| John Dennis & Company (Scotland) Limited | Construction | 2005 |
| John Dodds Ltd | Construction | 2024 |
| Joule Commercial Services Limited | Construction | 2025 |
| JR Tech Ltd | Manufacturing | 2025 |
| JRJ Trading Ltd | Other services | 2019 |
| Juniper Taxis Limited | Transport & logistics | 2001 |
| Just Dreaming Aesthetics Limited | Other services | 2021 |
| Juxtaposition Properties Ltd | Real estate | 2025 |
| K&C Kitchens and Bathrooms Ltd | Construction | 2018 |
| Kanishka Group Ltd | Real estate | 2017 |
| KDH Property Ltd | Real estate | 2021 |
| Kerry Property Lettings & Management Ltd | Real estate | 2022 |
| Kesseler Edinburgh Limited | Wholesale & retail | 2024 |
| Keystone Storage Limited | Transport & logistics | 2026 |
| Kids Cabs Ltd | Transport & logistics | 2011 |
| Kirkton Taxis Ltd. | Professional & scientific | 2009 |
| Klozers Limited | Professional & scientific | 2014 |
| KSS Electrical Services Ltd | Construction | 2025 |
| Kwiktrade Ltd | Administrative & support | 2026 |
| L G Properties (Scotland) Ltd | Real estate | 2015 |
| L PIA Limited | Hospitality | 2013 |
| L PIA Properties Ltd | Real estate | 2016 |
| LA Ropes Limited | Construction | 2021 |
| Lasswade Gymnastics Club | Arts & recreation | 2014 |
| Lasswade Plumbing and Heating Limited | Construction | 2018 |
| Lasswade Property Services Limited | Construction | 2018 |
| LCH Elec Solutions Limited | Other services | 2020 |
| Learn to Drive With Peter Ltd | Education | 2026 |
| LEARN2DRIVE Scotland Ltd. | Education | 2017 |
| Leitmotif Partners Ltd | Professional & scientific | 2025 |
| Lemon Squeezy Driving School Limited | Other services | 2008 |
| Lenaghen Roofing Services Limited | Administrative & support | 2015 |
| Libations Limited | Hospitality | 2025 |
| Lido Trading Limited | Other services | 2014 |
| Lin's Fastfood Ltd | Hospitality | 2024 |
| Little Laughs TA Ltd | Arts & recreation | 2025 |
| LM Works Ltd | Wholesale & retail | 2025 |
| LMB Heating Limited | Manufacturing | 2025 |
| Lmlmc Ltd | Professional & scientific | 2021 |
| Lothian Cat Rescue | Administrative & support | 2009 |
| Lothian Property Revivals Ltd | Construction | 2022 |
| LSB Detailing & Valeting Limited | Administrative & support | 2021 |
| Luxfashionista Ltd | Wholesale & retail | 2020 |
| M D Superstore Ltd | Real estate | 2008 |
| Mackenzie Sutherland Limited | Professional & scientific | 2012 |
| Mackenzietraining Ltd | Health & social care | 2022 |
| MAL Bloodstock Ltd | Arts & recreation | 2024 |
| Maple Home Improvement Ltd | Construction | 2025 |
| Mareta Ltd | Wholesale & retail | 2022 |
| Mark Robertson & Sons Ltd | Construction | 2024 |
| Mark Robertson Limited | Construction | 2010 |
| Martin Mellor Publishing Services Ltd. | Information & communication | 2003 |
| Matt Ramsey Props Ltd | Information & communication | 2019 |
| MAX Bonnyrigg Limited | Wholesale & retail | 2018 |
| Mchaig Properties Ltd | Real estate | 2025 |
| Mcintosh Taxis Ltd. | Transport & logistics | 1998 |
| Mclean Change Management Limited | Professional & scientific | 2011 |
| Mcmenemy Limited | Professional & scientific | 2014 |
| Mcsigns Interpreting Ltd | Professional & scientific | 2025 |
| MDW Scotland Ltd | Professional & scientific | 2000 |
| MED100 Ltd | Education | 2025 |
| Mercod Stars Ltd | Professional & scientific | 2024 |
| MF Project Management and Construction Services Ltd | Construction | 2023 |
| Mhdc 1 Ltd | Administrative & support | 2021 |
| Mike Heatlie Personal Training Ltd | Other services | 2008 |
| Mike Heatlie Productions Ltd | Information & communication | 2024 |
| Mill Joinery Limited | Manufacturing | 2013 |
| Millburn Manufacturing Limited | Manufacturing | 2025 |
| Modus Fabrications Limited | Construction | 1984 |
| Mole Tips Limited | Arts & recreation | 2017 |
| Monteith Compliance Safety and Solutions Ltd | Professional & scientific | 2022 |
| Morrison Joinery Ltd | Construction | 2021 |
| Mortgage and Protection Financial Services Limited | Financial services | 2020 |
| Moto Co Spa Ltd | Administrative & support | 2024 |
| Mpeter Joinery Ltd | Construction | 2019 |
| Musselgate Investments Ltd | Real estate | 2022 |
| My Smile Aesthetics Limited | Health & social care | 2020 |
| N&4A'S Ltd | Health & social care | 2024 |
| Nasus Holdings Ltd | Real estate | 2025 |
| Natrabrow 2 Ltd | Other services | 2019 |
| Neowatt Ltd | Professional & scientific | 2025 |
| Nevis Tyres and Vehicle Services Ltd | Wholesale & retail | 2025 |
| Newwood Bars Limited | Hospitality | 2022 |
| Ninety Property Limited | Real estate | 2017 |
| Novatutors Limited | Education | 2021 |
| NTR (Scotland) Ltd | Information & communication | 2010 |
| OB Murphy Ltd | Real estate | 2025 |
| Obiyoda Capital Properties Ltd | Real estate | 2025 |
| ONA Scaffolding Ltd | Construction | 2025 |
| One Lasswade Limited | Wholesale & retail | 2023 |
| P.F.R. Taxis Ltd. | Professional & scientific | 1999 |
| Pakarian Taxis Ltd. | Professional & scientific | 2005 |
| Pentview Limited | Transport & logistics | 2003 |
| PG Steel Consultancy Ltd | Professional & scientific | 2020 |
| Phimister Ltd | Information & communication | 2024 |
| Plan to Prosper Wealth Management LLP | | 2014 |
| Platinum Heating Services Limited Ltd | Professional & scientific | 2016 |
| Plumb Scotland Ltd | Construction | 2025 |
| PME Motor Engineers Ltd | Wholesale & retail | 2020 |
| Prestige Driving School (Edinburgh) Limited | Other services | 2016 |