| Lrao Solutions Limited | Administrative & support | 2017 |
| Lucerne (Scotland) Limited | Health & social care | 2016 |
| Lumina FD Ltd | Professional & scientific | 2026 |
| Lynn Cameron Limited | Arts & recreation | 2016 |
| M & C Consultants Ltd | Professional & scientific | 2022 |
| M & E Kaufman Limited | Real estate | 2016 |
| M2 Property Group Ltd | Real estate | 2025 |
| Macdonald Bros Music Limited | Arts & recreation | 2007 |
| Macdonald Partnerships (AYR) Limited | Professional & scientific | 2012 |
| Macdonald Strategy Partners Limited | Professional & scientific | 2023 |
| Macjoineryandpropertysolutions Ltd | Construction | 2021 |
| Main Hunter Aerospace Ltd. | Other services | 2017 |
| Mainlines (Scotland) Limited | Construction | 1999 |
| Mair Properties Ltd | Real estate | 2024 |
| Maplefinch Limited | Administrative & support | 2006 |
| Marchburn Business Solutions Ltd | Professional & scientific | 2011 |
| Marchfield Ltd | Administrative & support | 2018 |
| Marinetech Limited | Administrative & support | 2011 |
| Maritime Services Management Ltd | Transport & logistics | 2019 |
| Martes Limited | Administrative & support | 2007 |
| Martin and White Limited | Construction | 2003 |
| Martin Holdings (Ayrshire) Ltd | Financial services | 2019 |
| Martin Lawrie Music Ltd | Arts & recreation | 2025 |
| Maru ICT Limited | Information & communication | 2025 |
| Mary Jane Fine Jewellery Limited | Wholesale & retail | 2023 |
| MBD Group Ltd | Construction | 2024 |
| Mccolm Civil & Structural Engineers Limited | Professional & scientific | 2008 |
| Mcdowall Aviation Consulting Limited | Manufacturing | 2026 |
| MCH Tyre Recycling Ltd | Water & waste | 2020 |
| Mclellan Photography Ltd | Professional & scientific | 2018 |
| Mcleod Oilfield Logistics Services Limited | Administrative & support | 2006 |
| Mcmahon Retail LLP | | 2013 |
| Mcneeaviation Limited | Manufacturing | 2024 |
| Megray Projects Limited | Administrative & support | 2006 |
| Meher Consulting Engg Ltd | Professional & scientific | 2023 |
| Methven Holdings Ltd | Financial services | 2021 |
| Mfstransit Ltd | Transport & logistics | 2026 |
| MG Property Trading Ltd | Real estate | 2025 |
| MH Telecoms Ayrshire Limited | Wholesale & retail | 2026 |
| Michael Allen Consultancy Ltd | Professional & scientific | 2020 |
| Midton Holdings Ayrshire Limited | Real estate | 2026 |
| Millie G Properties Ltd | Real estate | 2025 |
| MJM Recruitment Services Ltd | Administrative & support | 2024 |
| Monkton Grocers Ltd | Wholesale & retail | 2015 |
| Monkton Stores Limited | Wholesale & retail | 2023 |
| Moorpark Enterprises Limited | Financial services | 2023 |
| MSW Plant & Equipment Ltd | Administrative & support | 2014 |
| Murphy Engineering (Scotland) Ltd | Manufacturing | 2017 |
| Murray Finch Consulting Limited | Professional & scientific | 2025 |
| Murron Holdings Limited | Real estate | 2017 |
| Muttlins Holiday Camp Ltd | Hospitality | 2022 |
| MVP (Scotland) Limited | Other services | 2023 |
| N.H. Bromham Projects Ltd. | Administrative & support | 2001 |
| N.M.A Jess Ltd | Wholesale & retail | 2022 |
| Neptune Sustainability Limited | Administrative & support | 2006 |
| New Bridge Street Developments Limited | Real estate | 2013 |
| Neward Wealth Management Ltd | Financial services | 2017 |
| NGE Pubs Limited | Hospitality | 2025 |
| NHG Aesthetics Limited | Health & social care | 2022 |
| NHM Design Services Ltd | Administrative & support | 2005 |
| Nichol Mckay Limited | Manufacturing | 1977 |
| Nimble Technologies Limited | Information & communication | 2013 |
| NJA Deepwater Ltd | Administrative & support | 2012 |
| NO.30 Limited | Wholesale & retail | 2016 |
| North East Piping Limited | Administrative & support | 2013 |
| NORTH47 Limited | Administrative & support | 2023 |
| Norwood Energy Services Ltd | Professional & scientific | 2024 |
| Nrgstyle Ltd | Construction | 2011 |
| Nuclear Services Limited | Administrative & support | 2008 |
| Nurture & Blossom Psychology Ltd | Education | 2023 |
| Nuvision Consultancy Ltd | Professional & scientific | 2011 |
| Nuwindoors Limited | Construction | 2020 |
| OK Convenience Limited | Wholesale & retail | 2026 |
| Optima Structural Consultancy Services Limited | Administrative & support | 2005 |
| ORR & Simpson EYE Care Limited | Wholesale & retail | 2013 |
| Ottanio Ltd | Wholesale & retail | 2024 |
| P Duffey Services Ltd | Manufacturing | 2016 |
| P3L Fusion Limited | Administrative & support | 2014 |
| Parris & Mcnally Limited | Professional & scientific | 2019 |
| Paul R. Weber Ltd | Professional & scientific | 2025 |
| Peony Property & Management Services Limited | Real estate | 2014 |
| PGC (2025) Ltd | Real estate | 2025 |
| Picastro (Global) Ltd | Other services | 2022 |
| Pierrepont Property Services Ltd | Administrative & support | 2016 |
| Pik(Premindrakiyaan)Aero Services Limited | Manufacturing | 2022 |
| Piping Group Ltd | Administrative & support | 2015 |
| Pixality Limited | Administrative & support | 2015 |
| Planning Resources Limited | Administrative & support | 2006 |
| Platform NO2 Ltd | Hospitality | 2025 |
| PM Aerotechnics Ltd | Manufacturing | 2024 |
| PMC Building Group Limited | Construction | 2023 |
| Polar Refrigeration & Air Conditioning Ltd | Manufacturing | 2010 |
| Pookama Ltd | Professional & scientific | 2012 |
| Port Design Services Limited | Administrative & support | 2013 |
| Poseidon Maritime Limited | Professional & scientific | 2013 |
| Possibility Screams Ltd | Extraterritorial | 2022 |
| Power Truck Services (Scotland) Limited | Professional & scientific | 2025 |
| Power Truck Services Limited | Administrative & support | 2002 |
| Powered by Integra Limited | Administrative & support | 2010 |
| PRB & SON Ltd | Wholesale & retail | 2026 |