| JIM Murphy Engineering Limited | Manufacturing | 1988 |
| JJ Brewco Ltd | Professional & scientific | 2024 |
| JK BIB Ltd | Wholesale & retail | 2026 |
| JLM Electrics Ltd | Construction | 2012 |
| JMB Plumbing & Heating Services Ltd | Construction | 2023 |
| JMG 2 Limited | Manufacturing | 2010 |
| John Mcgavigan Limited | Manufacturing | 1993 |
| Johnstone Agricultural Services Ltd | Administrative & support | 2014 |
| JR Offshore Services Limited | Professional & scientific | 2015 |
| JRS Industrial Supplies Ltd | Manufacturing | 2016 |
| JT Drywall Solutions Ltd | Construction | 2015 |
| JTH Holdings Ltd | Real estate | 2019 |
| JTH Properties Ltd | Financial services | 2019 |
| June Holmes Letting Ltd | Real estate | 2024 |
| Just Kwik Ltd | Administrative & support | 2025 |
| K MAC Plasterers Ltd | Construction | 2021 |
| K.D Roofing and Coatings Ltd | Construction | 2018 |
| Kantipur Ltd | Hospitality | 2023 |
| KD Media Limited | Professional & scientific | 2003 |
| Keeko’S Carpentry Ltd | Construction | 2023 |
| Kellys Karpets Limited | Wholesale & retail | 2000 |
| Kelvin Autos Ltd | Wholesale & retail | 2008 |
| Kelvinhaugh Consulting Ltd | Information & communication | 2018 |
| Kennedy Coachworks Ltd | Wholesale & retail | 1998 |
| Kerr Compressor Engineers (East Kilbride) Limited | Manufacturing | 1984 |
| Kerr Engineering & Fabrication Limited | Manufacturing | 1981 |
| Kimeph Investments LP | | 2009 |
| KIP Mcgrath Tuition East Kilbride LP | | 2024 |
| Kipek Limited | Education | 2024 |
| Kirriemuir Nursery School Limited | Education | 2003 |
| KLT Property Ltd | Real estate | 2022 |
| Kmcd (EK) Ltd | Wholesale & retail | 2018 |
| Kmcd Homes Ltd | Real estate | 2026 |
| L&D Property (Scotland) Ltd | Real estate | 2017 |
| L8 Water Hygiene Limited | Professional & scientific | 2016 |
| LA Concept Trading Ltd | Wholesale & retail | 2025 |
| Laboratory Specialist Services (UK) Limited | Manufacturing | 1970 |
| Lanarkshire Estate Agents Ltd | Real estate | 2024 |
| Largs SA 2 Ltd | Hospitality | 2023 |
| Largs SA Ltd | Real estate | 2020 |
| Laurietec Fleet Services Ltd | Wholesale & retail | 2024 |
| LE Shawarma Ltd | Hospitality | 2026 |
| Leaf Electrical (Scotland) Ltd | Construction | 2026 |
| Learnings Applied Limited | Professional & scientific | 2010 |
| Ledaig Distillery (Tobermory) Limited | Professional & scientific | 1993 |
| Lega Ntertainment Ltd | Arts & recreation | 2019 |
| Legacy Investment Holdings LP | | 2018 |
| Liber Training Ltd | Education | 2026 |
| Liberty Partners Group LP | | 2018 |
| Lighting Online Group Limited | Wholesale & retail | 2012 |
| LIM Associates Limited | Other services | 2023 |
| Linda Curr Design Limited | Administrative & support | 2011 |
| Lite Bite Mobile Catering Ltd. | Hospitality | 2009 |
| Lithoprint Holdings Limited | Professional & scientific | 1994 |
| Little Scholars (Nursery) Ltd. | Education | 2002 |
| Live Love Home Ltd | Wholesale & retail | 2019 |
| Livingaire Air Conditioning Limited | Construction | 2019 |
| Ljpb (Scotland) Ltd | Other services | 2024 |
| Loral Properties Limited | Real estate | 2012 |
| Lorelle Atara Ltd | Wholesale & retail | 2025 |
| LOW Key Tattoo Limited | Other services | 2017 |
| LS Decorators & Ames Tapers Ltd | Construction | 2024 |
| Ltjc Consultancy Ltd | Information & communication | 2024 |
| LU Innovations Ltd | Wholesale & retail | 2022 |
| Lucas Grace Investments Ltd | Real estate | 2020 |
| Lucky Luciano Ltd | Hospitality | 2023 |
| Lupaia Business Advisory Services Limited | Administrative & support | 2024 |
| M H. J N R International Ltd | Wholesale & retail | 2023 |
| M.S.D. (Scotland) Limited | Wholesale & retail | 2025 |
| Macdonald Pneumatic Tools Limited | Manufacturing | 2016 |
| Macdonald Spaces Ltd | Real estate | 2023 |
| Maciver Group Ltd | Real estate | 2023 |
| Maciver Taxi Services Ltd | Transport & logistics | 2023 |
| Macodoo Ltd | Professional & scientific | 2024 |
| Madmag Investments Ltd | Financial services | 2011 |
| MAE Cruz Ltd | Health & social care | 2018 |
| Maintain Property Services (Scotland) Ltd | Construction | 2018 |
| Manitowoc FP, Inc. | | 1996 |
| Mansfield Construction Limited | Construction | 2016 |
| Maraz Holdings LP | | 2016 |
| Matco Safety and PAT Testing Ltd | Construction | 2026 |
| Maxwell Building Ltd | Administrative & support | 2016 |
| Maya Leisure Ltd | Hospitality | 2015 |
| MBM Print SCS Limited | Manufacturing | 2014 |
| MBM Roofing Limited | Professional & scientific | 2003 |
| Mcconnell Limited | Construction | 1998 |
| Mccool's Universe Limited | Wholesale & retail | 2026 |
| Mckinnie Motor Engineers Ltd | Wholesale & retail | 2019 |
| Mckinnon Holdings Limited | Administrative & support | 2000 |
| Mclean's Multi-Trades Ltd | Construction | 2025 |
| MD Electrical Contractors Ltd. | Construction | 2007 |
| MDS Catering Limited | Hospitality | 2017 |
| Meadowhead Inflatables Ltd | Administrative & support | 2022 |
| Mediaprint EK Limited | Manufacturing | 2020 |
| MEG Investments LP | | 2023 |
| Merchant City Global Holdings Limited | Professional & scientific | 2013 |
| Merit Force Investment Holdings LP | | 2020 |
| MG Traders Ltd | Wholesale & retail | 2021 |
| Michael Waddell Couriers Ltd | Transport & logistics | 2025 |
| Mike Meller Ltd | Professional & scientific | 2019 |