| Leishman Catering Ltd | Hospitality | 2017 |
| LEM Surveying Ltd | Professional & scientific | 2016 |
| Lennoch Trading Limited | Administrative & support | 2003 |
| Leslie Property Ltd | Real estate | 2024 |
| Letmate Ltd | Real estate | 2026 |
| Lime Tree Property Consultancy Ltd | Professional & scientific | 2025 |
| Little Scallywags Limited | Other services | 2009 |
| Little Scallywags Nursery Limited | Health & social care | 2016 |
| Living Classrooms C.I.C. | Education | 2010 |
| Loch Rannoch Properties Limited | Real estate | 2021 |
| Lochlane and Laggan (Scotland) Limited | Administrative & support | 2026 |
| Lost Artisans Ltd | Wholesale & retail | 2020 |
| Louisendal Limited | Real estate | 2024 |
| Lovat House BED and Breakfast Ltd | Hospitality | 2016 |
| Love to Cook Scotland Ltd | Hospitality | 2025 |
| LUS & Leaf Ltd | Wholesale & retail | 2025 |
| Lykke Ltd | Administrative & support | 2014 |
| M&Rc Ltd | Real estate | 2026 |
| M.W. Bespoke Joinery Ltd | Manufacturing | 2019 |
| Machine Diagnostics Limited | Real estate | 2012 |
| Macintyre & Thomson Ltd | Real estate | 2015 |
| Mackay CAD Services Ltd. | Information & communication | 2008 |
| Mackinnon Taylor & Co. Limited | Households | 1968 |
| Maclion Consulting Limited | Construction | 2016 |
| Marra Hair & Beauty Ltd | Other services | 2022 |
| Mary Mccall Smith Limited | Agriculture & fishing | 2010 |
| Mcbastian Property Limited | Construction | 2023 |
| Mcconn Psychology Ltd | Arts & recreation | 2022 |
| Mcgowan Highland Properties Ltd | Real estate | 2017 |
| Mcgowan Holiday Lets Ltd | Hospitality | 2026 |
| Mcintosh Trading Limited | Real estate | 2022 |
| Mckeggie Consulting Limited | Professional & scientific | 2022 |
| Meadow Garage (Crieff) Ltd. | Wholesale & retail | 2009 |
| Meisnech Independent Transformations Ltd | Information & communication | 2021 |
| Michael Sweeney (Barbers) Limited | Other services | 2003 |
| MID Cowden Farm Ltd | Agriculture & fishing | 2023 |
| Mindstretchers Ltd. | Education | 1998 |
| Mist and Magic Ltd | Wholesale & retail | 2020 |
| MJG Logistics Ltd | Transport & logistics | 2025 |
| Mobile Measures Ltd | Hospitality | 2019 |
| Monadh Limited | Professional & scientific | 2017 |
| Monarch Empire Developments Ltd | Construction | 2016 |
| Monie Plumbing and Heating Ltd | Construction | 2017 |
| Montanaro Ltd | Hospitality | 2019 |
| Monzie and Cultoquhey Farms | | 1997 |
| Monzie Enterprises Limited | Extraterritorial | 1986 |
| Monzie Joinery Limited | Construction | 1977 |
| Moran Health Consulting Ltd | Professional & scientific | 2024 |
| Morven Estates Limited | Real estate | 2002 |
| Motionlab Ventures Ltd | Information & communication | 2026 |
| Mountain ASH Design Limited | Professional & scientific | 2014 |
| Muckhart Engineering Limited | Construction | 2003 |
| Munro Property Services Ltd | Real estate | 2025 |
| Mvgla Ltd | Professional & scientific | 2014 |
| Myosin Ltd. | Professional & scientific | 2009 |
| N Ross Fencing Limited | Manufacturing | 2013 |
| NAE Ignorance Limited | Information & communication | 2026 |
| Nature Connects Perthshire CIC | Other services | 2022 |
| Neilmackenzieroofingservices Ltd | Construction | 2026 |
| Nestled at Glenturret Limited | Hospitality | 2025 |
| Nexora Platform Ltd | Information & communication | 2025 |
| Northbay Innovations Ltd | Agriculture & fishing | 1995 |
| Nowhere Sauna Ltd | Administrative & support | 2023 |
| Nybjams Limited | Real estate | 2021 |
| O'Neill Energy Consultancy Ltd | Professional & scientific | 2021 |
| Oak Tree Ventures Ltd | Real estate | 2021 |
| Occasions Retail Limited | Wholesale & retail | 2020 |
| ON Fibre Ltd | Construction | 2023 |
| Orchil Consulting Limited | Construction | 2013 |
| ORR Consultancy Services Limited | Information & communication | 2012 |
| O’Driscoll Marine Services Limited | Professional & scientific | 2021 |
| P Reilly Joinery and Building Contractors Ltd | Construction | 2023 |
| Palm Studios Vintage Ltd | Wholesale & retail | 2024 |
| Paragon Executive Solutions Ltd | Professional & scientific | 2020 |
| Parallax Engineering Consultancy Ltd | Professional & scientific | 2026 |
| Peebles Hydro Limited | Hospitality | 1905 |
| Perth Orchestral Productions Ltd | Arts & recreation | 2022 |
| Perthshire Plant Training (Scotland) Ltd | Education | 2015 |
| Perthshire Properties Limited | Real estate | 2021 |
| Perthshire Toy Terrier Limited | Agriculture & fishing | 2008 |
| Phindr Ltd | Professional & scientific | 2025 |
| Pine Valley Homes Ltd | Construction | 2018 |
| PJW Corporate Limited | Agriculture & fishing | 2017 |
| Planet Soap Limited | Extraterritorial | 2010 |
| Planning Digital Services Limited | Information & communication | 2025 |
| Prestige Chauffeur Drive Ltd | Transport & logistics | 2025 |
| Prime House Investments Ltd | Real estate | 2022 |
| Prism Financial Advisory & Security Ltd | Professional & scientific | 2025 |
| Properties@The Sirple Ltd | Real estate | 2020 |
| Prostat Solutions Ltd | Arts & recreation | 2024 |
| Ps.Com Ltd. | Administrative & support | 2000 |
| Raeburn Investments Limited | Real estate | 1998 |
| Rainbird Hospitality Ltd | Hospitality | 2024 |
| Rainworks Development Scotland Ltd | Energy | 2024 |
| Rapidbooks Ltd | Professional & scientific | 2016 |
| Really Real Resources | Professional & scientific | 2018 |
| Regensys Ltd | Manufacturing | 2020 |
| Remake Scotland | Wholesale & retail | 2011 |
| Resilience &Rise Ltd | Administrative & support | 2024 |
| RESON8 Ltd | Professional & scientific | 2005 |