| Mane Pubs Limited | Hospitality | 2019 |
| Manorstone Properties Limited | Real estate | 2012 |
| Marama Aesthetic Lounge Ltd | Other services | 2025 |
| Marlsay Limited | Wholesale & retail | 2009 |
| Martin Trotter Analyst and Lead Limited | Administrative & support | 2014 |
| Mazemortgages.Co.Uk Ltd | Financial services | 2021 |
| MC Property Group Ltd | Construction | 2026 |
| Mcghee(Builders) Limited | Construction | 2013 |
| MDB Controls Ltd. | Professional & scientific | 2007 |
| Mduk Comps Ltd | Arts & recreation | 2025 |
| Medina Supermarkets Fife Ltd | Wholesale & retail | 2022 |
| Medxlegal Ltd | Health & social care | 2023 |
| Megaline Consulting Ltd | Professional & scientific | 2025 |
| Megaline Ventures Ltd | Wholesale & retail | 2025 |
| Mercury Motorsport Limited | Wholesale & retail | 2003 |
| Meridian Golf Tours Ltd | Administrative & support | 2013 |
| Metandt Inspection Services Ltd | Professional & scientific | 2022 |
| Methil Fish Bar Limited | Hospitality | 2025 |
| Methil Machinery Limited | | 1955 |
| Methilhill Community Children's Initiative Ltd | Education | 2013 |
| Metro Brit Ltd | Wholesale & retail | 2025 |
| Mighty MOP Squad Cleaning Ltd | Administrative & support | 2025 |
| Mind Guide Ltd | Administrative & support | 2021 |
| Missy Lala's Ltd | Wholesale & retail | 2025 |
| Mistress ZOE Ltd | Arts & recreation | 2024 |
| Mitchell Roofing (Fife) Ltd | Construction | 2021 |
| MJ Mclaughlin - Architecture + Design Ltd | Professional & scientific | 2021 |
| MMR Offshore Ltd | Other services | 2025 |
| MMS Laundry Ltd | Administrative & support | 2024 |
| MMS Managed Services Ltd | Real estate | 2024 |
| MMS Property Group Ltd | Real estate | 2025 |
| Modern Haven Limited | Households | 2023 |
| Momentum SPK Ltd | Professional & scientific | 2006 |
| Monkey Mind Relaxation Ltd | Health & social care | 2020 |
| Montague House (Fife) Limited | Hospitality | 2021 |
| Montrave Associates Ltd | Professional & scientific | 2017 |
| MR Softy Fife Ltd | Wholesale & retail | 2023 |
| MTL Legacy Ltd | Real estate | 2026 |
| Murdoch & Sons Ltd | Households | 2025 |
| Murray Installation Services Ltd | Construction | 2016 |
| Mybus C.T. Limited | Transport & logistics | 2009 |
| Mybus Community Transport Ltd | Transport & logistics | 2020 |
| MZL Management Ltd | Hospitality | 2024 |
| N.Fraser Roofing Limited | Construction | 2018 |
| Nabeel Mazhar Ltd | Wholesale & retail | 2025 |
| Nancy Clark Properties Limited | Real estate | 2016 |
| NDA Garden Design Ltd | Construction | 2023 |
| NDT Westwood Ltd | Professional & scientific | 2021 |
| Neebs UK Ltd | Information & communication | 2024 |
| Neuk Group Limited | Wholesale & retail | 2021 |
| New Vision Commercial Residential Ltd | Real estate | 2026 |
| New Way Hospitality Ltd | Construction | 2019 |
| Niche Properties Scotland Ltd | Real estate | 2025 |
| Nikki Beveridge Holdings Ltd | Financial services | 2024 |
| Nikki Beveridge Properties Ltd | Real estate | 2024 |
| Nisa Buckhaven Ltd | Wholesale & retail | 2023 |
| Nivens of Scotland Ltd | Administrative & support | 2025 |
| Non-Ferrous Extraction Ltd | Manufacturing | 2025 |
| Nordanses Ltd | Real estate | 2008 |
| Norde-Scotia Innovations Ltd | Manufacturing | 2025 |
| North East Fife Networking Ltd | Professional & scientific | 2022 |
| Nova Alchemy Ltd | Professional & scientific | 2026 |
| NOX Design Limited | Manufacturing | 2024 |
| NSM Trading Limited | Wholesale & retail | 2026 |
| NWY Wells Engineering and Energy Consulting Ltd | Professional & scientific | 2025 |
| NYA Scot Limited | Wholesale & retail | 2021 |
| NZ Accountants Limited | Professional & scientific | 2025 |
| Nzonline Limited | Wholesale & retail | 2026 |
| OBA Scot Autos Ltd | Extraterritorial | 2025 |
| Obertal Services Ltd | Professional & scientific | 2025 |
| Ocean Malabar Limited | Wholesale & retail | 2025 |
| Ohara Joinery Fife Limited | Manufacturing | 2026 |
| OK Creative Ltd | Professional & scientific | 2025 |
| OK Ecom Ltd | Wholesale & retail | 2024 |
| Oliclem Limited | Professional & scientific | 2017 |
| Oscar Watches Ltd | Manufacturing | 2017 |
| Oscars Coffee House Limited | Hospitality | 2024 |
| Outsource Laboratory Ltd | Professional & scientific | 2023 |
| Oysterlight Limited | Construction | 2026 |
| P J Property Management Limited | Real estate | 2003 |
| P R J Joinery Limited | Construction | 2019 |
| P.T.V. Limited | Information & communication | 2008 |
| Padda Residential Limited | Real estate | 2024 |
| Palm Beauty Point Ltd | Other services | 2025 |
| Parbro Construction Ltd. | Construction | 2005 |
| Parker's Auction House Ltd | Wholesale & retail | 2018 |
| Partnership for Levantine and Arab Cultural Exchange Ltd | Mining & quarrying | 2019 |
| Paterson & Duff Properties Fife Limited | Real estate | 2024 |
| Pathhead Nurseries Ltd | Agriculture & fishing | 2024 |
| Paws With Piper Ltd | Agriculture & fishing | 2026 |
| Peter's 1 Ltd | Hospitality | 2018 |
| Petrbilt Limited | Households | 2010 |
| Phoenix Safety Scotland Limited | Professional & scientific | 2021 |
| Pinpoint Limited | Administrative & support | 1992 |
| Pinpoint Priority Service Limited | Administrative & support | 1997 |
| Pinpoint Systems Limited | Administrative & support | 2005 |
| Pipe Dynamics Ltd | Wholesale & retail | 2017 |
| Pj's Shuttle BUS Ltd | Transport & logistics | 2022 |
| Platinum Cabs Fife Ltd | Administrative & support | 2024 |
| Platinum Travel Fife Ltd | Administrative & support | 2026 |