| M:Brace HR Ltd | Professional & scientific | 2025 |
| MAC GAS Services Ltd | Construction | 2020 |
| Macaulay Letting Limited | Real estate | 2021 |
| Macdonald Distillers Ltd. | Manufacturing | 2022 |
| Mackay Histories Ltd | Information & communication | 2023 |
| Mackintosh Club Ltd | Real estate | 2016 |
| Mackintosh Club Renovation CIC | Arts & recreation | 2023 |
| Macleod Fulton Limited | Professional & scientific | 2007 |
| Macleod Investments Limited | Real estate | 2022 |
| Macosib Holdings Ltd | Hospitality | 2024 |
| Madisons Munchies Ltd | Hospitality | 2012 |
| Magic WOK 998 Limited | Hospitality | 2018 |
| Malatesta Enterprises Limited | Real estate | 2025 |
| Marine Monitoring Solutions Ltd. | Professional & scientific | 2011 |
| Marion M Russell Consultancy Ltd | Health & social care | 2026 |
| Mark Davidson Services Ltd | Other services | 2017 |
| Martin Isle Photography Ltd | Professional & scientific | 2019 |
| Matthews & Sons Property Limited | Real estate | 2025 |
| MAX Express West Ltd | Wholesale & retail | 2025 |
| MBF Properties Limited | Real estate | 2019 |
| Mccandlish Farmhouse Confectionery Ltd | Manufacturing | 2019 |
| Mccorkindale Solutions Limited | Professional & scientific | 2020 |
| Mcdade's Retail Limited | Wholesale & retail | 2023 |
| Mcfarlane Estates Limited | Real estate | 2013 |
| Mcgruer and Company Ltd | Professional & scientific | 1998 |
| Mcgruer Survey Ltd | Manufacturing | 2009 |
| Mcguire Homes Ltd | Real estate | 2025 |
| Mchard Consulting Limited | Professional & scientific | 2003 |
| Mcintosh General Contracting Services Ltd | Construction | 2025 |
| Mcintyre Hire Ltd | Transport & logistics | 2025 |
| MCL Motor Services Ltd | Wholesale & retail | 2021 |
| Mclaren Books Limited | Other services | 2003 |
| MDK Enterprises Limited | Water & waste | 2025 |
| Meatless Marvels Limited | Other services | 2024 |
| Medical Wellness Services Limited | Health & social care | 2023 |
| MI Tierra Cellar Ltd | Wholesale & retail | 2025 |
| MI Tierra Holdings Ltd | Wholesale & retail | 2025 |
| MI Tierra Patisserie Helensburgh Ltd | Wholesale & retail | 2025 |
| MI Tierra Patisserie Ltd | Wholesale & retail | 2025 |
| Miles Stratton Marine Sales Ltd | Wholesale & retail | 2023 |
| Millar Wind Ltd | Professional & scientific | 2025 |
| Miller Accountancy Services Limited | Professional & scientific | 1996 |
| Millig Property Management Ltd | Real estate | 2025 |
| Ministry of Tartan Limited | Wholesale & retail | 2009 |
| MM Roofing Solution Ltd | Construction | 2024 |
| Monica Mcgeachie Ltd | Manufacturing | 2017 |
| Monster MOO Limited | Hospitality | 2009 |
| Moonbrochjewellery Ltd | Manufacturing | 2021 |
| MRS Macs Cafe CIC | Hospitality | 2024 |
| Muggshot Ltd | Information & communication | 2019 |
| Mulberry Bush Nursery - Multech Training Limited | Health & social care | 2003 |
| Murdo Macleod Promotions Limited | Information & communication | 1983 |
| Murdoch Gardening Services Ltd. | Agriculture & fishing | 2003 |
| Murray Auto Service Limited | Wholesale & retail | 2005 |
| Murray Property Investments Limited | Real estate | 2017 |
| Murray Property Ventures Limited | Real estate | 2017 |
| Mybackpages Consulting Ltd | Professional & scientific | 2013 |
| MYO Home Limited | Wholesale & retail | 2014 |
| N J Slee Test and Inspect Limited | Professional & scientific | 2022 |
| N&V RHU Ltd | Wholesale & retail | 2025 |
| N.A.R. Estates Limited | Real estate | 2005 |
| NAR (Contracts) Limited | Administrative & support | 2016 |
| NAR Heating and Plumbing Ltd | Construction | 2025 |
| Nawroze Ltd | Other services | 2024 |
| Neil Crawford (Scotland) Limited | Construction | 2013 |
| Neil Crawford and Sons Limited | Construction | 1978 |
| Neil Crawford Limited | Professional & scientific | 2013 |
| Neil Macpherson Property Ltd | Real estate | 2025 |
| Neil Mckinlay Ltd | Manufacturing | 2018 |
| Nellus Ltd | Wholesale & retail | 2022 |
| NEM Investments Limited | Real estate | 2025 |
| Neoholm Limited | Real estate | 1978 |
| Nicolson and Sons Ltd | Manufacturing | 2022 |
| Night & Day Cleaners Ltd | Administrative & support | 2010 |
| Night & Day Office Services Ltd | Administrative & support | 2010 |
| Night & Day Wheelie BIN Cleaning Ltd | Administrative & support | 2010 |
| Night & Day Window Cleaners Ltd | Administrative & support | 2010 |
| NJM Caterers Ltd | Wholesale & retail | 2025 |
| NO.5 the House Ltd | Wholesale & retail | 2018 |
| North Atlantic Sailing Limited | Arts & recreation | 2014 |
| North North West (Helensburgh) Ltd | Wholesale & retail | 2024 |
| Northstar Engineering Services Ltd | Professional & scientific | 2025 |
| Norwood 1963 Limited | Extraterritorial | 2014 |
| Nuclear Compliance & Capability - ISO 19443 Ltd | Professional & scientific | 2023 |
| Nuhat Ltd | Health & social care | 2010 |
| Obuy UK Limited | Wholesale & retail | 2013 |
| Odyssey Ecosse Ltd. | Administrative & support | 1996 |
| Ohana Arino Holdings Ltd | Wholesale & retail | 2023 |
| OK Bay Ltd | Arts & recreation | 2016 |
| Olive Mediation Group Ltd | Professional & scientific | 2019 |
| ORA Intelligence Ltd | Information & communication | 2026 |
| Organic Architects Incorporated Limited | Professional & scientific | 2011 |
| Osnig Properties Limited | Real estate | 1977 |
| Ossian Medical Solutions Ltd. | Health & social care | 2012 |
| OVB Associates Ltd | Professional & scientific | 2021 |
| P & P Joinery Limited | Construction | 2013 |
| P Mundie Electrical Contractor Ltd | Construction | 2017 |
| Pacific Quay Developments (Glasgow) Ltd | Construction | 2019 |
| Paragon (Scotland) Limited | Information & communication | 2010 |
| Pcdebug IT Services Ltd | Other services | 2011 |