| Leslie Farm Services Ltd | Agriculture & fishing | 2018 |
| Letham Lets Ltd | Real estate | 2026 |
| Lily Rose Homecare Ltd | Health & social care | 2024 |
| Limbo Production Ltd | Information & communication | 2018 |
| Live IT Dance Studios Ltd | Arts & recreation | 2013 |
| Lmaco Ltd. | Other services | 2025 |
| Loomi Activewear Ltd | Wholesale & retail | 2021 |
| Lothian Bathrooms Ltd | Construction | 2020 |
| Lothian Electric Machines NO.2 Limited | Manufacturing | 2010 |
| Lothians Dental Group Ltd | Health & social care | 2015 |
| LS Rail Services Ltd | Professional & scientific | 2016 |
| Lucky Sung Sing Limited | Hospitality | 2016 |
| Lucy's Place CIC | Health & social care | 2022 |
| Lumberworks Ltd | Wholesale & retail | 2025 |
| LUX Nails (HD) Limited | Other services | 2023 |
| M&C Fielding Developments Ltd | Real estate | 2017 |
| Macsmith Technology Limited | Professional & scientific | 2019 |
| Makkaru Ltd | Information & communication | 2014 |
| Marketgate Community Haddington Ltd | Construction | 2024 |
| Martin O'Connell Associates Limited | Professional & scientific | 2019 |
| Massage Minutes CIC | Health & social care | 2022 |
| MC Catering (Scotland) Ltd | Hospitality | 2019 |
| Mccall Quality Management Consultancy Limited | Professional & scientific | 2016 |
| Mccarley Properties Ltd | Real estate | 2024 |
| Mcfab Ventures Ltd | Professional & scientific | 2019 |
| Mcgill Software Solutions Limited | Information & communication | 2021 |
| Mcinroy & Wood Portfolios Limited | Financial services | 1989 |
| Mckenzie Marketing Solutions Ltd | Professional & scientific | 2018 |
| Melbourne Chiropractic Limited | Health & social care | 2021 |
| MH Fencing Ltd | Administrative & support | 2019 |
| MML Property Holdings Ltd | Real estate | 2026 |
| Mobile LOG Limited | Other services | 2014 |
| Modulex Scotland Ltd | Manufacturing | 2022 |
| Morrison Consulting Group Limited | Professional & scientific | 2021 |
| Morrison Cscec Limited | Construction | 2021 |
| MPJ Building Contractors Limited | Construction | 2016 |
| MTH Tax Limited | Professional & scientific | 2010 |
| Mull LET Limited | Construction | 2020 |
| Mullens Motor Club Ltd | Wholesale & retail | 2021 |
| Munro Agricultural Consultancy Ltd | Agriculture & fishing | 2024 |
| Murray Webb Group Holdings Limited | Financial services | 2025 |
| Murray Webb Machinery 2 Limited | Administrative & support | 2024 |
| Murray Webb Machinery Limited | Administrative & support | 2024 |
| MVS Scot Ltd | Wholesale & retail | 2018 |
| Myreside Willow Limited | Agriculture & fishing | 2013 |
| Narconon Scotland | Other services | 2002 |
| Natural Larder Collective Ltd | Wholesale & retail | 2016 |
| Newlands Farming (Gifford) Limited | Agriculture & fishing | 1996 |
| Newlands Stone Ltd | Manufacturing | 2026 |
| Newton Floor Systems Limited | Manufacturing | 2024 |
| Nightpath Limited | Professional & scientific | 2023 |
| NMA UK Retail Limited | Wholesale & retail | 2025 |
| Northern Seeds Limited | Agriculture & fishing | 1999 |
| Novamart Wholesale Ltd | Wholesale & retail | 2025 |
| Nuisance Limited | Wholesale & retail | 2020 |
| Nungate Convenience Store Ltd | Wholesale & retail | 2024 |
| O'Rourke Developments Limited | Construction | 2005 |
| Oakwood Mills Limited | Other services | 2010 |
| Outfits and Edits Ltd | Other services | 2025 |
| Ozcans Property Ltd | Hospitality | 2025 |
| Papple Estate Ltd | Hospitality | 2025 |
| Pastry LAB Limited | Manufacturing | 2024 |
| Paton Engineering Services Ltd | Manufacturing | 2019 |
| Perkins Engineering Inspection Services Ltd | Professional & scientific | 2024 |
| Persevere Pictures Ltd | Information & communication | 2024 |
| Peter Bowles Property Ltd | Real estate | 2018 |
| Philip & Associates Limited | Professional & scientific | 2024 |
| Piper Properties Limited | Real estate | 2015 |
| Piyozen Retreats Ltd | Real estate | 2024 |
| PJM Office Solutions Ltd | Real estate | 2015 |
| Playback Ice Limited | Education | 2006 |
| Plumbfaster Limited | Construction | 2025 |
| PMM (Clothing) Limited | Other services | 2025 |
| Point to Point Tiling Solutions Ltd | Manufacturing | 2025 |
| Polypak International Limited | Wholesale & retail | 2011 |
| Polypak Plastene Limited | Professional & scientific | 2010 |
| Portobello Town AM Limited | Real estate | 2020 |
| Portobello Town Ltd | Real estate | 2016 |
| Potion AI Limited | Information & communication | 2024 |
| Potion Partners LLP | | 2022 |
| Prentice Coaches Ltd. | Transport & logistics | 2009 |
| Prep 4 Property Limited | Construction | 2015 |
| Property With Beatrice Ltd | Real estate | 2025 |
| PSJ Property (Edinburgh) Ltd | Other services | 2020 |
| Psychological Minds Ltd | Health & social care | 2013 |
| PWB Property Limited | Real estate | 2025 |
| R Cain Farriery Ltd | Administrative & support | 2017 |
| R J Wood Joinery Limited | Construction | 2014 |
| R Shearer Consultancy Ltd | Agriculture & fishing | 2020 |
| R3 Repairs Limited | Construction | 2009 |
| Raine-Fraser Ltd | Real estate | 2024 |
| Rare 360 Ltd | Administrative & support | 2021 |
| Ratesite Limited | Professional & scientific | 2000 |
| Raven Botanicals Limited | Manufacturing | 2021 |
| RB Taxation and Accountancy Services Limited | Professional & scientific | 2018 |
| RCS Group (Scotland) Ltd | Construction | 2010 |
| RDM Holdings Limited | Financial services | 2001 |
| Re:Solution Urban Design & Development Ltd | Professional & scientific | 2012 |
| Real Networking Solutions Global Ltd | Information & communication | 2025 |
| Redding Park Development Company Limited | Water & waste | 1992 |