| I.M. Buchanan Ltd | Construction | 2008 |
| Ibex Skateboards Ltd | Wholesale & retail | 2024 |
| Industriaa Ltd | Wholesale & retail | 2020 |
| Infinity Property Edinburgh Limited | Real estate | 2016 |
| INOCUL8 Limited | Extraterritorial | 2008 |
| Institute of Occupational Medicine | Professional & scientific | 1990 |
| Insulation Solutions (Scotland) . Limited | Construction | 2014 |
| Intelectrics Limited | Administrative & support | 2025 |
| Interiors by Concept Joinery Ltd | Construction | 2015 |
| Interzone Heating Solutions Ltd | Construction | 2014 |
| Invincible Health and Wellness Limited | Health & social care | 2021 |
| IOM Consulting Limited | Health & social care | 2000 |
| J & D Ross Limited | Hospitality | 2017 |
| J Bruce Ltd | Construction | 2019 |
| J.A.B. Taxis Ltd. | Professional & scientific | 1998 |
| Jacqueline Morgan Tax Limited | Professional & scientific | 2016 |
| Jakobite Adventures Ltd | Administrative & support | 2022 |
| James Neil & SON LLP | | 2005 |
| Jamie Muir (Penicuik) Ltd | Construction | 2019 |
| Janos Limited | Financial services | 2023 |
| Jarvis Hogg Limited | Households | 2025 |
| Jesi Catering PM Ltd | Hospitality | 2025 |
| JF Development Group Ltd | Construction | 2026 |
| JH Plumbing and Heating (Scotland) Limited | Construction | 2006 |
| Jiuhua Catering Ltd | Hospitality | 2024 |
| JJ Rhymer Development Ltd | Information & communication | 2026 |
| JKL Holdings Scot Limited | Real estate | 2025 |
| JKM Clinical Services Ltd. | Health & social care | 2011 |
| JMB Joinery & Building Services Ltd | Construction | 2015 |
| Jonesway Haulage Ltd | Transport & logistics | 2021 |
| Jrrl Engineering Ltd | Professional & scientific | 2024 |
| Juellie Fashion Ltd | Wholesale & retail | 2018 |
| K Greens Decorators Limited | Construction | 2026 |
| K. Electrics Limited | Other services | 2003 |
| K. W. Peter & Co. Limited | Professional & scientific | 2013 |
| Kabir Travels Ltd | Administrative & support | 2024 |
| Kairos Corporation Ltd | Construction | 2014 |
| KAY Building Contractors Limited | Construction | 2005 |
| Kell Dodge Consultancy Ltd | Professional & scientific | 2020 |
| Kentra Sport Limited | Manufacturing | 2015 |
| Kerr Property Management Ltd | Real estate | 2022 |
| KEVCAL4 Ebay Auctions Ltd | Wholesale & retail | 2013 |
| Kevmac Construction Ltd | Construction | 2022 |
| KH Roofing Solutions Ltd | Construction | 2026 |
| Koshi Group Limited | Hospitality | 2021 |
| Kynd Medical Limited | Agriculture & fishing | 2023 |
| L R Installations Limited | Construction | 2019 |
| Ladywood Plumbing and Heating Ltd | Construction | 2024 |
| Lairdmount I Ltd | Administrative & support | 2014 |
| Lairdmount Limited | Administrative & support | 1996 |
| Lawrence K Limited | Wholesale & retail | 2024 |
| Lbsc Limited | Construction | 2022 |
| Leadburn Garage Limited | Wholesale & retail | 2010 |
| Legacy Inheritance Planning Ltd | Information & communication | 2026 |
| Lekker Trading Ltd | Wholesale & retail | 2023 |
| Leopold Business Services Group Ltd | Professional & scientific | 2012 |
| Loanhead Engineering (Scotland) Limited | Manufacturing | 2013 |
| Lochinvar Fitter Ltd | Manufacturing | 2026 |
| Lothian Gymnastics Limited | Arts & recreation | 2013 |
| Lothian Liners Limited | Manufacturing | 2010 |
| LP Aviation Services Ltd | Professional & scientific | 2026 |
| LTS International Limited | Professional & scientific | 1986 |
| Luca’S Legacy Limited | Professional & scientific | 2019 |
| LUX Digital Services Ltd | Information & communication | 2023 |
| M & J Taxis Ltd. | Extraterritorial | 2005 |
| M Pritchard Electrical Ltd | Construction | 2025 |
| M.K.L Electrical Services Ltd | Construction | 2026 |
| Macastory | Arts & recreation | 2011 |
| Macdonald Edinburgh Electrical Limited | Construction | 2014 |
| Maison Helene Ltd | Wholesale & retail | 2024 |
| Makkah Halal Meat Ltd | Wholesale & retail | 2023 |
| MAM Consultants Ltd | Professional & scientific | 2019 |
| Marasgal Plumbing Limited | Construction | 2006 |
| Marine Metrics Ltd | Professional & scientific | 2025 |
| Market Field Pentlands Limited | Other services | 2020 |
| Mastercraft Roofing and Decorating Ltd | Construction | 2025 |
| Mauricewood Mains Shop | | 1986 |
| Mazico Ltd | Hospitality | 2025 |
| Mcphillips Construction Ltd | Construction | 2025 |
| Mdfinancial Group Ltd | Financial services | 2026 |
| Mein IT Ltd | Information & communication | 2024 |
| Meitrade Limited | Wholesale & retail | 2025 |
| MG Heightworks Ltd | Construction | 2024 |
| MHA IRI Ltd | Information & communication | 2024 |
| MHU Limited | Hospitality | 2019 |
| Miash Ltd | Other services | 2026 |
| Mic-Ella Limited | Administrative & support | 2016 |
| Midlothian Dog Company Ltd | Other services | 2024 |
| Midlothian Home Improvements Ltd | Construction | 2026 |
| Miglet Ltd | Information & communication | 2026 |
| MK Access Solutions Limited | Other services | 2015 |
| MK Property Group Scotland Ltd | Construction | 2025 |
| MMI Products Ltd | Wholesale & retail | 2022 |
| Mobile Fleet Response Ltd | Wholesale & retail | 2026 |
| Modern Joinery (Scotland) Ltd | Construction | 2018 |
| Moore Dillon Property Ltd | Real estate | 2026 |
| Moredun Animal Health Limited | Extraterritorial | 1995 |
| Moredun Research Institute | Professional & scientific | 1994 |
| Moredun Scientific Limited | Professional & scientific | 1987 |
| Mosso Cafe Ltd | Hospitality | 2026 |