| Mcpherson Investments Ltd | Real estate | 2021 |
| MCT Events CIC | Arts & recreation | 2025 |
| MDS Contractors (Scotland) Ltd | Construction | 2019 |
| Meadowpark Taxis Ltd. | Transport & logistics | 2007 |
| Media Chimps Ltd. | Extraterritorial | 2014 |
| Mellow (Baldinnie) Ltd | Construction | 2022 |
| Mellow (Kirkforthar) Ltd | Construction | 2022 |
| Mellow Group Ltd | Construction | 2021 |
| Mentha Financial Limited | Professional & scientific | 2020 |
| Mercuris Buildings Limited | Construction | 2025 |
| Messej Ltd | Transport & logistics | 2024 |
| MF Inspection Ltd | Mining & quarrying | 2013 |
| MG Plaster Ltd | Construction | 2026 |
| MGM Timber (Scotland) Limited | Wholesale & retail | 1991 |
| Middlesburgh Fast Food Services Ltd | Hospitality | 2019 |
| Mihaus UK Limited | Wholesale & retail | 2015 |
| Mike Gemmell Design Limited | Construction | 2010 |
| Mill Roofing & Groundworks Ltd | Construction | 2024 |
| Milnes Consultancy Ltd | Information & communication | 2018 |
| Mind & Body Studio (Fife) Ltd | Arts & recreation | 2017 |
| Minibac Property Investments Ltd | Construction | 2024 |
| Mitchell Developments Scotland Limited | Construction | 2021 |
| Mitchell's of Castle Douglas Limited | Wholesale & retail | 2009 |
| Mixed Martial Arts Federation Scotland C.I.C. | Arts & recreation | 2023 |
| Mixin Events Ltd | Arts & recreation | 2024 |
| MJS (Scotland) Ltd | Construction | 2022 |
| MJT Power Transmission Supplies Ltd | Wholesale & retail | 2012 |
| MMD Trading (Fife) Ltd | Wholesale & retail | 2023 |
| MMR Limited | Construction | 1988 |
| MMS Building Services Limited | Administrative & support | 2011 |
| Mnaf Limited | Construction | 2019 |
| Mobile Technicians Glenrothes Ltd | Wholesale & retail | 2020 |
| Moffat Properties Ltd. | Real estate | 2011 |
| Moffat Ventures Ltd | Administrative & support | 2024 |
| Moilogie Rental Ltd | Real estate | 2025 |
| Mongoose Plastics Limited | Manufacturing | 1983 |
| Monica's Cake Co. Ltd | Hospitality | 2026 |
| Monturpie Restaurant Limited | Hospitality | 2009 |
| Morrison NDT Ltd | Professional & scientific | 2017 |
| Morton Napier Limited | Real estate | 2020 |
| MRG Commercials Fife Ltd | Wholesale & retail | 2025 |
| Msgs Heating Ltd | Construction | 2023 |
| Mughal & Sons Ltd | Wholesale & retail | 2024 |
| Muirhead Motor Company Ltd | Wholesale & retail | 2023 |
| Mullion House Limited | Real estate | 2025 |
| Mundell Music Limited | Arts & recreation | 2006 |
| Munro School of Motoring Ltd | Education | 2021 |
| Munro West Highland Terriers Ltd | Agriculture & fishing | 2021 |
| My Party Hire Ltd | Administrative & support | 2021 |
| MYO Autoworks Ltd | Wholesale & retail | 2025 |
| NAS Deliveries Ltd | Transport & logistics | 2023 |
| Naturelle Retail Ltd. | Wholesale & retail | 2015 |
| Naveed Brothers Limited | Wholesale & retail | 2025 |
| NCD Group Limited | Information & communication | 2010 |
| NCF Consulting Ltd | Construction | 2025 |
| Need Lead Succeed Ltd | Professional & scientific | 2023 |
| Nestsen Ltd | Information & communication | 2025 |
| Nevis Digital Solutions Ltd | Information & communication | 2023 |
| Nevis-Caledonia Holdings Limited | Professional & scientific | 2022 |
| New GSM Ltd | Information & communication | 2026 |
| New Hope Community House Fife Ltd | Health & social care | 2021 |
| Newscast Media Group Ltd | Information & communication | 2014 |
| Nexa IT Limited | Wholesale & retail | 2026 |
| NG Joinery Contracts Limited | Construction | 2022 |
| Nikkitars Hair Ltd | Other services | 2025 |
| NJ Courier Services Fife Limited | Transport & logistics | 2025 |
| Nmcd Realty Limited | Construction | 1997 |
| NO 56 Ltd | Hospitality | 2024 |
| NO Distance Assistance Limited | Manufacturing | 2025 |
| Nordic West Ltd | Wholesale & retail | 2024 |
| Noremac Carriers Ltd | Transport & logistics | 2025 |
| Northern Pipers & Plumbers Ltd | Construction | 2020 |
| Novax Solutions Limited | Wholesale & retail | 2026 |
| NP Optom Ltd | Real estate | 2015 |
| NRF Construction Services Ltd | Construction | 2024 |
| NTB Management Consultancy Ltd | Professional & scientific | 2017 |
| Nutholm Ltd | Financial services | 2025 |
| Nuviu Limited | Manufacturing | 2010 |
| OAR (Aberdeen) Ltd | Financial services | 2018 |
| Octagon Specialist Engineering Limited | Manufacturing | 2002 |
| OK Takeaway Ltd | Hospitality | 2016 |
| OL Roofing and Cladding Ltd | Construction | 2022 |
| ON Call Care Solutions Ltd | Administrative & support | 2025 |
| Opla Limited | Information & communication | 2014 |
| Orange Flamingo Properties Ltd | Real estate | 2024 |
| Orenda Engineering Ltd | Professional & scientific | 2020 |
| Ormiston's Law Practice Limited | Professional & scientific | 2009 |
| Oshiatau Ltd | Professional & scientific | 2022 |
| Oskar Property Developments Ltd | Construction | 2021 |
| Outdoor Lifestyle Competitions Ltd | Wholesale & retail | 2023 |
| Ozyn Ltd | Wholesale & retail | 2025 |
| O’Hare Roofing Ltd | Construction | 2024 |
| P&L Windows & Doors Limited | Construction | 2023 |
| PA Simple Tax Ltd | Professional & scientific | 2022 |
| Pagenorth Limited | Professional & scientific | 2015 |
| Paint Systems Holdings Limited | Construction | 2022 |
| Paint Systems Limited | Manufacturing | 2009 |
| Panamac Properties Limited | Real estate | 2024 |
| Parker Kislingbury Limited | Extraterritorial | 2000 |
| Parkercleaning Ltd | Administrative & support | 2024 |