| Melerstain Developments Ltd | Administrative & support | 2017 |
| Melville Marine Services Ltd | Construction | 2024 |
| Members Executive Office Limited | Administrative & support | 2013 |
| Members Executive Office Services Limited | Other services | 2015 |
| Memlaidlaw Limited | Health & social care | 2022 |
| Ment Care Services Ltd | Public administration | 2020 |
| Meqaat Limited | Wholesale & retail | 2025 |
| Merchant Quarter Developments Ltd | Real estate | 2019 |
| Merritt Island Productions Limited | Information & communication | 2016 |
| Metallcom Ltd | Water & waste | 2026 |
| Methven Mill Motors Limited | Wholesale & retail | 2015 |
| MF Gadgets UK Ltd | Wholesale & retail | 2026 |
| MGM Services Kirkcaldy Ltd | Wholesale & retail | 2025 |
| MGT Technology Limited | Professional & scientific | 2013 |
| MH 65 Taxis Ltd | Transport & logistics | 2025 |
| MH 71 Taxis Ltd | Transport & logistics | 2025 |
| Michael Adam Financial Services Limited | Financial services | 2014 |
| Michael Philip Properties Limited | Real estate | 2023 |
| Midfield Plumbers Limited | Construction | 2012 |
| Migele Experience Limited | Other services | 2002 |
| MII Fone Ltd | Wholesale & retail | 2025 |
| Mikael Technologies Ltd | Professional & scientific | 2026 |
| Mike Buzza Event Services Ltd | Arts & recreation | 2025 |
| Mind Matters (Scotland) Limited | Health & social care | 2014 |
| Mini ME 4D Limited | Health & social care | 2025 |
| Mint App Ltd | Information & communication | 2025 |
| Mintella Guest House Ltd. | Hospitality | 1999 |
| Miron Holding Limited | Construction | 2019 |
| Mirror Glass Records Ltd | Information & communication | 2021 |
| Misfit Drinks Limited | Manufacturing | 2025 |
| Missmutter Ltd | Information & communication | 2024 |
| Mitchell Memorials Limited | Other services | 2012 |
| Mitchelson Property Limited | Real estate | 2017 |
| Mithril Roofing and Building Ltd | Administrative & support | 2023 |
| MJM Homestore Ltd | Real estate | 2024 |
| Mjmhomescare Ltd | Wholesale & retail | 2022 |
| MK1 Detailing Ltd | Wholesale & retail | 2023 |
| Mkkm Bars Glenrothes Ltd | Hospitality | 2019 |
| Mkkm Bars Limited | Hospitality | 2017 |
| MKW Utilities Ltd | Construction | 2024 |
| MM Goods Logistics Ltd | Transport & logistics | 2026 |
| MM Household Services Ltd | Administrative & support | 2007 |
| Mobile Titan Ltd | Wholesale & retail | 2021 |
| Mohsan Ltd | Hospitality | 2026 |
| Monarch Supplies Limited | Real estate | 2005 |
| MONICA210118 Ltd | Other services | 2022 |
| Montgomery Roofcare Limited | Construction | 2025 |
| Montrave Homes Limited | Construction | 2020 |
| Montrave Plots Limited | Construction | 2025 |
| Morris Investment Properties Ltd | Real estate | 2019 |
| Morrow Interiors Limited | Construction | 2024 |
| Motatesting Ltd | Wholesale & retail | 2026 |
| Mote C&E Ltd | Professional & scientific | 2023 |
| Moto Marcel Ltd | Wholesale & retail | 2024 |
| Moto Marcel Properties Ltd | Real estate | 2022 |
| Motor Sales Kirkcaldy Limited | Wholesale & retail | 2025 |
| Mourne Kingdom Property Limited | Real estate | 2020 |
| Mower Than Lawns Ltd | Other services | 2026 |
| Mtech Autos Limited | Wholesale & retail | 2018 |
| Muckle Contractors Ltd | Construction | 2025 |
| Muir & Penman Partnership Limited | Construction | 2013 |
| Muirepark Financial Ltd | Real estate | 2024 |
| Mullen OIL and GAS Limited | Professional & scientific | 2019 |
| Munro Surfacing Ltd | Construction | 2025 |
| Murray Properties (Fife) Ltd | Real estate | 2018 |
| Murray Security Systems Ltd | Manufacturing | 2016 |
| Mutch More Swimming Ltd | Education | 2022 |
| My Home Tools Ltd | Wholesale & retail | 2020 |
| MYO Wealth Ltd | Wholesale & retail | 2013 |
| Myrtle Coffee Services Limited | Wholesale & retail | 2002 |
| N & Sons Offshore Services Limited | Other services | 2025 |
| N&D74 Ltd | Transport & logistics | 2019 |
| N.J.P.Taxis Limited | Transport & logistics | 2025 |
| Nabath Ltd | Wholesale & retail | 2025 |
| Nadeem Enterprises Ltd | Real estate | 2026 |
| Naik Robb Associates Ltd | Professional & scientific | 2015 |
| NAK Financial Services Limited | Professional & scientific | 2015 |
| Namisu Ltd | Professional & scientific | 2013 |
| NAS Fife Ltd | Real estate | 2023 |
| National Tribes Limited | Public administration | 2024 |
| Natural Selection Hair & Beauty Rental Ltd | Real estate | 2019 |
| Navraj Ltd | Wholesale & retail | 2026 |
| Neros Pizzeria Limited | Hospitality | 2025 |
| Nevis Consultancy Ltd | Professional & scientific | 2018 |
| New Alliance (Edinburgh) Limited | Wholesale & retail | 2003 |
| New Horizons Inc. Limited | Wholesale & retail | 2000 |
| New Ming Sang Ltd | Hospitality | 2025 |
| New Raith Rovers Limited | Financial services | 2005 |
| New Way 2020 Ltd | Professional & scientific | 2024 |
| New Way 2021 Ltd | Professional & scientific | 2025 |
| Newhouse Catering Limited | Hospitality | 2015 |
| Nexatrade Point Ltd | Wholesale & retail | 2026 |
| Nextstep Scotland Ltd | Administrative & support | 2025 |
| Nexus Facility Management Ltd | Administrative & support | 2025 |
| NH 2026 Limited | Wholesale & retail | 2026 |
| Nicol Street Ltd | Hospitality | 2013 |
| Niltern Limited | Professional & scientific | 2001 |
| Nimbus Beds Holdings Ltd | Financial services | 2024 |
| Nimbus Beds Thornton Ltd | Wholesale & retail | 2024 |
| Nimbus Creatives Ltd | Professional & scientific | 2021 |