| Luminis Properties Ltd | Real estate | 2016 |
| Lumix Products Ltd | Wholesale & retail | 2025 |
| Lumos Private Care Ltd | Health & social care | 2025 |
| Lumos Property Investments Limited | Real estate | 2020 |
| Lunar Network Solutions Ltd | Information & communication | 2023 |
| Lustyn Ltd | Information & communication | 2025 |
| Luteo Consulting Ltd | Professional & scientific | 2022 |
| Luxe Content Studio Ltd | Information & communication | 2026 |
| Luxetalent Ltd | Professional & scientific | 2024 |
| Luxora Homes Group Ltd | Construction | 2025 |
| Luxury Laundry Services Limited | Other services | 2016 |
| Lylebay Limited | Real estate | 1998 |
| Lynas Carpets Ltd | Wholesale & retail | 2022 |
| Lynnhall Ltd | Wholesale & retail | 2015 |
| M K ALI Properties Limited | Real estate | 2011 |
| M & H Van Sales Ltd | Wholesale & retail | 2018 |
| M & M Estate Services Limited | Real estate | 2018 |
| M & M Private Care Limited | Health & social care | 2018 |
| M a Jasat Ltd | Health & social care | 2023 |
| M a Martalo Limited | Real estate | 2025 |
| M and Z Foods 245 Limited | Hospitality | 2025 |
| M D Property Company (UK) Limited | Real estate | 2015 |
| M F Foods SCO Limited | Hospitality | 2026 |
| M Fisher Property Limited | Information & communication | 2024 |
| M T Fittings Ltd | Construction | 2026 |
| M TEL Group Ltd | Financial services | 2025 |
| M V a D Foods Ltd | Hospitality | 2016 |
| M&A Financial Group Ltd | Information & communication | 2025 |
| M&B Systems Ltd | Construction | 2022 |
| M&M International Distribution Ltd | Wholesale & retail | 2016 |
| M&O Artificial Lawns and Porcelain Ltd | Construction | 2021 |
| M&O Traders Ltd | Professional & scientific | 2025 |
| M. P. C. Coatings Limited | Construction | 2018 |
| M.J.M. Frames Limited | Manufacturing | 2011 |
| M.Kelly Heating Ltd | Construction | 2026 |
| M.P. Engineering & Construction Services Ltd | Administrative & support | 2017 |
| M1 Advice Ltd | Financial services | 2013 |
| M222 Consulting Ltd | Professional & scientific | 2025 |
| M34 (UK) Ltd | Transport & logistics | 2014 |
| MA Trading Scot Limited | Wholesale & retail | 2018 |
| MA25 Healthcare Ltd | Health & social care | 2020 |
| MAC Cctv Solutions Ltd | Administrative & support | 2025 |
| MAC Consultant Services Limited | Wholesale & retail | 2020 |
| MAC Dog Training Ltd | Other services | 2026 |
| MAC Orthotics Ltd. | Health & social care | 2016 |
| Maccoll & Stokes Landscaping Limited | Construction | 2009 |
| Maccoll Holdings Limited | Financial services | 2022 |
| Maccoll Properties Limited | Real estate | 2020 |
| Macdonald Builders Ltd | Construction | 2011 |
| Macduff Battery Storage Limited | Construction | 2022 |
| Macgregor Clan Holdings Ltd | Financial services | 2025 |
| Macgregor Flooring (Holdings) Limited | Financial services | 2020 |
| Macgregor Flooring Company Limited | Construction | 1985 |
| Macgregor Flooring Group Limited | Financial services | 2024 |
| Macgregor Properties SCO Limited | Real estate | 2018 |
| Macgregor Property Investments Ltd | Real estate | 2024 |
| Mackenzie Decorators Limited | Other services | 2009 |
| Mackenzie Precision Limited | Professional & scientific | 2024 |
| Mackie Consultants Limited | Professional & scientific | 2011 |
| Maclaren West Limited | Information & communication | 2003 |
| Maclennan Properties Scotland Ltd | Real estate | 2025 |
| Macquarie International Investment Holdings LP | | 2008 |
| Mactint Stonework and Brickwork Limited | Construction | 2015 |
| Made in Scotland Agency Ltd | Information & communication | 2023 |
| Madelaine Phillips Ltd | Manufacturing | 2017 |
| Madra Training Ltd | Other services | 2021 |
| Madras Hamilton Ltd | Hospitality | 2023 |
| Magcs Consultancy Limited | Professional & scientific | 2013 |
| Maggiore Magnate Limited | Professional & scientific | 2010 |
| Maha 786 Ltd | Hospitality | 2019 |
| Maharaja India Ltd | Hospitality | 2025 |
| Main Communications Ltd | Information & communication | 2017 |
| Main Street Beach Ltd | Other services | 2019 |
| Mainbrace Marketing Limited | Professional & scientific | 2022 |
| Mairi Tiffoney Photography Limited | Professional & scientific | 2025 |
| Maisella IT Ltd | Information & communication | 2021 |
| Majority Media Limited | Information & communication | 2020 |
| MAK Contracts (Scotland) Ltd. | Other services | 2017 |
| Make IT Workwear Ltd | Manufacturing | 2026 |
| Make IT Your Property Ltd | Real estate | 2019 |
| Makibel Limited | Real estate | 2023 |
| Malaysia Peduli UK Ltd | Wholesale & retail | 2026 |
| Malhotra Dental Ltd | Health & social care | 2021 |
| Malhotra Homes Ltd | Real estate | 2017 |
| Mall Contracts Ltd | Construction | 2023 |
| Malone Rental Ltd | Real estate | 2024 |
| Maltworks Ltd | Real estate | 2024 |
| MAN on a Mission Ltd | Health & social care | 2023 |
| Manatee Property Ltd | Real estate | 2018 |
| Mandalia MED Ltd | Health & social care | 2019 |
| Mandalia Property Ltd | Real estate | 2024 |
| Mandle Recylcing International Limited | Wholesale & retail | 2024 |
| Manfransas Limited | Information & communication | 2012 |
| Manorbrae Ltd. | Real estate | 2017 |
| Manybricks Scotland Ltd | Real estate | 2026 |
| MAP Foods Ltd | Hospitality | 2019 |
| MAP Properties Leicester Ltd | Real estate | 2016 |
| Mapeley Beta Acquisition Co (1) Limited | | 2022 |
| Mapeley Beta Acquisition Co (5) Limited | | 2022 |
| Mapeley Beta Acquisition Co (6) Limited | | 2022 |