| Malzaro Ltd | Financial services | 2020 |
| MAN Cave Barber Shop PVT Ltd | Other services | 2026 |
| Mandarin (Oban) Limited | Administrative & support | 2019 |
| Mango Mirchy Ltd | Hospitality | 2026 |
| Manngo Energy Ltd | Energy | 2025 |
| Manorma Consultancy Services Ltd | Professional & scientific | 2022 |
| Mansbridge Investments Limited | Real estate | 2015 |
| Marco Giannetti Cleaning Services Ltd | Administrative & support | 2017 |
| Marcthepainter Ltd | Construction | 2024 |
| Marin Global Ltd | Administrative & support | 2026 |
| Marina Accommodation Ltd | Hospitality | 2026 |
| Marina Inn Limited | Hospitality | 2008 |
| Marina View Nursery Limited | Health & social care | 2015 |
| Marinella Design Limited | Professional & scientific | 2023 |
| Marinus Analytics UK Limited | Information & communication | 2022 |
| Mark Allan Property Consultants Limited | Real estate | 2014 |
| Mark Mccoll Photography Ltd | Professional & scientific | 2017 |
| Market Inn AYR Ltd | Hospitality | 2019 |
| Marketing Solutions Glasgow Ltd | Manufacturing | 2018 |
| Marketspark Services Ltd | Professional & scientific | 2018 |
| Marshall Inc Limited | Real estate | 2017 |
| Martin C. Farrell Limited | Professional & scientific | 2012 |
| Martin Sneddon Ltd | Construction | 2019 |
| Martyn Reid Property Maintenance Ltd | Construction | 2021 |
| Marymass Festival Committee | Other services | 2013 |
| Mascot Plant Hire Ltd | Administrative & support | 2022 |
| Mascot Property Ltd | Real estate | 2021 |
| Mason & Co Hair Salon Ltd | Other services | 2021 |
| Masr Fabrications Ltd | Financial services | 2021 |
| Master-Coat Scotland Ltd | Construction | 2026 |
| Matco Ltd | Construction | 2015 |
| Materia Sacra Ltd | Information & communication | 2024 |
| Matt&Stef Ltd | Construction | 2023 |
| Mauvel Ltd | Construction | 2024 |
| Maxblair.Coaching Ltd | Health & social care | 2025 |
| Maxine Gorman Taxis Ltd. | Transport & logistics | 2004 |
| MB Tech (EK) Ltd | Wholesale & retail | 2012 |
| MBI Property Holdings Limited | Professional & scientific | 2019 |
| MC Property Management Services Limited | Construction | 2004 |
| MCA Heating Solutions Ltd. | Construction | 2020 |
| Mcallister Rentals Ltd | Real estate | 2026 |
| Mcalpine MOT and Repairs Ltd | Wholesale & retail | 2023 |
| Mcbenleo CIC | Information & communication | 2025 |
| Mcbenleo Enterprises Ltd | Real estate | 2025 |
| Mccaiden Ltd | Transport & logistics | 2020 |
| Mccain Consulting Ltd | Real estate | 2012 |
| Mccall Heating and Plumbing Solutions Limited | Administrative & support | 2017 |
| Mccall Property Solutions Ltd | Real estate | 2026 |
| Mccallum Bagpipes Limited | Manufacturing | 2002 |
| Mccarthy Law Limited | Professional & scientific | 2013 |
| Mccarthy Properties (Port Appin) Limited | Real estate | 2021 |
| Mcclymont Joiners Limited | Construction | 2008 |
| Mccoll Financial Ltd | Financial services | 2018 |
| Mccomp Limited | Professional & scientific | 2022 |
| Mcconnell Contracts Ayrshire Ltd | Construction | 2012 |
| Mccrone Audio Ltd | Manufacturing | 2022 |
| Mccrorie Property Ltd | Real estate | 2025 |
| Mcculloch & Hood Electrical Ltd | Construction | 2020 |
| Mcculloch ATA Limited | Arts & recreation | 2014 |
| Mcculloch Group Holdings Ltd | Administrative & support | 2014 |
| Mcculloch Group Ltd | Financial services | 2024 |
| Mcculloch International Ltd | Transport & logistics | 2015 |
| Mcculloch Joinery Limited | Construction | 2023 |
| Mcculloch Plant Limited | Manufacturing | 1972 |
| Mcculloch Rail Ltd | Transport & logistics | 2006 |
| Mcdougall Holdings Ltd | Financial services | 2022 |
| Mcdowall Butchers Limited | Wholesale & retail | 2015 |
| Mcewen Flooring Distribution Limited | Extraterritorial | 2011 |
| MCG Medical Ltd | Health & social care | 2023 |
| Mcgeoch Holdings Limited | Financial services | 2020 |
| Mcghee Decor Limited | Construction | 2020 |
| Mcginlay Associates Ltd | Professional & scientific | 2015 |
| Mcgiv-Comms Ltd | Construction | 2018 |
| Mcgivney Construction Limited | Construction | 1998 |
| Mcgowan Holdco Ltd | Health & social care | 2022 |
| Mcgowan Properties Limited | Households | 2019 |
| Mcgregor Roofing Limited | Construction | 2025 |
| Mcinroy Turbine Services Ltd | Professional & scientific | 2012 |
| Mcintosh Services Ltd | Construction | 2022 |
| Mcivor Group Holdings Ltd | Financial services | 2020 |
| MCK Agri Plant Services Ltd | Manufacturing | 2025 |
| MCK Properties Scotland Limited | Real estate | 2021 |
| Mckellar Funeral Services Ltd | Other services | 2017 |
| Mclatchie Letting Ltd | Real estate | 2022 |
| Mcmillan Roofing Limited | Construction | 2024 |
| Mcmillan Services Ltd | Extraterritorial | 2018 |
| Mcmillan Vehicle Servicing & Repairs Limited | Wholesale & retail | 2015 |
| Mcminn Motors Limited | Wholesale & retail | 2011 |
| MCN (Ayrshire) Ltd | Education | 2022 |
| MCN Contracts (Ayrshire) Ltd | Transport & logistics | 2023 |
| MCP International Ltd | Professional & scientific | 2016 |
| Mcpherson Holdings Limited | Real estate | 2017 |
| Mcpike & Fullarton Ltd | Construction | 2026 |
| MCQ Consulting Ltd | Professional & scientific | 2024 |
| Mcroberts Food Truck Ltd | Hospitality | 2022 |
| Mcroberts Plumbing & Heating Engineers Ltd | Construction | 2016 |
| MCS (Scotland) Limited | Wholesale & retail | 2000 |
| MDS Technical Ltd | Professional & scientific | 2017 |
| Meadowhead Cottage Limited | Hospitality | 2021 |
| Meadowhead Equestrian Limited | Agriculture & fishing | 2021 |