| Lomond Ventures Ltd | Hospitality | 2023 |
| Londt Ltd | Manufacturing | 2026 |
| Longmuir Financial Planning Ltd | Financial services | 2024 |
| Longtown General Cleaning Ltd | Administrative & support | 2025 |
| LOR Services Ltd | Construction | 2019 |
| Loriah Services Ltd | Administrative & support | 2026 |
| Loristan Limited | Other services | 2019 |
| Lothian Catering Butchers Limited | Manufacturing | 2012 |
| Lothlorien Ltd | Hospitality | 2019 |
| Lovat's Catering Engineering Services Ltd | Administrative & support | 2023 |
| Lovat's Group Limited | Administrative & support | 1991 |
| Love & Harmony CIC | Arts & recreation | 2023 |
| Love OOR Lang Toun Community Interest Company | Professional & scientific | 2020 |
| LOW Electrical Services Limited | Construction | 2007 |
| LP Joinery Limited | Construction | 2025 |
| LPH Piping Limited | Other services | 2023 |
| LR Industrial Services Ltd | Construction | 2025 |
| LSJ Design Ltd | Professional & scientific | 2017 |
| Lucol Trans Ltd | Transport & logistics | 2024 |
| Lumbahini Limited | Hospitality | 2023 |
| LVB Holdings Limited | Manufacturing | 2018 |
| LVB Transport Ltd | Transport & logistics | 2020 |
| LVC Geology Ltd | Professional & scientific | 2013 |
| M & H Contracts Limited | Transport & logistics | 2002 |
| M a H Consulting Limited | Professional & scientific | 2007 |
| M J D Holidays Limited | Administrative & support | 2011 |
| M&A Accommodation Fife Ltd | Real estate | 2025 |
| M&D Cars Ltd | Wholesale & retail | 2021 |
| M&K Installations Ltd | Construction | 2012 |
| M&M Taxis (Fife) Ltd | Transport & logistics | 2024 |
| M-Tec Drafting (UK) Limited | Professional & scientific | 2008 |
| M.A Bodyshop Ltd | Wholesale & retail | 2024 |
| M.C. Leisure Limited | Hospitality | 1986 |
| Macdui Networks Limited | Information & communication | 2025 |
| Mack Property Investments Limited | Real estate | 2024 |
| Mackay & Sons Ltd | Administrative & support | 2024 |
| Mackay Tavern Limited | Hospitality | 2024 |
| Macrae Roofing Limited | Construction | 2014 |
| Madison Rose Bridal Ltd | Wholesale & retail | 2021 |
| Maelstrom Ltd | Professional & scientific | 2015 |
| MAF Pharma Limited | Wholesale & retail | 2009 |
| Magda Limited | Extraterritorial | 2013 |
| Magdalene Grocer Limited | Wholesale & retail | 2023 |
| Magee Family Limited | Real estate | 2020 |
| Maha Holdings Ltd | Wholesale & retail | 2021 |
| Main Property Holdings Ltd | Administrative & support | 2021 |
| Mainticare Ltd | Real estate | 2007 |
| Maria's Baking Stories Ltd | Hospitality | 2021 |
| Mariani Hospitality Ltd | Wholesale & retail | 2025 |
| Marine Rationale Alba Limited | Professional & scientific | 2003 |
| Marinolapassione Limited | Hospitality | 2026 |
| Mark Hillman Psychotherapeutic Counsellor Limited | Health & social care | 2025 |
| Mark Hutchison Plumbing & Heating Ltd | Construction | 2021 |
| Mark Ramsay Renovations Limited | Real estate | 2025 |
| Mark Ramsay Roofing and Roughcasting Limited | Construction | 2014 |
| Mark Roscoe Art Limited | Arts & recreation | 2018 |
| Markhor Trading Ltd | Wholesale & retail | 2025 |
| Markmast Ltd | Professional & scientific | 2024 |
| Marku Investments Ltd | Real estate | 2014 |
| Marku Property Letting Ltd | Real estate | 2025 |
| Martin Brown Business Information Analyst Ltd | Information & communication | 2012 |
| Mary Milton Properties Limited | Real estate | 2025 |
| Marybank Engineering Limited | Manufacturing | 2002 |
| Matthew Bros Contractors Ltd | Hospitality | 2023 |
| MAX Project Services Ltd | Construction | 2023 |
| Mayre Limited | Hospitality | 2019 |
| MAZ Energy Consultants Ltd | Professional & scientific | 2025 |
| MAZ Metals Ltd | Professional & scientific | 2025 |
| MB Landscaping North Ltd | Administrative & support | 2025 |
| MC Industrial Solutions Ltd | Construction | 2016 |
| Mcarthur Butchers Ltd | Wholesale & retail | 2020 |
| Mccallum Entertainment Limited | Hospitality | 2026 |
| Mcculloch Risk Management Limited | Administrative & support | 2010 |
| Mcdonald Property Management Ltd | Real estate | 2022 |
| Mcdougall of Fife Ltd | Hospitality | 2020 |
| Mcdougall Property Group Limited | Real estate | 2021 |
| Mcdougall Property Investments Ltd | Real estate | 2025 |
| Mcduff Corner Ltd | Wholesale & retail | 2019 |
| Mcfarlane Joiners and Builders Limited | Construction | 2013 |
| Mcgill & SON Properties Limited | Real estate | 2024 |
| Mcgill Microwave Systems Ltd | Wholesale & retail | 2019 |
| Mcgill Motorsports Limited | Wholesale & retail | 2010 |
| Mcgill Properties Ltd | Real estate | 2020 |
| Mcgill Roofing Limited | Construction | 2021 |
| Mcgilvray Printers Limited | Wholesale & retail | 2011 |
| Mcgowan Joinery Ltd | Construction | 2025 |
| Mcinnes & Owen Limited | Construction | 1996 |
| Mcintyre Roofing Limited | Construction | 2020 |
| MCK Catering Equipment & Fabrication Ltd | Wholesale & retail | 2020 |
| MCLEAN2025 Qa/Qc Engineering Services Ltd | Professional & scientific | 2025 |
| MCS (Fife) Limited | Real estate | 2009 |
| Mcvicker & SON Limited | Professional & scientific | 2024 |
| MD Painter and Decorator Limited | Construction | 2014 |
| MDR Plumbing and Heating Ltd. | Construction | 2023 |
| Meba Property Ltd | Real estate | 2025 |
| Medical Macabre Ltd | Information & communication | 2023 |
| Mega Mobile Ltd | Wholesale & retail | 2023 |
| Mejbas Limited | Professional & scientific | 2015 |
| Melavid Properties Limited | Real estate | 2025 |
| Meldrums Hotel Ltd | Hospitality | 2022 |