| Lyndon Taverns Limited | Hospitality | 2026 |
| Lésimone Global Limited | Wholesale & retail | 2017 |
| M & M Ventures Ltd | Administrative & support | 2012 |
| M a Prime Tech Services Ltd | Wholesale & retail | 2025 |
| M Allen Limited | Professional & scientific | 2026 |
| M D Fencing Contractors Ltd | Administrative & support | 2009 |
| M Field Developments Ltd | Construction | 2019 |
| M Field Holdings Ltd | Financial services | 2019 |
| M Finn Ltd | Professional & scientific | 2024 |
| M&A IT Services Ltd | Information & communication | 2023 |
| M&Bees Ltd | Information & communication | 2020 |
| M&H Taxis Ltd | Transport & logistics | 2026 |
| M&I Edinburgh Ltd | Hospitality | 2023 |
| M&K Scotland Ltd | Wholesale & retail | 2009 |
| M&M Private Hire Ltd | Transport & logistics | 2026 |
| M.A.S.K Property Management Limited | Real estate | 2020 |
| M8 Brands Limited | Wholesale & retail | 2025 |
| Maaa Properties Ltd | Real estate | 2024 |
| Maaruti Estates Ltd | Real estate | 2025 |
| Macauley Douglas Financial Solutions Ltd | Administrative & support | 2012 |
| Macdonalds Taxis Ltd | Professional & scientific | 2017 |
| Mackay Subsea Works Ltd | Construction | 2025 |
| Mackenzie I.T. Associates Limited | Other services | 1999 |
| Mackinnon Watches Ltd | Wholesale & retail | 2020 |
| Macprop Ltd | Real estate | 2024 |
| Madamemews Catering Ltd | Hospitality | 2016 |
| Madras Bistro Ltd | Hospitality | 2025 |
| Madvlad Ltd | Wholesale & retail | 2020 |
| Maguire Logistics Solutions Ltd | Transport & logistics | 2021 |
| Majesta International Ltd | Professional & scientific | 2025 |
| MAK & HM Ltd | Wholesale & retail | 2020 |
| Malinda Global LP | | 2017 |
| MAN Clan Ltd | Health & social care | 2023 |
| MAN With Van Ltd | Administrative & support | 2016 |
| Manasvi IT Limited | Information & communication | 2018 |
| Manson Property Solutions Ltd | Administrative & support | 2025 |
| Marble Buffet Livingston Limited | Hospitality | 2025 |
| Marcounting Limited | Information & communication | 2025 |
| Mari Blue Ltd | Hospitality | 2015 |
| Marianne Bell Coaching Limited | Other services | 2025 |
| Marina Domingues Limited | Professional & scientific | 2024 |
| Marionville RC Limited | Wholesale & retail | 2015 |
| Marjus Logistics Ltd | Transport & logistics | 2021 |
| Marks Zarins Logistics Ltd | Transport & logistics | 2025 |
| Maroon Events Ltd | Administrative & support | 2022 |
| Marshall Technology LP | | 2009 |
| Martixo Limited | Wholesale & retail | 2025 |
| Marusens Uldis 0880 Limited | Transport & logistics | 2015 |
| Match Ball Pods Ltd | Manufacturing | 2026 |
| Matugga Distillers Limited | Manufacturing | 2018 |
| Maxi Construction Limited | Construction | 1971 |
| Maxi Construction Management Limited | Construction | 1984 |
| Maxiq Group Ltd | Financial services | 2025 |
| Mayaar Ltd | Manufacturing | 2018 |
| MB O'Neill Logistics Ltd | Wholesale & retail | 2025 |
| Mb&G Restaurants Ltd | Hospitality | 2023 |
| MBR Roofs Ltd | Construction | 2025 |
| Mcadam Coaching Ltd | Professional & scientific | 2025 |
| Mccaffery Holding Company Limited | Financial services | 2025 |
| Mceleney Clinical Data Solutions Ltd | Information & communication | 2024 |
| MCF (Madina Continental Food Store) Ltd | Wholesale & retail | 2016 |
| Mcfarlane Associates Ltd | Real estate | 2024 |
| Mcghie Mortgages Ltd | Financial services | 2021 |
| Mcgregor Traffic Solutions Ltd | Information & communication | 2017 |
| Mclaughlin Demolition Services Limited | Construction | 2026 |
| Mcleman QS Network Ltd | Professional & scientific | 2011 |
| Mcsa Infotech Ltd | Information & communication | 2025 |
| Mcsa Properties Ltd | Real estate | 2024 |
| MDD Properties International Limited | Real estate | 2020 |
| MDD Services International Ltd | Professional & scientific | 2019 |
| Mear Technology Limited | Administrative & support | 2011 |
| Media Hair Ltd | Other services | 2018 |
| Medicsmart Limited | Health & social care | 2021 |
| Megawhite Global Ltd | Wholesale & retail | 2014 |
| Mekoz Ltd | Other services | 2020 |
| Mello&Wilde Ltd | Manufacturing | 2018 |
| Memedali Construction Services (Scotland) Limited | Construction | 2019 |
| Memsstar Holdings Limited | Manufacturing | 2015 |
| Memsstar Limited | Manufacturing | 2002 |
| Menpal Limited | Health & social care | 2022 |
| Mentored Ltd | Professional & scientific | 2024 |
| Merpal Healthcare Ltd | Health & social care | 2024 |
| Merson Procurement Management Limited | Professional & scientific | 2020 |
| Meta-Hearing Ltd | Health & social care | 2020 |
| Metin Direct Ltd | Real estate | 2025 |
| MFB Urban Properties Ltd | Real estate | 2026 |
| MG Infotech Limited | Information & communication | 2020 |
| MGB Trans Ltd | Transport & logistics | 2021 |
| Mickmick Designs Ltd | Professional & scientific | 2023 |
| Midlothian Motor Company Limited | Wholesale & retail | 2018 |
| Mike's Builders Ltd | Construction | 2021 |
| Milia Harwood & Co Ltd | Professional & scientific | 2026 |
| Millies Homes Ltd | Real estate | 2024 |
| Mint Peanut Letting Solutions LLP | | 2023 |
| Miran Limited | Wholesale & retail | 2018 |
| Mitchell Associates Consulting Ltd | Information & communication | 2015 |
| MJ Assets Limited | Administrative & support | 2012 |
| MJM Property Ltd | Real estate | 2022 |
| MJS Welding Solution Limited | Mining & quarrying | 2020 |
| MM Property Leasing Limited | Real estate | 2022 |