| MKM Plastering Ltd | Construction | 2019 |
| MKM Plastering Services Ltd | Construction | 2026 |
| MKT Properties Ltd | Households | 2026 |
| MM Plastering Ltd | Construction | 2023 |
| MMM Joinery Ltd | Construction | 2015 |
| MOB Tech & Vape Ltd | Wholesale & retail | 2025 |
| Modern AGE Limited | Other services | 2022 |
| Mohsan Enterprises Ltd | Wholesale & retail | 2019 |
| Mohsinshah Ltd | Wholesale & retail | 2024 |
| Mona Permanent Cosmetics Ltd | Wholesale & retail | 2020 |
| Monclbchrz Ltd | Hospitality | 2025 |
| Money Tree Whisky Ltd | Real estate | 2020 |
| Mongosport Ltd | Other services | 2025 |
| Monifieth Project Services Ltd. | Construction | 2012 |
| Monniece Beauty Parlour Ltd | Other services | 2026 |
| Montague Lloyd Limited | Manufacturing | 2006 |
| Montana Home Care Ltd. | Health & social care | 2004 |
| MOO Music Stirling Ltd | Health & social care | 2024 |
| Moodie Consulting Limited | Professional & scientific | 2003 |
| Moon Enterprises Ltd | Real estate | 2024 |
| Moonlight Enterprises Limited | Financial services | 2024 |
| Morland & Martin (Plumbing & Heating) Limited | Construction | 1981 |
| Morlar Limited | Professional & scientific | 2011 |
| Mortgage IT Ltd | Financial services | 2022 |
| Morton Pacitti LLP | | 2010 |
| Morton Property Developments Ltd | Real estate | 2025 |
| Morven Infrastructure Design Ltd | Professional & scientific | 2024 |
| Mostech Mechanical Services Ltd | Professional & scientific | 2025 |
| Move by Selen Yilmaz Ltd | Other services | 2015 |
| Movement Products Ltd | Other services | 2026 |
| MPG Engineering Ltd | Manufacturing | 2016 |
| MR Bespoke Joinery Ltd | Construction | 2024 |
| MR VIP Barber Shop Ltd | Other services | 2025 |
| MRK Dream House Ltd | Real estate | 2022 |
| MRT Consulting Ltd | Professional & scientific | 2018 |
| MSO Geolink UK Limited | Other services | 2019 |
| MT Hair Salon Support Ltd | Administrative & support | 2018 |
| MTM Defence Lawyers Limited | Professional & scientific | 2008 |
| MTT Jackson Property Ltd | Construction | 2026 |
| Muirhall Motors Ltd. | Other services | 2020 |
| Muirside Engineering Services Limited | Professional & scientific | 2022 |
| Munro Cars Limited | Transport & logistics | 2006 |
| Murray Automotive Ltd. | Wholesale & retail | 2003 |
| Murray Caravans Ltd | Wholesale & retail | 2013 |
| Murray Property (Scotland) Ltd | Real estate | 2024 |
| Muscle HUT Falkirk 2 Limited | Arts & recreation | 2024 |
| Muscle HUT Falkirk Ltd | Arts & recreation | 2020 |
| Muscle HUT Management Limited | Professional & scientific | 2025 |
| Musclemarys Ltd | Administrative & support | 2016 |
| Musha Properties Limited | Real estate | 2019 |
| Mutual Hearts Health Care Ltd | Health & social care | 2026 |
| Mwrpipefitting Ltd | Manufacturing | 2025 |
| MX Medical Ltd | Health & social care | 2021 |
| My Call PAL Ltd | Information & communication | 2026 |
| My Golden Finds Ltd | Wholesale & retail | 2025 |
| Myti Care and Support Ltd | Health & social care | 2024 |
| N & N Jamal Properties Limited | Real estate | 2001 |
| N&N Bathrooms Ltd | Construction | 2026 |
| N. I. H. Traders Ltd | Wholesale & retail | 2019 |
| Nacor Healthcare Services Ltd | Health & social care | 2017 |
| Nadia Healthcare Services Limited | Health & social care | 2021 |
| Naeem Homes Ltd | Real estate | 2024 |
| Naiamara Property Ltd | Real estate | 2022 |
| Naked Leaf Limited | Extraterritorial | 2015 |
| Nala Networks Limited | Information & communication | 2026 |
| Nams Chicken Ltd | Hospitality | 2024 |
| Nannapat Falkirk Limited | Hospitality | 2018 |
| Nanosec Services Ltd | Information & communication | 2025 |
| Nathan Dickson Ltd | Construction | 2024 |
| National Training Centre Scotland Ltd | Professional & scientific | 2020 |
| Natural Learning Educational Consultancy Ltd | Education | 2023 |
| Natural Sparkle Cleaning Limited | Administrative & support | 2024 |
| Natural Sparkle Limited | Administrative & support | 2021 |
| Navigate Financial Planning Limited | Financial services | 2004 |
| NB Football Coaching Ltd | Arts & recreation | 2022 |
| Needflow Holdings Limited | Energy | 2026 |
| Negotiated Resolutions Ltd. | Other services | 2018 |
| Neigh Bother (Scotland) Ltd | Agriculture & fishing | 2024 |
| Neil Berry Ltd. | Wholesale & retail | 2013 |
| Nelson & Forbes Limited | Wholesale & retail | 2008 |
| Nerotech Ltd | Information & communication | 2019 |
| Nest Estate Agents (Cumbernauld) Ltd | Real estate | 2020 |
| Nest Estate Agents Ltd | Real estate | 2015 |
| Neuroinfinity Ltd | Health & social care | 2024 |
| New Forrest Healthcare Services Ltd. | Health & social care | 2004 |
| Newlook Interiors Scotland Limited | Other services | 2010 |
| Newscot Parking Management Limited | Transport & logistics | 2023 |
| Newton Employee Management Services Limited | Other services | 2026 |
| Newton Steel Frames Limited | Manufacturing | 2015 |
| Newtrium Ltd | Manufacturing | 2021 |
| Nexus Aquaculture Ltd | Agriculture & fishing | 2023 |
| Nexus Scot Limited | Extraterritorial | 2025 |
| NF Nutrition Ltd | Information & communication | 2022 |
| NG Veber Ltd | Manufacturing | 2020 |
| NH Promotions Ltd | Professional & scientific | 2022 |
| Nhia Services Ltd | Other services | 2023 |
| Niall Young Architecture Ltd | Professional & scientific | 2012 |
| Nibo Ltd | Other services | 2022 |
| Nicole Rankine Ltd | Health & social care | 2024 |
| Nightingale Home Care (Scotland) Ltd | Health & social care | 2021 |