| Mitchell Online Limited | Professional & scientific | 2022 |
| MMG Cleaning Ltd | Administrative & support | 2014 |
| MMS Coachworks Ltd | Manufacturing | 2025 |
| Mollmac Construction Limited | Construction | 2023 |
| Molmac Construction Limited | Construction | 2023 |
| Money Habits Ltd | Financial services | 2026 |
| Moon Construction Limited | Construction | 2025 |
| Moriarti Design and Marketing Limited | Administrative & support | 2002 |
| Mortgage Nest Ltd | Financial services | 2020 |
| Mpjnstar Ltd | Hospitality | 2020 |
| MPM Joinery Limited | Construction | 2002 |
| MR IT Solutions Ltd | Information & communication | 2018 |
| MS Construction and Consultancy Ltd | Construction | 2022 |
| MTM Joinery Ltd | Administrative & support | 2005 |
| MTN Hardware Ltd | Wholesale & retail | 2016 |
| Murray Event Services Ltd | Administrative & support | 2022 |
| Murrayburgh Limited | Administrative & support | 1994 |
| Mysore Elite Stays Ltd | Real estate | 2025 |
| Naba Shipping Consortium Limited | Transport & logistics | 2025 |
| Nairn Investments Limited | Financial services | 2025 |
| Nale Barber Ltd | Other services | 2024 |
| Natasha Cowan Photography Ltd | Professional & scientific | 2023 |
| Nepburn Limited | Hospitality | 2019 |
| New Happiness Limited | Hospitality | 2018 |
| New Intent Ltd | Professional & scientific | 2022 |
| New Tandoori Limited | Hospitality | 2023 |
| Newbigging Travel Limited | Transport & logistics | 2015 |
| Newtown Recycling Group Limited | Financial services | 2026 |
| Nextgenoutsystems Limited | Information & communication | 2024 |
| Nibbly Bits Grazing Boards Limited | Hospitality | 2024 |
| Nikki at Jj's Bakehouse Limited | Manufacturing | 2024 |
| NOK Management Services Limited | Information & communication | 2015 |
| Nooks & Crannies Cleaning Company Ltd | Administrative & support | 2025 |
| Nootropical Ltd | Manufacturing | 2023 |
| Norritch Joinery Limited | Construction | 2015 |
| North 26 Ltd | Information & communication | 2026 |
| North Care Services Ltd | Health & social care | 2025 |
| Northern Automobile Company Limited | Extraterritorial | 1962 |
| Nosean Limited | Wholesale & retail | 2025 |
| Nu-Cairn Ltd | Other services | 2020 |
| Nu-Hire Limited | Other services | 2020 |
| Nuform Pilates Limited | Arts & recreation | 2024 |
| Nugen Recycling & Environmental Solutions Ltd | Water & waste | 2019 |
| Oakloch Limited | Extraterritorial | 2002 |
| OAS & Associates Limited | Information & communication | 2020 |
| Ocean Zhuang Ltd | Hospitality | 2022 |
| Offshore Consultancy Services Ltd | Professional & scientific | 2024 |
| Old Havana Limited | Hospitality | 2026 |
| Oltech Limited | Professional & scientific | 2015 |
| OMC Inspection Ltd | Professional & scientific | 2018 |
| OMK Auto Tech Ltd | Wholesale & retail | 2025 |
| Opsessed Ltd | Professional & scientific | 2025 |
| Optofab Consulting Ltd. | Information & communication | 2009 |
| Opulence Property Collective Ltd | Real estate | 2025 |
| Opulence Security & Services Ltd | Administrative & support | 2024 |
| Orple Limited | Professional & scientific | 2019 |
| Ovards Ltd | Professional & scientific | 2026 |
| Oven and Stove Ltd | Hospitality | 2024 |
| Own Label Company Scotland Ltd | Wholesale & retail | 2012 |
| Oxland UK Limited | Extraterritorial | 2006 |
| Pacific IT Solution Limited | Information & communication | 2026 |
| Pacific Shelf 1773 Limited | Construction | 2014 |
| Paguro Ideas Limited | Professional & scientific | 2012 |
| Pakistan Express Cargo Ltd | Transport & logistics | 2014 |
| Panorama Etours Ltd | Administrative & support | 2023 |
| Panorama Tours Ltd | Administrative & support | 2023 |
| Paramount Contractors (Scotland) Limited | Administrative & support | 2017 |
| PAS Building Services Ltd | Construction | 2024 |
| Passion Restaurants Limited | Hospitality | 2012 |
| Pawsitive Pups Dog Training Ltd | Administrative & support | 2025 |
| Pawsitive Start Ltd | Professional & scientific | 2020 |
| PCH2020 Ltd | Financial services | 2020 |
| Pedal to the Metal Bicycle Services Limited | Wholesale & retail | 2021 |
| Pentland Tyres Ltd | Wholesale & retail | 2023 |
| Perbon Projects Ltd | Construction | 2024 |
| Perth Honda Limited | Wholesale & retail | 2009 |
| Pet EYE Clinic Ltd | Professional & scientific | 2013 |
| Peter J Russell & Company Ltd. | Manufacturing | 2003 |
| Philda Logistics Ltd | Transport & logistics | 2025 |
| Phone FIX Broxburn Ltd | Wholesale & retail | 2022 |
| Physio Ecosse Ltd | Health & social care | 2016 |
| Pinnacle Property Group (Scotland) Ltd | Real estate | 2025 |
| Pinnacle Renewables (Scotland) Limited | Professional & scientific | 2022 |
| PIX Games Ltd | Information & communication | 2022 |
| PJC Joinery Limited | Construction | 2024 |
| Plant Materia Ltd | Administrative & support | 2022 |
| Play 9 Score 36 Ltd | Education | 2026 |
| PM Accident Repair Specialist Ltd | Wholesale & retail | 2021 |
| PMD Refrigeration Limited | Manufacturing | 2013 |
| Poseidon Communications Ltd | Information & communication | 2023 |
| Power Adapters UK Limited | Wholesale & retail | 2009 |
| Powered by Ltd | Professional & scientific | 2018 |
| Powerflow Solutions Ltd. | Other services | 2002 |
| Premier Hydroponics Limited | Wholesale & retail | 2009 |
| Prestige Cloud Company Ltd | Manufacturing | 2017 |
| Prime Offers Limited | Wholesale & retail | 2021 |
| Prime Property Developments (Scotland) Ltd | Real estate | 2023 |
| Primitivo Broxburn Limited | Hospitality | 2014 |
| Properties AVP Limited | Real estate | 2026 |
| Propnest Ltd | Real estate | 2024 |