| Locin Entries Ltd | Real estate | 2024 |
| Lock Ness Ltd | Manufacturing | 2024 |
| Logan Gillies Ltd | Other services | 2025 |
| Loganlea Ltd | Administrative & support | 2017 |
| Logical Business & IT Solutions Limited | Administrative & support | 2007 |
| Logical Business Products & Solutions Limited | Administrative & support | 2024 |
| Logical Group (Scotland) Ltd | Financial services | 2025 |
| Logical Telecom Solutions Ltd | Wholesale & retail | 2024 |
| Logo Lounge Ltd | Professional & scientific | 2006 |
| Longley Interhold L.P. | | 2013 |
| Longman MOT Test Centre Ltd | Wholesale & retail | 2021 |
| Longo Logistics L.P. | | 2014 |
| Lossiemouth Garage Limited | Wholesale & retail | 2015 |
| Lotamou Ltd | Manufacturing | 2025 |
| Lothian Property Management Ltd. | Real estate | 1997 |
| Lotus Commerce L.P. | | 2015 |
| Lovaness Limited | Manufacturing | 2021 |
| Love Dosa Ltd | Hospitality | 2023 |
| Love Inverness | Other services | 2007 |
| Love Tonic Ltd | Manufacturing | 2018 |
| Lowrie Landscapes Limited | Administrative & support | 2018 |
| Loyal PAW Comps Ltd | Arts & recreation | 2025 |
| LPM Dental Ltd | Health & social care | 2021 |
| LR Pipe Access Ltd | Construction | 2025 |
| Lucky Star Chen Limited | Hospitality | 2022 |
| Lugus Engineering Limited | Professional & scientific | 2018 |
| Lumina Estate Media Ltd | Information & communication | 2026 |
| Lumsden Forestry Ltd | Agriculture & fishing | 2019 |
| Lunan Vale Financial Limited | Financial services | 2026 |
| LUX L.P. | | 2014 |
| LUX Management L.P. | | 2014 |
| Luxgate Alliance L.P. | | 2013 |
| Luxhold L.P. | | 2014 |
| Luxline Europe L.P. | | 2014 |
| Luxmark L.P. | | 2013 |
| Luxmark Ventures L.P. | | 2015 |
| Luxo L.P. | | 2013 |
| Luxor Alliance L.P. | | 2013 |
| Luxora Global L.P. | | 2013 |
| Luxtrade Experts L.P. | | 2014 |
| Luxury Auto House Ltd | Wholesale & retail | 2020 |
| Luxury Highlands Limited | Hospitality | 2020 |
| Luxway Transit L.P. | | 2014 |
| LW Transport Consultancy Ltd | Professional & scientific | 2016 |
| Lybra Trade L.P. | | 2014 |
| M & a Inspection Ltd | Construction | 2017 |
| M & H Construction Highlands Ltd | Construction | 2021 |
| M & J Ingram Ltd | Agriculture & fishing | 2015 |
| M & M Auto Repairs Limited | Wholesale & retail | 2012 |
| M & M Highland Limited | Administrative & support | 2007 |
| M & M Joinery Services Limited | Construction | 2021 |
| M F Macbean Mobile Welding Services Ltd | Construction | 2009 |
| M H Electrical Ltd | Construction | 2007 |
| M J Johnstone Limited | Administrative & support | 2003 |
| M S Y 786 Limited | Hospitality | 1993 |
| M&C Investment House Ltd | Financial services | 2021 |
| M&G Classic Ltd | Hospitality | 2023 |
| M&K Jobs Ltd | Administrative & support | 2020 |
| M&M Groundwork & Landscaping Ltd | Construction | 2025 |
| M-Tech Car Services Ltd | Wholesale & retail | 2020 |
| M. Chisholm Transport Ltd. | Transport & logistics | 2003 |
| M.A.D Auto Services Ltd | Wholesale & retail | 2026 |
| M.Findlay Carpet and Vinyl Fitting Services Ltd | Construction | 2021 |
| MAC & MAC Decorators Ltd | Construction | 2019 |
| MAC Joinery Highland Ltd | Construction | 2022 |
| MAC Properties Highland Ltd | Real estate | 2025 |
| MAC Properties Services Ltd | Hospitality | 2025 |
| MAC Rope Solutions Ltd | Construction | 2023 |
| MAC Technical Services Ltd | Construction | 2018 |
| Mac's Giveaways Limited | Arts & recreation | 2025 |
| Macallanwork Limited | Professional & scientific | 2026 |
| Macallister Properties Limited | Real estate | 2019 |
| Macandmac Limited | Extraterritorial | 2018 |
| Macandrew & Jenkins (Trustees) Limited | Professional & scientific | 1989 |
| Macaskill Joinery Limited | Construction | 2023 |
| Macaulay Accountancy Limited | Extraterritorial | 2022 |
| Macbeth Joinery Limited | Construction | 2019 |
| Macbro Marine Ltd | Manufacturing | 2015 |
| Maccs Energy Services & Solutions Ltd | Mining & quarrying | 2018 |
| Macdiarmid & Company | | 1988 |
| Macdonald Apartments Ltd | Real estate | 2024 |
| Macdonald Contracting Ltd | Construction | 2015 |
| Macdonald Electric Ltd | Construction | 2026 |
| Macdonald Engineering Ltd | Manufacturing | 2026 |
| Macdonald Group (Scotland) LLP | | 2019 |
| Macdonald Group FS LLP | | 2019 |
| Macdonald Group GI LLP | | 2019 |
| Macdonald Group Member 1 Ltd | Extraterritorial | 2019 |
| Macdonald Group Member 2 Ltd | Extraterritorial | 2019 |
| Macdonald Payment Solutions Ltd | Professional & scientific | 2022 |
| Macdonald Plant Hire Ltd | Construction | 2026 |
| Macdonald Plant Limited | Construction | 2002 |
| Macdonald Project Solutions Ltd | Professional & scientific | 2017 |
| Macdonald Property Group Ltd | Real estate | 2020 |
| Macdougall Highland Stays Ltd | Hospitality | 2026 |
| Macdougall Services Ltd | Construction | 2024 |
| Macgregor Highland Properties Ltd | Real estate | 2025 |
| Macgregor Industrial Supplies Limited | Wholesale & retail | 1997 |
| Macgregor Land Group Ltd | Real estate | 2024 |
| Macgregor Properties Limited | Real estate | 1992 |