| KGB Motors Limited | Wholesale & retail | 2018 |
| KH Holdings (Ayrshire) Limited | Real estate | 2021 |
| Kian Barber Ltd | Other services | 2026 |
| Kilwinning Community Sports Club | Arts & recreation | 2005 |
| Kingscroft Logistics Limited | Administrative & support | 2002 |
| Kingstone (SCO) Limited | Manufacturing | 2007 |
| KIZ Cafe Ltd | Hospitality | 2023 |
| KJS Office Supplies Ltd | Wholesale & retail | 2025 |
| KL Holdings Limited | Financial services | 1993 |
| KL Pharmaceutical Limited | Manufacturing | 1975 |
| KLR Rail & Construction Services Ltd | Administrative & support | 2017 |
| Kmacayrshire Ltd | Wholesale & retail | 2024 |
| Kobold Kabal Ltd | Wholesale & retail | 2025 |
| KP Properties (Glasgow) Ltd | Real estate | 2019 |
| Krawn Ltd | Wholesale & retail | 2026 |
| Krayleigh Enterprises Ltd | Administrative & support | 2018 |
| KS Post Ltd | Wholesale & retail | 2023 |
| KTS Holdings Ltd | Professional & scientific | 2022 |
| Kyle Properties Limited | Real estate | 1980 |
| L K Autos Limited | Wholesale & retail | 2009 |
| L&Jm Telecom Ltd | Construction | 2025 |
| L.Owens Joiners & Builders Ltd | Construction | 2022 |
| Lamberton Properties Limited | Real estate | 2020 |
| Lasta Digital Services Ltd | Wholesale & retail | 2026 |
| Lawthorn Ltd | Manufacturing | 2012 |
| Lawthorn Services Limited | Construction | 2017 |
| LBA NC Core Industrial Europe LP | | 2023 |
| Leah Nova Scaffolding Limited | Construction | 2025 |
| Leejautos Ltd | Professional & scientific | 2026 |
| Lennox and Black Joinery Ltd | Manufacturing | 2025 |
| Leraj Food Ltd | Hospitality | 2024 |
| Lewis Enterprises Ltd | Agriculture & fishing | 2021 |
| Link City Ltd | Professional & scientific | 2020 |
| Lionrock Group Ltd | Other services | 2022 |
| Liquipel Europe | | 2016 |
| Little Ripley Ltd | Wholesale & retail | 2022 |
| LJS Ayrshire Ltd | Administrative & support | 2017 |
| LMS Labs Ltd | Information & communication | 2026 |
| Lockhart Scotland Ltd | Wholesale & retail | 2026 |
| Loop Studio Cycling Ltd | Arts & recreation | 2025 |
| Lower Vennel Supermarket Limited | Wholesale & retail | 2017 |
| Loyal Tavern (Dreghorn) Limited | Hospitality | 2026 |
| LRI EN Limited | Hospitality | 2025 |
| Lumen Engineering Ltd | Construction | 2026 |
| Luminae Design Ltd | Manufacturing | 2019 |
| M & D'S Hair Studio Ltd | Other services | 2022 |
| M & E Training & Design Limited | Professional & scientific | 2021 |
| M & K Simpson Limited | Hospitality | 2015 |
| M & M Holdings (Scotland) Limited | Real estate | 2015 |
| M J D & Sons(Scaffolding)Limited | Construction | 1983 |
| M M Mortgages Ltd | Professional & scientific | 2023 |
| M&E Management Services Scotland Ltd | Construction | 2019 |
| MA Irvine Ltd | Hospitality | 2024 |
| Macc Access Renewables Ltd | Professional & scientific | 2026 |
| Macgregor Buckley Racing Ltd | Arts & recreation | 2025 |
| Maci Contracts Limited | Construction | 2019 |
| Macpaws Ltd | Other services | 2019 |
| Magjack Engineering Services Limited | Construction | 2011 |
| Manse Projects (Glasgow) Ltd | Construction | 2024 |
| Manse Projects Limited | Construction | 2020 |
| Marks Barber Shop Ltd | Other services | 2012 |
| Markz Barber Lounge Ltd | Other services | 2022 |
| Marlin House Holdings Ltd | Financial services | 2025 |
| Martin Walker Light Haulage Ltd | Transport & logistics | 2019 |
| Maskara Medical Ltd. | Health & social care | 2006 |
| MAX PUB Management Ltd | Hospitality | 2024 |
| Maxi Caledonian Limited | Financial services | 2011 |
| Maxi Estates Group Limited | Professional & scientific | 2011 |
| Maxi Estates Limited | Real estate | 2000 |
| Maxi Group Limited | Administrative & support | 1983 |
| Maxi Haulage Limited | Transport & logistics | 1974 |
| Maxi Homes Limited | Extraterritorial | 2000 |
| Maxi Properties (AYR) Limited | Real estate | 2000 |
| Maxi Properties Limited | Real estate | 2011 |
| Maxi Warehousing Limited | Transport & logistics | 1977 |
| MC & JC Scaffolding Ltd | Construction | 2026 |
| MC Builders & Construction Ltd | Construction | 2025 |
| MC Holdings (Scotland) Ltd | Professional & scientific | 2017 |
| Mcarthur Tours Ltd | Administrative & support | 2024 |
| MCB Electrical Limited | Construction | 2013 |
| MCB Properties (Ayrshire) Ltd | Real estate | 2018 |
| Mcconcrete Ltd | Construction | 2022 |
| Mccready Couriers Ltd | Transport & logistics | 2023 |
| Mcdougall Aviation Ltd | Manufacturing | 2026 |
| Mcginley Engineering Ltd | Professional & scientific | 2019 |
| Mcgrab Limited | Manufacturing | 2023 |
| MCI Plant Ltd | Professional & scientific | 2019 |
| Mclaren Trading Ltd | Real estate | 2025 |
| Mcmaster Properties (Ayrshire) Ltd | Real estate | 2020 |
| Mcmillan Power Engineering Ltd | Professional & scientific | 2025 |
| Mcrope Ltd | Construction | 2022 |
| Mcsherry Halliday LLP | | 2018 |
| Mcsherry Halliday Trustees Limited | Professional & scientific | 2010 |
| Meadowhead Renewables Ltd | Construction | 2023 |
| Media Maxxing Ltd | Wholesale & retail | 2025 |
| Meoware Ltd. | Information & communication | 2017 |
| Mervillas Limited | Real estate | 2004 |
| Metabolic Performance Testing Ltd | Health & social care | 2020 |
| MGN Taverns Limited | Hospitality | 2025 |
| Milgar Homes Limited | Real estate | 2003 |