| Lunar Lets Ltd | Real estate | 2024 |
| Lundie Castle Limited | Agriculture & fishing | 2001 |
| Lundie Engineering Limited | Professional & scientific | 2017 |
| Lundin Property Limited | Real estate | 2022 |
| Luskentyre Consulting Limited | Administrative & support | 2018 |
| Luskentyre Investments Limited | Professional & scientific | 2011 |
| Lusso Properties Dundee Limited | Real estate | 2017 |
| LUX Indos Takeaway Limited | Hospitality | 2026 |
| LUX Landscapes Ltd | Administrative & support | 2019 |
| Luxe Academy Ltd | Other services | 2026 |
| Luxe Market Ltd | Wholesale & retail | 2026 |
| Luxe Shopfitting Ltd | Construction | 2023 |
| Luxe TAY Properties Ltd | Construction | 2026 |
| Luxe Veloura Ltd | Wholesale & retail | 2026 |
| Luxeair Ltd | Hospitality | 2023 |
| Luxfront L.P. | | 2011 |
| Luxstreet Export L.P. | | 2016 |
| Luxury Nails Dundee Ltd | Other services | 2024 |
| LVG Universal L.P. | | 2015 |
| LW Services (Dundee) Ltd | Wholesale & retail | 2025 |
| LWH Holdings Limited | Financial services | 2024 |
| LXC Limited | Real estate | 2011 |
| Lychee Taxis Limited | Transport & logistics | 2022 |
| LYD Autos Ltd | Wholesale & retail | 2024 |
| Lynform Worldwide L.P. | | 2016 |
| Lynisla Limited | Real estate | 2019 |
| Lynton Invest L.P. | | 2015 |
| Lyon Building Services Ltd. | Construction | 2007 |
| Lyon Validation Consultancy Limited | Professional & scientific | 2020 |
| Lyons Removals Ltd | Transport & logistics | 2016 |
| LYP 2024 Ltd | Wholesale & retail | 2024 |
| M & a (Dundee) Limited | Real estate | 2022 |
| M & a Taxis Ltd | Transport & logistics | 2025 |
| M & B Plumbing & Heating Ltd | Construction | 2021 |
| M & D Taxis Limited | Transport & logistics | 2010 |
| M & EMS Dental Limited | Health & social care | 2020 |
| M & F (Building Services) Limited | Professional & scientific | 1999 |
| M & H Foster Limited | Health & social care | 2015 |
| M & J Builders (Dundee) Limited | Construction | 2013 |
| M & L Properties (Scotland) Limited | Real estate | 2007 |
| M & L Pubs Limited | Hospitality | 2020 |
| M & M Blackness Ltd | Health & social care | 2017 |
| M & M Plumbing & Heating Supplies Limited | Construction | 2007 |
| M & M Properties Investments Limited | Real estate | 2015 |
| M & S Decorators (Tayside) Ltd | Construction | 2024 |
| M & S Tayside Limited | Transport & logistics | 2019 |
| M & T Taxis Ltd | Transport & logistics | 2021 |
| M a Associates (Scot) Ltd | Hospitality | 2017 |
| M a H Joinery & Building Services Limited | Construction | 2015 |
| M G Well Serv Ltd | Mining & quarrying | 2011 |
| M Joynson Ltd | Education | 2024 |
| M M Video Editors Limited | Information & communication | 2026 |
| M Motors (Scotland) Ltd | Wholesale & retail | 2020 |
| M N Welding Services Ltd | Professional & scientific | 2020 |
| M P Private Ltd | Wholesale & retail | 2023 |
| M Rees Property Ltd | Real estate | 2026 |
| M Robbie Engineering Limited | Professional & scientific | 2025 |
| M S Plating Limited | Manufacturing | 2017 |
| M Spink Electrical Ltd | Construction | 2024 |
| M Stewart Support Services Limited | Administrative & support | 2017 |
| M W Reid Ltd | Construction | 2025 |
| M&Am Associates Limited | Real estate | 2018 |
| M&D Slater Ltd | Arts & recreation | 2025 |
| M&E Enterprises Ltd | Wholesale & retail | 2025 |
| M&Jmc Bars Ltd | Hospitality | 2022 |
| M&M Construction Services Ltd. | Other services | 2018 |
| M&M Consultancy 123 Ltd | Real estate | 2026 |
| M&N Mckeown Holdings Ltd | Financial services | 2026 |
| M&NGROUP24 Ltd | Wholesale & retail | 2025 |
| M.A. Hodgson Design Services Ltd. | Administrative & support | 2006 |
| M.A.R.S. Dundee Limited | Manufacturing | 2013 |
| M.A.S Offshore Services Ltd | Administrative & support | 2026 |
| M.Ad Agency Limited | Professional & scientific | 2021 |
| M.B Logistics Ltd | Transport & logistics | 2025 |
| M.E.C. Holdings (Scotland) Limited | Financial services | 2014 |
| M.Hickey Limited | Health & social care | 2015 |
| M.K.M Slating Limited | Construction | 2015 |
| M.Mason Well Work Ltd | Mining & quarrying | 2026 |
| M.R. Property (Dundee) Ltd | Real estate | 2012 |
| M1D Limited | Hospitality | 2019 |
| M2 Solid Surface Solutions Limited | Construction | 2016 |
| M2B Associates Limited | Professional & scientific | 2013 |
| M2M Projects L.P. | | 2015 |
| MA Fast Foods Ltd | Hospitality | 2020 |
| MA Roofing Services Ltd. | Construction | 2022 |
| Maarseveen Consultancy Ltd | Other services | 2011 |
| MAC Auto Investments Limited | Manufacturing | 2020 |
| MAC Cabs Ltd | Transport & logistics | 2021 |
| MAC Dhuibhne Brewing Services Ltd | Manufacturing | 2024 |
| MAC Dyno Ltd | Wholesale & retail | 2019 |
| MAC Motorsport Ltd | Wholesale & retail | 2015 |
| MAC Motorsport Shop Ltd | Wholesale & retail | 2023 |
| MAC Taxis Dundee Ltd | Transport & logistics | 2025 |
| Macangie Ltd | Real estate | 2025 |
| Macarthur Development Consultants Limited | Professional & scientific | 2020 |
| Macarthur Properties Ltd | Real estate | 2021 |
| Maccarthy Organization L.P. | | 2015 |
| Macdonald Design Services Ltd | Energy | 2019 |
| Macer Audio Limited | Professional & scientific | 2019 |
| Mach Energy Services Ltd | Construction | 2024 |