| Mastrocinque Bella Italia Ltd. | Hospitality | 2003 |
| Mastrocinque Bella Italia North Berwick Ltd | Hospitality | 2024 |
| Mastrocinque Mamma Roma Ltd. | Hospitality | 2003 |
| Maxlaw Limited | Construction | 2008 |
| Mb.Alba Projects Ltd | Real estate | 2025 |
| Mccashin Consulting Ltd | Information & communication | 2018 |
| Mcminn + Daughters Limited | Real estate | 2019 |
| MD Scotland Film Production Services Limited | Arts & recreation | 2021 |
| Merryhatton Garden Centre Ltd | Wholesale & retail | 2018 |
| Metra Ventures Ltd | Professional & scientific | 2026 |
| MGS Finance Ltd | Financial services | 2022 |
| Michelle Devine Mortgages Ltd | Financial services | 2019 |
| Midmar Advisory Limited | Real estate | 2011 |
| Mind Kind Scotland Ltd | Health & social care | 2025 |
| Mitchell Textiles Limited | Wholesale & retail | 2016 |
| MIX Coda Limited | Manufacturing | 2026 |
| Mkeightley Limited | Information & communication | 2015 |
| Moksha Branding Limited | Professional & scientific | 2024 |
| Montrose House (Scotland) Limited | Real estate | 2009 |
| Monty Cat Property Ltd | Construction | 2023 |
| MR Smith Creative Ltd | Professional & scientific | 2021 |
| MR Softy (Ecosse) Ltd | Manufacturing | 2020 |
| MRS Montys Ltd | Manufacturing | 2023 |
| MSJ Advisory Ltd | Professional & scientific | 2025 |
| Muir Property Limited | Real estate | 2016 |
| Muirfield Group Limited | Administrative & support | 2014 |
| Muirfield Riding Therapy | Health & social care | 2006 |
| Muirfield Travel (Scotland) Limited | Administrative & support | 2019 |
| My Beautiful Scotland Ltd | Professional & scientific | 2018 |
| Mythos Historic Events Limited | Arts & recreation | 2024 |
| Narratoria Ltd | Wholesale & retail | 2026 |
| Nashco Limited | Professional & scientific | 2004 |
| Nautical Nexus Group Ltd | Information & communication | 2025 |
| Navda Property Ltd | Real estate | 2017 |
| NB Analytics Limited | Professional & scientific | 2018 |
| NB Autobody Limited | Manufacturing | 2025 |
| NB Clean & Host Limited | Administrative & support | 2026 |
| NB Dogs Scotland Ltd | Wholesale & retail | 2019 |
| NB Pro Shop | Wholesale & retail | 2022 |
| NB Transportation Services Ltd | Transport & logistics | 2023 |
| Neil Brown (North Berwick) Limited | Real estate | 2012 |
| Neil Mackinnon Limited | Information & communication | 1993 |
| Neuklear Energy Ltd | Hospitality | 2020 |
| Newbyth Garden Cottage Ltd | Hospitality | 2025 |
| Nicola Healthcare Services Ltd | Health & social care | 2012 |
| NLB Audio Ltd | Information & communication | 2017 |
| Nlnm Consulting Limited | Professional & scientific | 2024 |
| NO12 Hotel Ltd | Hospitality | 2013 |
| Norden Studio Ltd | Wholesale & retail | 2020 |
| North Berwick Bikes Ltd | Wholesale & retail | 2025 |
| North Berwick Christmas Tree Company Limited | Agriculture & fishing | 2019 |
| North Berwick Community Development Company | Other services | 2018 |
| North Berwick Consulting Limited | Professional & scientific | 2019 |
| North Berwick Day Care Association Limited | Health & social care | 2004 |
| North Berwick Executive Taxis Ltd | Transport & logistics | 2022 |
| North Berwick Harbour Trust Limited | Arts & recreation | 2021 |
| North Berwick Highland Games | Arts & recreation | 2009 |
| North Berwick Holiday Escapes Ltd | Real estate | 2025 |
| North Berwick Holiday Homes Ltd | Hospitality | 2016 |
| North Berwick Investments LLP | | 2021 |
| North Berwick Nail & Spa Ltd | Other services | 2026 |
| North Berwick Newsagent Ltd | Wholesale & retail | 2021 |
| North Berwick Office Limited | Wholesale & retail | 2025 |
| North Berwick PO Ltd | Wholesale & retail | 2024 |
| North Berwick Sounds CIC | Other services | 2026 |
| North Berwick Youth Project Limited | Other services | 1999 |
| Ocean Perspectives Limited | Professional & scientific | 2017 |
| Oozler Ltd | Professional & scientific | 2015 |
| Optel Instruments Limited | Manufacturing | 1969 |
| Optimundo Limited | Administrative & support | 2008 |
| Orchestrate Collective Ltd | Professional & scientific | 2026 |
| OTB8 Ltd | Wholesale & retail | 2024 |
| Owlsgate Limited | Information & communication | 2016 |
| Pace Build Ltd | Construction | 2022 |
| Paper Flower by James Ness Ltd | Wholesale & retail | 2013 |
| PAR Save LLP | | 2023 |
| Paris Steele Trustees Limited | Professional & scientific | 2020 |
| Parker Private Hire Limited | Transport & logistics | 2017 |
| Pate Properties Ltd | Real estate | 2023 |
| Paxton Scrap Metals Ltd. | Water & waste | 2004 |
| Peppermint Beach Ltd | Wholesale & retail | 2021 |
| Pheidippides Limited | Arts & recreation | 2018 |
| Plumbsure Services Ltd | Construction | 2019 |
| Pmkd Limited | Professional & scientific | 2021 |
| Point Garry Ltd | Hospitality | 2019 |
| POP Pour Over Ltd | Hospitality | 2025 |
| POP UP Designs Ltd | Wholesale & retail | 2016 |
| Pressing Needs (Scotland) Ltd | Other services | 2012 |
| PRM Distribution Consultancy Limited | Professional & scientific | 2024 |
| Project Systems Limited | Real estate | 1988 |
| Project Wise Delivery Ltd | Construction | 2024 |
| PTM Property Maintenance Ltd | Other services | 2025 |
| Queenstonbank Farm Limited | Agriculture & fishing | 1949 |
| Queer Yoga Edinburgh CIC | Arts & recreation | 2025 |
| Raas Consulting Ltd | Information & communication | 2017 |
| Raebel Limited | Extraterritorial | 2019 |
| Raeq Limited | Information & communication | 2023 |
| Raisin Holdings Group Limited | Real estate | 2021 |
| Randolph Renewables Limited | Professional & scientific | 2017 |
| Rare Indeed Investments Limited | Financial services | 2009 |