| Klondyke Garden Centres Limited | Extraterritorial | 1980 |
| Klondyke Group Limited | Professional & scientific | 1977 |
| Klondyke Holdings Limited | Professional & scientific | 2004 |
| Klondyke New Ltd | Real estate | 2008 |
| Klondyke Properties Limited | Real estate | 1985 |
| KMD Storage Ltd | Transport & logistics | 2026 |
| Konradek Limited | Wholesale & retail | 2018 |
| Konsulence Ltd | Information & communication | 2025 |
| KOSTADONOVA95 Ltd | Administrative & support | 2025 |
| KRM Property Holdings Ltd | Real estate | 2025 |
| KRM Property Ltd | Real estate | 2025 |
| KS Football Academy Limited | Arts & recreation | 2024 |
| KST Technical Services Ltd | Professional & scientific | 2023 |
| L&M Properties (Scotland) Ltd | Real estate | 2026 |
| LA Gondola Ltd | Hospitality | 2014 |
| Lady J'S Hair Salon Limited | Other services | 2011 |
| Laister Construction Ltd | Construction | 2025 |
| Lajmac Ltd | Administrative & support | 2026 |
| Lamancha Investment Company Ltd | Professional & scientific | 2026 |
| Lamont Contractors Ltd. | Administrative & support | 2010 |
| Laneys Cleaning Company Ltd | Administrative & support | 2021 |
| Laurie Consultancy Services Ltd | Information & communication | 2020 |
| Lawson & Costantino Property Letting Ltd | Real estate | 2022 |
| Learn in Dunfermline Ltd | Education | 2014 |
| Learn in Kirkcaldy Ltd | Education | 2021 |
| Ledd Accomodation Ltd | Real estate | 2018 |
| Lensmatic Limited | Real estate | 2017 |
| Lethanju Limited | Professional & scientific | 2022 |
| Liant Construction Ltd | Construction | 2021 |
| Liant Trans Service Limited | Transport & logistics | 2018 |
| Lieser Consultancy Ltd | Professional & scientific | 2015 |
| Light & Energy Design Ltd | Extraterritorial | 2003 |
| Light & Energy Distribution Limited | Wholesale & retail | 2017 |
| Lindmac Limited | Real estate | 1999 |
| LMS Healthcare Limited | Financial services | 2021 |
| Lochfield Ltd | Financial services | 2017 |
| Lockfast (Edinburgh) Limited | Administrative & support | 2008 |
| Lote Sports Limited | Financial services | 2014 |
| Lothian Mower Services Ltd | Other services | 2023 |
| Love CQA Ltd | Professional & scientific | 2020 |
| Love IVY Limited | Wholesale & retail | 2022 |
| Love Properties Ltd. | Real estate | 2011 |
| Lowland Cooperage Ltd | Manufacturing | 2024 |
| Luke Consultants Limited | Professional & scientific | 2010 |
| Lydiard Corporate Limited | Professional & scientific | 2024 |
| Lynn Electrical Ltd. | Construction | 2007 |
| Lynnbros Plumbing & Heating Ltd | Construction | 2024 |
| M & a Landscaping Limited | Administrative & support | 2019 |
| M Bale Consultancy Limited | Professional & scientific | 2007 |
| M.A. Blyth Limited | Agriculture & fishing | 1950 |
| M.D.M. Joinery Limited | Construction | 2005 |
| M.R Property Ltd | Real estate | 2016 |
| MA Linwood Ltd | Hospitality | 2020 |
| MAC PI Limited | Construction | 2023 |
| MAC3 Joinery Ltd | Construction | 2018 |
| Macdonaldhinks Ltd | Other services | 2003 |
| Macgarvie & Co Ltd | Professional & scientific | 2014 |
| Macgregor Management Solutions Ltd | Professional & scientific | 2020 |
| Macisaac Ltd | Professional & scientific | 2019 |
| Mack Cyber Ltd | Information & communication | 2024 |
| Macmillan Homes Scotland Ltd | Real estate | 2017 |
| Maddiston Retail Ltd | Wholesale & retail | 2019 |
| Madeira Street Properties Ltd | Real estate | 2026 |
| Magigrow (International) Limited | Extraterritorial | 1995 |
| Magma Health Limited | Health & social care | 2011 |
| Mainplaid Limited | Professional & scientific | 2009 |
| Maintenance and Building Preservation Limited | Construction | 1991 |
| Make Sure Build Ltd | Professional & scientific | 2026 |
| Marcus Brown Electrical Ltd | Construction | 2024 |
| Mark Anthony Solutions Limited | Information & communication | 2021 |
| Mark Penman Limited | Professional & scientific | 2008 |
| Mark Walker Coaching Ltd | Education | 2025 |
| MARKOVA03 Ltd | Administrative & support | 2024 |
| MARMALADE77 Ltd | Information & communication | 2023 |
| Marr Rotating Ltd | Professional & scientific | 2022 |
| Martin Blyth Consulting Ltd | Information & communication | 2026 |
| Matt Mcinally Plant Hire Company Limited | Administrative & support | 2006 |
| Matthew's Courier Services Ltd | Transport & logistics | 2024 |
| Mayday Care Services UK Limited | Health & social care | 2026 |
| MBC Properties SPV Ltd | Real estate | 2017 |
| Mcavoy Mechanical Services Ltd | Professional & scientific | 2017 |
| Mcavoy Renewables & Installation Services Ltd | Construction | 2012 |
| Mcavoy Rental Properties Ltd | Real estate | 2020 |
| Mccallum Ceilings (Scotland) Ltd | Construction | 2019 |
| Mccallum Properties Ltd | Real estate | 2014 |
| Mcconnell Piping Solutions Ltd | Professional & scientific | 2014 |
| Mceachern Architects Limited | Professional & scientific | 2011 |
| Mcguckin Contracts Ltd | Construction | 2020 |
| Mdsr Properties Limited | Real estate | 2022 |
| Megan and Partners Ltd | Information & communication | 2026 |
| Meloosha Holdings Limited | Other services | 2022 |
| Menapia Consulting Limited | Professional & scientific | 2014 |
| Merc Construction Ltd | Construction | 2025 |
| Mercury Commercial IT Solutions Ltd | Information & communication | 2022 |
| Mesa Verde Ltd | Professional & scientific | 2024 |
| MG Building Services (Scotland) Ltd | Construction | 2013 |
| MGM Commercial Hotel Ltd | Hospitality | 2017 |
| MHB Property Investments Ltd | Real estate | 2023 |
| Mi.Nde Inspection Services Ltd | Professional & scientific | 2018 |
| Michael J. Cooper Ltd | Information & communication | 2018 |