| Macneil Shellfish (Holdings) Ltd | Professional & scientific | 2016 |
| Macneil Shellfish Ltd | Wholesale & retail | 2012 |
| MAD Street Comps Ltd | Arts & recreation | 2013 |
| Made 2 Measure Builders Limited | Construction | 2021 |
| Madmade Studios Ltd | Manufacturing | 2026 |
| Maely Limited | Other services | 2022 |
| Mainpacket Ltd | Information & communication | 2024 |
| Mamma MIA Larkhall Ltd | Hospitality | 2020 |
| Marc Thomson Mortgages & Wealth Ltd | Other services | 2016 |
| Marcian Properties Limited | Real estate | 2024 |
| Mariya Contracting Company Ltd | Construction | 2020 |
| Markoshea Limited | Other services | 2023 |
| Marley Brickwork Ltd | Construction | 2021 |
| Marley Contracts Ltd | Construction | 2017 |
| Marron Couture Ltd | Other services | 2023 |
| Matthew Burns Limited | Construction | 2025 |
| Matthew Cowan Joiners Ltd | Construction | 2008 |
| MAX & SAM Homes Ltd | Real estate | 2025 |
| Maximum Performance Gym Limited | Arts & recreation | 2019 |
| MC Dance Company Ltd | Arts & recreation | 2022 |
| MC Heritage Group Limited | Construction | 2025 |
| MCC Property (Scot) Limited | Real estate | 2025 |
| Mccormick and Hunter Limited | Construction | 2007 |
| Mcghie Property Limited | Real estate | 2022 |
| Mcgoldrick Developments Limited | Manufacturing | 2005 |
| Mclellan Transport Ltd | Transport & logistics | 2019 |
| Megatan Limited | Other services | 2018 |
| MEL (Dust & Fume Extraction) Limited | Manufacturing | 2013 |
| Melons and Lemons Limited | Manufacturing | 2025 |
| Melsy Enterprises Ltd | Real estate | 2025 |
| Merryton Ltd | Real estate | 2020 |
| Metal Heads Roofing Ltd | Construction | 2023 |
| Mick T'S Limited | Hospitality | 2024 |
| Millers Larder Ltd | Manufacturing | 2020 |
| Milner Geological Services Ltd | Mining & quarrying | 2026 |
| MJA Smith Ltd | Wholesale & retail | 2025 |
| MKP Investments Ltd | Hospitality | 2022 |
| ML9 Vehicles Ltd | Wholesale & retail | 2023 |
| Moat Property Scotland Ltd | Real estate | 2024 |
| Mortez Larkhall Ltd | Other services | 2026 |
| Mortons Rolls Direct Limited | Wholesale & retail | 2026 |
| Motion Scot Construction Services Ltd | Construction | 2019 |
| Motion-Scot Ltd | Real estate | 2019 |
| MPS (Glassford) Ltd | Construction | 2022 |
| Mqfr Rentals Ltd | Real estate | 2026 |
| MSM Retail Limited | Wholesale & retail | 2021 |
| MTP Joiners Ltd | Construction | 2020 |
| Muir Contracts Limited | Administrative & support | 2015 |
| Muirhouse Building Ltd | Construction | 2022 |
| Muirhouse Properties Limited | Real estate | 2000 |
| Mummode Studio Ltd | Wholesale & retail | 2025 |
| MW Safety Ltd | Professional & scientific | 2024 |
| MWW Developments Limited | Real estate | 2020 |
| My LIL Duckling Boutique Limited | Extraterritorial | 2022 |
| Mycroft Homes (Scotland) Limited | Construction | 2021 |
| N C Rock Building Services Ltd | Construction | 2022 |
| N Williamson Ltd | Manufacturing | 2011 |
| Nautical Nursery Limited | Manufacturing | 2013 |
| Nebula Networks Ltd | Information & communication | 2014 |
| Nest Bothwell Limited | Hospitality | 2025 |
| New Tandoori Mahal Ltd | Hospitality | 2017 |
| Newbuild Project Management Ltd | Construction | 2024 |
| Nextlevel Cleaning Solutions Ltd | Administrative & support | 2026 |
| Nicole O'Donnell Dance Academy Ltd | Education | 2025 |
| NK7UK Ltd | Transport & logistics | 2026 |
| NN Hair and Beauty Limited | Wholesale & retail | 2020 |
| Notch Ecom Incubator Limited | Transport & logistics | 2026 |
| Notch Pitch Services Limited | Wholesale & retail | 2023 |
| Nunes & Nunes Limited | Professional & scientific | 2019 |
| Oakleaf Construction Limited | Construction | 2011 |
| OET Engineering Ltd | Construction | 2025 |
| Olympus Security Solutions Ltd | Administrative & support | 2009 |
| ON Site Homes Ltd. | Construction | 2006 |
| One Stop Mortgage Consultants Ltd. | Financial services | 2004 |
| Orrwood Investments Ltd | Construction | 2017 |
| Oryx Repairs Ltd | Other services | 2019 |
| OZ Nails & Beauty Ltd | Other services | 2024 |
| P and S Hotfood Limited | Hospitality | 2019 |
| Pandey & Kandel Brothers Ltd | Real estate | 2021 |
| Paragon Wave Ltd | Information & communication | 2025 |
| Paris Building Services Limited | Construction | 2026 |
| Park Lane Building Ltd | Construction | 2020 |
| Park North Commercial Property Ltd | Households | 2024 |
| Parkward Productions Ltd | Arts & recreation | 2025 |
| Patricia's Bakery Ltd | Hospitality | 2025 |
| Patterson Kicks Ltd | Wholesale & retail | 2025 |
| Pawsitivepawspetservices Ltd | Other services | 2022 |
| Pbflowerexport Limited | Wholesale & retail | 2019 |
| Pedigree Planning Ltd | Construction | 2024 |
| Perfect Pixels Ltd | Information & communication | 2023 |
| Permag Limited | Manufacturing | 1982 |
| Peter Clemson & Sons Limited | Agriculture & fishing | 1936 |
| Pinnacle Systems (Scotland) Limited | Construction | 2005 |
| PLR Ground Works & Landscaping Ltd | Construction | 2025 |
| PMC Property Assets Limited | Construction | 2023 |
| Posh Notch Limited | Wholesale & retail | 2024 |
| Power Distribution Contracting Ltd. | Construction | 2004 |
| Powerflow Contracts Limited | Construction | 2008 |
| Precious Pets Scotland Limited | Wholesale & retail | 2026 |
| Premier Fitting Services Limited | Wholesale & retail | 2026 |