| M1CLOTHING Limited | Wholesale & retail | 2020 |
| Macform Construction Ltd | Construction | 2024 |
| Maclennan Solutions Limited | Information & communication | 2024 |
| Macnicol Property Solutions Limited | Real estate | 2025 |
| Macrocom (1043) Limited | Administrative & support | 2017 |
| Macsafe Ltd | Professional & scientific | 2018 |
| Malcolm Allan Limited | Manufacturing | 1994 |
| Mallo Hair Studio Ltd | Other services | 2026 |
| Mangiamo Pizza Ltd | Hospitality | 2026 |
| Mansion House Property Holdings (1) Limited | Real estate | 2021 |
| Mansion House Property Management Limited | Financial services | 2021 |
| Markitdone Ltd | Professional & scientific | 2025 |
| Mathiesons Bakery Limited | Manufacturing | 2012 |
| MC2 Properties Ltd | Real estate | 2025 |
| MCA Fintech Solutions Limited | Information & communication | 2021 |
| MCB Made ME Ltd | Information & communication | 2026 |
| Mcdougall Webtech Holdings Ltd | Information & communication | 2023 |
| Mcewan Lubricants Ltd | Wholesale & retail | 2024 |
| MCF Shieldsafe Ltd | Administrative & support | 2021 |
| Mcfarlane and Duffy Logistics Ltd | Transport & logistics | 2023 |
| Mcgill’S Scotland East Limited | Transport & logistics | 1985 |
| Mcguire Real Estate Limited | Real estate | 2025 |
| MCJ Joinery Limited | Construction | 2007 |
| Mckechnie Consult Limited | Professional & scientific | 2025 |
| Mcleod Group Limited | Hospitality | 2016 |
| Mcleod LIC Limited | Hospitality | 2020 |
| MCM12 Ltd | Other services | 2026 |
| Mcritchie Letting Limited | Real estate | 2021 |
| Mctbc Limited | Financial services | 2018 |
| Mehakh & Co Ltd | Hospitality | 2019 |
| MFM Landscapes Ltd | Extraterritorial | 2021 |
| Micotech Ltd. | Administrative & support | 2016 |
| Midland Bluebird Limited | Transport & logistics | 1932 |
| Miller Group 21 Ltd | Real estate | 2021 |
| Miller Rail Services Ltd | Construction | 2019 |
| Minchella Proprietà Limited | Construction | 2024 |
| Mjkm Limited | Information & communication | 2007 |
| Mjvm Property Ltd | Real estate | 2026 |
| MKD Furnishings Ltd. | Other services | 2019 |
| MMJ Groundworks Ltd | Administrative & support | 2022 |
| Momentum Scotland | Health & social care | 1990 |
| Moneytrain Ltd. | Manufacturing | 2017 |
| Monkey Business (Glasgow) Limited | Other services | 2015 |
| Moon Tech Limited | Information & communication | 2012 |
| Moore Property Holdings Ltd | Real estate | 2023 |
| Morton & Ritchie (Properties) Limited | Real estate | 2009 |
| Moss Group Property Ltd | Real estate | 2024 |
| Moss Plumbing and Heating Engineers Limited | Construction | 2015 |
| MP Fashions Ltd | Wholesale & retail | 2025 |
| MS Accounting & Bookkeeping Services Ltd | Professional & scientific | 2024 |
| MTM Technology Ltd | Professional & scientific | 2019 |
| Myfluentfox Ltd | Education | 2025 |
| Needlestack Consulting Limited | Professional & scientific | 2013 |
| Neil Moffat Roofing Limited | Construction | 2003 |
| Nimmo Landscaping and Home Improvemnents Limited | Construction | 2021 |
| Nizzy Contracts Ltd | Extraterritorial | 2024 |
| NJ Connor Ltd | Administrative & support | 2016 |
| Njmtat Ltd | Arts & recreation | 2026 |
| NMK Aesthetics Room Ltd | Health & social care | 2023 |
| NRN Zone Ltd | Wholesale & retail | 2022 |
| O'Kane Business Solutions Ltd | Professional & scientific | 2017 |
| O'Kane Equipment Solutions Ltd | Mining & quarrying | 2018 |
| Ochil Books Ltd | Professional & scientific | 2025 |
| Ochilwood Joinery Ltd | Construction | 2020 |
| Okaforia Ltd | Construction | 2025 |
| ON the Ridge Scotland Ltd | Wholesale & retail | 2026 |
| One Pebble Consulting Ltd | Professional & scientific | 2019 |
| Only Solutions Consultancy Ltd | Professional & scientific | 2021 |
| Orcata Ltd | Professional & scientific | 2013 |
| ORO Barber Ltd | Other services | 2025 |
| Osulliserve Ltd | Information & communication | 2014 |
| Overland Motorhomes Ltd | Administrative & support | 2024 |
| Oxymoron Ltd | Wholesale & retail | 2024 |
| Park Utility & Landscape Ltd | Construction | 2020 |
| Paul Marshall Coach Builders Ltd | Professional & scientific | 2025 |
| Pawsh Paws by Maria Ltd | Other services | 2023 |
| Payroll & Pensions Solutions Ltd | Professional & scientific | 2021 |
| PEAK2K23 Ltd | Transport & logistics | 2023 |
| Petromax Engineering Limited | Professional & scientific | 2023 |
| Pets Friends Ltd | Professional & scientific | 2005 |
| Pgsom Limited | Wholesale & retail | 2022 |
| Pink Lily Accounting Solutions Ltd | Professional & scientific | 2024 |
| Pinnacle Facades Ltd | Construction | 2018 |
| Pinpoint Contracts Ltd | Construction | 2025 |
| Pippo Ltd | Hospitality | 2024 |
| Power Data Solutions Limited | Construction | 2007 |
| Premier Construction Supplies Ltd | Wholesale & retail | 2020 |
| Pristine Clean Window Cleaning Ltd | Administrative & support | 2024 |
| Pro Division Car Care Limited | Wholesale & retail | 2017 |
| Pro Division Property and Developments Limited | Households | 2021 |
| Pro Performance Scholarships Limited | Arts & recreation | 2025 |
| Pro-Division Car Sales Ltd | Wholesale & retail | 2018 |
| Property Twenty Three Ltd | Real estate | 2025 |
| PWM Construction Services Ltd. | Construction | 2009 |
| R & C (Scott) Ltd | Hospitality | 2023 |
| R Fulton Financial Planning Ltd | Professional & scientific | 2025 |
| R. Brown & SON (Butchers) Ltd | Wholesale & retail | 2024 |
| RA Heating Solutions Ltd | Construction | 2024 |
| Rabii Ltd | Wholesale & retail | 2022 |
| Raga Property LLP | | 2013 |