| Marldown Ltd. | Professional & scientific | 2005 |
| Marserv Limited | Professional & scientific | 2013 |
| Martin Cardno Ltd | Agriculture & fishing | 2014 |
| Martin Ritchie Limited | Agriculture & fishing | 2005 |
| Martylou Limited | Real estate | 2006 |
| MAS Food Consultancy Ltd | Other services | 2016 |
| Maskame Property Ltd | Real estate | 2023 |
| Masson Slickline Services Ltd | Professional & scientific | 2011 |
| Matthew West Ltd | Agriculture & fishing | 2024 |
| Maverick Enterprises LLP | | 2021 |
| MB Bobena Limited | Agriculture & fishing | 2005 |
| MB Bountiful LLP | | 2008 |
| MB Daystar BF. 250 Limited | Agriculture & fishing | 1989 |
| MB Denarius BF804 LLP | | 2001 |
| MB Good Design LLP | | 2003 |
| MB Lindisfarne LLP | | 2008 |
| MB Vision LLP | | 2003 |
| Mbarrax ROV Ltd | Administrative & support | 2012 |
| Mcallister Enterprises Limited | Agriculture & fishing | 2002 |
| MCINTOSH@NO1 Ltd | Wholesale & retail | 2022 |
| MCM Fishing Limited | Administrative & support | 2007 |
| Mctai Ltd | Agriculture & fishing | 2016 |
| MD Substation Solutions Limited | Construction | 2014 |
| Mdmclean Ltd | Agriculture & fishing | 2018 |
| MDN Fishing Ltd | Agriculture & fishing | 2019 |
| MDT Engineering (FR) Limited | Agriculture & fishing | 2021 |
| MDT Rigging Services (Scotland) Ltd | Mining & quarrying | 2024 |
| ME Fashion Ltd | Wholesale & retail | 2020 |
| ME Kidz Ltd | Wholesale & retail | 2022 |
| Mehigan Rentals Limited | Administrative & support | 2025 |
| Melry (FR) Ltd | Agriculture & fishing | 2016 |
| Memsie Garage Limited | Wholesale & retail | 2009 |
| Memsie Renewables Ltd. | Energy | 2010 |
| Meos Energy Ltd | Professional & scientific | 2025 |
| Meredith Manufacturing Ltd | Manufacturing | 2025 |
| Messrs. Ross Bros. | | 1993 |
| Metcalfe Maintenance Services Ltd | Professional & scientific | 2018 |
| Mewstead (Fraserburgh) LLP | | 2001 |
| MG Design Solutions Ltd. | Professional & scientific | 2007 |
| MGN Well Solutions Ltd | Mining & quarrying | 2025 |
| MGT 77 Ltd | Agriculture & fishing | 2021 |
| Michael Clark 22 Ltd. | Agriculture & fishing | 2006 |
| Michael Smith Plumbing & Heating Ltd. | Construction | 2004 |
| Micofish Limited | Agriculture & fishing | 2003 |
| Mikelynd Fishing Limited | Agriculture & fishing | 2017 |
| Milburn Fishing Ltd | Agriculture & fishing | 2019 |
| Milton Blacksmiths Ltd | Manufacturing | 2023 |
| Milton Financial (IFA) Ltd | Professional & scientific | 2024 |
| Milum Energy Ltd | Professional & scientific | 2025 |
| Mitchell's of Millhill Ltd | Agriculture & fishing | 2025 |
| Mitra Services (Scotland) Limited | Mining & quarrying | 2007 |
| MJ French Fish Export Limited | Manufacturing | 2013 |
| MJ Project Holdings Limited | Wholesale & retail | 2019 |
| MK Management Group Limited | Administrative & support | 2026 |
| MK Property & Finance Ltd | Real estate | 2020 |
| MKE Planning Services Ltd. | Professional & scientific | 2007 |
| MLR Developments (Scotland) Ltd. | Construction | 2006 |
| Moir Properties (FR) Ltd | Real estate | 2016 |
| Moonstir Ltd | Administrative & support | 2023 |
| Moonstir Therapy Ltd | Health & social care | 2023 |
| Mormarc Limited | Professional & scientific | 1994 |
| Mormond Engineering Ltd | Professional & scientific | 2010 |
| Mormond Thistle Football Club | Arts & recreation | 2008 |
| Morricebell Ltd | Agriculture & fishing | 2026 |
| Mountain Scotland Limited | Agriculture & fishing | 2016 |
| MP Associates (Scotland) Ltd | Professional & scientific | 2018 |
| MS Technical Services Limited | Professional & scientific | 2007 |
| MSA Bricklaying Ltd | Construction | 2023 |
| Mscc Ltd | Professional & scientific | 2023 |
| MSS Engineering Ltd | Agriculture & fishing | 2018 |
| Mult-E Landscapers Ltd | Administrative & support | 2020 |
| Murray Marine Ltd. | Manufacturing | 2011 |
| Murray Motors (FRS) Ltd | Wholesale & retail | 2015 |
| MXN Wines Ltd | Wholesale & retail | 2025 |
| Myler (Scotland) Ltd | Administrative & support | 2025 |
| Mytu Ltd | Professional & scientific | 2019 |
| Namlek Property Ltd | Real estate | 2024 |
| Natural Promise at TKW Ltd | Other services | 2011 |
| Naylor Farms Limited | Agriculture & fishing | 2008 |
| NE Property Scotland Ltd | Real estate | 2016 |
| Neens Welding Service Ltd | Construction | 2022 |
| Neil Holland Joinery Ltd | Construction | 2025 |
| Neil Panton Limited | Construction | 2003 |
| Neil Waugh Limited | Professional & scientific | 2015 |
| New Garden Fraserburgh Limited | Hospitality | 2020 |
| New Pitsligo Community Business Limited | Professional & scientific | 1990 |
| New Pitsligo Taxis Ltd | Transport & logistics | 2026 |
| Newmill Farms | | 1998 |
| Nexus Joinery Ltd | Construction | 2015 |
| Nine X Fashion Ltd | Wholesale & retail | 2015 |
| Nor-Sea (Holdings) Limited | Professional & scientific | 1981 |
| Nor-Sea Foods Limited | Agriculture & fishing | 1973 |
| Norris Electrical Ltd | Construction | 2023 |
| Norscot Creels Ltd | Agriculture & fishing | 2016 |
| North East Asset Management Ltd | Real estate | 2021 |
| North East Blast Services Ltd | Manufacturing | 2025 |
| North East Breezy Properties Ltd | Real estate | 2024 |
| North East Cooking OIL Ltd | Water & waste | 2026 |
| North East Drilling Solutions Ltd | Professional & scientific | 2019 |
| North East Fishermen's Training Association Limited | Education | 2005 |