| Mccartney (Dumfries) Limited | Construction | 1992 |
| Mckerlie Hair & Beauty Ltd | Other services | 2020 |
| Mcmahon Solutions Ltd | Professional & scientific | 2013 |
| Mcpherson Engineering Limited | Administrative & support | 2003 |
| Meikle Whitriggs Farm | | 1988 |
| Meinbridge Timber Products Ltd | Manufacturing | 2025 |
| Messrs a & J Wilson LLP | | 2012 |
| Mid-Annandale Playcare | Education | 2000 |
| Middleshaw Country Enterprises Limited | Agriculture & fishing | 2011 |
| Middleshaw Sporting Limited | Arts & recreation | 2024 |
| Miller Builders UK Limited | Administrative & support | 2019 |
| Miller Paving UK Limited | Administrative & support | 2018 |
| MKS Capital Ltd | Information & communication | 2021 |
| Modern Mushroom Creations Limited | Wholesale & retail | 2025 |
| Moffat Property Management Limited | Real estate | 2023 |
| Mollin HEP Limited | Energy | 2014 |
| Mossbank Farms | | 2001 |
| Mossknowe Holdings Ltd | Professional & scientific | 2013 |
| Murrays Travel Ltd | Transport & logistics | 2025 |
| My Bookkeeping Made Easy Ltd | Professional & scientific | 2026 |
| Nairn Construction Limited | Construction | 2016 |
| ND22 Limited | Construction | 2010 |
| Neil J Mcleod Roofing Services Limited | Construction | 2025 |
| Neil Mckay Forestry Consultant Limited | Agriculture & fishing | 2016 |
| Nether Albie Farm | | 1986 |
| Nether Albie Farm | | 1996 |
| Netware (UK) Ltd | Information & communication | 2010 |
| New Hope Farm Limited | Agriculture & fishing | 2010 |
| Nicencumfy Ltd | Financial services | 2025 |
| Nkomob Services Ltd | Health & social care | 2021 |
| Northwest Timber Limited | Agriculture & fishing | 2015 |
| Nutholm Farm Ltd | Agriculture & fishing | 2017 |
| Olicoder Ltd | Information & communication | 2025 |
| Onthehillsws Ltd | Wholesale & retail | 2025 |
| Outwear Ltd | Wholesale & retail | 2017 |
| Owen Farm Services Limited | Professional & scientific | 2018 |
| Palmer Portfolio Ltd | Real estate | 2025 |
| Paterson's Fresh Limited | Wholesale & retail | 2020 |
| Patersons Equine Horsebox Hire Ltd | Transport & logistics | 2026 |
| Pickstock Farms (Scotland) Limited | Agriculture & fishing | 2023 |
| Ppml Assets Limited | Wholesale & retail | 2013 |
| Priorum Ltd | Professional & scientific | 2017 |
| Process Plant and Machinery Limited | Wholesale & retail | 2003 |
| Proctor Services Ltd | Other services | 2020 |
| Property by DRB Ltd | Construction | 2026 |
| Quality Calves (Scotland) Limited | Wholesale & retail | 2010 |
| R & W Beattie Limited | Agriculture & fishing | 2011 |
| R Anderson Formwork Ltd | Manufacturing | 2024 |
| R D Kincaid Contracting Limited | Agriculture & fishing | 2012 |
| R Johnstone Limited | Construction | 2024 |
| R W Gracie Joinery Limited | Construction | 2026 |
| R-C Stores Lochmaben Limited | Wholesale & retail | 2019 |
| Rabscv Limited | Wholesale & retail | 2020 |
| Raehills Farms Limited | Agriculture & fishing | 1997 |
| Ramewe Ltd | Wholesale & retail | 2025 |
| Ranfield Limited | Administrative & support | 2020 |
| RD Nairn Ltd | Construction | 2011 |
| Real Farm Holidays Limited | Administrative & support | 1984 |
| Red Hot Irons Limited | Administrative & support | 2001 |
| Regain Fitness Ltd | Arts & recreation | 2021 |
| RIO Barbers Ltd | Other services | 2025 |
| River Annan Trust | Other services | 2010 |
| River House Holdings Ltd | Agriculture & fishing | 2026 |
| RJT Scot Ltd | Extraterritorial | 2024 |
| RJW Electrical Services (Lochmaben) Limited | Construction | 2012 |
| RJW Properties (Lochmaben) Limited | Real estate | 2021 |
| Robinsons Scotland Limited | Manufacturing | 2005 |
| Rooral Roots Co. Ltd | Manufacturing | 2023 |
| Ross (Export) Limited | Agriculture & fishing | 2006 |
| Rosscrawford Ltd | Extraterritorial | 2020 |
| RSD Concrete Ltd | Construction | 2017 |
| Ruthy's Limited | Manufacturing | 2010 |
| RW & J Cochrane & Sons Limited | Agriculture & fishing | 1986 |
| Ryan Mason Electrical Services Ltd | Construction | 2016 |
| S&J Logistic Solutions Ltd | Transport & logistics | 2020 |
| Salthouse Developments Ltd | Construction | 2021 |
| Scot PEN Limited | Manufacturing | 2005 |
| Scotmar Ltd | Transport & logistics | 2025 |
| Scott a RAE Ltd | Construction | 2018 |
| Sensory Squirrel Ltd | Wholesale & retail | 2025 |
| Servtec Limited | Mining & quarrying | 2002 |
| Shawhill Projects Limited | Wholesale & retail | 2005 |
| Shbv Limited | Professional & scientific | 2007 |
| Sheep Shearing School Ltd | Education | 2023 |
| Siemo Sieto Limited | Hospitality | 2025 |
| SJB Groundworks Ltd | Administrative & support | 2024 |
| Sjmcl Limited | Health & social care | 2019 |
| Slacks Farm Ltd | Agriculture & fishing | 2025 |
| Slft Limited | Financial services | 2012 |
| Sloan Farming Limited | Agriculture & fishing | 2024 |
| Snazzydot Ltd | Agriculture & fishing | 2021 |
| Solicon Ltd | Professional & scientific | 2015 |
| Solway Agriculture Holdings Limited | Financial services | 2023 |
| Solway Farm Dairies Ltd. | Manufacturing | 2001 |
| Solway Testing Services Limited | Professional & scientific | 2020 |
| South of Scotland Ice Rink Limited | Real estate | 1966 |
| Sovereign Estate Solutions Ltd | Administrative & support | 2026 |
| Sports Driving | Arts & recreation | 2007 |
| Spre Research Ltd | Professional & scientific | 2025 |
| SS63 Limited | Hospitality | 2019 |