| Morris CGM Ltd | Manufacturing | 2025 |
| Moss Street Grill Ltd | Administrative & support | 2016 |
| Motiva Electrification Ltd | Manufacturing | 2026 |
| Mozzy Ltd | Wholesale & retail | 2016 |
| MR. Alba International Trading Company Limited | Wholesale & retail | 2016 |
| MS 33 Limited | Wholesale & retail | 2016 |
| MSN Financial Solutions Ltd | Financial services | 2020 |
| MT24/7 Safety Limited | Public administration | 2024 |
| Mtbcut Productions Limited | Information & communication | 2008 |
| Mubarakgroups Ltd | Wholesale & retail | 2025 |
| Mubaraktraders Ltd | Wholesale & retail | 2025 |
| Munazzam Mart Ltd | Wholesale & retail | 2026 |
| Murgitroyd Forestry Investments Ltd | Agriculture & fishing | 2020 |
| My Beauty Boutique Ltd | Other services | 2019 |
| My Production Cloud Limited | Information & communication | 2019 |
| N & I 786 Limited | Hospitality | 2023 |
| N H Couriers Ltd | Transport & logistics | 2023 |
| N&S Properties Ltd. | Real estate | 2001 |
| Naac Ltd | Construction | 2024 |
| Nabili Partnership Ltd | Health & social care | 2018 |
| Naevo Ltd | Wholesale & retail | 2025 |
| Nanj Installation Works Ltd | Construction | 2016 |
| Narwal LOG Ltd | Transport & logistics | 2026 |
| Navsal Properties Limited | Real estate | 2025 |
| Nazaval Limited | Health & social care | 2023 |
| NC Fabrications Limited | Manufacturing | 2017 |
| NDN Property Management Ltd | Real estate | 2025 |
| Neeson Engineering Services Limited | Professional & scientific | 2025 |
| Neng Power Ltd | Information & communication | 2026 |
| Neuro Tour Physiotherapy Limited | Other services | 2019 |
| Nice Buy Ltd | Wholesale & retail | 2019 |
| Nicolson Property Holdings Ltd | Real estate | 2026 |
| Nilsine Property Limited | Real estate | 2006 |
| Ninety Four Ltd. | Administrative & support | 2005 |
| NIS Foods Limited | Hospitality | 2025 |
| NJM Enterprise Ltd | Other services | 2018 |
| NLC Marine Limited | Manufacturing | 2025 |
| NMS Portfolio Limited | Real estate | 1996 |
| Nnds Services Ltd | Transport & logistics | 2025 |
| North Harbour Motorcycles Limited | Wholesale & retail | 2003 |
| Norwel Developments Limited | Construction | 2001 |
| Nosh (Barrmill) Limited | Hospitality | 2017 |
| Novastl Constructions Ltd | Construction | 2025 |
| NTY Logistics Limited | Transport & logistics | 2023 |
| Oakcape Limited | Other services | 1999 |
| Oakwood Properties (SC) Ltd | Construction | 2009 |
| Oban Phoenix Cinema | Information & communication | 2011 |
| OBH! OBH! Ltd | Information & communication | 2007 |
| Oceanium Ltd | Manufacturing | 2018 |
| Ogaa Ltd | Wholesale & retail | 2023 |
| Old Doune Road Nursery Limited | Education | 2006 |
| Omand Property Ltd | Households | 2022 |
| Omni Door Solutions Limited | Construction | 2010 |
| Omni Interior Solutions Ltd | Construction | 2019 |
| Omniguard Ltd | Administrative & support | 2024 |
| ON My TOD Limited | Professional & scientific | 2015 |
| Oncall Retail Ltd | Wholesale & retail | 2018 |
| Online Furnace Services Limited | Manufacturing | 2000 |
| Opal Umbrella Limited | Administrative & support | 2021 |
| Operational Clarity Ltd | Professional & scientific | 2026 |
| Optimised Supplements Ltd | Wholesale & retail | 2025 |
| OPU Holdings Limited | Real estate | 2026 |
| Orro Investments Limited | Households | 2014 |
| Orvia Industries Limited | Information & communication | 2025 |
| Ossok Limited | Real estate | 2023 |
| OUR Place OUR Families (Renfrew) | Information & communication | 2012 |
| Outforce Ltd | Arts & recreation | 2026 |
| Ovalburn Limited | Wholesale & retail | 2006 |
| Overtoun Ltd | Hospitality | 2025 |
| P&M Professional Services Ltd | Information & communication | 2024 |
| P.E.L. Leases Limited | Extraterritorial | 2007 |
| P3 Consulting Solutions Limited | Construction | 2008 |
| Pacific Power Ltd | Construction | 2014 |
| Packbros Ltd | Professional & scientific | 2025 |
| Paisley Academy of Music C.I.C. | Information & communication | 2024 |
| Paisley Barber Club Ltd | Other services | 2024 |
| Paraipan Logistics Limited | Transport & logistics | 2019 |
| Pathhead Newsagents Limited | Wholesale & retail | 2016 |
| Paulamar Company Limited | Manufacturing | 1997 |
| PDS Shopfitters Ltd | Construction | 2016 |
| Peachtree Property Scotland Limited | Real estate | 2016 |
| Peachtree Property Services Limited | Real estate | 2020 |
| Peak Marine Limited | Manufacturing | 2005 |
| Pendulum Bar & Grill Limited | Hospitality | 2015 |
| Penny Lane Franchising Limited | Real estate | 2010 |
| Penny Lane Homes Holding Co Ltd | Financial services | 2026 |
| Penny Lane Homes in Renfrew Ltd | Real estate | 2016 |
| Performance Hub Scotland Ltd | Arts & recreation | 2024 |
| Performance Tyres (Scotland) Limited | Wholesale & retail | 2019 |
| Performers Studios Ltd | Arts & recreation | 2024 |
| Peritus Executive Education Services Ltd | Education | 2013 |
| Persimmon Developments Holdings Limited | Construction | 2025 |
| Perth Doorsets Ltd. | Construction | 2002 |
| Pheonix Renfrew Chippy Ltd | Hospitality | 2022 |
| Philly Steak House Ltd | Hospitality | 2026 |
| Phoenix Abbey Limited | Health & social care | 2019 |
| Phoenix Abbey Properties Limited | Real estate | 2023 |
| PHQ Scotland Ltd | Arts & recreation | 2025 |
| PIN Telecom Ltd | Information & communication | 2025 |
| Pinnacle Welding Services Ltd | Construction | 2026 |