| Moda Ceramics Limited | Construction | 2020 |
| Modellersunited Ltd | Wholesale & retail | 2020 |
| Moffat Projects (Fife) Ltd | Construction | 2009 |
| Molinaro Holdings Limited | Real estate | 2002 |
| Molinaro Limited | Hospitality | 2010 |
| Moncur Homes Ltd | Real estate | 2025 |
| Money & Meaning Limited | Professional & scientific | 2025 |
| Money BEE Media Ltd | Professional & scientific | 2023 |
| Monkey Bear Ltd | Wholesale & retail | 2022 |
| Moo-Holdings Ltd | Financial services | 2018 |
| Moo-Let Franchise Ltd | Administrative & support | 2020 |
| Moo-Let.Com Ltd | Real estate | 2011 |
| Moo-Maintenance Ltd | Construction | 2017 |
| Moonberry Press Ltd | Information & communication | 2026 |
| Moonshine Traders Ltd | Wholesale & retail | 2013 |
| Moore Subsea Ltd | Professional & scientific | 2019 |
| Moorelands by Kelty LLP | | 2012 |
| Mootaloo Ltd. | Wholesale & retail | 2021 |
| MOR Transport Ltd | Transport & logistics | 2025 |
| Morar Property Services Limited | Real estate | 2018 |
| Moray MOR Ltd | Professional & scientific | 2020 |
| Morgan Group Property Improvements Limited | Construction | 2022 |
| Morgan Joinery Services Limited | Manufacturing | 2018 |
| Morgana & Scarlett Ltd | Wholesale & retail | 2026 |
| Morris Walker Roofing Ltd | Construction | 2025 |
| Morrison Capital Limited | Real estate | 2025 |
| Morrow Construction Management Services Ltd | Construction | 2018 |
| Mortgage Help Scotland Ltd | Financial services | 2006 |
| Moss Hairdressing Ltd | Other services | 2024 |
| Mossgreen Inspection Services Ltd | Professional & scientific | 2026 |
| Mossvale Enterprises Limited | Real estate | 2025 |
| Mostkeen Limited | Transport & logistics | 1998 |
| Motherwell Islamic Educational and Cultural Community Center Limited | Health & social care | 2025 |
| Motivana Limited | Other services | 2025 |
| Motor Vehicle Services (Dunfermline) Limited | Wholesale & retail | 2024 |
| Moultrie-Waring Ltd | Real estate | 2025 |
| Move Things Ltd | Wholesale & retail | 2025 |
| MPC (Fife) Limited | Professional & scientific | 2018 |
| MPF Commercial Ltd | Administrative & support | 2013 |
| MPH Business Solutions Limited | Administrative & support | 2004 |
| Mpjc Limited | Professional & scientific | 2013 |
| MPS Retail Group Ltd | Wholesale & retail | 2025 |
| MR Fencing Fife Limited | Construction | 2017 |
| MRB Pro Ltd | Transport & logistics | 2025 |
| MRC Mortgages Ltd | Financial services | 2020 |
| MRM Fleet Services Ltd | Wholesale & retail | 2026 |
| MRM Healthcare LLP | | 2024 |
| MRM Property Limited | Real estate | 1998 |
| Mrosyth Ltd | Hospitality | 2026 |
| MRW Contracting Ltd | Wholesale & retail | 2023 |
| MSL Engineering Limited | Professional & scientific | 2011 |
| Mssw Foods Ltd | Hospitality | 2024 |
| MTN Home & Gifts Ltd | Wholesale & retail | 2017 |
| Muircockhall Developments Ltd. | Construction | 2006 |
| Muirhall Construction Limited | Real estate | 1988 |
| Muirside Capital Limited | Real estate | 2024 |
| Mulberry Hill Renovations Ltd | Real estate | 2024 |
| Multifix Garage Ltd | Wholesale & retail | 2019 |
| Murch Merch Ltd | Wholesale & retail | 2025 |
| Murphy Five Ltd. | Transport & logistics | 2003 |
| Murray & Burrell Limited | Construction | 1946 |
| Murray Webster Properties Limited | Real estate | 2012 |
| Murrayfield Medical Limited | Health & social care | 2022 |
| Mursha Developments Ltd | Construction | 2019 |
| Murshid Accountancy Ltd | Professional & scientific | 2024 |
| Murshid and Co Accountants Limited | Professional & scientific | 2008 |
| Museum House Consulting Limited | Professional & scientific | 2025 |
| Mushicap Games Ltd | Information & communication | 2025 |
| Mushtaq Investments Limited | Hospitality | 2007 |
| Mussen Consulting Services Ltd | Professional & scientific | 2011 |
| Must BE Crackers Ltd | Wholesale & retail | 2023 |
| Mustafa Sffo Ltd | Transport & logistics | 2026 |
| MV Travel Limited | Transport & logistics | 2025 |
| MW Joinery Services Limited | Construction | 2008 |
| MW Technical Solutions Limited | Professional & scientific | 2016 |
| Mw.R Properties Ltd | Other services | 2025 |
| My Money Ltd | Financial services | 2017 |
| My Money Plan Limited | Financial services | 2017 |
| My Taxi Dunfermline Ltd | Transport & logistics | 2023 |
| Mycabit Ltd | Transport & logistics | 2025 |
| Mylne Ltd | Professional & scientific | 2008 |
| MYM8 Removals Ltd. | Transport & logistics | 2019 |
| Mypaymentsguru Limited | Transport & logistics | 2025 |
| Mythical Duck Limited | Professional & scientific | 2021 |
| N & a Ventures Ltd | Construction | 2015 |
| N MAC Deliveries Ltd | Transport & logistics | 2025 |
| N Raza Holdings Ltd | Financial services | 2022 |
| N Sm&P Ltd | Hospitality | 2025 |
| N&E Barbers Limited | Other services | 2025 |
| Nadia Munro Coaching Ltd | Professional & scientific | 2025 |
| Nanogear Ltd | Wholesale & retail | 2017 |
| Napier CS Ltd | Construction | 2019 |
| Napper Chapper Ltd | Other services | 2023 |
| Narvida Limited | Manufacturing | 1947 |
| Natasha Arnott Project Management Consultancy Limited | Administrative & support | 2023 |
| Natural Born Roofers Ltd | Construction | 2022 |
| Naturi Homes Ltd | Construction | 2018 |
| Nautoshark Ltd. | Information & communication | 2017 |
| Nazareth (Scotland) Limited | Arts & recreation | 2009 |
| NB Access Solutions Ltd | Construction | 2018 |