| Knockan Cottage Ltd. | Hospitality | 2023 |
| L Steven Paraplanning Ltd | Professional & scientific | 2019 |
| Lang Atholl Limited | Arts & recreation | 2015 |
| Larbert Properties Limited | Real estate | 2025 |
| Lauberhorn Holdings Limited | Real estate | 2017 |
| Ldps Renewables Limited | Construction | 2024 |
| Leaders (Scotland) Limited | Construction | 1988 |
| Leah Bella Ltd | Other services | 2024 |
| Lifan Capital Ltd | Real estate | 2025 |
| Lima Consultancy Limited | Information & communication | 2016 |
| Littlejohn Investments Limited | Real estate | 2016 |
| Llafranc Properties Limited | Real estate | 2000 |
| Locate Architects Limited | Professional & scientific | 2004 |
| Lochvia Ltd | Health & social care | 2025 |
| Logo Embroidery Scotland Ltd | Manufacturing | 2012 |
| Loroba Consulting Ltd. | Professional & scientific | 2012 |
| Lullas Dog Grooming Ltd | Wholesale & retail | 2023 |
| Lullas Grooming Ltd. | Wholesale & retail | 2023 |
| Lyon Consulting Limited | Financial services | 2017 |
| Macintyre Chef Services Ltd | Professional & scientific | 2025 |
| Macpherson Real Estate Limited | Real estate | 2024 |
| Majury Change Management Ltd | Professional & scientific | 2016 |
| Making Waves Productions Ltd | Information & communication | 2024 |
| Malcolm Contracts Ltd | Administrative & support | 2022 |
| Mansefield Pubs (1905) Ltd. | Other services | 2017 |
| Mansefield Pubs (LIC) Limited | Professional & scientific | 2017 |
| Material Communications Group Limited | Professional & scientific | 2009 |
| Matrix Financial Planning Ltd | Financial services | 2023 |
| Matt Croal Hairdressing Limited | Other services | 2024 |
| Matt's Manga Emporium Limited | Other services | 2025 |
| Mawgripuk Ltd | Wholesale & retail | 2014 |
| Maxiimoto Ltd | Professional & scientific | 2012 |
| Mcintyre Marine Inspections Ltd | Professional & scientific | 2025 |
| Mckee Home Services Ltd | Construction | 2026 |
| Mclean & Stewart LLP | | 2018 |
| Mcmillan Audit Ltd. | Professional & scientific | 2013 |
| MED Tech Recruitment Ltd | Administrative & support | 2026 |
| Mind Forestry Ltd | Agriculture & fishing | 2022 |
| Mlha Medical Ltd | Wholesale & retail | 2026 |
| Mookie Inc Ltd | Real estate | 2023 |
| Morestrath Limited | Real estate | 2025 |
| Motivateme Social Ltd | Manufacturing | 2021 |
| MR Joinery & Construction Ltd | Construction | 2016 |
| Mscm Services Ltd | Mining & quarrying | 2022 |
| MU Advisory Ltd | Professional & scientific | 2026 |
| Murray and Mcgregor Stoves and Fireplaces Ltd | Construction | 2020 |
| N R Earnshaw Consulting Ltd | Information & communication | 2023 |
| Neil Cameron Associates (Scotland) Ltd | Real estate | 2013 |
| Neptune Rake Ltd. | Other services | 2018 |
| Neroli Beauty Limited | Other services | 2007 |
| Ness Valley Leisure Limited | Real estate | 2008 |
| Nether Braco Boarding Ltd | Other services | 2017 |
| Netherton Renewables Ltd | Real estate | 2024 |
| New Roads International Ltd | Information & communication | 2018 |
| Nisco Integrated Services Limited | Professional & scientific | 2021 |
| NM Fenton Ltd | Financial services | 2025 |
| NMC Coaching Ltd | Professional & scientific | 2022 |
| NO Gods NO Masters Ltd | Hospitality | 2025 |
| NOA Skin Ltd | Other services | 2025 |
| Noize Media Ltd | Professional & scientific | 2021 |
| North 56 Limited | Transport & logistics | 2022 |
| North Joinery and Building Ltd | Construction | 2024 |
| North Property Scotland Ltd | Real estate | 2025 |
| Northend Garage Limited | Wholesale & retail | 2014 |
| Northern Dynamics & Control Ltd | Administrative & support | 2003 |
| Nucleate B Ltd. | Manufacturing | 2009 |
| Nurturnook&Co. Ltd | Manufacturing | 2024 |
| NV Resourcing Limited | Real estate | 2010 |
| NYX Capital Ltd | Financial services | 2025 |
| Ochil Investments Ltd | Real estate | 2017 |
| Ochil Properties Ltd | Real estate | 2026 |
| Octobyte Consulting Limited | Information & communication | 2023 |
| Oinky Games Ltd | Information & communication | 2023 |
| Old Orchil Manor Ltd | Agriculture & fishing | 2019 |
| Olsan Property Group Ltd | Households | 2025 |
| ON Trend Ltd | Wholesale & retail | 2017 |
| Oystercatcher UK Limited | Professional & scientific | 2005 |
| P4 (Scotland) Limited | Other services | 2008 |
| Pallet Truck Tech Ltd | Manufacturing | 2025 |
| Panjan Ltd | Professional & scientific | 2016 |
| Papa Joe's Restaurants Limited | Hospitality | 2002 |
| Paprika Sky Ltd | Wholesale & retail | 2023 |
| Paula Burns Consulting Ltd | Professional & scientific | 2026 |
| PDG Engineering Services Ltd. | Mining & quarrying | 2011 |
| Perthshire Green Heat Ltd | Construction | 2014 |
| Phabbay Limited | Real estate | 2025 |
| Ping Online Communications Limited | Information & communication | 2010 |
| Plantcore Engineering Limited | Manufacturing | 2025 |
| Poit Ltd | Administrative & support | 2025 |
| Pppa Ltd | Information & communication | 2020 |
| PQB Solutions Limited | Professional & scientific | 2018 |
| PR Rh-F Ltd | Hospitality | 2025 |
| PR Rh-K Ltd | Hospitality | 2025 |
| PR Rh-Man Ltd | Professional & scientific | 2025 |
| PR Sl-F T/A the Bawbee Limited | Hospitality | 2025 |
| PR Sl-K Limited | Hospitality | 2025 |
| PR West-F Ltd | Hospitality | 2025 |
| PR West-K Ltd | Hospitality | 2025 |
| PR West-Man Ltd | Hospitality | 2025 |
| Pr-Wk Ltd | Administrative & support | 2025 |