| Mackay SLP | | 1998 |
| Mackayser Limited | Professional & scientific | 2024 |
| Mackenzie & Stuart Group | | 2004 |
| Mackenzie and Moncur Limited (76/10) | | 1894 |
| Mackenzie Ardloch Ltd | Financial services | 2023 |
| Mackenzie Bros Ltd | Real estate | 2021 |
| Mackenzie Edinburgh Ltd | Construction | 2022 |
| Mackenzie Hughes Limited | Construction | 2000 |
| Mackenzie Kerr (Holdings) Limited | Financial services | 2008 |
| Mackenzie Properties Limited | Real estate | 2019 |
| Mackenzie Residential Limited | Construction | 2015 |
| Mackenzie Ventures Ltd | Real estate | 2023 |
| Mackenzies Catering Ltd | Hospitality | 2016 |
| Mackerel Media Limited | Professional & scientific | 2009 |
| Mackie and Mcinnes LLP | | 2017 |
| Mackie Bros. Tours Ltd | Administrative & support | 2023 |
| Mackie Development Limited | Construction | 2026 |
| Mackie Eyecare Limited | Wholesale & retail | 2010 |
| Mackie Inspection Services Ltd. | Mining & quarrying | 2010 |
| Mackie Property Ltd | Administrative & support | 2020 |
| Mackie Specstore Limited | Wholesale & retail | 2012 |
| Mackinnon Communications Ltd | Professional & scientific | 2025 |
| Mackinnon Motor Company Limited | Wholesale & retail | 2009 |
| Mackinnon Site Services Ltd | Construction | 2025 |
| Mackinnon Slater Limited | Manufacturing | 2011 |
| Mackintosh Corporate Lets Ltd | Other services | 2025 |
| Mackintosh Studios Ltd | Professional & scientific | 2025 |
| Macklyn Finance LP | | 2014 |
| Mackmor Pubs Limited | Hospitality | 2026 |
| Maclachlan Enterprises Ltd | Administrative & support | 2021 |
| Maclay Weir Ltd | Real estate | 2020 |
| Maclean & Associates | | 2004 |
| Maclean Creative Limited | Professional & scientific | 2024 |
| Maclean Estate LP | | 2013 |
| Maclean Property Management Limited | Real estate | 2019 |
| Maclean Scotland Limited | Information & communication | 2015 |
| Maclean TM Limited | Professional & scientific | 2007 |
| Maclean's Legal Limited | Professional & scientific | 2024 |
| Maclee Tosh Limited | Professional & scientific | 2014 |
| Macleod Consulting Services Ltd | Information & communication | 2024 |
| Macleod HGV & Plant Services Ltd | Manufacturing | 2025 |
| Macleod Medico-Legal Services Ltd | Health & social care | 2024 |
| Macleod Subsea Consultants Limited | Professional & scientific | 2017 |
| Macmar Limited | Agriculture & fishing | 2018 |
| Macmartin Spirits Limited | Wholesale & retail | 2022 |
| Macmedia.Tv Limited | Information & communication | 2008 |
| Macmerry Management LP | | 2012 |
| Macmillan (SLP) General Partner Limited | Professional & scientific | 2013 |
| Macmillan D C Limited | Energy | 2019 |
| Macmillan Media Limited | Information & communication | 2013 |
| Macmillan Scottish Limited Partnership | | 2013 |
| Macnaughtan Limited | Professional & scientific | 2022 |
| Macneil Consultancy Limited | Information & communication | 1994 |
| Maco Associates Limited | Extraterritorial | 2017 |
| Maco Books Ltd | Professional & scientific | 2025 |
| Macomics Ltd | Professional & scientific | 2018 |
| Macon Corp. LP | | 2016 |
| Macon Resources Group Limited | Administrative & support | 2020 |
| Macourlic Investment Trading (Scotland) Partnership SP | | 2022 |
| Macpharm Limited | Health & social care | 1998 |
| Macpherson (Scotland) Limited | Manufacturing | 2004 |
| Macpherson Orthopaedics Limited | Health & social care | 2017 |
| Macrae Consultants Limited | Information & communication | 2014 |
| Macrae Motorsport Ltd | Wholesale & retail | 2025 |
| Macrae Veit Associates Limited | Professional & scientific | 2013 |
| Macro Strategies Ltd | Financial services | 2012 |
| Macrocom (1065) Limited | Other services | 2019 |
| Macrocom (743) Limited | Construction | 2002 |
| Macrocom Sggt Limited | Other services | 2022 |
| Macron Retail UK Ltd | Administrative & support | 2014 |
| Macroy Trading Limited | Wholesale & retail | 2005 |
| Macruhnau Ltd | Real estate | 2025 |
| Macrury-Bourgaux Trading Co Ltd | Real estate | 2025 |
| Macscott Bond Limited | Manufacturing | 1973 |
| Macsix Enterprises Ltd | Administrative & support | 2025 |
| Macsparrow Properties Limited | Real estate | 2024 |
| Mactaggart Third Fund | Real estate | 2010 |
| Mactool Solutions LP | | 2015 |
| Macveagh Limited Partnership | | 2006 |
| Macvicar Properties Limited | Real estate | 2018 |
| Macwood Properties Limited | Real estate | 2021 |
| MAD Moves Ltd | Transport & logistics | 2025 |
| MAD Times LP | | 2022 |
| Madadays Ltd | Administrative & support | 2024 |
| Madaleine Investment Ltd | Hospitality | 2024 |
| Madanna Steel LP | | 2017 |
| Madaripur Limited | Wholesale & retail | 2024 |
| Madcake Limited | Real estate | 2011 |
| Maddie and Marks Children's Shoes Ltd | Wholesale & retail | 2019 |
| Maddie Rose Media Limited | Professional & scientific | 2026 |
| Maddleton LP | | 2015 |
| Made Entertainment Group Ltd | Education | 2026 |
| Made in Sialkot Ltd | Manufacturing | 2025 |
| Made of Stone Homes Ltd | Real estate | 2022 |
| Made With Numbers Ltd | Information & communication | 2010 |
| Made YOU Dook Ltd | Professional & scientific | 2024 |
| Madec Retail LP | | 2013 |
| Madeheart.Com LP | | 2013 |
| Madeiro Consulting LP | | 2017 |
| Madeline Development LP | | 2013 |