| Magpie Management Services Ltd | Professional & scientific | 2018 |
| Mains of Tilliefoure LLP | | 2021 |
| Makeup by Robyn Amelia Ltd | Other services | 2024 |
| Making Meldrum Better Charity | Other services | 2008 |
| Making Meldrum Better Community Interest Company | Hospitality | 2006 |
| Malcolm Souter Plumbing Limited | Administrative & support | 2009 |
| Manar Developments Ltd. | Real estate | 2009 |
| Manila Corporation Limited | Wholesale & retail | 2006 |
| Maple Garden Services Ltd | Administrative & support | 2023 |
| Marchdale Limited | Wholesale & retail | 2011 |
| Marine Geotechnics Limited | Professional & scientific | 2015 |
| Marine Technical Limits Limited | Professional & scientific | 2006 |
| Mark Mowat Plumbing & Heating Services Ltd. | Construction | 2004 |
| Mark Paterson Builder Limited | Construction | 2011 |
| Market Ethically Ltd | Professional & scientific | 2021 |
| Market Trading Ltd | Professional & scientific | 2018 |
| Martin Sutherland Roofing Ltd | Construction | 2024 |
| Mask Subsea Limited | Mining & quarrying | 2019 |
| Mason Mechanical Services Limited | Professional & scientific | 2025 |
| Mason-Gray Hotels Limited | Hospitality | 2015 |
| Mathieson Financial Services Ltd | Financial services | 2013 |
| Maverston LLP | | 2008 |
| MB Rubber Aberdeen Limited | Manufacturing | 2018 |
| MB Setting OUT & Surveying Ltd | Construction | 2018 |
| MBC Joinery (Aberdeenshire) Limited | Construction | 2017 |
| MC Prop Ltd | Real estate | 2023 |
| MC2 Aberdeen Ltd | Professional & scientific | 2014 |
| MC2 Commercial Services Ltd | Professional & scientific | 2023 |
| Mcconnachie Land & Forestry Services Ltd | Agriculture & fishing | 2018 |
| MCD Property Group Ltd | Real estate | 2023 |
| Mcdonald Investments Limited | Real estate | 2017 |
| Mcdonald Properties (Aberdeen) Limited | Real estate | 2007 |
| MCF Turbines Ltd | Energy | 2025 |
| Mcfadden 70 Limited | Extraterritorial | 2013 |
| Mcginley Oilfield Services Ltd | Professional & scientific | 2021 |
| Mcgl Ltd | Manufacturing | 2021 |
| Mchardy Consulting Limited | Professional & scientific | 2024 |
| Mcintosh Hospitality Ltd | Hospitality | 2024 |
| Mcintosh Property Services Ltd | Real estate | 2025 |
| MCL Well Services Ltd | Professional & scientific | 2025 |
| Mclaren Agricultural Limited | Agriculture & fishing | 2018 |
| Mclaughlin Corporation Limited | Professional & scientific | 2006 |
| Mcleod & Allan Properties Ltd | Real estate | 2025 |
| Mcwilliam Lippe Architects Ltd | Professional & scientific | 2012 |
| Mectec (Worldwide) Limited | Construction | 2012 |
| Megalomaniac Ltd | Arts & recreation | 2022 |
| Megan Falconer Jewellery Ltd | Manufacturing | 2024 |
| Meikle LEY Limited | Construction | 2015 |
| Meiku Ltd | Professional & scientific | 2023 |
| Meldrum Communications Limited | Professional & scientific | 2005 |
| Meldrum Community Garden Project | Other services | 2006 |
| Meldrum Kitchen Ltd | Hospitality | 2023 |
| Meldrum Menace Limited | Manufacturing | 2026 |
| Meldrum Motors Ltd. | Wholesale & retail | 2002 |
| Mepa Developments Ltd | Real estate | 2021 |
| Messrs Adam & Smith-Burnett Partnership | | 1996 |
| Messrs Burnside Farmers | | 1993 |
| Messrs Coutts Ltd | Agriculture & fishing | 2025 |
| Metron Group Limited | Manufacturing | 2014 |
| MG Planning Ltd | Professional & scientific | 2010 |
| MGE Mechanical and Alignment Services Limited | Administrative & support | 2014 |
| MGF Group Holdings Ltd | Financial services | 2026 |
| MGF Machining Ltd | Manufacturing | 2023 |
| MHG Consulting Limited | Professional & scientific | 2023 |
| Michie Contracting Ltd | Construction | 2025 |
| Michie Project Services Limited | Mining & quarrying | 2015 |
| Micol Ltd | Professional & scientific | 2016 |
| MID Wood Storage Ltd | Real estate | 2024 |
| Midnight Elegance Ltd | Wholesale & retail | 2014 |
| Midshore EP Ltd | Professional & scientific | 2009 |
| Mijas Calle Londres Limited | Administrative & support | 2014 |
| Mike Access Ltd | Construction | 2025 |
| Mike Strachan Architecture Ltd | Professional & scientific | 2011 |
| Miller Oilfield Solutions Ltd | Professional & scientific | 2013 |
| Miller Performance Apparel Ltd | Wholesale & retail | 2025 |
| Millie's Paws Ltd | Wholesale & retail | 2011 |
| Millstone Housing Ltd | Real estate | 2022 |
| Minto Branding Limited | Wholesale & retail | 1995 |
| Mintofruit Designs Ltd. | Arts & recreation | 2017 |
| Minty Agri Services Ltd | Manufacturing | 2022 |
| Mira Inspection Services Ltd | Professional & scientific | 2017 |
| MIS Engineering Services Ltd. | Manufacturing | 2010 |
| Mister Whippy Ice Cream Limited | Hospitality | 2021 |
| Mither TAP Engineering Services Ltd | Professional & scientific | 2013 |
| MJ Downie Ltd | Professional & scientific | 2016 |
| MJ Soft Furnishings Ltd | Professional & scientific | 2025 |
| MJS Finance Ltd | Financial services | 2026 |
| MKY Property Development Limited | Construction | 2023 |
| MLS Capital Group Limited | Professional & scientific | 2017 |
| MNM Autos Limited | Manufacturing | 2016 |
| Monarch Builds Scotland Ltd | Construction | 2003 |
| Monarch Engineering Solutions Limited | Agriculture & fishing | 2007 |
| Montague Consulting International Ltd | Professional & scientific | 2024 |
| Monymusk Trustees Limited | Professional & scientific | 2018 |
| Moore Environmental Consulting Ltd | Administrative & support | 2014 |
| Morequette Limited | Real estate | 2021 |
| Morrice Subsea Ltd | Information & communication | 2026 |
| Morrison Motors (Turriff) Limited | Wholesale & retail | 1990 |
| MP Heli-Tech Ltd | Professional & scientific | 2024 |
| MRK Groundworks Ltd | Construction | 2024 |