| Moveo Training Ltd | Other services | 2025 |
| MPC Gardens Ltd | Administrative & support | 2023 |
| Mumbai Rock Cafe Ltd | Hospitality | 2023 |
| MWS Removal Company Ltd | Manufacturing | 2025 |
| Mycalelle Limited | Hospitality | 2023 |
| Mycyberway Limited | Education | 2025 |
| Naim Ltd | Other services | 2022 |
| Nangeo Health Services Limited | Health & social care | 2021 |
| Nature Unlimited C.I.C. | Health & social care | 2015 |
| Neil Maclean Hairdressing Ltd. | Other services | 2014 |
| Newhall Estate Investment Company Limited | Administrative & support | 2022 |
| Newhall Events Limited | Hospitality | 2010 |
| Newsboyz Ltd | Wholesale & retail | 2020 |
| Next Chapter Clinics Limited | Information & communication | 2026 |
| NLP Enterprise Ltd | Real estate | 2024 |
| Norn Properties Ltd | Real estate | 2023 |
| North ESK Water Company Limited | Real estate | 2013 |
| Northbridge Health Limited | Health & social care | 2025 |
| Nota UK Trading Co Limited | Construction | 2025 |
| Nrism Biotech Limited | Manufacturing | 2026 |
| Nuadh Denim Ltd | Manufacturing | 2025 |
| Nucbarcoder Ltd | Professional & scientific | 2023 |
| Oak & Ember Ltd | Wholesale & retail | 2024 |
| OGS Duffy Limited | Professional & scientific | 2025 |
| Old Well Gastro Limited | Hospitality | 2025 |
| Olibel Limited | Information & communication | 2012 |
| OMB Electrical Services Ltd | Construction | 2025 |
| ONN Design Ltd | Professional & scientific | 2026 |
| Onno Cafe Ltd | Hospitality | 2026 |
| Open Sports Group Ltd | Arts & recreation | 2026 |
| Open-Source Optimization Ltd | Information & communication | 2024 |
| OV Property Ltd | Real estate | 2024 |
| Pammy Stevenson Equestrian Limited | Agriculture & fishing | 2011 |
| PB Management & Consultancy Ltd | Professional & scientific | 2024 |
| Peebles Road Ltd | Hospitality | 2023 |
| Penicuik Citizens Advice Bureau | Information & communication | 2002 |
| Penicuik Community Development Trust Ltd | Agriculture & fishing | 2010 |
| Penicuik Community Education Association | Education | 2001 |
| Penicuik Community Initiative CIC | Wholesale & retail | 2023 |
| Penicuik Community Sports and Leisure Foundation | Arts & recreation | 2007 |
| Penicuik Estate Limited | Energy | 1996 |
| Penicuik House Group Ltd | Hospitality | 2018 |
| Penicuik One Limited | Hospitality | 2024 |
| Penicuik Private Hire Ltd | Transport & logistics | 2020 |
| Penicuik Stores Ltd | Wholesale & retail | 2024 |
| Penicuik Superstore Ltd | Wholesale & retail | 2025 |
| Penicuik Taxis Limited | Transport & logistics | 2023 |
| Pentland Counselling Ltd | Health & social care | 2024 |
| Pentland Enterprises Ltd | Professional & scientific | 2019 |
| Pentland Gate CIC | Health & social care | 2025 |
| Pentland Hills Cafe Express Ltd | Hospitality | 2019 |
| Pentland Holdings Limited | Extraterritorial | 1997 |
| Pentland Piping Design Services Ltd | Professional & scientific | 2020 |
| Pentland Shepherd Huts Ltd | Hospitality | 2024 |
| Pentland Spirit Ltd | Wholesale & retail | 2020 |
| Pentland Stoves Ltd | Construction | 2023 |
| Pentland Sweets Ltd | Wholesale & retail | 2020 |
| Pentland Trail Rides Limited | Arts & recreation | 2015 |
| Pentlands Immunologics Limited | Extraterritorial | 2009 |
| Physchem Solutions Ltd | Professional & scientific | 2022 |
| PI Hahiroth Consulting Ltd | Agriculture & fishing | 2025 |
| Piccem Letting Ltd | Real estate | 2023 |
| Piccem Ltd | Real estate | 2020 |
| Pixies Quality Childcare Ltd | Health & social care | 2023 |
| PME Project Management Limited | Professional & scientific | 2019 |
| Point Five Digital Limited | Wholesale & retail | 2021 |
| Prestige Plumbing Heating Ltd | Construction | 2025 |
| Pretswell Property Ltd | Real estate | 2026 |
| Pro Level Project Ltd | Construction | 2023 |
| Pro Vent Compliance Limited | Other services | 2024 |
| Profactor Pharma Ltd | Professional & scientific | 2009 |
| Prosperity Scot Holdings Limited | Financial services | 2023 |
| PW Fabrication Services Ltd | Manufacturing | 2023 |
| Q4 Laundry Limited | Administrative & support | 2014 |
| QSR Consulting Limited | Information & communication | 2014 |
| R a Commercials Ltd | Manufacturing | 2013 |
| R. Moore Holdings Limited | Financial services | 2025 |
| RDL Plumbing Heating GAS Ltd | Construction | 2014 |
| Rejenerate Ltd | Other services | 2024 |
| Ricky Ayton Electrical Ltd | Construction | 2024 |
| Ritcas Ltd | Information & communication | 2023 |
| Rizzo's Auto Repairs Ltd | Wholesale & retail | 2020 |
| RJC Consultancy Ltd | Professional & scientific | 2025 |
| RM Lettings 2025 Limited | Hospitality | 2025 |
| RMJD1 Ltd | Construction | 2023 |
| RNS Engineering Limited | Professional & scientific | 2006 |
| Roofline Scott Limited | Construction | 2024 |
| RR Events Ohana Ltd | Arts & recreation | 2025 |
| Rule Five Solutions Limited | Information & communication | 2013 |
| Rural & Urban Training Scheme Limited | Health & social care | 1987 |
| S & C GAS Services Limited | Construction | 2022 |
| Saltire Pest Control Ltd | Administrative & support | 2025 |
| Sandra Vick Limited | Arts & recreation | 2017 |
| Santori Vince' Nails & Beauty Ltd | Other services | 2025 |
| Scott Walker Consultancy Limited | Professional & scientific | 2013 |
| Scottish Anglers National Association Competition Clubs Limited | Arts & recreation | 2007 |
| Seeds of Sweet Ltd | Wholesale & retail | 2023 |
| Shop Penicuik First CIC | Wholesale & retail | 2024 |
| Sichuan Food Ltd | Hospitality | 2026 |
| Sidad Islam Ltd | Wholesale & retail | 2025 |