2025 |
| Mcalpine Joinery Limited | Manufacturing | 2023 |
| Mccafferty Hair Limited | Other services | 2010 |
| Mccorisken Plumbing & Heating Ltd | Construction | 2019 |
| Mccormack Truck & BUS Limited | Wholesale & retail | 2025 |
| Mcculloch Properties Limited | Water & waste | 2002 |
| Mcdonald G Transport Limited | Transport & logistics | 2017 |
| Mcdowell Mobile Tyres Ltd | Wholesale & retail | 2026 |
| Mcfaddens Equine Ltd | Agriculture & fishing | 2018 |
| MCG Logistics Limited | Transport & logistics | 2025 |
| Mcgregor Executive Travel Limited | Transport & logistics | 2024 |
| MCI Electrical Limited | Construction | 2026 |
| Mcinnes and Jamieson Holdings Ltd | Financial services | 2025 |
| Mcintyre Masonry (Holdings) Limited | Financial services | 2020 |
| Mcintyre Masonry Limited | Other services | 2009 |
| Mckeown Property Limited | Real estate | 2023 |
| Mclaren Developments ( Scotland) Ltd | Construction | 2023 |
| Mclaren Plant Ltd | Construction | 2014 |
| Mcnicoll Vehicle Hire Ltd. | Administrative & support | 2012 |
| Mcnicoll Vehicle Sales Limited | Administrative & support | 2012 |
| MCV Motors Ltd | Wholesale & retail | 2024 |
| MDH 123 Limited | Hospitality | 1988 |
| Meadowpark Garage Limited | Wholesale & retail | 2010 |
| MED Couriers and Logistics Ltd | Transport & logistics | 2020 |
| Medical & Professional CFP Ltd | Financial services | 2011 |
| Meek Decorating Services Limited | Construction | 2018 |
| Meekison Properties Ltd | Real estate | 2020 |
| Meksh Property Group Ltd | Real estate | 2026 |
| Mendabath Scotland Limited | Construction | 2020 |
| Merchant Solutions Scotland Ltd | Administrative & support | 2025 |
| Meridian Motors Limited | Wholesale & retail | 2021 |
| MGP Consultancy Limited | Professional & scientific | 2012 |
| Mian Brothers Ltd | Wholesale & retail | 2024 |
| Migas Transport Ltd | Transport & logistics | 2023 |
| Milben Ltd | Construction | 2023 |
| Milburn Care Limited | Administrative & support | 2017 |
| Millar Professional Services Limited | Professional & scientific | 2023 |
| Millennium Utilities Group Ltd | Construction | 2016 |
| Millview Logistics Ltd | Transport & logistics | 2008 |
| Milnes Hairdressing Ltd | Other services | 2026 |
| Mina Barber Ltd | Other services | 2021 |
| Ministry of Models Ltd | Wholesale & retail | 2020 |
| Miraal Corporation Ltd | Wholesale & retail | 2026 |
| Miravale Limited | Information & communication | 2025 |
| Mission Hotels Limited | Professional & scientific | 2014 |
| Mitchell Motor Services Ltd | Wholesale & retail | 2024 |
| Mitchell Oswald Limited | Professional & scientific | 2014 |
| Mitchell Properties (Scotland) Limited | Real estate | 2022 |
| Mm&Sb Ltd | Wholesale & retail | 2022 |
| Mo's Fish Bar Ltd | Hospitality | 2026 |
| Mobile Phone Repairs Limited | Other services | 2023 |
| Mobile VET Scotland Ltd | Professional & scientific | 2022 |
| Modern Kitchen Appliances Ltd | Wholesale & retail | 2016 |
| Modern Street Galleries Limited | Wholesale & retail | 2019 |
| Moffat & SON (Haulage) Limited | Transport & logistics | 2003 |
| Monif Ltd | Financial services | 2014 |
| Montkeith Holdings Ltd | Real estate | 2020 |
| Monto Holdings Limited | Professional & scientific | 1984 |
| Monto Struan Limited | Construction | 2024 |
| Moore House School Limited | Education | 1988 |
| Morrison Heating Services Ltd | Construction | 2015 |
| Mowson Coatings Ltd | Construction | 2021 |
| MR Motivapor Ltd | Wholesale & retail | 2019 |
| Mrs.Kiddiwinkles Ltd | Hospitality | 2024 |
| MT Prime Window Cleaning Ltd | Administrative & support | 2021 |
| Muckraw Leasing Limited | Real estate | 2023 |
| Muirhead Holdings Ltd | Professional & scientific | 2025 |
| Mulheronproperties Ltd | Real estate | 2023 |
| Mullen Commercials Ltd | Wholesale & retail | 2025 |
| Muloza Ltd | Health & social care | 2020 |
| Multi-Core Courier Services Ltd | Transport & logistics | 2025 |
| MUM Energy Limited | Construction | 2018 |
| MUM Holdings Limited | Financial services | 2018 |
| Murieston Road Ltd | Real estate | 2025 |
| Murphy Ltd | Construction | 2025 |
| Murray and White Builders and Joiners Ltd | Construction | 2023 |
| Murraysgate Cleaning Services Limited | Administrative & support | 2014 |
| Musiquegifts Ltd | Wholesale & retail | 2025 |
| Muteen’S Mini Mart Ltd | Wholesale & retail | 2025 |
| Mwsk Ltd | Arts & recreation | 2024 |
| My Soul Concern | Administrative & support | 2016 |
| Myka Hair Ltd | Other services | 2017 |
| Myriehall Cottages Ltd | Hospitality | 2022 |
| Myta Property Services Limited | Real estate | 2022 |
| N&P Flooring Ltd. | Wholesale & retail | 2005 |
| Nadayan Ltd | Wholesale & retail | 2011 |
| Nagle Performance Ltd | Education | 2026 |
| Nails LAB 22 Ltd | Other services | 2025 |
| Nairn Property Investors Ltd | Construction | 2022 |
| Nawala Limited | Wholesale & retail | 2025 |
| NB Healthcare Ltd | Administrative & support | 2023 |
| NC Joinery + Carpentry Ltd | Construction | 2025 |
| Ncee Business Consultancy Ltd | Administrative & support | 2017 |
| Ndvr Property Ltd | Real estate | 2023 |
| Neapolitan Kingdom Ltd | Financial services | 2019 |
| Nelson Property Advisory Limited | Administrative & support | 2024 |