| MA Accountancy Edinburgh Ltd | Professional & scientific | 2024 |
| MA Cafe Limited | Hospitality | 2023 |
| MA Cake Design Ltd | Wholesale & retail | 2020 |
| MA Catering Food Limited | Hospitality | 2026 |
| MA COM & Creations LP | | 2024 |
| MA Desire Limited | Hospitality | 2017 |
| MA Fast Food Scot Ltd | Hospitality | 2025 |
| MA Nora Ltd | Hospitality | 2024 |
| MA Renovations Ltd | Construction | 2025 |
| MA Services 25 Ltd Limited | Information & communication | 2025 |
| Maalau Limited | Hospitality | 2025 |
| Maat International & Goldfield Capital Group S LP | | 2022 |
| Maaten Ltd | Information & communication | 2025 |
| MAB Bookmakers Limited | Arts & recreation | 2011 |
| MAB Property Limited | Real estate | 2012 |
| Maben Mortgages Ltd | Financial services | 2024 |
| Mablestine LP | | 2015 |
| Mabsfield Ltd | Professional & scientific | 2024 |
| MAC & RAO Ltd | Construction | 2024 |
| MAC and Co Creative Ltd | Professional & scientific | 2024 |
| MAC Arena Foods Company Ltd | Hospitality | 2014 |
| MAC BET Limited | Real estate | 1973 |
| MAC Consulting (Scotland) Limited | Construction | 2016 |
| MAC Faire Scotland LP | | 2022 |
| MAC GP Limited | Financial services | 1999 |
| MAC I Founder Partner "a" SLP | | 2000 |
| MAC I Founder Partner "B" SLP | | 2000 |
| MAC Modanero Ltd | Other services | 2022 |
| MAC Plumbing Solutions Limited | Construction | 2021 |
| Macal Ltd. | Professional & scientific | 2000 |
| Macallan Removals Limited | Wholesale & retail | 2025 |
| Macam Brazil LP | | 2015 |
| Macandeoir Investment Trading (Scotland) Partnership SP | | 2022 |
| Macaroon Holdings Limited | Real estate | 2023 |
| Macarthur Harvesting Limited | Agriculture & fishing | 2003 |
| Macaskill Associates Limited | Administrative & support | 2011 |
| Macau Tech LP | | 2004 |
| Macaulay Macaulay Limited | Professional & scientific | 2022 |
| Macaulay-Hendry Holdings Limited | Hospitality | 2023 |
| Macbackpackers Limited | Hospitality | 1996 |
| Macbeath Family Law Limited | Professional & scientific | 2022 |
| Macbuild Contracts Ltd | Construction | 2024 |
| Macc Invest Ltd | Financial services | 2013 |
| MACCALLUM63 Limited | Professional & scientific | 2001 |
| Maccem Limited | Construction | 2007 |
| Maccorquodale Enterprises Limited | Transport & logistics | 2008 |
| Macdog Limited | Information & communication | 2012 |
| Macdonald & Muir Limited | Manufacturing | 1936 |
| Macdonald Accountancy Services Limited | Professional & scientific | 2018 |
| Macdonald and Rees Limited | Administrative & support | 2013 |
| Macdonald Engineers Group Limited | Construction | 2022 |
| Macdonald Family 2 Ltd | Financial services | 2026 |
| Macdonald Joinery & Building Contractors Ltd | Construction | 2022 |
| Macdonald Licensing (Scotland) Limited | Other services | 2010 |
| Macdonald Mortgages Ltd | Financial services | 2020 |
| Macdonald Morton Ltd | Professional & scientific | 2008 |
| Macdonald Options Title Limited | Professional & scientific | 2003 |
| Macdonald ORR Limited | Financial services | 1996 |
| Macdonald Properties Commercial Limited | Real estate | 2018 |
| Macdonald Properties Residential Limited | Real estate | 2017 |
| Macdonald Renwick Ltd. | Real estate | 2026 |
| Macdonald Vale Limited | Real estate | 2026 |
| Macdrivers Ltd | Transport & logistics | 2013 |
| Macer Capital LP | | 2012 |
| Maceve&Son Ltd | Manufacturing | 2025 |
| Macfadyen Preservation Limited | Other services | 1999 |
| Macfarlan Smith Limited | Manufacturing | 1960 |
| Macfarlane Technical Solutions LAB Ltd | Information & communication | 2025 |
| Macfarlane, Lang & Company, Limited | Professional & scientific | 1904 |
| Macg Consulting Limited | Professional & scientific | 2015 |
| Macgregor & Hayward Ltd | Wholesale & retail | 2025 |
| Macgregor Hairdressing Ltd | Other services | 2016 |
| Macgregor Lettings Ltd | Real estate | 2025 |
| Macgregor Management Limited | Professional & scientific | 2011 |
| Macgregor Property Limited | Real estate | 2017 |
| Mach Five Ltd | Manufacturing | 2023 |
| Mach Holdings Ltd | Real estate | 2016 |
| Machair Property Limited | Financial services | 2019 |
| Machina Espresso Ltd | Wholesale & retail | 2013 |
| Machina Southside Ltd | Hospitality | 2016 |
| Machine Control Engineers Limited | Manufacturing | 2014 |
| Machine Intelligence Solutions Ltd | Information & communication | 2024 |
| Machinery Building Company LP | | 2013 |
| Machines With Vision Limited | Information & communication | 2015 |
| Macinnes Traders & Co | | 2001 |
| Macintosh & Partners | | 2000 |
| Macintyre Associates | | 1991 |
| Macintyre Home Improvements Ltd | Construction | 2025 |
| Macintyre Investment Trading (Scotland) Partnership SP | | 2022 |
| Macintyre Scott & Co. Limited | Wholesale & retail | 1933 |
| MACINTYRES(2016) Limited | Other services | 2016 |
| Mack Cabs Limited | Transport & logistics | 2014 |
| Mack Local Ltd | Wholesale & retail | 2023 |
| Mackay & Shaw Ltd. | Wholesale & retail | 1999 |
| Mackay Bros Limited | Wholesale & retail | 2011 |
| Mackay Consulting Group Ltd | Professional & scientific | 2018 |
| Mackay Hall Financial Services Ltd | Financial services | 2008 |
| Mackay Hall Holdings Limited | Financial services | 2020 |
| Mackay Hannah Limited | Professional & scientific | 2003 |
| Mackay Pubs Ltd | Hospitality | 2022 |