| MM (Peterhead) Ltd | Hospitality | 2018 |
| Mmts Group Ltd | Administrative & support | 2020 |
| Mojo Farming Ltd | Agriculture & fishing | 2026 |
| Monteach Limited | Construction | 2018 |
| Monumental Brewing Ltd | Manufacturing | 2019 |
| Moodie Marine Limited | Agriculture & fishing | 1985 |
| Morgan Enterprises (UK) Ltd. | Administrative & support | 2009 |
| Morgan Watt Enterprises Limited | Hospitality | 2004 |
| Morven Enterprises Ltd. | Agriculture & fishing | 2007 |
| Mossend Farm (Hatton) Limited | Health & social care | 2026 |
| Mossend Farm (Scotland) CIC | Health & social care | 2025 |
| Mount Air Services Ltd | Manufacturing | 2024 |
| Mountwest Trustees Limited | Administrative & support | 2005 |
| MP Field Services Ltd | Professional & scientific | 2026 |
| MR C Contracts Ltd. | Construction | 2003 |
| MR Digital Studio Ltd | Administrative & support | 2024 |
| MR Jaan Ltd | Other services | 2025 |
| MSM Electrical Services Ltd. | Construction | 2000 |
| Murdo's Mechanics Ltd | Mining & quarrying | 2015 |
| Murdoch Allan & SON Limited | Manufacturing | 2002 |
| Murray & Buchan Joinery Ltd. | Construction | 2011 |
| Murray Rural Ltd | Administrative & support | 2017 |
| MV Devotion Limited | Agriculture & fishing | 2025 |
| MV Gracious Limited | Agriculture & fishing | 2019 |
| MV Ocean Pioneer LLP | | 2003 |
| My Cosy Way Ltd | Wholesale & retail | 2023 |
| N a Pipe & Survey Services Ltd | Mining & quarrying | 2013 |
| N L Joinery (Aberdeen) Limited | Construction | 2010 |
| N.P. Hopkinson Limited | Construction | 2014 |
| NA Mara Innovations Ltd | Mining & quarrying | 2023 |
| Nanuq's Nest Ltd | Other services | 2023 |
| Natural Skincare Factory Ltd | Manufacturing | 2014 |
| Navitas International Solutions Ltd. | Other services | 2012 |
| NB Fitness & Coaching Ltd | Arts & recreation | 2023 |
| NCL Books Ltd | Professional & scientific | 2026 |
| NDP Insight Solutions Limited | Administrative & support | 2025 |
| NE Services Aberdeenshire Ltd | Construction | 2023 |
| NEC Inspections Ltd | Mining & quarrying | 2019 |
| Neft.Com Ltd | Extraterritorial | 2007 |
| Neil Daniel Autobody Limited | Wholesale & retail | 2002 |
| Neil Hutton | | 1991 |
| Neil Niven Joinery Limited | Construction | 2008 |
| Neil Robertson Joinery Services Ltd | Construction | 2012 |
| Neoridium Technologies Limited | Professional & scientific | 2025 |
| New Deer Agricultural Association | Professional & scientific | 2003 |
| New Leads Electrical Limited | Construction | 2018 |
| New Leeds Properties Limited | Real estate | 2004 |
| New Pearl Ltd | Hospitality | 2025 |
| Next Invest Ltd | Hospitality | 2024 |
| Nexus Medical Services Ltd | Health & social care | 2025 |
| NFG Logistics Ltd | Mining & quarrying | 2018 |
| Nickall Training Services Ltd | Education | 2014 |
| Nicola at Pass With NKX Ltd | Education | 2026 |
| Nighean Ltd. | Information & communication | 2004 |
| NJM Joiners Limited | Construction | 2015 |
| NJM Joinery Ltd | Construction | 2015 |
| NLD Contracts Ltd | Other services | 2013 |
| NO Limit Consulting Ltd | Professional & scientific | 2013 |
| Nordic Ecosse Seafoods Ltd | Wholesale & retail | 2017 |
| Nordic Inshore Ltd | Agriculture & fishing | 2018 |
| Norkram Limited | Professional & scientific | 1994 |
| Norris Roofing Ltd. | Construction | 2005 |
| Norscot Insulation Services Ltd | Construction | 2020 |
| North East ALL Trades Ltd | Construction | 2019 |
| North East Auto Centre (Aberdeenshire) Ltd | Wholesale & retail | 2017 |
| North East Country Pursuits Limited | Agriculture & fishing | 2020 |
| North East Emergency First Response Ltd | Other services | 2021 |
| North East Flight Training Ltd. | Professional & scientific | 2002 |
| North East Mortgages Ltd | Financial services | 2019 |
| North East Properties PHD Ltd | Real estate | 2025 |
| North East Radio (Scot) Ltd | Information & communication | 2023 |
| North East Specialist Coatings Ltd. | Construction | 2005 |
| North East Well Operations Ltd | Professional & scientific | 2012 |
| North Facilities Solutions Ltd | Administrative & support | 2023 |
| North General Trades Ltd | Construction | 2021 |
| Northern Lights Labs Ltd. | Manufacturing | 2004 |
| Northern Platforms & Stagings Limited | Construction | 1998 |
| Northwoods Business Support Ltd | Professional & scientific | 2026 |
| Nova EP Tech Limited | Other services | 2015 |
| NU Design Ltd | Construction | 2016 |
| Nucleus Energy Ltd | Mining & quarrying | 2025 |
| Ocean 17 Limited | Agriculture & fishing | 2006 |
| Ocean Endeavour Ltd | Agriculture & fishing | 2014 |
| Ocean Images (Peterhead) Ltd. | Agriculture & fishing | 2003 |
| Oceanographic Technical Services Ltd | Mining & quarrying | 2014 |
| Oceanwaze Ltd | Agriculture & fishing | 2024 |
| Offsol Ltd | Mining & quarrying | 2018 |
| Old Skool Dark Room Ltd | Other services | 2024 |
| OM Retailers Ltd | Wholesale & retail | 2016 |
| ONG Services Ltd | Mining & quarrying | 2025 |
| Onward Marine Ltd | Agriculture & fishing | 2014 |
| OPO Properties Limited | Households | 2013 |
| OPO Services Limited | Professional & scientific | 2021 |
| Orbis Engineering Ltd | Professional & scientific | 2010 |
| Orbis One Group Limited | Professional & scientific | 2025 |
| Orca Global Company Limited | Manufacturing | 2020 |
| Orchard Media Solutions Limited | Other services | 2015 |
| Organic Source Ltd | Wholesale & retail | 2021 |
| Orycks Ltd | Construction | 2022 |
| OS Access Ltd | Mining & quarrying | 2019 |