| Lochlands Farm Limited | Agriculture & fishing | 2009 |
| Lorntyglen Ltd | Manufacturing | 2018 |
| Loyal Developments Ltd. | Hospitality | 2002 |
| Loyal Leisure Ltd. | Arts & recreation | 2006 |
| LUD Castle (Computing) Limited | Agriculture & fishing | 1986 |
| Luma Pilates Limited | Arts & recreation | 2024 |
| M W Stephens 2025 Ltd | Arts & recreation | 2025 |
| M Wysocka Services Ltd | Health & social care | 2025 |
| M&A Fencing Ltd | Construction | 2025 |
| M&J Onions Ltd | Hospitality | 2022 |
| Macleod & Torrens Painting Contractor Ltd | Construction | 2024 |
| Magnus Murray Family Solutions Ltd | Financial services | 2014 |
| Make Tech FLY Ltd | Information & communication | 2019 |
| Mantalk Ltd | Other services | 2022 |
| Marine Contracts (Scotland) Limited | Manufacturing | 2011 |
| Mark a Lynch Couriers Ltd | Transport & logistics | 2024 |
| Markets Between Two Firths Ltd | Real estate | 2023 |
| Marlee Cleaning Services Ltd | Administrative & support | 2026 |
| Marley's Family Run Takeaway Limited | Hospitality | 2023 |
| Marrs of Methlick Limited | Wholesale & retail | 2004 |
| Marshall Engineering Ltd | Professional & scientific | 2024 |
| Mcallan Safety Consultancy Ltd | Professional & scientific | 2025 |
| Mcarthur Manor Ltd | Hospitality | 2017 |
| Mcgeachy Holdings Limited | Real estate | 2020 |
| Mcgrath Clinics Ltd | Arts & recreation | 2018 |
| Mcintyre Fruit Ltd | Agriculture & fishing | 2005 |
| Mckay Transport Ltd | Transport & logistics | 2025 |
| Mckenzie Plumbing and Heating Limited | Construction | 2024 |
| Mcmil 1964 Limited | Financial services | 2017 |
| Meauna Logistics Ltd | Transport & logistics | 2026 |
| Meet & Make CIC | Hospitality | 2026 |
| Meigle and Ardler Community Development Trust Ltd | Other services | 2020 |
| Meigle Community Trust | Arts & recreation | 2004 |
| Mektek Engineering Ltd | Professional & scientific | 2014 |
| Melville Jameson Productions Limited | Information & communication | 2006 |
| Menzies Engineering Limited | Professional & scientific | 2016 |
| Methven Pharmacy Ltd | Health & social care | 2007 |
| Middlefish Films Limited | Information & communication | 2011 |
| Middleton & Rose (Aberdeen ) Ltd | Professional & scientific | 2025 |
| Middleton and Rose LLP | | 2010 |
| Mike Simpson Plumbing & Heating Limited | Construction | 2006 |
| Milford Vintage Engineering Ltd. | Wholesale & retail | 2005 |
| Miller Gerrard Limited | Professional & scientific | 2011 |
| Millgate Bar Limited | Hospitality | 2019 |
| Mirage Construction Ltd | Construction | 2016 |
| Mitchell Scottish Properties Limited | Real estate | 2017 |
| MJL Construction (Scotland) Limited | Construction | 2005 |
| MJM (Glenshee Properties) Ltd | Real estate | 2026 |
| Moffat Solutions Limited | Administrative & support | 2017 |
| Montana Management (Dundee) Limited | Real estate | 2008 |
| Mount Blair Community Development Trust | Other services | 2011 |
| Moyness Agri Services Ltd | Agriculture & fishing | 2018 |
| MS Electrical Perthshire Limited | Construction | 2025 |
| MT Consultants (Alyth) Limited | Real estate | 1998 |
| Murdoch Wood Ltd | Agriculture & fishing | 2022 |
| Murray Pennycook Ltd | Construction | 2019 |
| N & M Pyper Properties Ltd. | Real estate | 2015 |
| N & N Foot Trimming Limited | Agriculture & fishing | 2008 |
| Nacm Limited | Professional & scientific | 2009 |
| Naturale Aesthetics Ltd | Other services | 2025 |
| ND Blairgowrie Ltd | Wholesale & retail | 2025 |
| Neill Monteith Partners | | 1996 |
| Nelson Properties (Dundee) Limited | Real estate | 1958 |
| Nest Creative Spaces Community Interest Company | Wholesale & retail | 2019 |
| Newbiggin Properties Ltd | Real estate | 2022 |
| Newfield (Dundonald) Limited | Wholesale & retail | 1993 |
| Nexabiz Ltd | Information & communication | 2018 |
| Nexus Capture Ltd | Manufacturing | 2023 |
| Nicol Johnston Limited | Professional & scientific | 2018 |
| Nicolas Matei Ltd | Transport & logistics | 2024 |
| Noon Tea Ltd | Wholesale & retail | 2026 |
| Norlog Limited | Construction | 1996 |
| Ntaba Ltd | Information & communication | 2025 |
| Oaklié’S Ltd | Construction | 2024 |
| Objective Invest Limited | Real estate | 2020 |
| Ocad Properties Limited | Construction | 2025 |
| OF Network Limited | Financial services | 2018 |
| Olcadan Consulting Limited | Information & communication | 2012 |
| Old Spital Farms | | 1994 |
| OOR WEE Livestock Limited | Manufacturing | 2026 |
| Pan's Fastfood Limited | Hospitality | 2018 |
| Pangolin Creative Ltd | Professional & scientific | 2026 |
| Parkhill Estate Rattray Blairgowrie Ltd | Agriculture & fishing | 2025 |
| PAT Conroy Plumbing Heating and Building Services Ltd | Construction | 2025 |
| Pave IT Limited | Construction | 2006 |
| Payduck Ltd | Hospitality | 2018 |
| PD Home Improvements Ltd | Hospitality | 2025 |
| Pelagic Technical Services Ltd | Professional & scientific | 2018 |
| Penco Trades Limited | Construction | 2022 |
| Pennycook Properties Limited | Real estate | 2021 |
| Persie Lens Limited | Professional & scientific | 2025 |
| Perth MOT Centre Ltd | Wholesale & retail | 2022 |
| Perthshire Agricultural Properties Limited | Extraterritorial | 2005 |
| Perthshire Camper and Motorhome Buyers Ltd | Wholesale & retail | 2026 |
| Perthshire PIE Company Limited | Professional & scientific | 2018 |
| Peter M. Drummond Ltd. | Construction | 1998 |
| Phdeliveries Ltd | Transport & logistics | 2025 |
| Phoenix Property Investment (Scotland) Limited | Real estate | 2002 |
| Physiological Solutions Ltd | Professional & scientific | 2026 |
| Pink Swan Properties Ltd | Real estate | 2025 |