| MCL Telecommunications Consultancy Ltd. | Information & communication | 2000 |
| Mclaren Growers Limited | Agriculture & fishing | 2006 |
| MDM Builders Ltd. | Construction | 2006 |
| MDM Creations Limited | Manufacturing | 1999 |
| Meldrums Limited | Wholesale & retail | 2000 |
| Messrs a a Johnston | | 1990 |
| Middlefield Farmers | | 2000 |
| Milldeans Farm Partnership | | 2000 |
| Milldeans Farmers | | 1991 |
| Millstone Properties Limited | Construction | 1988 |
| Mint Modern Creative Limited | Professional & scientific | 2024 |
| Mitchell (Drumdreel) Limited | Agriculture & fishing | 1978 |
| Model Developments Limited | Real estate | 1987 |
| Monarch Joiners (Scotland) Limited | Construction | 2003 |
| Moore Ross Limited | Professional & scientific | 2000 |
| MR Mechanic (Motor Factors) Limited | Wholesale & retail | 1989 |
| Muir (Metal and Haulage Holdings) Limited | Professional & scientific | 1973 |
| Murdo Beaton Limited | Administrative & support | 1975 |
| Murray & Wilson(Joiners)Limited | Construction | 1976 |
| Murray Donald Drummond Cook Trustees Limited | Professional & scientific | 2007 |
| Napier Group Ltd | Financial services | 2026 |
| Natasha Investments Limited | Professional & scientific | 2015 |
| NCM Investments Limited | Administrative & support | 2001 |
| Nesco Estates Limited | Construction | 2003 |
| New Links ST Andrews | Arts & recreation | 2007 |
| New Park Educational Trust Limited | Education | 1952 |
| Newage Kitchens & Bathrooms Ltd. | Administrative & support | 2003 |
| Nicole Properties Limited | Real estate | 2015 |
| Nile Valley (Kilmaurs) Limited | Hospitality | 2024 |
| Northfield Design Ltd | Construction | 2015 |
| Norwood House Residential Home | | 1994 |
| OK Trucking Limited | Transport & logistics | 2022 |
| OKO Restaurant Ltd | Hospitality | 2019 |
| Optimise (MS) Limited | Professional & scientific | 2008 |
| Option Method (Freight) Limited | Information & communication | 1991 |
| Over Rankeilour Estate Limited | Agriculture & fishing | 2026 |
| P.C.M. Engineering Services Limited | Wholesale & retail | 1987 |
| Park Place Insurance Services Limited | Financial services | 1991 |
| Parker Housing Ltd. | Real estate | 2001 |
| Parkprime Limited | Other services | 1989 |
| Peacehill GAS Limited | Energy | 2015 |
| Peony Inn (Fife) Limited | Hospitality | 2025 |
| Pete's Taxis | | 1993 |
| Petro Projects Limited | Professional & scientific | 2005 |
| Pitcairlie Farming Partnership 1986 | | 1986 |
| Pitcorthie Gardens | | 1994 |
| Pitcruivie (1988) Partnership | | 1989 |
| Pitlochie Farming Company Limited | Agriculture & fishing | 1998 |
| Playfair Hotels Limited | Hospitality | 1997 |
| Playfair Limited | Construction | 2003 |
| Poppleburn Park 2 Ltd | Construction | 2022 |
| Precision Pallet and Case Limited | Manufacturing | 1990 |
| Premier One Stop Shop Ltd. | Wholesale & retail | 2005 |
| Premiere Rentals Fife Ltd. | Real estate | 2005 |
| Pressed for U Limited | Wholesale & retail | 2005 |
| Pro-Duct (Fife) Limited | Manufacturing | 1996 |
| Pro-Duct Installations Limited | Manufacturing | 2012 |
| Pro-Spec Properties (Scotland) Ltd | Construction | 2021 |
| Profab Engineers & Contractors Limited | Professional & scientific | 1991 |
| Proture Limited | Information & communication | 2006 |
| Ptree Surgery & Groundworks Limited | Agriculture & fishing | 2024 |
| Purple Venture 222 Limited | Hospitality | 2004 |
| Purple Venture Nominees Limited | Professional & scientific | 2000 |
| Purple Venture Secretaries Limited | Professional & scientific | 2000 |
| R S T X Limited | Construction | 2004 |
| R Todd & Co Limited | Wholesale & retail | 1996 |
| R. & T. Barr (Electrical) Dunfermline Ltd. | Manufacturing | 1996 |
| R. Campbell | | 1999 |
| R. Gorrie Joiners Limited | Construction | 2007 |
| R35 Ltd | Information & communication | 2005 |
| Raith Software Limited | Information & communication | 2025 |
| Ramornie Mill Fields | | 1992 |
| Ramsay Holdings Limited | Real estate | 2022 |
| Red Software Limited | Information & communication | 1998 |
| Regency Medicine II Ltd | Real estate | 2007 |
| Reith Associates Limited | Professional & scientific | 2001 |
| Rennie Homes Limited | Construction | 2001 |
| Rhet Fife Countryside Initiative Limited | Other services | 2002 |
| Rites Ceremonials Ltd | Education | 2021 |
| RKS Fife Ltd | Hospitality | 2024 |
| Robert Lamb Limited | Professional & scientific | 1954 |
| Robert Mason Holdings Limited | Real estate | 2007 |
| Robert Millar Blacksmith Limited | Manufacturing | 2004 |
| Robson Vets Limited | Extraterritorial | 2012 |
| ROOT2 Limited | Manufacturing | 1999 |
| Rosebank Technical Services Ltd. | Professional & scientific | 2000 |
| Rosturk House Limited | Health & social care | 1999 |
| RPB (Scotland) Limited | Real estate | 2010 |
| RS Consolidation Limited | Financial services | 2026 |
| RS Food Holdings Limited | Financial services | 2025 |
| Rumours (Kirkcaldy) Ltd. | Real estate | 2002 |
| S.M. Bayne & Company Limited | Agriculture & fishing | 1954 |
| Sandy Smith Golf Limited | Arts & recreation | 2004 |
| Sanrok Ltd. | Manufacturing | 1927 |
| Savatyres Limited | Wholesale & retail | 1985 |
| Scalpay Multi-Trophic Aquaculture Limited | Administrative & support | 2018 |
| Scotcraig Securities Limited | Real estate | 1960 |
| Scotcrown Limited | Arts & recreation | 1994 |
| Scott Macpherson Golf Design Limited | Professional & scientific | 2004 |
| Seath (Kinglassie) Limited | Real estate | 2004 |