| Lucy M Flight Ltd | Other services | 2017 |
| Luna-Blue Boutique Ltd | Wholesale & retail | 2024 |
| Lutoto Services Limited | Health & social care | 2022 |
| M.C.S Accounts Ltd | Professional & scientific | 2002 |
| M3 Graphics Ltd | Manufacturing | 2024 |
| Macdonald Brothers Landscapes Limited | Administrative & support | 2001 |
| Macmillan Waters Limited | Real estate | 2016 |
| Macnair Property Limited | Real estate | 2017 |
| Macrobert Property Ltd | Real estate | 2023 |
| Made for YOU Limited | Wholesale & retail | 2014 |
| Maldod Life Ltd | Health & social care | 2023 |
| Marchbank Property Developers T/A Russell Preservation Ltd | Other services | 2000 |
| Matar Surgical Limited | Health & social care | 2023 |
| MB Sabre Ltd | Information & communication | 2019 |
| MC & MM Accounting Services Limited | Professional & scientific | 2018 |
| Mcauleys Maritime Services Ltd | Transport & logistics | 2010 |
| Mccall & Co Professional Services Ltd | Professional & scientific | 2015 |
| Mccluskey Holdings Limited | Real estate | 1990 |
| Mccluskey Properties Ltd | Real estate | 2025 |
| Mcgill & Smith (Seeds) Limited | Professional & scientific | 1992 |
| Mchugh Arts and Events Co Ltd | Arts & recreation | 2023 |
| Mcmillan Medico-Legal Ltd | Health & social care | 2018 |
| Mesart Ltd | Other services | 2013 |
| Mfsc Contracts Ltd | Professional & scientific | 2025 |
| MKV Holdings Limited | Financial services | 2023 |
| ML2 Ltd | Real estate | 2019 |
| MLX Marketing Ltd | Professional & scientific | 2025 |
| Montgomery Solutions Ltd | Professional & scientific | 2024 |
| Mount Green Energy Limited | Energy | 2014 |
| MTE Torque Services Ltd | Manufacturing | 2023 |
| Muirhead Advisory Limited | Professional & scientific | 2015 |
| Mulsanne Investments (UK) Limited | Wholesale & retail | 2023 |
| Murray Paterson Group Ltd | Financial services | 2025 |
| Murraypaterson Limited | Financial services | 2003 |
| My Beyond Ltd | Real estate | 2025 |
| Mypicart Ltd | Manufacturing | 2025 |
| Napierdevelopment Ltd | Construction | 2026 |
| Nawima Ltd | Financial services | 2024 |
| NB Begley Matco Ltd | Transport & logistics | 2026 |
| NBM Property Ltd | Real estate | 2021 |
| Neil Jamieson Construction Limited | Construction | 2016 |
| Netherfield Bond Ltd | Manufacturing | 2023 |
| Netherfield Estate Limited | Real estate | 2023 |
| Newage Football Academy Limited | Professional & scientific | 2025 |
| Newage Labs Limited | Wholesale & retail | 2025 |
| Nicoldo Limited | Professional & scientific | 2025 |
| Nortes Energy Limited | Manufacturing | 2024 |
| North Torfoot Farm Developments Ltd. | Construction | 2003 |
| Northern Equestrian Scotland Limited | Agriculture & fishing | 2020 |
| Odyssey Martial Arts Limited | Arts & recreation | 2021 |
| Oktober Consultancy Services Ltd | Professional & scientific | 2019 |
| ON Site Plant Hire Ltd | Construction | 2020 |
| Onlycreator Limited | Arts & recreation | 2021 |
| Orka Living Ltd | Extraterritorial | 2021 |
| Ortho-Direct (M.L.R.) Limited | Health & social care | 2007 |
| Outsourced Bookkeeping Ltd | Professional & scientific | 2009 |
| Overside Holdings Limited | Real estate | 2016 |
| P.J. Pelosi Electrical Ltd | Construction | 2011 |
| Paterson Land Ltd | Other services | 2022 |
| Paton REC Services Limited | Administrative & support | 2016 |
| Paws at West Struther Ltd | Other services | 2022 |
| Phoenix Electrical and Mechanical Limited | Construction | 2025 |
| Pi-Solutions Limited | Other services | 2013 |
| Pinewood Portfolio Management LLP | | 2010 |
| Plan IT Find IT Send IT Ltd | Arts & recreation | 2024 |
| Plumbus Ltd | Construction | 2024 |
| Pragmatic People Consultancy Ltd | Professional & scientific | 2024 |
| Pro Installer Academy Ltd | Education | 2024 |
| Prolink Energy Solutions Ltd | Construction | 2023 |
| QTS Group Ltd. | Construction | 2008 |
| QTS Rail Ltd | Professional & scientific | 2008 |
| QTS Specialised Plant Services Ltd | Manufacturing | 2013 |
| QTS Training Ltd | Education | 2008 |
| Quarry Poultry Farm Ltd. | Agriculture & fishing | 2016 |
| R R Landscapes Ltd | Administrative & support | 2017 |
| RAB 1281 Limited | Hospitality | 2019 |
| Rail Electrification Limited | Manufacturing | 2015 |
| Rascal Marketing Ltd | Professional & scientific | 2024 |
| Raza Management and Holdings Ltd | Financial services | 2026 |
| Realrelational Limited | Health & social care | 2023 |
| Recovery First Limited | Professional & scientific | 2011 |
| Redmond Lead Contracts Limited | Construction | 2013 |
| Redwing Creative Limited | Professional & scientific | 2014 |
| Redwing Property Ltd | Real estate | 2015 |
| Reflextions Strathaven Limited | Other services | 2019 |
| Resilience Accountability Wisdom Limited | Professional & scientific | 2026 |
| Revival Coffee House Ltd | Hospitality | 2023 |
| Rickard Rentals Limited | Real estate | 2024 |
| RL Building Services Ltd. | Water & waste | 2012 |
| RL Construction Consultants Limited | Professional & scientific | 2024 |
| Rlbranch Ltd | Information & communication | 2020 |
| RLW Plumbing & Heating Ltd | Construction | 2012 |
| RM Joinery & Fit OUT Ltd | Construction | 2022 |
| RM Joinery & Shopfitting Limited | Construction | 2018 |
| RN Traders Ltd | Hospitality | 2022 |
| Robbon Consultancy Limited | Professional & scientific | 2024 |
| Rocale Limited | Construction | 2016 |
| Rokford Developments Ltd | Construction | 2020 |
| Rolly K Limited | Professional & scientific | 2015 |
| Rose Properties and Homes Limited | Real estate | 2025 |