| Lunar Freezing & Cold Storage Company Limited | Other services | 1990 |
| Lunar Harvest Fishing Limited | Agriculture & fishing | 2020 |
| Lunar QMG Limited | Agriculture & fishing | 2009 |
| Lyngarrie Limited | Professional & scientific | 2002 |
| Lytan Management Limited | Administrative & support | 2015 |
| M & R Associates Ltd | Administrative & support | 2005 |
| M Geddes Joinery Ltd | Construction | 2011 |
| M Geddes Ltd. | Manufacturing | 2004 |
| M S M Services Ltd | Mining & quarrying | 2012 |
| M Strachan Construction Limited | Construction | 2022 |
| M&W Roughcasting Ltd | Construction | 2025 |
| M.F.E. Fishing Company Ltd. | Extraterritorial | 2000 |
| M.H. Subsea Ltd. | Administrative & support | 2009 |
| M.V Deeside BCK595 Ltd | Agriculture & fishing | 2018 |
| MAB82 Ltd | Professional & scientific | 2021 |
| MAC Infrastructure Ltd | Construction | 2018 |
| Macbi Cafe Limited | Hospitality | 2017 |
| Mackie & Aiken Limited | Real estate | 2003 |
| Mackintosh of Glendaveny Limited | Manufacturing | 2012 |
| Macleod & Noble Ltd. | Construction | 2001 |
| Macleod Electrical Services Ltd | Construction | 2019 |
| Macodin Properties Ltd | Real estate | 2022 |
| Macworkers Limited | Real estate | 2018 |
| Mafam Limited | Transport & logistics | 2014 |
| Magnet Food Ltd | Wholesale & retail | 2021 |
| MAINT-IQ2 Ltd | Professional & scientific | 2019 |
| Malahide Filter Services Ltd. | Administrative & support | 1999 |
| Manson Smith Joiners Ltd. | Construction | 2002 |
| Marcos Chipper Limited | Hospitality | 2026 |
| Marcus Stefano Ltd | Wholesale & retail | 2019 |
| Marina Bay Holiday Park Ltd | Other services | 2012 |
| Mark Manning Cleaning Services Ltd | Other services | 2002 |
| Marport UK Ltd | Wholesale & retail | 2021 |
| Marshall Logistics Limited | Transport & logistics | 2014 |
| Masiglatech Ltd | Other services | 2016 |
| Maskame & Tait Ltd. | Construction | 2003 |
| Maskame Books Ltd | Arts & recreation | 2017 |
| Masson Glennie LLP | | 2015 |
| Masson Motors Ltd | Wholesale & retail | 2020 |
| Masson Software Limited | Information & communication | 2022 |
| Maud Village Trust | Real estate | 2002 |
| Mavie's Ltd | Wholesale & retail | 2025 |
| Mavis Park Holdings Limited | Agriculture & fishing | 2021 |
| Mawei Limited | Real estate | 2021 |
| Maxbond Ltd | Hospitality | 2023 |
| Mayford Ltd. | Real estate | 2005 |
| MB Collections Ltd | Construction | 2012 |
| MB Contract Flooring Ltd | Construction | 2025 |
| MB Pipe Fabrications Ltd | Professional & scientific | 2014 |
| MB3 Estates Limited | Agriculture & fishing | 2018 |
| Mcconnell Properties Ltd | Other services | 2016 |
| Mcconnell Seafoods Ltd. | Manufacturing | 2009 |
| Mckay Brown Gunmakers Ltd | Wholesale & retail | 2021 |
| MDE Logistics Ltd | Transport & logistics | 2026 |
| MDK Fabrications Limited | Other services | 2010 |
| Meado Limited | Administrative & support | 2012 |
| MEF Trans Hire Ltd | Transport & logistics | 2023 |
| Megawatt Offshore Limited | Professional & scientific | 2019 |
| Mellish Industrial Systems Ltd | Manufacturing | 2018 |
| Melvin Dizon Ltd | Transport & logistics | 2025 |
| Mercury GAS Services (Scotland) Limited | Construction | 2014 |
| Mercury GAS Services (UK) Ltd | Construction | 2020 |
| Mermazing Swimming Ltd | Education | 2019 |
| Messrs. James W. Hepburn | | 1990 |
| Messrs. N. & S. Hutton | | 1998 |
| Metacon Ltd | Manufacturing | 2015 |
| Metalminds Fabrication Limited | Manufacturing | 2025 |
| Metro Homes Limited | Construction | 2007 |
| MFL Joint Holdings Limited | Financial services | 2026 |
| MFL Property Lets Limited | Real estate | 2026 |
| MFS (Scotland) Ltd | Public administration | 2024 |
| MG Mechanical Services Ltd | Manufacturing | 2023 |
| MGA Fishing Ltd | Agriculture & fishing | 2011 |
| MGB Motors Ltd | Manufacturing | 2015 |
| MH Plant Hire Ltd | Manufacturing | 2021 |
| Michael Carol Ltd | Agriculture & fishing | 2017 |
| Michael Findlay Peterhead Ltd. | Wholesale & retail | 2006 |
| Michael Strachan Local Plumbers Ltd | Construction | 2006 |
| Michie Electrical Ltd | Construction | 2025 |
| Mike Ferris Driving Tuition Ltd | Education | 2017 |
| MIL Fishing Services Ltd | Agriculture & fishing | 2017 |
| Mile END Motors Ltd. | Wholesale & retail | 2003 |
| Mill of Blackford LLP | | 2013 |
| Millbank Estate Ltd | Transport & logistics | 2017 |
| Millbank Garage (NE) Limited | Wholesale & retail | 2018 |
| Millennium 17 Ltd | Agriculture & fishing | 2019 |
| Milo Sun Limited | Hospitality | 2022 |
| Milynn Property Co. Limited | Real estate | 2002 |
| Mindset First Ltd | Health & social care | 2025 |
| Mint Condition Beauty Salon Ltd. | Other services | 2002 |
| Mintlaw and Central Buchan Initiative | Arts & recreation | 2005 |
| Mirani Hunting Ltd | Administrative & support | 2018 |
| Miranova Properties Ltd | Real estate | 2026 |
| Mistral Care Homes Limited | Health & social care | 1997 |
| Mistral Investments Ltd | Hospitality | 2013 |
| MJE Catering Ltd | Hospitality | 2019 |
| MJM IT Support Ltd | Information & communication | 2026 |
| MJR Fishing Limited | Agriculture & fishing | 2020 |
| MK Survey Limited | Mining & quarrying | 2013 |
| MLP Contractors Ltd | Construction | 2016 |