| Munro Landscape Ltd | Agriculture & fishing | 2011 |
| Murdoch Engineering Limited | Manufacturing | 2004 |
| Murray Forestry Ltd. | Agriculture & fishing | 2015 |
| Murthly Fishings (Trustees) Limited | Agriculture & fishing | 1995 |
| Murtriben Ltd | Information & communication | 2012 |
| MWM Property Consultants Ltd. | Real estate | 2014 |
| My Club Hub Limited | Information & communication | 2015 |
| My Eco Solution Limited | Construction | 2011 |
| My Stick Style Limited | Wholesale & retail | 2023 |
| N Burns & C Burns Ltd. | Administrative & support | 2011 |
| N E Assets Ltd | Real estate | 2022 |
| N1 MRN Ltd | Hospitality | 2025 |
| Nadia Alexander Scotland Limited | Administrative & support | 2017 |
| Nail Bar Perth Limited | Wholesale & retail | 2012 |
| Nail Diamond Ltd | Wholesale & retail | 2017 |
| Nairne Properties Limited | Real estate | 2016 |
| NAP Hospitality Ltd | Hospitality | 2026 |
| NAS Energy Ltd | Other services | 2016 |
| Nasco Retail Limited | Wholesale & retail | 2006 |
| Nathrach Hydro Ltd | Energy | 2015 |
| National Whisky Festival Limited | Arts & recreation | 2020 |
| Natural Prosperity UK Limited | Professional & scientific | 2024 |
| Nature's Retreat Ltd | Hospitality | 2026 |
| Naveed Retail Ltd | Wholesale & retail | 2017 |
| Neat Studios Limited | Professional & scientific | 2026 |
| Neat Utilities Limited | Professional & scientific | 2022 |
| Neil J Paterson Limited | Administrative & support | 2009 |
| Neil Medical Ltd | Health & social care | 2021 |
| Nelus AI Ltd | Information & communication | 2019 |
| Neos Networks Limited | Information & communication | 2000 |
| Neoterra Limited | Construction | 2015 |
| Nepalese Threading Limited | Other services | 2025 |
| Nerina Services Limited | Wholesale & retail | 2026 |
| Netplaid Limited | Construction | 1973 |
| Network Distribution Services Ltd | Construction | 2013 |
| Neville Garage Limited | Wholesale & retail | 2016 |
| Nevin of Edinburgh Limited | Extraterritorial | 1988 |
| New Diamond Perth Ltd. | Hospitality | 2021 |
| New Fairfield Estate Company Limited | Construction | 1982 |
| Newco Perth Limited | Administrative & support | 2012 |
| Newhill Rural Services Limited | Administrative & support | 2004 |
| Newrow Consulting Ltd | Agriculture & fishing | 2023 |
| News Direct (Perth) Limited | Information & communication | 2012 |
| Next Law (Scotland) LLP | | 2018 |
| Next Level Underfloor Heating and Screed Solutions Limited | Construction | 2022 |
| NF Foods Ltd | Hospitality | 2026 |
| NGS Properties Ltd. | Administrative & support | 2010 |
| NHP (Scotland) Limited | Hospitality | 2012 |
| Nicsim Ltd | Hospitality | 2019 |
| Nimbus Retail Limited | Wholesale & retail | 2016 |
| Nimgel UK Ltd | Wholesale & retail | 2024 |
| Nimrodbraye Limited | Professional & scientific | 2016 |
| NK Heating Solutions Limited | Construction | 2013 |
| NK Home Services Ltd | Construction | 2020 |
| NLB Properties Limited | Real estate | 2003 |
| NM Electronics Limited | Wholesale & retail | 2023 |
| NM Hydro Photo Services Limited | Professional & scientific | 2004 |
| NME Electrical Ltd | Construction | 2026 |
| NO Damage Ltd | Manufacturing | 2022 |
| NO Stress Services Limited | Administrative & support | 2017 |
| Nomadic Scotland Ltd | Administrative & support | 2020 |
| Nordvest UK Ltd | Wholesale & retail | 2014 |
| Normand Ltd | Extraterritorial | 2023 |
| Norprop Wealth Ltd | Real estate | 2022 |
| Norsemen Scotland Limited | Professional & scientific | 2014 |
| North Castle Investments Limited | Hospitality | 1987 |
| North East Goods Limited | Wholesale & retail | 2025 |
| North Inch Ltd | Real estate | 2021 |
| North Inch Services Limited | Other services | 2011 |
| North Step Podiatry Ltd | Health & social care | 2026 |
| North View Estates Limited | Real estate | 2012 |
| North Way Global Ltd | Wholesale & retail | 2026 |
| North West Road Solutions Ltd | Construction | 2017 |
| Northern Hydroseeding Limited | Agriculture & fishing | 1985 |
| Northern Star Properties Ltd | Real estate | 2024 |
| Northfield Energy Services Ltd | Professional & scientific | 2021 |
| Notion Aerials Ltd | Information & communication | 2023 |
| Nourish Glasgow Ltd | Hospitality | 2019 |
| Novesus Alba Limited | Transport & logistics | 2025 |
| Npyt Ltd | Hospitality | 2024 |
| Nxgeno Limited | Professional & scientific | 2021 |
| Nxtgen Builders Ltd | Construction | 2021 |
| O & Z Ltd | Wholesale & retail | 2015 |
| O Potiss Limited | Hospitality | 2025 |
| Oak Cleaning Services Ltd | Administrative & support | 2019 |
| Oak Industrial Limited | Administrative & support | 2025 |
| Oakbank Dental Ltd | Health & social care | 2024 |
| Oakbank Financial Services Ltd. | Financial services | 2008 |
| Oakbank Holdings Limited | Financial services | 2021 |
| Oakbank Safestart Limited | Health & social care | 2019 |
| Oaklié’S Event Catering Ltd | Hospitality | 2026 |
| Oakproperty Lettings Ltd | Hospitality | 2020 |
| OBA Property Holdings Ltd | Real estate | 2025 |
| Occult FOX Ltd | Wholesale & retail | 2022 |
| Ochil Foods Limited | Wholesale & retail | 2011 |
| Ochil Landscapes and Maintenance Ltd | Administrative & support | 2019 |
| Octavia Project Services Ltd | Administrative & support | 2015 |
| Odontology Medicine Limited | Health & social care | 2021 |
| Odour Armor Ltd | Wholesale & retail | 2025 |
| OGK1 Ltd | Hospitality | 2024 |