| Lmccallum Services Ltd | Professional & scientific | 2026 |
| LMS (2010) Limited | Hospitality | 2010 |
| Lndr Group Limited | Hospitality | 2025 |
| Localguttercleaners Ltd | Administrative & support | 2025 |
| Loch Lomond BUS Services Ltd. | Transport & logistics | 2002 |
| Loch Lomond Travel Limited | Transport & logistics | 2023 |
| Lochermill Boarding Cattery Ltd. | Professional & scientific | 2003 |
| Lock N Sole Ltd | Other services | 2019 |
| Logan Autos Ltd | Wholesale & retail | 2021 |
| Logo'D UK Ltd | Wholesale & retail | 2016 |
| Lomond Golf Company Ltd | Manufacturing | 2020 |
| Lonton Assets Limited | Real estate | 2021 |
| Lou's Cafe Ltd | Hospitality | 2026 |
| Low's Fresh FIX Ltd | Hospitality | 2018 |
| Lrsl Engineering Ltd | Professional & scientific | 2025 |
| Lucemill Ltd | Wholesale & retail | 2012 |
| Luxe Greenock Ltd | Other services | 2025 |
| Luxe to Stay Ltd | Hospitality | 2026 |
| Lwlm Enterprise Limited | Real estate | 2024 |
| Lyberate Wellbeing Ltd | Education | 2025 |
| M & J Builders Merchants Limited | Extraterritorial | 1999 |
| M & M Property Rental Limited | Real estate | 2017 |
| M & S Property Developer Limited | Construction | 2025 |
| M Darrah & Sons Ltd. | Administrative & support | 2009 |
| M Dynamics Ltd | Construction | 2024 |
| M M Vintners Ltd. | Professional & scientific | 1997 |
| M&Gd Limited | Hospitality | 2023 |
| M&M Beauty Studio Limited | Other services | 2013 |
| M2M Assets Ltd. | Real estate | 1983 |
| M3R Limited | Administrative & support | 2015 |
| MACH3 Ltd. | Construction | 2002 |
| Macintyre Electrical Services Ltd | Manufacturing | 2024 |
| Macpherson Contractors Limited | Other services | 2018 |
| Macx Property Ltd | Real estate | 2026 |
| Magic Stars Holidays Ltd | Administrative & support | 2025 |
| Magic Torch Comics CIC | Education | 2017 |
| Magnano Pizza Co Ltd | Hospitality | 2025 |
| Magneral & Co LP | | 2010 |
| Main Corp Property Ltd | Hospitality | 2024 |
| Maitlands (Trustees) Limited | Professional & scientific | 1988 |
| Mamas Little Lambs Ltd | Health & social care | 2024 |
| Manzil Restaurant Limited | Hospitality | 2024 |
| Marbla Coffee Ltd | Hospitality | 2021 |
| Marhaba Consultancy Limited | Professional & scientific | 2019 |
| Maria Caribbean Flava’S Limited | Hospitality | 2024 |
| Marine Projects Scotland Ltd | Professional & scientific | 2020 |
| Mario Tasty Chippy Ltd | Hospitality | 2023 |
| Maritime Safety Limited | Manufacturing | 2014 |
| Mark Antony Property Limited | Real estate | 2023 |
| Mark Gosling & Co Accountancy Ltd | Professional & scientific | 2005 |
| Marshall Barmore Limited | Real estate | 2018 |
| Martin Docherty Limited | Real estate | 1980 |
| Martin Gallacher Electrical Ltd | Professional & scientific | 2013 |
| Maxro Solutions Limited | Professional & scientific | 2014 |
| MB Drainage Services Ltd | Water & waste | 2022 |
| MBM Whisky Ltd | Professional & scientific | 2019 |
| Mbsa Marketing Ltd | Professional & scientific | 2016 |
| MC Coating Inspections Ltd | Construction | 2015 |
| MC Joinery (Scotland) Ltd | Construction | 2011 |
| Mcardle Macleod Watt Ltd | Education | 2021 |
| Mcbain Property Ltd | Real estate | 2024 |
| Mccabe Tree Services Ltd | Administrative & support | 2022 |
| Mccall Ventures Ltd | Real estate | 2025 |
| Mcdade Solutions Ltd | Information & communication | 2025 |
| Mcdade's Pharmacy Ltd | Wholesale & retail | 2014 |
| Mcewan Engineering Group Ltd | Professional & scientific | 2022 |
| Mcfarlane Physiotherapy Limited | Health & social care | 2023 |
| Mcgill's BUS Service Limited | Transport & logistics | 1949 |
| Mcgill's City Connect Ltd. | Extraterritorial | 2007 |
| Mcginley & Company Limited | Construction | 1972 |
| Mckinnon Builders Ltd | Construction | 2020 |
| Mckinnon Construction Ltd | Construction | 2024 |
| Mclean Toolbox Limited | Wholesale & retail | 2001 |
| Mcmillan Motors Ltd. | Wholesale & retail | 2010 |
| Mcqueenie GAS Services Limited | Construction | 2019 |
| Mctaggart and Disselduff Ltd | Real estate | 2017 |
| Mcwn Property Ltd | Real estate | 2026 |
| Mearns Marketing Ltd | Professional & scientific | 2025 |
| MEB Solutions Ltd | Professional & scientific | 2022 |
| Merlin Network (Scotland) Limited | Manufacturing | 2012 |
| Metropolis Media Ltd | Information & communication | 2025 |
| MFS Electrical Ltd | Extraterritorial | 2021 |
| MGS24 Ltd | Hospitality | 2024 |
| Michael Mcanerney Limited | Wholesale & retail | 2025 |
| Michael Skelton Technical Services Limited | Construction | 2022 |
| Mill Street 1962 Limited | Extraterritorial | 2014 |
| Millimac Limited | Real estate | 2012 |
| Mills Joinery Ltd | Construction | 2025 |
| Mindmosaic Counselling and Therapy | Health & social care | 2012 |
| Minerva Engineering Ltd | Professional & scientific | 2025 |
| Mini Tours Ltd | Administrative & support | 2019 |
| Miyah Retail Limited | Wholesale & retail | 2013 |
| MJK Retail Ltd | Extraterritorial | 2019 |
| MKK 25 Ltd | Construction | 2021 |
| MLJ Assets Ltd | Real estate | 2020 |
| MNM Beauty Ltd | Other services | 2023 |
| Moda Boutique Limited | Wholesale & retail | 2019 |
| Momorasoi Ltd | Hospitality | 2025 |
| MONEY4CLOTHES4YOU Ltd | Wholesale & retail | 2021 |
| Monochrome Images International Ltd. | Professional & scientific | 2011 |