| Mallaig Bay Property Limited | Real estate | 2024 |
| Maple Data Services Ltd | Information & communication | 2025 |
| Mardini Limited | Other services | 2017 |
| Martin Chan Limited | Health & social care | 2014 |
| Martin Tait Ltd | Financial services | 2025 |
| Materials Consultancy Services Limited | Professional & scientific | 1999 |
| Maximum Justice Limited | Professional & scientific | 2010 |
| Mayshade Taxis Ltd. | Transport & logistics | 2005 |
| Mccallum Investment Holdings Limited | Real estate | 2021 |
| Mclennan Glass and Glazing Ltd | Construction | 2025 |
| Mcneish Properties Limited | Real estate | 2019 |
| Mcstorage Edin Limited | Transport & logistics | 2022 |
| MD Finlay Joinery Manufacturing Limited | Manufacturing | 2008 |
| Meldrum & Bruce (Builders & Hauliers) Limited | | 1977 |
| Metro Pro Audio Visual Limited | Construction | 2023 |
| Midlothian MOT Centre Limited | Wholesale & retail | 2020 |
| Midlothian Skip Hire Holdings Limited | Financial services | 2022 |
| Midlothian Skip Hire Ltd | Water & waste | 2011 |
| Mike Stoane Lighting Ltd. | Manufacturing | 1998 |
| Miles & Bain Jewellers Ltd | Wholesale & retail | 2025 |
| MMA Motors Ltd | Wholesale & retail | 2024 |
| MMB Technology Services Ltd | Information & communication | 2024 |
| MMU Services Ltd | Real estate | 2024 |
| MNB Networks Ltd | Professional & scientific | 2017 |
| Modus Building Services Limited | Construction | 2007 |
| Moffat Enterprise Ltd | Real estate | 2025 |
| Motion Software Limited | Information & communication | 2001 |
| Mpact Group Ltd | Construction | 2009 |
| MPW Investments Limited | Other services | 2022 |
| MSL EOT Trustee Limited | Professional & scientific | 2014 |
| My Adventure (Edinburgh) Limited | Arts & recreation | 2010 |
| ND Barrett Holdings Ltd | Construction | 2020 |
| Neertec UK Ltd | Energy | 2024 |
| Neil Milligan Electrical Ltd | Construction | 2014 |
| Nicola Williams Ltd | Financial services | 2025 |
| Ninety Plus Two Limited | Arts & recreation | 2023 |
| Nivensknowe Parks Limited | Hospitality | 1963 |
| NIW Promotions Ltd | Administrative & support | 2020 |
| NJ Facilities Services Ltd | Manufacturing | 2023 |
| North Heat Limited | Manufacturing | 2016 |
| Northern Machinery Ltd | Wholesale & retail | 2022 |
| Number Go UP Ltd | Administrative & support | 2026 |
| O Amani Ltd | Transport & logistics | 2023 |
| OCS Integrated Solutions Limited | Professional & scientific | 1993 |
| OCS M&E Services Limited | Construction | 1958 |
| Old Burntisland Distilleries Ltd | Manufacturing | 2020 |
| Omni FS Ltd | Financial services | 2025 |
| Optimum Physiotherapy Lothian Ltd | Health & social care | 2018 |
| Oscha Slings Ltd | Manufacturing | 2012 |
| P J Green Building and Joinery Limited | Construction | 2002 |
| P.D. Securities Limited | Administrative & support | 1964 |
| Paradigm Audio Visual Solutions Ltd | Administrative & support | 2023 |
| Park Property and Letting Ltd | Real estate | 2026 |
| Pawlink UK Ltd | Other services | 2026 |
| Pelhan Foods Ltd | Wholesale & retail | 2026 |
| Pentland Glass Solutions Ltd | Construction | 2021 |
| Pentland Interiors Limited | Construction | 2017 |
| Pentland Precast Concrete Ltd | Manufacturing | 2022 |
| Pentland Property Services Edinburgh Ltd | Construction | 2008 |
| Perfect Clean Edinburgh Ltd | Administrative & support | 2013 |
| Perfect Edge Limited | Professional & scientific | 2019 |
| Perfect Facilities Ltd | Administrative & support | 2026 |
| Perfect Holding Group Ltd | Financial services | 2026 |
| Pet Necessity Limited | Wholesale & retail | 2021 |
| Peter Swan and Sons Limited | Manufacturing | 1973 |
| Petroassist UK Limited | Manufacturing | 2014 |
| Plan-Form | | 2009 |
| Pmpcontrols Ltd | Information & communication | 2024 |
| Point to Flight Ltd | Wholesale & retail | 2025 |
| Powersource Electrical (Scot) Ltd | Construction | 2022 |
| PPE Industrial Supplies Limited | Wholesale & retail | 2000 |
| Premier Building & Roofing Group Limited | Construction | 2018 |
| Premier Technical Resources Ltd | Administrative & support | 2019 |
| Pro Ledger Ltd | Professional & scientific | 2020 |
| Progressive Waste Solutions Ltd | Water & waste | 2018 |
| Project Canni Bicycle Workshop Ltd | Other services | 2025 |
| Property Investment World Ltd | Real estate | 2021 |
| Protouch Automotive Ltd | Wholesale & retail | 2024 |
| PSZ Stone Ltd | Construction | 2018 |
| Pure Lifestyle at One to One Limited | Other services | 2015 |
| Q-Zeta Limited | Professional & scientific | 2021 |
| Qinzy Ltd | Transport & logistics | 2019 |
| Quad Reactive Services Ltd | Other services | 2023 |
| Quantum Forth Limited | Construction | 2002 |
| Quoceant Limited | Professional & scientific | 2014 |
| R and B Joiners Limited | Construction | 2017 |
| R Crilly Blacksmith and Fabrication Limited | Manufacturing | 2020 |
| R P C Trading (Scotland) Limited | Wholesale & retail | 2009 |
| R&F Building Services Limited | Extraterritorial | 2014 |
| R&F Joinery Ltd. | Construction | 2001 |
| R.H. Cabs Ltd. | Transport & logistics | 2001 |
| Rainbow Ribbon Gifts Limited | Wholesale & retail | 2024 |
| Rathmell Archaeology Limited | Administrative & support | 2003 |
| Realco Ltd | Construction | 2016 |
| Red Building Projects Limited | Construction | 2000 |
| Redbuild Property Ltd | Real estate | 2024 |
| Reel Life Events Ltd | Hospitality | 2025 |
| Reel Life Productions Ltd | Information & communication | 2024 |
| Refrigucated Ltd | Education | 2022 |
| REL Records Limited | Manufacturing | 1978 |