| Luckyman Barbers Club Ltd | Other services | 2026 |
| Lumbini Limited | Real estate | 2019 |
| Luxe and Lily Ltd | Wholesale & retail | 2025 |
| Mack Drone Limited | Administrative & support | 2023 |
| Makzee Ltd | Hospitality | 2026 |
| Management Joinery Solutions Ltd. | Construction | 2013 |
| Mane Hair & Beauty Limited | Other services | 2018 |
| Manis Retail Ltd | Wholesale & retail | 2023 |
| Mark Mitchell Independent Funeral Directors Limited | Other services | 2013 |
| Mark Slimming Joinery Ltd | Manufacturing | 2017 |
| Masons Mortar Holdings Limited | Administrative & support | 2021 |
| Masons Mortar Limited | Manufacturing | 1989 |
| MAX QA Limited | Professional & scientific | 2018 |
| Mclaren Capital Properties Ltd | Real estate | 2026 |
| Mcpake Holdings Ltd | Financial services | 2025 |
| Mera Accounting Limited | Professional & scientific | 2026 |
| Messrs Law Limited | Construction | 2024 |
| Mexitalia Food Limited | Hospitality | 2025 |
| Mgjg Construction Ltd | Construction | 2025 |
| Millbros Property Development Ltd | Real estate | 2025 |
| MKY Fabrication & Engineering Services Ltd | Professional & scientific | 2023 |
| MMK Boutique Ltd | Wholesale & retail | 2018 |
| Moorelands Holdings Limited | Financial services | 2024 |
| Moorelands Travel Limited | Administrative & support | 2010 |
| MOR Accounting Services Ltd | Professional & scientific | 2025 |
| Morachd Ltd | Other services | 2019 |
| Morkampers Ltd | Real estate | 2022 |
| Mrlk Holiday Homes Limited | Hospitality | 2024 |
| Mrlk Property Services Ltd | Real estate | 2026 |
| Mustafa Housing Ltd | Real estate | 2023 |
| Mustafa Stores Ltd | Wholesale & retail | 2021 |
| My Cowdenbeath CIC | Arts & recreation | 2022 |
| Name-Droppers Limited | Manufacturing | 1987 |
| New Peking Inn Edinburgh Ltd | Hospitality | 2022 |
| Nexus Ambulance Group Ltd | Health & social care | 2025 |
| NGR Club Ltd | Manufacturing | 2025 |
| Nicki's Memorials Limited | Other services | 2024 |
| Onyx Coaching & Health Ltd | Health & social care | 2023 |
| Optimised Properties Ltd | Real estate | 2025 |
| Pane in the Glass Window Cleaners Ltd | Administrative & support | 2026 |
| Path Property Developments Limited | Real estate | 2016 |
| Patterson Diesel Limited | Wholesale & retail | 2003 |
| Pawsome Breaks Ltd | Other services | 2019 |
| Petanna Pet Supplies Limited | Wholesale & retail | 2015 |
| Pillarr Ltd | Construction | 2026 |
| PJM Apps Ltd | Information & communication | 2026 |
| Planet Velo Limited | Wholesale & retail | 2011 |
| Plas-Med Fife Limited | Construction | 2007 |
| Plumbing and Heating Dynamics Limited | Construction | 2017 |
| Premium Logs Fife Ltd | Wholesale & retail | 2026 |
| Prestige Developments Scotland Ltd | Construction | 2019 |
| Pretty Sharp Wellbeing Centre Ltd | Other services | 2025 |
| Protection K9 Limited | Agriculture & fishing | 2025 |
| Radio Cowdenbeath CIC | Information & communication | 2022 |
| Raja Bros Cowdenbeath Ltd | Wholesale & retail | 2024 |
| Raja Bros Stenhouse Ltd | Wholesale & retail | 2022 |
| RIA Retail Ltd | Wholesale & retail | 2024 |
| Richard Cairns Property Development Limited | Real estate | 2020 |
| Rios Waste Management Ltd | Administrative & support | 2020 |
| Rippin Kidz Limited | Arts & recreation | 2016 |
| RJ Trade Solutions Limited | Hospitality | 2026 |
| Rkps Business Advisers Limited | Professional & scientific | 2007 |
| RM Rendering and Building Solutions Limited | Construction | 2023 |
| Rossjar Rope Access Ltd | Construction | 2026 |
| Rosyth Desserts Ltd | Hospitality | 2024 |
| RPS Joinery Ltd | Construction | 2025 |
| Rsam Ltd | Other services | 2024 |
| Rtel Properties Ltd | Construction | 2025 |
| Ruby Home Care Ltd | Health & social care | 2026 |
| Rustic Tatties Limited | Hospitality | 2025 |
| S Greig QS Ltd | Professional & scientific | 2023 |
| S.K Mechanical Solutions Limited | Manufacturing | 2018 |
| S.K.E Groundworks and Civils Ltd | Construction | 2025 |
| SAG Taxi Ltd | Transport & logistics | 2026 |
| Samou Property Holding Ltd | Other services | 2019 |
| Samou Property Ltd | Real estate | 2018 |
| SC542687 Ltd | Construction | 2016 |
| Scamps Childcare Ltd | Education | 2021 |
| Scamps OUT of School Clubs Ltd | Health & social care | 2012 |
| School Team Productions Limited | Information & communication | 2025 |
| Scottravels Ltd | Transport & logistics | 2026 |
| Sdow Ltd | Construction | 2022 |
| SGJ Group Limited | Financial services | 2024 |
| Silk and Fresh Flower POT Limited | Wholesale & retail | 2011 |
| Sits Property Limited | Real estate | 2022 |
| Siuux Ltd | Financial services | 2025 |
| SJM Commercial Properties Ltd | Construction | 2025 |
| SK Contracts Scotland Ltd | Construction | 2024 |
| SK Family Limited | Wholesale & retail | 2025 |
| Slora Limited | Hospitality | 2004 |
| Soccer Stars Academy Cheshire West and Staffordshire Ltd | Education | 2023 |
| Sound Property Services Ltd | Households | 2023 |
| Soundcrew.Info Community Interest Company | Manufacturing | 2014 |
| Springhill Properties (Fife) Ltd | Real estate | 2024 |
| Springwater Direct Ltd. | Wholesale & retail | 1996 |
| SRI Nidhi BH Limited | Transport & logistics | 2024 |
| SSC Fire & Security Ltd | Administrative & support | 2023 |
| Star Travel Coaches Ltd | Transport & logistics | 2019 |
| Stark Bauen Safety Ltd | Professional & scientific | 2025 |
| Stemar Cafe Ltd | Hospitality | 2025 |