| MR Rice Foods Limited | Hospitality | 2024 |
| MR Rice Restaurants Group Ltd | Hospitality | 2025 |
| Mres Electrical Services Limited | Construction | 2012 |
| MS Maggies Limited | Hospitality | 2025 |
| MSG Civils Ltd | Construction | 2025 |
| MSP Plant Ltd | Administrative & support | 2013 |
| Mssk Scot Ltd | Hospitality | 2025 |
| Mtip Global Limited | Professional & scientific | 2014 |
| MTS Truck & Van Services Ltd | Wholesale & retail | 2020 |
| Mucki Mutz Dog Wear Limited | Manufacturing | 2018 |
| Muddy Fields LLP | | 2007 |
| Muir Estate Limited | Hospitality | 2024 |
| Mukul Fast Food Limited | Hospitality | 2025 |
| Mulmac Holdings Limited | Financial services | 2012 |
| Mulroy Developments Ltd. | Administrative & support | 2006 |
| Multivision Solutions Ltd | Wholesale & retail | 2023 |
| Murchison Property Limited | Real estate | 2022 |
| Murray Phones Limited | Wholesale & retail | 2024 |
| Murray Plant Ltd. | Administrative & support | 1994 |
| Musicians in Tune Limited | Arts & recreation | 2019 |
| Musk Studio Limited | Wholesale & retail | 2025 |
| Muthill Village Trust | Other services | 2013 |
| Muti Spinal Flow Ltd | Health & social care | 2026 |
| MW Engineering Services Ltd | Professional & scientific | 2024 |
| My Beautiful Kitchen & Bathroom Stirling Ltd | Wholesale & retail | 2019 |
| My Scottish Pass Ltd | Professional & scientific | 2016 |
| My Wedding Cars Ltd | Transport & logistics | 2023 |
| Myles Commercial Consultants Limited | Professional & scientific | 2025 |
| Myles Leisure Group Limited | Transport & logistics | 2016 |
| Myob Holdings Limited | Financial services | 2023 |
| Myparkscotland | Information & communication | 2015 |
| Myriad Wind Energy Systems Limited | Manufacturing | 2021 |
| Mysort Sales LP | | 2016 |
| Mystery Adventures Ltd | Hospitality | 2023 |
| Mytownonvideo.Co.Uk Limited | Information & communication | 2007 |
| N a Surgical Limited | Health & social care | 2021 |
| Nancy's Cakery Ltd | Manufacturing | 2023 |
| Nano-Wave Ltd | Professional & scientific | 2024 |
| Narcis Limited | Transport & logistics | 2018 |
| Nationwide Cleaning Services Limited | Administrative & support | 2026 |
| Nationwide Service Solutions Limited | Administrative & support | 2024 |
| Natstone Limited | Construction | 1992 |
| Nauticus Ltd | Hospitality | 2017 |
| ND Crieff Limited | Wholesale & retail | 2019 |
| Neil Sharp Kitchens Limited | Construction | 2016 |
| Neil's Seaplanes Limited | Education | 2004 |
| Neilson Marketing Ltd | Professional & scientific | 2026 |
| Nemean Software Ltd | Information & communication | 2018 |
| NET Defence Limited | Information & communication | 1989 |
| Netgate Ventures LP | | 2016 |
| Netherfield Motor Co Limited | Wholesale & retail | 2015 |
| Neurobit Ltd | Information & communication | 2025 |
| Nevis Global Ltd | Professional & scientific | 2025 |
| Nevis Investments Limited | Administrative & support | 2018 |
| Neviswave Limited | Financial services | 2011 |
| Neviswave NO 1 Limited | Real estate | 2021 |
| New A1 Private Limited | Hospitality | 2019 |
| New Home Inspection Scotland Ltd | Construction | 2022 |
| New Imports/Exports L.P. | | 2015 |
| New LIC Haweli Ltd | Hospitality | 2017 |
| New Life Property Group Ltd | Real estate | 2026 |
| New Street Collective Ltd | Arts & recreation | 2023 |
| New Technologic Solutions LP | | 2016 |
| Newhouse News Limited | Wholesale & retail | 2009 |
| Newhouse News&Grocery Limited | Wholesale & retail | 2024 |
| Newmarket Garage (Bannockburn) Limited | Wholesale & retail | 1990 |
| Newmarket Properties Ltd | Real estate | 2024 |
| Newton Property Development & Management Limited | Real estate | 2017 |
| Nexus Precision Limited | Administrative & support | 2020 |
| Nexus Technology Group UK Limited | Manufacturing | 1964 |
| Niall J.M. Miller (Holdings) Limited | Real estate | 1996 |
| Nicholas Lindsay Architects Ltd | Professional & scientific | 2022 |
| Nick's at Port of Menteith Ltd | Hospitality | 2021 |
| Nilfed Trade LP | | 2016 |
| Nine Zero Digital Limited | Professional & scientific | 2018 |
| Ninplay Limited | Information & communication | 2016 |
| Nisc Real Estate Limited | Real estate | 2024 |
| Noblewebretailers Ltd | Wholesale & retail | 2024 |
| Nocodecreative.Io Ltd | Information & communication | 2022 |
| Nogi Limited | Information & communication | 2017 |
| NOM Consulting LP | | 2015 |
| Nomm Investments Limited | Real estate | 2021 |
| Nomm Properties Limited | Real estate | 2021 |
| Nooch Bar and Kitchen Ltd | Hospitality | 2022 |
| Norcam International Ltd | Households | 2022 |
| Nordisk Literature Ltd | Information & communication | 2025 |
| Nordybits Limited | Manufacturing | 2023 |
| Noris Capital LP | | 2016 |
| North Anchor Ltd | Real estate | 2020 |
| Northern Mercantile Limited | Extraterritorial | 1997 |
| Norwood Alliance LP | | 2015 |
| Notini Building Contracts Limited | Construction | 2018 |
| Nova Beauty & Aesthetics Scotland Ltd | Other services | 2025 |
| Novah Group Holdings Limited | Administrative & support | 2024 |
| Novah Group Limited | Administrative & support | 2022 |
| Novah Property Investments Ltd | Real estate | 2024 |
| Novas Logistics Limited | Mining & quarrying | 2024 |
| NPL 1997 Limited | Manufacturing | 1997 |
| NTA Electricians Limited | Manufacturing | 2023 |
| Number 26 Ltd | Real estate | 2024 |