| Moredun Store Ltd | Wholesale & retail | 2021 |
| Moredunvale Limited | Hospitality | 2025 |
| Morefield Trade LP | | 2016 |
| Morena Safaris Africa Ltd | Administrative & support | 2025 |
| Morere SP | | 2000 |
| Moret Enterprise LP | | 2013 |
| Morez Trading LP | | 2014 |
| Morfogen Ltd. | Professional & scientific | 2025 |
| Morgan & Morgan Management Ltd | Extraterritorial | 2012 |
| Morgan & Reid Limited | Hospitality | 2014 |
| Morgan Anglais LP | | 2026 |
| Morgan Architects Ltd | Professional & scientific | 2002 |
| Morgan Business LP | | 2015 |
| Morgan EST (Scotland) Limited | Construction | 2000 |
| Morgan Group (Scotland) Ltd | Financial services | 2017 |
| Morgan Industry LP | | 2015 |
| Morgan Investments (Scotland) Ltd. | Real estate | 2011 |
| Morgan Partners LP | | 2015 |
| Morgan Property (Scotland) Ltd | Real estate | 2021 |
| Morgan Revolutions Limited | Wholesale & retail | 2019 |
| Morgan Stanley Smith Barney Crossroads 2010 Fund (Offshore) LP | | 2009 |
| Morgan Support LP | | 2015 |
| Morgan&Co LP | | 2015 |
| Morgenstern Energy Ltd | Mining & quarrying | 2018 |
| Morgrant Finance SP | | 2001 |
| Morich Kitchen Limited | Extraterritorial | 2024 |
| Morin Sales LP | | 2016 |
| Morioka LP | | 2002 |
| Morisons LLP | | 2006 |
| Morita Industries LP | | 2016 |
| Morlich Properties Limited | Real estate | 2023 |
| Morline LLP | | 2015 |
| Mormaer Associates Ltd | Professional & scientific | 2026 |
| Morning Cedar Ltd | Hospitality | 2026 |
| Morning Edinburgh Limited | Wholesale & retail | 2025 |
| Morning Fresh ED Ltd | Wholesale & retail | 2025 |
| Morning Kick Limited | Wholesale & retail | 2022 |
| Morning Newington Ltd | Hospitality | 2025 |
| Morning Noon & Night Holdings Limited | Administrative & support | 2001 |
| Morning Noon & Night Limited | Wholesale & retail | 1990 |
| Morning Rose Ltd | Real estate | 2012 |
| Morning Sky Properties Ltd | Real estate | 2025 |
| Morning-Side Mini Mart Limited | Wholesale & retail | 2015 |
| Morningside AI Limited | Information & communication | 2024 |
| Morningside Children's Nursery Ltd | Education | 2010 |
| Morningside Consulting Limited | Professional & scientific | 2018 |
| Morningside Contractors Ltd. | Construction | 2026 |
| Morningside Corporation LLP | | 2013 |
| Morningside Drive Dental Care Ltd | Health & social care | 2015 |
| Morningside Drive NO64 Ltd | Construction | 2021 |
| Morningside Edinburgh Ltd | Real estate | 2019 |
| Morningside Electrical Ltd | Construction | 2022 |
| Morningside Financial Ltd | Financial services | 2022 |
| Morningside Gallery Limited | Wholesale & retail | 2003 |
| Morningside Light Limited | Information & communication | 1996 |
| Morningside Manor OPS Ltd | Health & social care | 2025 |
| Morningside Medical Ltd | Health & social care | 2021 |
| Morningside Moggies Ltd | Other services | 1997 |
| Morningside Plumbing Services Ltd | Construction | 2026 |
| Morningside Roofing Ltd | Construction | 2018 |
| Morningside Securities LLP | | 2006 |
| Morningside Shower Services Ltd | Construction | 2018 |
| Morningside Trading LP | | 2012 |
| Morningside Vietnam Ltd | Hospitality | 2025 |
| Morningside Windows Limited | Other services | 2023 |
| Morocco Gold Limited | Manufacturing | 2009 |
| Morozova Ltd | Professional & scientific | 2025 |
| Morphic Technology Ltd | Information & communication | 2020 |
| Morphopaedics Ltd | Professional & scientific | 2026 |
| Morrel Group LP | | 2016 |
| Morries Joinery Ltd | Construction | 2022 |
| Morris M Lapsley Limited | Manufacturing | 1985 |
| Morriscastle Investments Limited | Real estate | 2024 |
| Morrison (Oldco) Limited | Extraterritorial | 1997 |
| Morrison Bro's Limited | Hospitality | 2007 |
| Morrison Construction Limited | Construction | 1997 |
| Morrison Glosha Limited | Administrative & support | 2001 |
| Morrison International Limited | Construction | 1989 |
| Morrison Kingsley Consultants Limited | Professional & scientific | 2004 |
| Morrison Milne Estates Limited | Real estate | 2013 |
| Morrison Personalised Wealth Management Ltd | Financial services | 2016 |
| Morrison Properties Limited | Construction | 1998 |
| Morrison Property Investments Limited | Construction | 1990 |
| Morrison Residential Properties Limited | Extraterritorial | 1998 |
| Morrison SLP | | 1996 |
| Morrison(T&C)Town and Country Limited | Real estate | 2018 |
| Morrisons Property (Dundee) Limited | Real estate | 2013 |
| Morriston Trading LP | | 2013 |
| Morsgail Estate Limited | Arts & recreation | 2015 |
| Morsgail Peatland Preservation Limited | Administrative & support | 2022 |
| Morta Service LP | | 2015 |
| Mortal Kocktail Ltd | Hospitality | 2022 |
| Mortar and Pestle Ltd | Professional & scientific | 2023 |
| Mortenson Associates | | 2004 |
| Mortest LP | | 2013 |
| Mortgage Advice Exchange Ltd | Financial services | 2020 |
| Mortgage and Financial Consultancy Ltd | Financial services | 2016 |
| Mortgage Fixed Limited | Financial services | 2022 |
| Mortgage Force Scotland Ltd | Financial services | 2022 |
| Mortgage Haven UK Limited | Financial services | 2023 |