| Kraken Property Group Ltd | Real estate | 2020 |
| L & P Jaconelli Ltd | Hospitality | 2003 |
| LA Tea DOH (Fine Foods & Teas) Limited | Wholesale & retail | 2000 |
| Lafferty Construction Limited | | 1973 |
| Lairsfield Ltd | Construction | 2018 |
| Lanarkshire Joinery Services Limited | Construction | 2006 |
| Landek Limited | Real estate | 1968 |
| Lantech (Scotland) Limited | Administrative & support | 2003 |
| Lees Contracts Limited | Professional & scientific | 1997 |
| Lees Group Limited | Professional & scientific | 1990 |
| Lees of Scotland Limited | Manufacturing | 1951 |
| Leinatamm LP | | 2013 |
| LET Link Limited | Real estate | 2003 |
| Libra Design Limited | Professional & scientific | 1983 |
| Lightbody Group Limited | Professional & scientific | 2002 |
| Lightbody Holdings Limited | Manufacturing | 1999 |
| Lightbody-Stretz Limited | Professional & scientific | 2002 |
| Linden Bay LP | | 2013 |
| Longfort Group LP | | 2017 |
| LOW Beaton Richmond LLP | | 2004 |
| LUX Nails & Spa Carluke Ltd | Other services | 2025 |
| Lynden LEE Properties Limited | Real estate | 1991 |
| M & S Mcgraw | | 1999 |
| M Akmal Ltd | Wholesale & retail | 2024 |
| M.B. Langmuir & HAY LLP | | 2004 |
| Maclay (Civil Engineering) Limited | Construction | 1975 |
| Macneil Training and Developments Limited | Manufacturing | 1988 |
| Marianto Limited | Real estate | 2003 |
| Market Signals Limited | Professional & scientific | 1989 |
| Mastering Mathematics Limited | Education | 2022 |
| Masterparts (Bellshill) Limited | Wholesale & retail | 1989 |
| Mcdonald & Sons (Bakers) Limited | Manufacturing | 2000 |
| Mcfadden Classic Sports Cars Ltd | Wholesale & retail | 2002 |
| Mckenzie Decorators Limited | Other services | 2007 |
| MCL Technical Services (UK) Ltd. | Professional & scientific | 2001 |
| Mcmahon Clan Ltd | Hospitality | 2007 |
| Megatex Group LP | | 2017 |
| Meridian Trade House LP | | 2013 |
| Meritaim Limited | | 1988 |
| Midway Partners LP | | 2016 |
| Millar Accountancy Limited | Professional & scientific | 2006 |
| Miller Insulation and Engineering Limited | Extraterritorial | 1924 |
| Missiles & Space Batteries Limited | Manufacturing | 1996 |
| MJL Investments Limited | Real estate | 2002 |
| MJM Architect Limited | Professional & scientific | 1999 |
| Montero Group LP | | 2017 |
| Mossneuk OUT of School Service | Administrative & support | 2003 |
| Mount Vernon Engineering Company (Glasgow) Limited | Manufacturing | 2002 |
| Mulraney Engineering Ltd. | Manufacturing | 2005 |
| Murdoch Mackenzie Construction Limited | Construction | 1974 |
| Murdoch Mackenzie Limited | Real estate | 1920 |
| Murlet Properties Limited | Real estate | 1988 |
| Music Hall Dundee CIC | Arts & recreation | 2026 |
| Natural Therapies With Catherine Ltd | Other services | 2017 |
| Navan Taverns Limited | Hospitality | 2001 |
| NBS Properties Limited | Real estate | 2020 |
| NCS Group Limited | Wholesale & retail | 1998 |
| NCS Office Systems (Scotland) Limited | Wholesale & retail | 1988 |
| Neville Design Limited | Professional & scientific | 2003 |
| New Stevenson Grocers Ltd | Wholesale & retail | 2007 |
| Nicol Boilers Holdings Limited | Financial services | 2020 |
| Nicol Boilers Limited | Manufacturing | 1988 |
| Nithside Farms Limited | Financial services | 1994 |
| Norside Limited | Construction | 1996 |
| Norske Export LP | | 2017 |
| Norske Fjord LP | | 2013 |
| North Deanhead Farm and Company | | 1989 |
| North Quarter Farm Limited | Agriculture & fishing | 2006 |
| Nova Guard Management LP | | 2015 |
| NRG Glasgow Limited | | 1985 |
| NWX Ltd | Wholesale & retail | 1989 |
| O'Neill (Electrical Contractors) Ltd. | Wholesale & retail | 1994 |
| Ocean Nails Spa Airdrie Ltd | Other services | 2022 |
| OLA OUT of School Care | Education | 2000 |
| OPG Ltd. | Manufacturing | 1997 |
| P F Mccaig Ltd | Professional & scientific | 2003 |
| Palazzo Della Porta LP | | 2013 |
| Paris Group LP | | 2016 |
| Parisholm Farm | | 1987 |
| PBR Building Services Ltd. | Construction | 2004 |
| Peel L&P Assets Limited | Extraterritorial | 1989 |
| Peloton Property Limited | Real estate | 2003 |
| PFA Scotland Enterprises Limited | Professional & scientific | 2007 |
| Pillar Impex LP | | 2017 |
| Pismam Limited | Hospitality | 2025 |
| PM Pipe Organ Maintenance Ltd. | Manufacturing | 2004 |
| Pollokshaws Burgh Hall Trust | Hospitality | 1999 |
| Pollokshields Burgh Hall Trust Limited | Real estate | 1991 |
| PPS Building & Electrical Services Ltd | Construction | 2007 |
| Praxis School of Management Ltd | Education | 2024 |
| Printwell Limited | Manufacturing | 1985 |
| Q-Gate (CVL) Ltd | Transport & logistics | 1979 |
| Qualitisation Ltd | Hospitality | 2020 |
| R & D Properties (Glasgow) Limited | Real estate | 1999 |
| R & J Johnston Ltd | Transport & logistics | 2005 |
| R & J Russell Limited | Real estate | 2003 |
| R C Mcleish Insurance Consultants Ltd | Financial services | 2003 |
| Rampco Limited | Extraterritorial | 2007 |
| Reive & Grossart Limited | Transport & logistics | 1965 |
| Revellin DE LA Perla LP | | 2015 |