| Maple Capital LP | | 2015 |
| Maple Lime Ltd | Hospitality | 2019 |
| Maple Mania LP | | 2017 |
| Maple SIX Group Limited | Information & communication | 2022 |
| Maple Stream LP | | 2015 |
| Maple Tree VII LP | | 2022 |
| Maplebridge Ventures Ltd | Wholesale & retail | 2026 |
| Maplebyte Limited | Information & communication | 2025 |
| Maplemont Trade LP | | 2012 |
| Maplesudden Limited | Professional & scientific | 1992 |
| Mapleville Estate LP | | 2013 |
| Maplewood Commercial Property Limited | Real estate | 2022 |
| Mapo SP | | 2002 |
| Mapp Psychology Edinburgh Ltd | Health & social care | 2025 |
| Mapped Space Ltd | Information & communication | 2020 |
| Mappendix Ltd | Information & communication | 2018 |
| Mapservislink LP | | 2020 |
| Maptek Ltd | Wholesale & retail | 2019 |
| Mapuche SP | | 2003 |
| Maqbool (Scotland) Ltd | Transport & logistics | 2023 |
| Maqo Technologies LP | | 2017 |
| Maqtech Solutions Ltd | Wholesale & retail | 2025 |
| MAR Azul SP | | 2001 |
| MAR DE Balearic SP | | 2002 |
| MAR LE Blanc SP | | 2002 |
| Maramoto Limited | Professional & scientific | 2016 |
| Marani Agro LP | | 2014 |
| Maranti Group LP | | 2016 |
| Maraplay Limited | Information & communication | 2025 |
| Marart Services LP | | 2004 |
| Marathon Race LP | | 2003 |
| Marattos Limited | Wholesale & retail | 2025 |
| Maraya (One) Limited | Extraterritorial | 2011 |
| Marbel Universal LP | | 2017 |
| Marberg Ltd | Professional & scientific | 2019 |
| Marble Enterprises LP | | 2017 |
| Marble Properties Ltd | Real estate | 2005 |
| Marble SLP LP | | 2024 |
| Marbus Consulting LP | | 2016 |
| Marc Investment Management Ltd | Extraterritorial | 2010 |
| Marcel Digital LP | | 2015 |
| Marcel Investments Limited | Professional & scientific | 2002 |
| Marcel Source LP | | 2016 |
| Marcell Consulting Limited | Professional & scientific | 2024 |
| Marchando Ltd | Education | 2026 |
| Marchant Consultants Limited | Real estate | 2013 |
| Marchell Consult LP | | 2017 |
| Marchesa Trade LP | | 2015 |
| Marchie Estates Ltd | Real estate | 2019 |
| Marchmont 36 Limited | Professional & scientific | 2021 |
| Marchmont Express Edinburgh Ltd | Wholesale & retail | 2025 |
| Marchmont Letting Ltd | Real estate | 2026 |
| Marchside Property Limited | Real estate | 2013 |
| Marcia Gliksman Coaching and Consulting LP | | 2019 |
| Marcie Trade LP | | 2015 |
| Marcin Ptak Tattoo Ltd | Other services | 2022 |
| Marco Valve Corp. | Professional & scientific | 2019 |
| Marco's Leisure Limited | Hospitality | 1979 |
| Marcocucina Ltd | Hospitality | 2025 |
| Marcol Trade Services Ltd | Construction | 2025 |
| Marconester Ltd | Manufacturing | 2025 |
| Marcorossi Limited | Hospitality | 2017 |
| Marcosolotraining Limited | Arts & recreation | 2022 |
| Marcousis LP | | 2001 |
| Marcoz Limited | Transport & logistics | 2023 |
| Mardon Plant Hire Limited | Extraterritorial | 1965 |
| Mardon Wealth Ltd | Financial services | 2023 |
| Mardy BUM Active Club Limited | Wholesale & retail | 2022 |
| Marengo Lannes Ltd | Extraterritorial | 2012 |
| Marengo Sales LP | | 2015 |
| Marenta Corporation LP | | 2015 |
| Marevento Limited | Real estate | 2018 |
| Marfa Import Export L.P. | | 2015 |
| Marfa UA CIC | Hospitality | 2025 |
| Marfield Industries LP | | 2013 |
| Marfisheco Ltd | Professional & scientific | 2020 |
| Margalla Property Limited | Real estate | 2021 |
| Margaret a King Ltd | Wholesale & retail | 2009 |
| Margaret Blackwood Technical Consultants Limited | Professional & scientific | 1998 |
| Margaret Duffus Leasing Limited | Real estate | 2022 |
| Margaret Searle:Peer Review Management Ltd | Professional & scientific | 2020 |
| Margarot Forrest Care Management Ltd. | Administrative & support | 2008 |
| Margaux Hammann LP | | 2026 |
| Margaux Red Investment SP | | 2006 |
| Margherita Restaurant Ltd | Hospitality | 2015 |
| MARGI2 LLP | | 2024 |
| Margiotta Retail Limited | Other services | 1999 |
| Margit Trading LP | | 2015 |
| Margoni LP | | 2016 |
| Margonne SP | | 2003 |
| Margrie Limited | Agriculture & fishing | 1992 |
| Mariah Ventures Limited | Other services | 2020 |
| Mariana Limited | Real estate | 1999 |
| Marianas Trench LP | | 2008 |
| Marianne White Ltd | Professional & scientific | 2024 |
| Maribo Inter LP | | 2013 |
| Marie Stewart (Antiques) Limited | Real estate | 1964 |
| Marie Stuart Hotels Ltd. | Hospitality | 2014 |
| Marietta Scottish Limited Partnership | | 2006 |
| Marigold A52 Limited | Agriculture & fishing | 2025 |