| M. Bruce & Partners Limited | Agriculture & fishing | 1995 |
| M.J.M Services Scotland Ltd | Professional & scientific | 2019 |
| Macalister Associated Consulting Ltd. | Mining & quarrying | 2010 |
| Maclennan Capital Limited | Financial services | 2025 |
| Maclennan Group Limited | Real estate | 2023 |
| Majer Engineering Ltd | Professional & scientific | 2015 |
| Makk TEC Services Limited | Other services | 2006 |
| MAP Golf Ltd | Arts & recreation | 2025 |
| Marc a Simpson Limited | Professional & scientific | 2022 |
| Marin Blackhawk Limited | Professional & scientific | 2011 |
| Marin Subsea Limited | Administrative & support | 2006 |
| Marin TM Limited | Professional & scientific | 2014 |
| Marvelle Events Limited | Administrative & support | 2025 |
| Mascorp Services Limited | Information & communication | 2015 |
| Massie Mechanical Services Ltd | Wholesale & retail | 2017 |
| MB Garage Services & Motorsport Limited | Wholesale & retail | 2020 |
| Mcgregor Garrow Architecture Limited | Professional & scientific | 2013 |
| MCH Property Development Ltd | Construction | 2025 |
| Mcken Plumbing Services Limited | Administrative & support | 2017 |
| MCR Associates Limited | Professional & scientific | 2014 |
| MDC Tree Surgery Ltd | Agriculture & fishing | 2021 |
| Meaklemill Farms | | 1990 |
| Media Hill Limited | Professional & scientific | 2010 |
| Meditation Masters Ltd | Education | 2025 |
| Meldrum Estate Factoring Ltd | Administrative & support | 2024 |
| Merlin Services Limited | Professional & scientific | 2020 |
| Mervtech Limited | Wholesale & retail | 2017 |
| MES HR Consulting Ltd. | Professional & scientific | 2014 |
| Messrs C & E Ingram and Aberdeenshire Council | | 1998 |
| Met-X Resources Ltd | Administrative & support | 2005 |
| MGM Utility Broker Ltd | Water & waste | 2026 |
| MH Croft Ltd | Manufacturing | 2024 |
| MI Home Solutions Ltd | Construction | 2024 |
| Michael Duncan Builders Limited | Administrative & support | 2006 |
| Michelle Walker Beauty Therapy Ltd. | Other services | 2025 |
| Michelle Walker Beauty Training Ltd | Education | 2026 |
| Mike Buchan Plant Hire Limited | Professional & scientific | 2014 |
| Mikes Pizza Gaff Ltd | Wholesale & retail | 2018 |
| Miles in Transit Ltd | Administrative & support | 2024 |
| Milltay Limited | Real estate | 2000 |
| Minte Ltd | Wholesale & retail | 2008 |
| Mitchell & SIM Ltd | Real estate | 2024 |
| Mitchells Project Services Limited | Professional & scientific | 2010 |
| MJ Milne Electrical Services Ltd | Manufacturing | 2024 |
| MJC Well Services Limited | Administrative & support | 2016 |
| Mkjr Ltd | Health & social care | 2022 |
| MKO Services Limited | Construction | 2023 |
| MMC Engineering Services Ltd | Professional & scientific | 2021 |
| Moates Group Limited | Professional & scientific | 2016 |
| Moates Offshore Limited | Professional & scientific | 2014 |
| Moates Pressure Control Limited | Professional & scientific | 2016 |
| Molloy Limited | Administrative & support | 2001 |
| Morag Cameron Design Ltd | Professional & scientific | 2020 |
| Mosspark Farms | | 1999 |
| Moungan Consultants Ltd | Professional & scientific | 2021 |
| MPR Mechanical Services Ltd | Professional & scientific | 2025 |
| MRB Project Services Ltd | Professional & scientific | 2025 |
| Muirfield (Scotland) Ltd | Agriculture & fishing | 2013 |
| Muirfield Recruitments Ltd | Administrative & support | 2008 |
| Muirtack Country Creations Limited | Administrative & support | 2021 |
| Murray Machinery 2022 Limited | Manufacturing | 2021 |
| Murray Machinery Ltd | Manufacturing | 2001 |
| Murrayfield Data Services Ltd | Professional & scientific | 2024 |
| MV Mackenzie and Sons Ltd | Professional & scientific | 2022 |
| N HAY Consultancy Limited | Professional & scientific | 2025 |
| N-Durance Tools Ltd | Wholesale & retail | 2015 |
| NC Competence Solutions Ltd | Professional & scientific | 2026 |
| NCB Subsea Ltd | Mining & quarrying | 2025 |
| NCL Properties Limited | Real estate | 2006 |
| NDT (Aberdeen) Ltd | Manufacturing | 2014 |
| NE Restaurants Ltd | Hospitality | 2026 |
| Neul Stack Ltd | Information & communication | 2025 |
| Never-Ending Clothing Ltd | Wholesale & retail | 2023 |
| New ARC Wildlife Rescue Ltd | Other services | 2006 |
| New LGS Limited | Other services | 2025 |
| Newburgh Inn Ltd | Hospitality | 2025 |
| Nexfort Holdings Ltd | Manufacturing | 2026 |
| NI Groundworks Ltd | Administrative & support | 2024 |
| Noble Defence (UK) Limited | Professional & scientific | 2018 |
| Nolle Pizza Catering Ltd | Hospitality | 2026 |
| Nomad Surgical Solutions Ltd | Professional & scientific | 2025 |
| Nordic Scot Business Network Ltd | Other services | 2022 |
| North Coullie Property Investments Limited | Real estate | 2023 |
| North Craigieford Ltd | Financial services | 2019 |
| North East Ecoheat Ltd | Construction | 2024 |
| North East Industrial Door Services Limited | Manufacturing | 2013 |
| North East Scotland Hemp Company (Neshco) Ltd | Agriculture & fishing | 2026 |
| North East Transport Training C.I.C. | Transport & logistics | 2018 |
| North Service Marine Limited | Extraterritorial | 2024 |
| Northern Lights Home Improvements Ltd | Construction | 2019 |
| Nozbo Drinks Limited | Manufacturing | 2017 |
| Nozcorp Limited | Mining & quarrying | 2017 |
| Oak and Flame Ltd | Manufacturing | 2025 |
| Oceana Subsea Engineering Ltd | Professional & scientific | 2019 |
| Oddbunch Ltd | Wholesale & retail | 2024 |
| Offshore Products International Limited | Mining & quarrying | 1999 |
| OI Upstream Limited | Professional & scientific | 2023 |
| Onca Technologies Limited | Information & communication | 2016 |
| Optimised Property Solutions Limited | Real estate | 2020 |
| Origin Point Limited | Professional & scientific | 2011 |