| Lineage UK Admin Limited | Administrative & support | 2008 |
| Lineage UK Services Limited | Financial services | 2018 |
| Lineage UK T&F Holdings Limited | Financial services | 2019 |
| Lineage UK TRS Limited | Financial services | 2019 |
| Lineage UK Warehousing Holdings Limited | Financial services | 2019 |
| Lineage Wisbech Limited | Manufacturing | 2007 |
| Linkside Development Co. Limited | Construction | 1981 |
| LIP Guard Limited | Wholesale & retail | 2025 |
| Little Explorers Childcare NW Ltd | Health & social care | 2024 |
| Little Oaks Heywood Bamford Road Limited | Education | 2024 |
| Little Oaks Preschool Heywood Ltd | Education | 2020 |
| Little Play Town Heywood Ltd | Health & social care | 2022 |
| Littlewood Farm Limited | Arts & recreation | 2026 |
| Ljkw Ltd | Hospitality | 2013 |
| LJW Construction Services Ltd | Construction | 2025 |
| Llamoux Ltd | Information & communication | 2021 |
| LM Booth Holdings Ltd | Financial services | 2024 |
| LM Interiors and Joinery Limited | Construction | 2024 |
| LM Property & Maintenance Ltd | Construction | 2024 |
| LM Scaffolding Manchester Ltd | Construction | 2020 |
| LMB Psychotherapy Ltd | Health & social care | 2020 |
| LMT Property Consultants Ltd | Real estate | 2016 |
| LOC8 Ltd | Manufacturing | 2019 |
| Lockwood Solutions Ltd | Information & communication | 2011 |
| Logical Green Solutions Ltd | Professional & scientific | 2014 |
| Logistix 24 Ltd | Transport & logistics | 2024 |
| London Financial Ltd | Financial services | 2024 |
| Longway Avenues (LA) Care Ltd | Health & social care | 2021 |
| Luke's Jobs Ltd | Construction | 2020 |
| Luna Creative Marketing Ltd | Professional & scientific | 2024 |
| Luna Housing Ltd | Households | 2018 |
| Lunar Electrical Services Limited | Construction | 2017 |
| Luxal Aluminium Limited | Construction | 2013 |
| Lyceum Gifts Limited | Wholesale & retail | 2016 |
| LYS Studios Ltd | Information & communication | 2025 |
| M + M Joiners and Builders Limited | Construction | 2009 |
| M F Maintenance Limited | Administrative & support | 2016 |
| M N Lyceom Ltd | Wholesale & retail | 2022 |
| M Stephens Training Ltd | Education | 2015 |
| M Tiling Projects Ltd | Construction | 2019 |
| M&A Sparkle Solutions Ltd | Administrative & support | 2025 |
| M&P Interiors Ltd | Construction | 2026 |
| M&R Clancy Holdings Ltd | Financial services | 2026 |
| M&R Heating Services Northwest Limited | Construction | 2008 |
| MA Chinwuko Healthcare Ltd | Health & social care | 2022 |
| MA Global Trading Ltd | Wholesale & retail | 2019 |
| MAB Homes Ltd | Real estate | 2019 |
| Made Property NW Ltd | Real estate | 2024 |
| Made This for YOU Ltd | Wholesale & retail | 2018 |
| Mage Collective Ltd | Wholesale & retail | 2022 |
| Mahteen's Beauty Salon Ltd | Other services | 2023 |
| Mainline Show Productions Ltd | Professional & scientific | 2009 |
| Major&Sonservices Ltd | Administrative & support | 2025 |
| Makatak Ltd | Professional & scientific | 2025 |
| Malley Solutions Ltd | Construction | 2018 |
| Manc Street Food! Limited | Manufacturing | 2025 |
| Manchester Creative Developments Ltd | Real estate | 2024 |
| Manchester Domestics Ltd | Real estate | 2008 |
| Manchester Media Walls Ltd | Construction | 2020 |
| Manchester Telecom Services Ltd | Information & communication | 2023 |
| Manchester Youth Super League Ltd | Education | 2020 |
| Marchell Property Ltd | Real estate | 2016 |
| Mariusz Dysput Transport Ltd. | Transport & logistics | 2017 |
| Mark Edwards Wealth Management Ltd | Financial services | 2019 |
| Maru Ventures Ltd | Financial services | 2022 |
| Matas Constructs Ltd | Construction | 2026 |
| Mati Construct Ltd | Construction | 2020 |
| Matthew Burrow Ltd | Professional & scientific | 2015 |
| Matthew Spencer Groundworks and Civils Limited | Construction | 2025 |
| Max-Cue Limited | Administrative & support | 1998 |
| Maxitime Recruitment Limited | Education | 2025 |
| Maxloop Private Limited | Wholesale & retail | 2019 |
| Maxter Ltd | Wholesale & retail | 2025 |
| Mayfair Experience Ltd | Hospitality | 2020 |
| Mayfield Legal Ltd | Professional & scientific | 2024 |
| Mayflower Joinery Ltd | Construction | 2017 |
| MC 29 Limited | Hospitality | 2018 |
| Mcarjan Limited | Transport & logistics | 2018 |
| Mcculloch & Gleave Independent Funeral Services Limited | Other services | 2023 |
| Mcilvenny Holdings Ltd | Construction | 2026 |
| MD Gregson Ltd | Health & social care | 2025 |
| Mdre Group Ltd | Education | 2024 |
| ME Developments Ltd | Construction | 2025 |
| Meadowcroft Park Developments Ltd | Construction | 2015 |
| Meadowcroft Park Investments Ltd | Real estate | 2018 |
| Meat Your Needs Ltd. | Manufacturing | 2017 |
| Mecka Global Services Ltd | Health & social care | 2022 |
| Mega Discount Plus Heywood Limited | Wholesale & retail | 2025 |
| Mehroze Ltd | Wholesale & retail | 2025 |
| MEJ Bird Ltd | Transport & logistics | 2015 |
| Merchant of Venus Ltd | Wholesale & retail | 2019 |
| Mercy Healthcare Resources Limited | Administrative & support | 2025 |
| Meridian Investments Manchester Limited | Real estate | 2005 |
| MH Food Services Limited | Hospitality | 2025 |
| MH64 Enterprises UK Limited | Extraterritorial | 2013 |
| MHZ Property Projects Ltd | Construction | 2025 |
| Michael Sedgley Flooring Ltd | Construction | 2015 |
| Michael Stratton Financial Services Ltd | Financial services | 2023 |
| Microlook Ltd | Construction | 2023 |
| Middleton Performance Ltd | Wholesale & retail | 2024 |