| Leftpeg 11 Limited | Construction | 2019 |
| Leithen Marine Limited | Administrative & support | 2007 |
| Level-Up Consulting Ltd | Information & communication | 2011 |
| LG Nails & Spa Ltd | Other services | 2025 |
| Lindaquatics UK Ltd | Agriculture & fishing | 2026 |
| Liquid Funktion Ltd | Information & communication | 2019 |
| Listoran Limited | Construction | 1985 |
| Little Art Hub CIC | Arts & recreation | 2026 |
| Lochside Holiday Cottages Ltd | Hospitality | 2026 |
| Logan Lassies Limited | Wholesale & retail | 2021 |
| Loom & Lane Ltd | Wholesale & retail | 2025 |
| Love My Beds Limited | Wholesale & retail | 2016 |
| Lucy's Bakehouse Ltd | Wholesale & retail | 2025 |
| Luminnate Limited | Professional & scientific | 2025 |
| M & H Tree Services Limited | Agriculture & fishing | 2005 |
| M Arham Ltd | Transport & logistics | 2023 |
| MAC Forks Scotland Ltd. | Construction | 2016 |
| Macdonald & Ormiston Ltd | Real estate | 2025 |
| Mackenzie and Moncur Limited | Construction | 2016 |
| Mackenzie Plumbing and Heating Ltd | Construction | 2026 |
| Made Hair Limited | Other services | 2025 |
| Mainetti (UK) Limited | Manufacturing | 1996 |
| Making the World Simpler Limited | Professional & scientific | 2012 |
| MAN Overhead Limited | Professional & scientific | 2018 |
| Matin Sarafi Ltd | Other services | 2022 |
| Matt Morrison Property Investments Ltd | Real estate | 2025 |
| Matt Morrison Property Ltd | Real estate | 2020 |
| Matts BNB Ltd | Hospitality | 2025 |
| Matts Tanning Ltd | Other services | 2025 |
| Mauna Holdings Limited | Financial services | 1996 |
| Mayes Trades Ltd | Construction | 2026 |
| Mcblain Services Limited | Construction | 2019 |
| Mccallums Consulting LLP | | 2020 |
| Mcgill Mortgages Limited | Administrative & support | 2017 |
| Mcgowan Marketing (Scotland) Ltd | Professional & scientific | 2020 |
| Mckay & Partners Limited | Construction | 1995 |
| MED Logistic Limited | Transport & logistics | 2025 |
| MEH Builders and Joiners Ltd | Construction | 2012 |
| MEH Property Ltd | Real estate | 2022 |
| Meiklejohn Hospitality Limited | Hospitality | 2007 |
| Mendisco Limited | Construction | 1980 |
| Mhor Sweets Ltd. | Wholesale & retail | 2009 |
| Michael Leitch Services Limited | Administrative & support | 2019 |
| Mike Cairns Heating & GAS Services Limited | Administrative & support | 2017 |
| Millbank Creative Ltd | Professional & scientific | 2024 |
| Millin Property Ltd | Real estate | 2023 |
| Millside Music Therapy Limited | Education | 2008 |
| MJ Financial Investment Ltd | Arts & recreation | 2019 |
| MJR Construction and Country Services Ltd | Arts & recreation | 2011 |
| MJS Joinery & Building Ltd | Manufacturing | 2023 |
| MK1 Stove Installations Ltd | Construction | 2025 |
| Mmct Borders Ltd | Information & communication | 2005 |
| Mmrt Ltd | Financial services | 2026 |
| MN Housing Limited | Real estate | 2025 |
| Moat House Nursery Ltd | Health & social care | 2026 |
| Mobility Assist (Scotland) Limited | Transport & logistics | 2007 |
| Modern Spice Kitchen Ltd | Hospitality | 2023 |
| Monorene Guest House Limited | Hospitality | 2003 |
| Moore Catering Services Limited | Hospitality | 2011 |
| MOTEVE8 Fitness Ltd | Arts & recreation | 2022 |
| Motivity Ltd | Professional & scientific | 2015 |
| Motivity Solutions Ltd | Manufacturing | 2022 |
| Moto Car Sales Limited | Wholesale & retail | 2017 |
| Moving Images Cinema Caravan CIC | Information & communication | 2022 |
| Moyle Land and Development (MLD) Ltd | Professional & scientific | 2018 |
| MRS Potato Head Catering Limited | Hospitality | 2018 |
| MUI Holdings Ltd | Hospitality | 2018 |
| Murray Automotive (Galashiels) Limited | Wholesale & retail | 2023 |
| Murray Land & Buildings Limited | Professional & scientific | 2016 |
| My Edible Prints Ltd | Manufacturing | 2024 |
| MY7 Wholesale Limited | Wholesale & retail | 2020 |
| Nagle Consultancy Ltd | Professional & scientific | 2024 |
| Nagle Investments Ltd | Administrative & support | 2024 |
| Nepal 1953 Limited | Hospitality | 2022 |
| Nicola Bull Ltd | Professional & scientific | 2021 |
| Nicola Tonner Ltd | Other services | 2019 |
| Nineteen Ninety Limited | Real estate | 2023 |
| Nirvana Preservation Limited | Construction | 2009 |
| Northumberland Surfacing Ltd | Construction | 2023 |
| Oddsoxmedia Limited | Professional & scientific | 2023 |
| OFF Grid Campers Scotland Ltd | Administrative & support | 2021 |
| Omnicoaching Limited | Arts & recreation | 2021 |
| One Stop Property (Innerleithen) Ltd | Administrative & support | 2016 |
| Ophthovet Ltd | Professional & scientific | 2016 |
| Original Consulting Limited | Professional & scientific | 2015 |
| Ostles (Scotland) Ltd | Wholesale & retail | 2017 |
| Otadini Scientific Services Ltd | Professional & scientific | 2017 |
| Overhyde Ltd | Wholesale & retail | 2025 |
| P and L Pharmacovigilance Consulting Ltd | Professional & scientific | 2018 |
| Pacemore Properties Limited | Real estate | 2015 |
| Palmer OLE Engineering Limited | Construction | 2023 |
| Parkx Innovative Solutions Ltd | Construction | 2013 |
| Patchwholesale Ltd | Other services | 2025 |
| Peach Clean Solutions Ltd | Administrative & support | 2024 |
| Pendragon Renewable Services Limited | Professional & scientific | 2020 |
| Phat Cat Events Ltd | Arts & recreation | 2020 |
| Philatelink Ltd | Wholesale & retail | 2018 |
| Philipburn Holdings Limited | Hospitality | 2007 |
| PIN Cabs Ltd | Transport & logistics | 2024 |
| Play Borders | Education | 2011 |