| Montrel Ltd | Financial services | 2026 |
| Montresor Consulting Limited | Information & communication | 2021 |
| Montrose Letting Ltd | Real estate | 2026 |
| Montry LP | | 2012 |
| Montson Ltd | Wholesale & retail | 2022 |
| Monty Investment Holdings LP | | 2009 |
| Montyjack's Limited | Manufacturing | 2024 |
| Monument Edinburgh Limited | Professional & scientific | 2024 |
| Monument Industries L.P. | | 2012 |
| Monumentum Brands Ltd | Professional & scientific | 2017 |
| Mony LP | | 2020 |
| Monza Business LP | | 2012 |
| MOO PIE Gelato Limited | Manufacturing | 2023 |
| Mooch Pest Control Ltd | Wholesale & retail | 2026 |
| Moody Monday Limited | Professional & scientific | 2014 |
| Moon Comfort Homes Ltd | Real estate | 2022 |
| Moon Elite Ltd | Information & communication | 2022 |
| Moon FLY Theatre Company Limited | Arts & recreation | 2015 |
| Moon Private Hire Ltd | Transport & logistics | 2020 |
| Moon Start LP | | 2016 |
| Moon Technology LP | | 2017 |
| Moon Viral Limited | Information & communication | 2025 |
| Moondial Digital Services Ltd | Information & communication | 2023 |
| Moongrooves Ltd | Manufacturing | 2025 |
| Moonlight Interactive Ltd | Information & communication | 2023 |
| Moonlight Property Management Limited | Real estate | 2016 |
| Moonlight Services Limited | Administrative & support | 2022 |
| Moonphase Invest LP | | 2017 |
| Moonridge Invest LP | | 2013 |
| Moonrose Alliance LP | | 2017 |
| Moonrose Marketing LP | | 2017 |
| Moons Traders Ltd | Wholesale & retail | 2020 |
| Moonshine Services Ltd | Professional & scientific | 2010 |
| Moonsimfo Trading LP | | 2019 |
| Moonsmile Ltd | Wholesale & retail | 2025 |
| Moonstone Mania LP | | 2017 |
| Moonstone Overseas LP | | 2014 |
| Moontime Ltd. | Information & communication | 2016 |
| Moonwalk Gray Limited | Wholesale & retail | 2020 |
| Mooo Burgers Ltd | Hospitality | 2024 |
| Moore Consulting Technology Limited | Information & communication | 2016 |
| Moore House Nominees Limited | Professional & scientific | 1974 |
| Moore Offshore Services Limited | Construction | 2013 |
| Moore Roofing Services Limited | Construction | 2026 |
| Moorfax Estate LP | | 2012 |
| Moorfield Jewel Hotels LP | | 2006 |
| Moorfoot Capital Management Limited | Agriculture & fishing | 2004 |
| Moorfoot Investments Limited | Wholesale & retail | 2017 |
| Moorforge Ltd | Information & communication | 2026 |
| Moorgarth Maple Limited | Real estate | 2006 |
| Moorgate Scottish Limited Partnership | | 2009 |
| Moorshield Wind Farm Limited | Energy | 2019 |
| Moorvest Management LP | | 2012 |
| Moos Capital LP | | 2017 |
| Moosh Foods Ltd | Hospitality | 2018 |
| Mootzedinburgh Ltd | Hospitality | 2024 |
| Moovin Box Ltd | Transport & logistics | 2020 |
| Mopaca Trading Co. | | 2006 |
| MOR Events Limited | Administrative & support | 2019 |
| Mora Consulting Limited | Other services | 2018 |
| Morado Partners | | 2000 |
| Morag's Lodges Limited | Hospitality | 1998 |
| Moraine Traders Enterprises | | 1994 |
| Moralta Management LP | | 2015 |
| Moraltae Limited | Professional & scientific | 2021 |
| Moran Orthopaedics Limited | Health & social care | 2014 |
| Moranview Limited | Other services | 2002 |
| Morar Hydrogen Plant Limited | Energy | 2023 |
| Morar Ltd | Financial services | 2020 |
| Morasuki Ltd | Wholesale & retail | 2023 |
| Morates Limited | Information & communication | 2025 |
| Moratex Industries LP | | 2012 |
| Moray Capital Limited | Financial services | 2025 |
| Moray Estates Developments Holdings Limited | Financial services | 2019 |
| Moray Estates Developments Limited | Professional & scientific | 2008 |
| Moray Estates Properties Holdings Limited | Financial services | 2019 |
| Moray Firth Distributors Limited | Wholesale & retail | 2015 |
| Moray Firth Solicitors Limited | Professional & scientific | 2024 |
| Moray Freezing and Cold Storage Companylimited | Professional & scientific | 1934 |
| Moray Multum Advisory Limited | Professional & scientific | 2024 |
| Moray New Sight Ltd. | Health & social care | 2001 |
| Moray Spirits Ltd | Wholesale & retail | 2023 |
| Moray Sport Limited | Administrative & support | 2007 |
| Morbunk Estate LP | | 2013 |
| Mordline LP | | 2011 |
| More FUN With Games Limited | Information & communication | 2022 |
| More Heart Than Brains Ltd | Health & social care | 2024 |
| More Human Ltd | Professional & scientific | 2023 |
| More K and Co Investment SP | | 2006 |
| More Management & Lettings Limited | Real estate | 2013 |
| More Promotions L.P. | | 2012 |
| More Support L.P. | | 2015 |
| More Than Fitness Corporate Limited | Arts & recreation | 2020 |
| More YUM Studio Ltd | Information & communication | 2017 |
| Morea SP | | 2001 |
| Morebridge L.P. | | 2014 |
| Moredun Enterprises Limited | Wholesale & retail | 2018 |
| Moredun Keystore Ltd | Wholesale & retail | 2025 |
| Moredun LP | | 2004 |
| Moredun Park Ltd | Real estate | 2022 |