| Logic Health Limited | Administrative & support | 2011 |
| Lomond Gate EV Ltd | Energy | 2025 |
| Lomond Leisure Group Ltd | Professional & scientific | 2021 |
| Lomond View Investments Limited | Real estate | 2025 |
| LON Consultancy Ltd | Professional & scientific | 2017 |
| LON E&I Limited | Professional & scientific | 2011 |
| Longhaul Spirit Limited | Administrative & support | 2008 |
| Lordachita Limited | Transport & logistics | 2025 |
| Lorenzetti Ventures Ltd | Health & social care | 2026 |
| Lothian Brickwork Ltd | Construction | 2025 |
| Lothian Energy (Scotland) Ltd | Energy | 2014 |
| Loudon 4X4 Ltd | Wholesale & retail | 2014 |
| Loughran's Bakery Ltd | Manufacturing | 2014 |
| Louise Grant Events Ltd | Other services | 2022 |
| Love Letts Ltd | Real estate | 2009 |
| Love to Flower Ltd | Wholesale & retail | 2021 |
| Love to Travel Motherwell Ltd | Administrative & support | 2014 |
| Lovely 2025 Ltd | Hospitality | 2025 |
| Lovemetenderchicken&Burgerco Ltd | Hospitality | 2026 |
| Lower Carbarns Farm Ltd | Other services | 2017 |
| Lowrey Capital Limited | Professional & scientific | 2020 |
| Lowther Construction Management Ltd | Professional & scientific | 2025 |
| LRH Contracts Limited | Construction | 2018 |
| LRJ Property Holdings Ltd | Real estate | 2025 |
| LRM Landscaping & Groundworks Limited | Administrative & support | 2015 |
| LSD Haulage Ltd | Transport & logistics | 2021 |
| Lslm Property Limited | Real estate | 2021 |
| LSR Consultancy Limited | Professional & scientific | 2024 |
| LT Golf Ltd | Arts & recreation | 2026 |
| Lube Oils Direct Ltd | Wholesale & retail | 2014 |
| Lucius Constantine Ltd | Real estate | 2024 |
| Luke & Jack Limited | Wholesale & retail | 2014 |
| Luma Communications Ltd | Information & communication | 2023 |
| Luminrock. Ltd | Professional & scientific | 2024 |
| Lumsden Holdings Limited | Financial services | 2023 |
| Lunch at the Loop Ltd | Hospitality | 2025 |
| Lusitech Ltd | Information & communication | 2018 |
| Luxe Bodyshop Ltd | Construction | 2026 |
| Luxe Lash and Brow Studio Limited | Other services | 2021 |
| Luxecasa (Scotland) Ltd | Wholesale & retail | 2013 |
| Luxero Competitions Ltd | Wholesale & retail | 2026 |
| LVS Investments Limited | Water & waste | 2025 |
| LVS Land Limited | Energy | 2022 |
| Lynn Hendry Consulting Ltd. | Professional & scientific | 2012 |
| M & D (Food Court) Limited | Arts & recreation | 1995 |
| M & H (Industrial Cleaning Services) Ltd. | Administrative & support | 2003 |
| M & L Couriers Ltd | Transport & logistics | 2025 |
| M and M Estate Agents Ltd | Real estate | 2022 |
| M and M Financials Ltd | Financial services | 2022 |
| M Cairns Ltd | Professional & scientific | 2026 |
| M J Joinery Services Scotland Ltd | Construction | 2026 |
| M K K Caring Ltd | Administrative & support | 2025 |
| M L P Projects Ltd | Construction | 2025 |
| M N D United Ltd | Wholesale & retail | 2022 |
| M Roofi Ltd | Hospitality | 2025 |
| M&A Traffic Management Solutions Ltd | Administrative & support | 2023 |
| M&E Landscaping & Clivi Ltd | Agriculture & fishing | 2026 |
| M&M Parcel Limited | Administrative & support | 2014 |
| M,S Property Care Ltd | Construction | 2026 |
| M.A.A. International Limited | Administrative & support | 2001 |
| M.L Podiatry Ltd | Health & social care | 2022 |
| M.S.E.P Limited | Manufacturing | 2025 |
| M888NTK Ltd | Other services | 2024 |
| MA 786 Ltd | Hospitality | 2025 |
| MA Holytown Ltd | Wholesale & retail | 2015 |
| Maanik Ltd | Health & social care | 2023 |
| MAC Hose (Scotland) Ltd | Manufacturing | 2016 |
| MAC Network Services Ltd | Construction | 2015 |
| Macdonald Transport Limited | Transport & logistics | 2011 |
| Macgrafix Ltd | Wholesale & retail | 2015 |
| Macgregor & Moir Limited | Extraterritorial | 2007 |
| Macgregor Properties (Scotland) Ltd | Real estate | 2023 |
| Macias Sensors Ltd | Administrative & support | 2021 |
| Macinnes Lifting Services Ltd | Construction | 2025 |
| Mackay Hall Wealth Ltd | Financial services | 2020 |
| Mackenzie Plant Ltd | Construction | 2011 |
| Mackinnon Fencing & Groundworks Ltd. | Construction | 2010 |
| Maclennan Vehicle Movements Limited | Transport & logistics | 2024 |
| Macs Sheds Ltd | Construction | 2025 |
| MAD for Electrics Ltd | Construction | 2021 |
| Made by Marta Ltd | Health & social care | 2025 |
| Madeira Lets Limited | Real estate | 2006 |
| Madni Kebab Ltd | Hospitality | 2024 |
| Magginis Logistics Ltd | Transport & logistics | 2025 |
| Magma Quarry Services Ltd | Mining & quarrying | 2017 |
| Maha Singh Transport Ltd. | Transport & logistics | 2019 |
| Mainstreethair Ltd | Other services | 2026 |
| Major Miner Ltd | Manufacturing | 2024 |
| MAK Property Developers Ltd | Construction | 2019 |
| Make Believe (Scotland) Ltd | Other services | 2010 |
| Makical Limited | Health & social care | 2016 |
| Malone Homes Ltd | Real estate | 2021 |
| Mancer Holdings Ltd | Construction | 2019 |
| Mandrs Ventures Ltd | Wholesale & retail | 2025 |
| Maple MG Properties Ltd | Real estate | 2025 |
| MAQ (F.M.) Limited | Construction | 2004 |
| Marc Fulton Limited | Information & communication | 2025 |
| Marini Holdings Ltd | Real estate | 2015 |
| Marini Vini Limited | Wholesale & retail | 2025 |
| Marjac Services Ltd | Construction | 2019 |