| Mcqueen Installations Limited | Construction | 2003 |
| Meerkat Tea Ltd | Information & communication | 2022 |
| Mekaen Ltd | Real estate | 2023 |
| Meldrums Apartments Ltd | Hospitality | 2023 |
| Meldrums Ceres Ltd | Hospitality | 2023 |
| Mellow Homes Limited | Construction | 2018 |
| Mental Health Training (Scotland) Ltd | Education | 2019 |
| MGR Sports Tours Ltd | Administrative & support | 2014 |
| Micropowders Ltd | Manufacturing | 2020 |
| Middlefield Estates Ltd | Real estate | 2014 |
| Middlemist Design Ltd | Construction | 2011 |
| Middlemist Property Ltd | Real estate | 2023 |
| Milne Developments Ltd | Construction | 2020 |
| Mining Footprint Ltd | Mining & quarrying | 2019 |
| Missing Elephant Services Limited | Professional & scientific | 2022 |
| Mitchell (Ceres) Limited | Wholesale & retail | 1959 |
| Miya Wilson PT Limited | Arts & recreation | 2026 |
| MKP Estate Limited | Real estate | 2021 |
| Mkworldtakeout Ltd | Hospitality | 2025 |
| MNR Travel Ltd | Hospitality | 2014 |
| Monax Glass Limited | Manufacturing | 1998 |
| Monimail Builders Ltd | Construction | 2020 |
| Monimail Tower Project Ltd | Arts & recreation | 2020 |
| Monsoon Hospitality Falkland Ltd | Hospitality | 2019 |
| Moonlight Roofing & Building Limited | Construction | 2018 |
| Moroja Limited | Hospitality | 2025 |
| Mossy Days Limited | Hospitality | 2021 |
| Mount Pelion Ltd | Manufacturing | 2025 |
| Mountain Bothies Association | Hospitality | 1998 |
| MP Films Limited | Information & communication | 2026 |
| MRK Engineering Ltd | Manufacturing | 2016 |
| Muchalls Inn Limited | Hospitality | 2008 |
| My Party DJ Ltd | Information & communication | 2026 |
| N J Haxton Limited | Health & social care | 2016 |
| N Rotheram Travel Ltd | Administrative & support | 2023 |
| N&R Cupar Ltd | Hospitality | 2024 |
| N.C.L. Consultancy Ltd | Professional & scientific | 2016 |
| Navigate Golf Tours Ltd | Administrative & support | 2016 |
| Nawdasht Barbers Ltd | Other services | 2024 |
| Neilson Electrical Ltd | Manufacturing | 2025 |
| Nethergate Limited | Real estate | 2008 |
| Netmr Scotland Limited | Information & communication | 2013 |
| Newburgh Flooring Limited | Wholesale & retail | 2024 |
| Newburgh Handloom Weavers (Fife) Ltd | Manufacturing | 2024 |
| Newhill Properties Limited | Real estate | 2020 |
| Newsplus (Cupar) Ltd | Wholesale & retail | 2012 |
| Nexam ST Andrews Ltd | Manufacturing | 2011 |
| Nguyen DUC Van 68 Ltd | Other services | 2025 |
| Nicol Orthopaedics Ltd | Health & social care | 2022 |
| Nimbus Beds Ltd | Wholesale & retail | 2017 |
| NKF Consulting Ltd | Professional & scientific | 2026 |
| NMS Development Ltd | Health & social care | 2022 |
| NN Consulting Limited | Information & communication | 2021 |
| Northbank Rentals and Storage Limited | Hospitality | 2025 |
| Northend Pizzeria Cupar Limited | Hospitality | 2026 |
| Nourish Cupar Limited | Hospitality | 2022 |
| Number 10 (Fife) Limited | Hospitality | 2019 |
| Nutrition Communications Ltd | Professional & scientific | 2025 |
| Oakley Heritage Ltd | Construction | 2024 |
| Oliphant Garage Doors & Services Limited | Construction | 2017 |
| Onward With YOU Ltd | Professional & scientific | 2024 |
| Orient Food Trading Ltd | Hospitality | 2019 |
| ORR Foodie Limited | Agriculture & fishing | 2016 |
| PAN Properties Limited | Real estate | 2016 |
| Parknowe Farm LLP | | 2016 |
| Parkview Fife Limited | Agriculture & fishing | 1997 |
| Peat Inn Limited | | 1979 |
| Penny Press Factory Ltd | Manufacturing | 2019 |
| Perth Kitchens Ltd | Wholesale & retail | 2025 |
| Phoenix Developments (Scotland) Limited | Administrative & support | 2002 |
| Pillai Radiology Ltd | Health & social care | 2019 |
| Pitmilly Limited | Hospitality | 2018 |
| Pittachope Farm | | 1997 |
| PJ & L Wood Ltd | Hospitality | 2019 |
| PL Joinery Limited | Manufacturing | 2017 |
| Playa Limited | Financial services | 2011 |
| Playplus Ltd | Hospitality | 2018 |
| Pohankesh Ltd | Hospitality | 2024 |
| Precise Property Ltd | Extraterritorial | 2016 |
| Premium Mobile Bars Ltd | Hospitality | 2013 |
| Premiumgolftour Limited | Administrative & support | 2014 |
| Project Barra Limited | Information & communication | 2017 |
| Property by MRN Ltd | Real estate | 2025 |
| Property Crew Limited | Other services | 2009 |
| Provan Contracting Limited | Agriculture & fishing | 2026 |
| Purple Dragon Marketing Ltd | Professional & scientific | 2021 |
| Python Property Management Ltd | Real estate | 2015 |
| QK Management Services Ltd | Households | 2026 |
| Quale Homes Limited | Construction | 2016 |
| Quale Homes Lundin Links Limited | Construction | 2019 |
| Quale Homes Thornton Limited | Construction | 2021 |
| Quill Accounts Holdings Ltd | Financial services | 2024 |
| R & D Storage (Cupar) Limited | Administrative & support | 2019 |
| R C Scott Limited | Administrative & support | 2019 |
| R H Tamlyn UK Ltd | Wholesale & retail | 2020 |
| R&H Renovations Ltd | Real estate | 2025 |
| R&R Landscapes Maintenance Ltd | Administrative & support | 2025 |
| R.S Agricultural Services Limited | Administrative & support | 2025 |
| Radivo Ltd | Health & social care | 2026 |
| Raingator Limited | Extraterritorial | 2013 |