| Legacy Gymnastics Club Community Interest Company | Education | 2025 |
| Librizzi International Limited | Wholesale & retail | 2019 |
| Live-N-Learn Ltd | Education | 2006 |
| Locale-Marchmont Ltd | Hospitality | 2024 |
| LOU Lous Icecream Ltd | Wholesale & retail | 2023 |
| Louie Browns Bar Kitchen Deli Ltd | Extraterritorial | 2013 |
| Luci Dean Ltd | Real estate | 2024 |
| Lunaro Brands Ltd | Wholesale & retail | 2026 |
| Made Uncommon Works Limited | Manufacturing | 2007 |
| Maid of the Forth (2014) Ltd | Administrative & support | 2014 |
| Malcolm Dodds Consulting Services Limited | Professional & scientific | 2018 |
| Manzail Ltd | Real estate | 2024 |
| Markdown Market Limited | Wholesale & retail | 2023 |
| Matthew Dunsmore Ltd | Health & social care | 2023 |
| Mcbride's Car Rentals Limited | Administrative & support | 2025 |
| Mcintyre-Carrick Consultancy Limited | Professional & scientific | 2024 |
| Mclellan Heating Ltd | Construction | 2026 |
| Mcneill Investments Scotland Ltd | Real estate | 2018 |
| Mcneill Urology Services Ltd. | Health & social care | 2007 |
| Mehar ENT Limited | Wholesale & retail | 2023 |
| MHM Styling Limited | Other services | 2018 |
| MIC1 Limited | Professional & scientific | 2014 |
| Mickscullion Limited | Transport & logistics | 2025 |
| Mill Architects Limited | Professional & scientific | 2018 |
| Moorfoot and Leithenwater Sporting Club Limited | Arts & recreation | 2014 |
| Mothership Holdings Limited | Financial services | 2021 |
| Mpower Martial Arts Ltd | Arts & recreation | 2019 |
| Mtss Group Ltd | Arts & recreation | 2025 |
| Muir & SON Ltd | Real estate | 2024 |
| Munromagic Limited | Information & communication | 2000 |
| Murdies Properties & Investments Limited | Households | 2025 |
| Muscle and Movement Academy Ltd | Education | 2024 |
| Mwlw Ltd | Real estate | 2026 |
| My Human Shield Ltd | Health & social care | 2025 |
| Naom Services Limited | Real estate | 2014 |
| Naserian Limited | Professional & scientific | 2018 |
| Nearer to Zero UK Ltd | Manufacturing | 2022 |
| Neptune Marine Services Ltd | Manufacturing | 2019 |
| Nippers Nursery Limited | Education | 1998 |
| North Tropics Ltd | Wholesale & retail | 2020 |
| Oella Ltd. | Wholesale & retail | 2025 |
| OIR Soap Ltd | Manufacturing | 2021 |
| Open Seas Enterprises Limited | Other services | 2020 |
| Oscar and Carter Properties Ltd | Real estate | 2021 |
| Outdoorclassrooms.Scot Ltd | Education | 2021 |
| Parity Consulting Ltd | Professional & scientific | 2025 |
| Paul Macleod Design Limited | Information & communication | 2021 |
| Pegasus Distillers Limited | Wholesale & retail | 2020 |
| Peldar Ltd | Hospitality | 2023 |
| Perigee Ltd | Real estate | 2017 |
| Phc-Edinburgh Ltd | Transport & logistics | 2017 |
| Port Edgar Holdings Limited | Real estate | 2007 |
| Port Edgar Marina Limited | Arts & recreation | 2013 |
| Port Edgar Watersports Limited | Education | 2024 |
| Port Edgar Yacht Club Limited | Arts & recreation | 2002 |
| Primrose 2011 Limited | Administrative & support | 2011 |
| Property Plus Enterprises Limited | Information & communication | 2005 |
| Protex Applications Limited | Manufacturing | 2020 |
| Prudent Property Management Scotland Limited | Real estate | 2012 |
| QB Wood Architects Limited | Professional & scientific | 2013 |
| Queensferry Churches' Care in the Community | Health & social care | 2000 |
| Queensferry Properties LLP | | 2011 |
| Rainbow Parenting Practice Limited | Professional & scientific | 2022 |
| Rak-Saa Group Ltd | Other services | 2025 |
| Reading Consulting Ltd | Professional & scientific | 2025 |
| Recounter Media Limited | Professional & scientific | 2019 |
| Renaissance (Ecosse) Limited | Hospitality | 2001 |
| RM Solutions Limited | Professional & scientific | 2022 |
| Rogue Bro's Ltd | Hospitality | 2021 |
| Rogue Warehouse Limited | Wholesale & retail | 2022 |
| Rosebery Estates Limited | Extraterritorial | 1957 |
| Roseisle Property Ltd | Real estate | 2019 |
| Rosewich Engineering UK Limited | Professional & scientific | 2015 |
| Ruiz DJ Ltd | Other services | 2025 |
| Run Smile Inspire Ltd | Education | 2025 |
| Ruth Davidson Consulting Limited | Professional & scientific | 2026 |
| Safe Workload Ltd | Professional & scientific | 2020 |
| Saildoctor Limited | Manufacturing | 2012 |
| Sama Surgery Ltd | Health & social care | 2023 |
| Saskhaus Ltd | Wholesale & retail | 2026 |
| Scot Premier Ltd | Wholesale & retail | 2019 |
| Scotia Tourism Ltd | Agriculture & fishing | 2017 |
| Scotsure Insurance Company Limited | Financial services | 1990 |
| Scotsure MBI Limited | Financial services | 2008 |
| Scott Boath Financial Training Ltd | Education | 2017 |
| SDM Consulting Ltd | Professional & scientific | 2024 |
| Sequence Green Limited | Professional & scientific | 2017 |
| Sers Energy Solutions (Scotland) Limited | Construction | 2011 |
| SF Structures Scotland Ltd | Professional & scientific | 2013 |
| SGR Group Ltd | Administrative & support | 2016 |
| Sharpsense Ltd | Education | 2024 |
| Singapore Coffee House Ltd | Hospitality | 2025 |
| Siren's Song Tattoo Ltd | Other services | 2025 |
| Smart Property Scotland Ltd | Real estate | 2022 |
| Smart Repair Scotland Ltd | Wholesale & retail | 2019 |
| Smta (Trading Partners) Limited | Other services | 2008 |
| South Bamboo Restaurant Ltd | Hospitality | 2026 |
| Spilt Tea Productions Ltd | Information & communication | 2026 |
| Stenroth Workers Cooperative Limited | Manufacturing | 2022 |
| Step Into Experiences Ltd | Administrative & support | 2026 |