| Moben Bathrooms Ltd | Wholesale & retail | 2025 |
| Mockingbird Holdings Limited | Financial services | 2026 |
| Mockingbird Lane & Associates Ltd | Real estate | 2018 |
| Mockingbird Mortgages Ltd | Financial services | 2022 |
| Moegardens Ltd | Administrative & support | 2026 |
| Moeshop Ltd | Wholesale & retail | 2025 |
| Moidel Consult Ltd | Information & communication | 2024 |
| Molly MAC Fitness Ltd | Wholesale & retail | 2021 |
| Molly MAC Interiors Ltd | Professional & scientific | 2019 |
| Moneymatix Ltd | Information & communication | 2019 |
| Monika Balog Ltd | Health & social care | 2022 |
| Moray Management Ltd | Education | 2024 |
| Moreish Ltd | Hospitality | 2025 |
| Morgan Properties Newmains LLP | | 2012 |
| Morgan Properties Scotland Ltd | Real estate | 2015 |
| Morisp Limited | Other services | 1988 |
| MOTIV8 Coaching LLP | | 2022 |
| Motor Finance Scotland Ltd | Financial services | 2020 |
| Mount Zion Church | Other services | 2026 |
| Mountain Enterprises Tax Consultants Ltd | Professional & scientific | 2014 |
| Move Fresh Limited | Wholesale & retail | 2015 |
| MQ London Ltd | Wholesale & retail | 2024 |
| MR HE Ltd | Hospitality | 2023 |
| Msk-Isc Ltd | Professional & scientific | 2023 |
| MSM Maintenance Limited | Construction | 2014 |
| MSX4 Limited | Transport & logistics | 2018 |
| MT3 Consulting Ltd | Transport & logistics | 2023 |
| Mtjsa Limited | Hospitality | 2026 |
| Mu-Teknic Ltd | Manufacturing | 2017 |
| Muir Place Holdings Ltd | Information & communication | 2025 |
| Multi-Task Limited | Construction | 2013 |
| Multitone General Partner Limited | Financial services | 2015 |
| Multitone Scottish Limited Partnership | | 2015 |
| Mumuso UK Ltd | Wholesale & retail | 2024 |
| Munro Sports and Injury Therapy Limited | Health & social care | 2025 |
| Mupudzi PVT Ltd | Health & social care | 2021 |
| Murieston Convenience Store Ltd | Wholesale & retail | 2021 |
| Murieston Medical Practice LLP | | 2024 |
| Murphy’S Hair & Fades Ltd | Other services | 2024 |
| MVR Buildmart Ltd | Wholesale & retail | 2025 |
| MWN Groundworks Ltd | Construction | 2026 |
| My Marketing Minder Ltd | Information & communication | 2021 |
| My Pets Stuff East Calder Ltd | Wholesale & retail | 2026 |
| My Tint Fife Ltd | Wholesale & retail | 2021 |
| My Wondrous World Ltd | Wholesale & retail | 2020 |
| Mythri Trading Limited | Wholesale & retail | 2026 |
| N-Trustit Limited | Information & communication | 2009 |
| N7 Cyber Consultancy Ltd | Information & communication | 2026 |
| NAE Bother Foods Ltd | Hospitality | 2022 |
| Nails Xinh Limited | Other services | 2019 |
| NAS Recruitment Services (Scotland) Limited | Administrative & support | 2005 |
| Natasha Farrell Nutrition & Fitness Ltd | Arts & recreation | 2023 |
| National Flooring Systems Ltd | Construction | 2022 |
| National Transfer Services - Edinburgh Ltd | Transport & logistics | 2024 |
| Nationwide Training Services (Scotland) Limited | Professional & scientific | 2003 |
| Nationwide Training Services Limited | Professional & scientific | 2003 |
| Natural by Choice Ltd | Wholesale & retail | 2020 |
| Navigator Heavy Lifting Safety Ltd | Administrative & support | 2021 |
| Navonne Services Limited | Transport & logistics | 2025 |
| NB Prestige Detailing Ltd | Wholesale & retail | 2018 |
| NB Real Estate Limited | Real estate | 2025 |
| NCB Haulage Ltd | Transport & logistics | 2023 |
| NDI Recognition Systems Limited | Manufacturing | 2008 |
| NDI Technologies Ltd. | Information & communication | 1997 |
| Nefretete Ltd | Professional & scientific | 2020 |
| Neil Renault Property Limited | Real estate | 2023 |
| NEL Property Services Ltd | Construction | 2026 |
| Nelson James LLP | | 2010 |
| Nely Properties Ltd | Real estate | 2024 |
| NEMO1 Fast Food Limited | Hospitality | 2024 |
| NEO Data Tech Solutions Limited | Other services | 2018 |
| NEO Recruitment Ltd | Administrative & support | 2008 |
| Neon Fusion Services Limited | Information & communication | 2024 |
| Neptune Atelier Ltd | Real estate | 2024 |
| Neptune Studio Ltd | Other services | 2022 |
| Nethershiel Farms Limited | Professional & scientific | 1970 |
| New Chapter Visas Limited | Professional & scientific | 2026 |
| New Sung's Chop Suey Limited | Hospitality | 2009 |
| Newport Asset Management Limited | Real estate | 1997 |
| Next Step @ the Studio Ltd | Arts & recreation | 2024 |
| Nextgen Supplies Ltd | Wholesale & retail | 2024 |
| Nexus Airconditioning Services Ltd | Construction | 2015 |
| NFP Property Ltd | Real estate | 2025 |
| Nic's Cocktails Limited | Extraterritorial | 2021 |
| Nichol Galloway & Co Limited | Professional & scientific | 2020 |
| NICHOLSON11 Property Ltd | Real estate | 2024 |
| Nicol Urban Design Limited | Professional & scientific | 2018 |
| Nicole Smith Social & Marketing Limited | Professional & scientific | 2025 |
| Niessuh Group Limited | Real estate | 2018 |
| Nilan Structural Consulting Ltd | Professional & scientific | 2023 |
| Nimbus Engineering Consultants-Sco Ltd | Real estate | 2018 |
| Nisha Enterprises Limited | Wholesale & retail | 1999 |
| NK Prime Ltd | Real estate | 2022 |
| NMM Consultants Limited | Information & communication | 2022 |
| Node Trader Limited | Information & communication | 2018 |
| Nonna’S Bistro LLP | | 2025 |
| Noon Innes Retrofit Coordinators Ltd | Construction | 2021 |
| Nordan Scandic (Scotland) Ltd | Extraterritorial | 1996 |
| Norde Drone Solutions Ltd | Information & communication | 2021 |
| Norman Gibson (Plumbing Contractors) Ltd. | Construction | 2003 |