| Mahlas Music Limited | Wholesale & retail | 2020 |
| Mahsa Holdings Ltd | Agriculture & fishing | 2026 |
| MAI Holdings Ltd | Real estate | 2021 |
| MAI Phuong Ltd | Real estate | 2023 |
| MAI Private Hire Ltd | Transport & logistics | 2021 |
| Maia Capital LP | | 2015 |
| Maiden Developments Limited | Extraterritorial | 1991 |
| Maiden Traders & Co | | 1994 |
| Maidencraig Investments Limited | Real estate | 2003 |
| Maidencraig Realisations Limited | Real estate | 2024 |
| Maidment Services Ltd | Professional & scientific | 2023 |
| Maidsafe.Net Limited | Professional & scientific | 2006 |
| Maieutic Minds Limited | Education | 2014 |
| Mail Boxes ETC Edinburgh Ltd | Administrative & support | 2024 |
| Mailboxes 247 Limited | Transport & logistics | 2009 |
| Main Alliance L.P. | | 2011 |
| Main Box Ventures LP | | 2013 |
| Main Core Electrical Services Ltd | Construction | 2021 |
| Main Forex LP | | 2018 |
| Main Green Ltd | Hospitality | 2019 |
| Main Partnership L.P. | | 2012 |
| Main SET 01 SLP LP | | 2024 |
| Main Shutters Ltd | Manufacturing | 2017 |
| Main Street Beanery Ltd | Hospitality | 2018 |
| Main Street Ventures LP | | 2015 |
| Main Sunny Limited | Energy | 2023 |
| Maincom Capital LP | | 2015 |
| Maine (Europe) L.P. | | 2012 |
| Mainer SP | | 2002 |
| Mainfold Trade L.P. | | 2015 |
| Mainford (UK) LP | | 2013 |
| Mainholm Stores Ltd | Wholesale & retail | 2022 |
| Mainjobz Limited | Administrative & support | 2024 |
| Mainland Commercial Services L.P. | | 2011 |
| Mainland Property Company L.P. | | 2010 |
| Mainstar Properties LP | | 2015 |
| Mainstream Digital Print & Design Ltd. | Manufacturing | 2005 |
| Mainstream Print Centre Ltd. | Manufacturing | 2008 |
| Mainstream Publishing Company (Edinburgh) Limited | Information & communication | 1978 |
| Mainstreet Consulting Limited | Professional & scientific | 2013 |
| Maintainwise Limited | Construction | 2026 |
| Mair Havard Associates Limited | Professional & scientific | 2009 |
| Mais Ltd | Real estate | 2022 |
| Maisie and Ruth Limited | Education | 2022 |
| Maisie's Boutique Limited | Wholesale & retail | 2012 |
| Maison Concepts Limited | Real estate | 2016 |
| Maison DE Grâce Limited | Financial services | 2026 |
| Maison DE Moggy Ltd | Hospitality | 2014 |
| Maison Delacroix LP | | 2021 |
| Maison Suriya Limited | Other services | 2026 |
| Maitland Retail Limited | Wholesale & retail | 2023 |
| Maitri Vinayak PVT Ltd | Real estate | 2024 |
| Maiz Legacy Kitchen Ltd | Hospitality | 2025 |
| Maizebau LP | | 2010 |
| Majestic Asia Ltd | Wholesale & retail | 2023 |
| Majestic Monograms Limited | Professional & scientific | 2016 |
| Majestic Traders Ltd | Wholesale & retail | 2020 |
| Majesty Venture LP | | 2015 |
| Majite Ltd | Information & communication | 2024 |
| Major Alliance L.P. | | 2012 |
| Major Commerce LP | | 2019 |
| Major Commercial L.P. | | 2009 |
| Major Management (Scotland) Limited | Administrative & support | 2009 |
| Major Retail Supplies L.P. | | 2015 |
| Major Sandstone and Roofing Services Ltd | Construction | 2020 |
| Major Software Services L.P. | | 2012 |
| Major Solutions L.P. | | 2011 |
| Major Technology L.P. | | 2016 |
| Majorr Entertainment Ltd. | Arts & recreation | 2020 |
| MAK (Edinburgh) Ltd | Financial services | 2026 |
| MAK 7 Management Ltd | Extraterritorial | 2011 |
| Mak's CT Company Limited | Construction | 2016 |
| Mak-Uk Ltd | Wholesale & retail | 2025 |
| Maka Enterprises Ltd | Real estate | 2013 |
| Makadaway LP | | 2015 |
| Makani Arab Limited | Hospitality | 2024 |
| Makar Productions Limited | Information & communication | 1996 |
| Makarness Ltd | Information & communication | 2022 |
| Makas SUB Duration Ltd | Administrative & support | 2022 |
| Makashii Ltd | Wholesale & retail | 2025 |
| Makaslar Limited | Other services | 2019 |
| Makassar LP | | 2011 |
| Makawana Walks CIC | Education | 2024 |
| Make Believe Edinburgh Ltd | Health & social care | 2023 |
| Make Hope Possible Limited | Professional & scientific | 2024 |
| Make IT Uniq Ltd | Professional & scientific | 2021 |
| Make Profit LP | | 2015 |
| Make Scotland Ltd. | Real estate | 2013 |
| Make Things Happen Design Studio Ltd | Professional & scientific | 2020 |
| Makeba Management LP | | 2015 |
| Maker Industries L.P. | | 2012 |
| Makers & Takers LP | | 2014 |
| Makeup by Lynn Hair & Beauty Parlour Ltd | Other services | 2020 |
| Makhdoom Your Personal Designer Ltd | Wholesale & retail | 2025 |
| Maki Aberdeen Ltd | Hospitality | 2024 |
| Maki Birmingham Ltd | Hospitality | 2024 |
| Maki Property Ltd | Real estate | 2019 |
| Makika Capital LP | | 2012 |
| Making Ideas Work Group Limited | Professional & scientific | 2019 |
| Making Trax Limited | Administrative & support | 2011 |