| Mcnaughton Tawse Consultants Ltd | Professional & scientific | 2021 |
| MCP Commerce Ltd | Wholesale & retail | 2023 |
| Mcqueen Appliances Ltd | Other services | 2019 |
| Mctaggart Property Ltd | Real estate | 2025 |
| Mechano Capital LP | | 2016 |
| Mediamotive Studio Ltd | Information & communication | 2023 |
| Medicare Clinics Limited | Health & social care | 2017 |
| Medkal Health Ltd | Health & social care | 2016 |
| Mella Music Ltd | Information & communication | 2023 |
| Melrose Scott Consulting Ltd | Professional & scientific | 2020 |
| Melville Terrace Limited | Real estate | 2018 |
| Menalafy Limited | Administrative & support | 2025 |
| Mendit Mobile Ltd | Professional & scientific | 1998 |
| Merc Property Division Limited | Construction | 2023 |
| Merc Scaffolding Limited | Construction | 2017 |
| Merchflow Ltd | Wholesale & retail | 2022 |
| Merredin Solutions LP | | 2018 |
| Merylin Trading LP | | 2015 |
| Mestex Shipping Company LP | | 2018 |
| Metash Technologies Ltd | Information & communication | 2017 |
| MF Building Maintenance Ltd | Administrative & support | 2013 |
| Mgjl Ltd | Wholesale & retail | 2025 |
| MH Perio Ltd | Health & social care | 2024 |
| Mhec Limited | Education | 2021 |
| MIA & Co (Scotland) Ltd | Wholesale & retail | 2006 |
| Michael Pater (Design & Build) Ltd | Construction | 2010 |
| Michael Westcott Films Ltd | Information & communication | 2024 |
| Michelle Buchanan Health Ltd | Other services | 2025 |
| Micromac Limited | Information & communication | 1972 |
| Midge - Tech Ltd | Administrative & support | 2006 |
| Midland Precision Limited | Administrative & support | 2020 |
| Midnight Sun Voyages Limited | Hospitality | 2026 |
| Mihalix Joinery Ltd | Manufacturing | 2023 |
| Mike Mcgirr Financial Services Limited | Professional & scientific | 2013 |
| Milestone Letting and Estate Agents Ltd | Real estate | 2021 |
| Milk and Honey Ice Cream Ltd | Manufacturing | 2021 |
| Millar Engineering & Fabrication Limited | Manufacturing | 2003 |
| Millar Feeds Ltd | Wholesale & retail | 2014 |
| Millar Holdings Ltd | Information & communication | 2016 |
| Miller & Johnson Investments LP | | 2010 |
| Miller Roofing Ltd | Construction | 2021 |
| Milltrad Ltd | Real estate | 2023 |
| Milton Garage Limited | Wholesale & retail | 2020 |
| Minaal Spices Ltd | Hospitality | 2024 |
| Mint Patisserie Limited | Hospitality | 2021 |
| Miranda Corp LP | | 2016 |
| Mird (Dalgety Bay) Limited | Real estate | 2023 |
| Mird (Inveralmond) Limited | Real estate | 2023 |
| Mird (Peterhead) Limited | Real estate | 2023 |
| Mird Investments Limited | Real estate | 2023 |
| Mita Group LP | | 2015 |
| Mitchells Coaches Limited | Transport & logistics | 2008 |
| Mizar Solutions Ltd | Professional & scientific | 2016 |
| Mjkservices Ltd | Construction | 2026 |
| MJM Property Assets Limited | Real estate | 2017 |
| MK Recruit Limited | Administrative & support | 1999 |
| MKD8 Ltd | Wholesale & retail | 2025 |
| MM Sound and Lighting Ltd | Arts & recreation | 2014 |
| Mmbm Properties Ltd | Real estate | 2026 |
| MMV Home Ltd | Real estate | 2021 |
| MMV Nails, Beauty & Tanning Ltd | Other services | 2020 |
| MMV Performance Limited | Wholesale & retail | 2004 |
| MNM Creative Ltd | Professional & scientific | 2003 |
| MNW Project Management Limited | Extraterritorial | 2019 |
| Modular Ducting Limited | Other services | 2018 |
| Modus Scotland Associates Limited | Professional & scientific | 1999 |
| Mogil Motors (Dumfries) Limited | Extraterritorial | 1974 |
| Moihooda Beauty Ltd | Wholesale & retail | 2025 |
| Monea Limited | Agriculture & fishing | 2019 |
| Monitoring Technical Solutions LP | | 2013 |
| Monkhead Properties Ltd | Real estate | 2024 |
| Monny One Ltd | Wholesale & retail | 2016 |
| Monsoon Stirling Ltd | Wholesale & retail | 2024 |
| Monter Marketing LP | | 2016 |
| Montrave Farm Limited | Agriculture & fishing | 2022 |
| Monument Apiaries Limited | Agriculture & fishing | 2016 |
| Monument Properties Stirling Limited | Households | 2017 |
| Monuments Consultancy Ltd | Professional & scientific | 2022 |
| Moontime Universal LP | | 2016 |
| Moorhead Solutions Ltd | Construction | 2025 |
| MOR Insight Limited | Financial services | 2013 |
| Morgan Caruba (London) Limited | Real estate | 2024 |
| Morgan Caruba Limited | Real estate | 2023 |
| Mortgage Central (Scotland) Limited | Financial services | 2008 |
| Mose Health Care Ltd | Public administration | 2025 |
| Moss-Field Farm Ltd. | Agriculture & fishing | 2015 |
| Mossgrove Properties Limited | Wholesale & retail | 2000 |
| Mossley Express Trading LP | | 2017 |
| Mossview Consulting Ltd | Professional & scientific | 2023 |
| Motion 4 Time Ltd | Professional & scientific | 2017 |
| Motion Alliance LP | | 2016 |
| Motoring Service Point Ltd | Wholesale & retail | 2025 |
| Mountraid Resources LP | | 2016 |
| Mova Limited | Real estate | 2012 |
| Move ANY Mountain Ltd | Professional & scientific | 2026 |
| Move With Alice Ltd | Arts & recreation | 2026 |
| Movingwifi Ltd | Information & communication | 2011 |
| MPA Publishing International Ltd | Information & communication | 2011 |
| Mparchitecture Limited | Professional & scientific | 2013 |
| MPP Sales Ltd | Wholesale & retail | 2025 |