| Mary Queen of Scots Enterprises (Kinross) Limited | Wholesale & retail | 2014 |
| MAS Edin Limited | Wholesale & retail | 2026 |
| Masala Grill Dunfermline Ltd | Hospitality | 2026 |
| Masala Grill Ltd | Hospitality | 2019 |
| Mason Surveys Limited | Professional & scientific | 1995 |
| Mast-Scotland | Agriculture & fishing | 2014 |
| Matson Rentals Ltd | Real estate | 2016 |
| Mattanalytix Limited | Information & communication | 2024 |
| Matthew Fyfe's Pipefitting Services Ltd | Manufacturing | 2014 |
| Mave Holdings Ltd | Real estate | 2021 |
| Maven Oak Limited | Administrative & support | 2023 |
| MAX Electrical Solutions Ltd | Construction | 2021 |
| MAX Horne Trustees Limited | Financial services | 1989 |
| MAX Pass Driving School Limited | Other services | 2008 |
| Maxbentley Limited | Real estate | 2018 |
| Maxflo Drainage Limited | Water & waste | 2023 |
| Maxiom Intelligence Ltd | Information & communication | 2026 |
| Maxtone Ruck Limited | Professional & scientific | 2026 |
| Maxwell Property Solutions Ltd | Real estate | 2019 |
| Mazbi Holdings Limited | Health & social care | 2015 |
| MC Health Scotland Ltd | Health & social care | 2025 |
| MC60ELECTRICAL Limited | Professional & scientific | 2025 |
| Mccaig Consulting Ltd | Professional & scientific | 2024 |
| Mccallum & Co LLP | | 2011 |
| Mccallum Plumbing & Heating Ltd | Construction | 2025 |
| Mccruise Ltd | Administrative & support | 2026 |
| Mcculloch Enterprises 2 Limited | Real estate | 2019 |
| Mcculloch Enterprises Limited | Real estate | 2015 |
| Mcet Limited | Real estate | 2001 |
| Mcfarlane Financial Planning Group Ltd | Financial services | 2026 |
| Mcfarlane Financial Planning Ltd | Financial services | 2019 |
| Mcghie Property Development Ltd | Construction | 2025 |
| Mcgill (Holdings) Ltd | Real estate | 2015 |
| Mcinnes Travel Ltd | Administrative & support | 2025 |
| Mcintyre Ross Limited | Real estate | 2005 |
| Mcivor Rentals Ltd | Real estate | 2024 |
| Mckane Park Holdings Ltd | Arts & recreation | 2026 |
| Mckash Limited | Real estate | 2023 |
| Mckee Property Services Ltd | Administrative & support | 2025 |
| Mckelvie Contracts Limited | Construction | 2021 |
| Mckenzie Therapy Ltd | Health & social care | 2026 |
| Mckewan Technical Services Ltd | Information & communication | 2025 |
| Mclachlan Limited | Construction | 2018 |
| Mcmurtrie Wealth Management Limited | Financial services | 2017 |
| Mcnairosoft Limited | Information & communication | 2023 |
| Mcquade Properties Limited | Real estate | 2025 |
| Mcqueen Landscapes Ltd | Administrative & support | 2018 |
| Mcrawford Limited | Information & communication | 2018 |
| Mcvay Graeme Ltd | Professional & scientific | 2023 |
| MD Investments (Fife) Ltd | Other services | 2021 |
| MD SSE Ltd | Real estate | 2015 |
| Medink Scientific Ltd | Professional & scientific | 2024 |
| Medtype Fife Limited | Health & social care | 2024 |
| Mela Supplies Ltd | Wholesale & retail | 2023 |
| Melt Down Toasties Ltd | Hospitality | 2025 |
| Meraki Therapies Limited | Other services | 2017 |
| Meronym Energy Ltd | Construction | 2022 |
| Merv's Plastic Supplies Ltd | Wholesale & retail | 2021 |
| Methil Dock NO. 3 Assets Limited | Other services | 1998 |
| Metro Property Developments Ltd. | Real estate | 2001 |
| MF Access Limited | Construction | 2017 |
| MG Settings Ltd | Manufacturing | 2026 |
| MGM EHV Services Limited | Professional & scientific | 2023 |
| Mgtk Useri Limited | Real estate | 2018 |
| MGX Consultancy Limited | Information & communication | 2024 |
| MH Home Property Group Ltd | Real estate | 2025 |
| MH Strength Ltd | Arts & recreation | 2023 |
| MHP Fife Ltd | Hospitality | 2026 |
| MHR Fife Limited | Hospitality | 2025 |
| Michael Holligan Associates Limited | Information & communication | 2019 |
| Michael J Bennett Properties Ltd | Real estate | 2015 |
| Mick's Ltd | Hospitality | 2026 |
| Microbetech Solutions Limited | Professional & scientific | 2021 |
| Middlebank Farming Company Limited | Agriculture & fishing | 2020 |
| MIG Consultancy Ltd | Professional & scientific | 2012 |
| Mikaverse Entertainment Ltd | Information & communication | 2023 |
| Mike Webb Health and Fitness Limited | Arts & recreation | 2019 |
| Mill Developments (Scotland) Limited | Real estate | 2007 |
| Millburn Advisory Limited | Professional & scientific | 2024 |
| Millburn Ventures Limited | Real estate | 2024 |
| Miller Hair Limited | Other services | 2017 |
| Millhouse Thirteen Limited | Real estate | 2021 |
| Milly Walters Bridal Designs Ltd | Administrative & support | 2017 |
| Milne Building Services Ltd | Construction | 2019 |
| Mindful Motion Ltd | Arts & recreation | 2018 |
| Minotaur Arcade Ltd | Arts & recreation | 2022 |
| Mint Box Removals Ltd | Transport & logistics | 2018 |
| Miss Ferrier Limited | Education | 2018 |
| Missing Piece Beauty Ltd | Wholesale & retail | 2025 |
| MJA Scaffolding Ltd | Construction | 2017 |
| MJP Property Maintenance Limited | Construction | 2005 |
| MK Home Deals Ltd | Extraterritorial | 2018 |
| ML Photonic Limited | Manufacturing | 2023 |
| MLB Engineering Ltd | Construction | 2024 |
| Mmlr Ltd | Construction | 2017 |
| MO Stock Ltd | Wholesale & retail | 2025 |
| Mo's Music Market Ltd | Wholesale & retail | 2025 |
| Mobbin Medical Ltd | Health & social care | 2019 |
| Mobect Ltd | Information & communication | 2017 |
| Mobilz Ltd | Wholesale & retail | 2016 |