| Lift Cafe Limited | Hospitality | 2025 |
| Lily's Ormiston CIC | Hospitality | 2023 |
| Limitless Property Renovations Ltd | Construction | 2024 |
| Little Dreams Soft Play Hire Ltd | Administrative & support | 2025 |
| Little Installations Limited | Professional & scientific | 2016 |
| Lj’S Creations Limited | Wholesale & retail | 2025 |
| Lochmore Limited | Professional & scientific | 2000 |
| Loda Van Ltd | Transport & logistics | 2025 |
| Logan Roofing and Building Ltd | Construction | 2018 |
| Long Mila Ltd | Transport & logistics | 2022 |
| Lothian Plans Ltd | Professional & scientific | 2025 |
| Love Faith Finds Ltd | Wholesale & retail | 2025 |
| Lower Impact Living (LIL) CIC | Information & communication | 2018 |
| LR Accounting & Bookkeeping Ltd | Professional & scientific | 2025 |
| Ltss International LP | | 2016 |
| Lunara Prism Ltd | Administrative & support | 2026 |
| M & B Joinery Services Limited | Construction | 2019 |
| M.A.M Masonry Ltd | Construction | 2021 |
| M.E.T Contracts Ltd | Construction | 2026 |
| MAC MAC Cleaning Services Ltd | Administrative & support | 2022 |
| Mackay Loudon & Co Ltd | Professional & scientific | 2018 |
| MAD4FISH Ltd | Wholesale & retail | 2017 |
| Main Street Pubco Ltd | Hospitality | 2025 |
| Mallard Hotel Limited | Hospitality | 1963 |
| Manorlee Limited | Extraterritorial | 2003 |
| Marcon Holdings Ltd | Hospitality | 2026 |
| Margaret Davidson Consulting Ltd | Administrative & support | 2014 |
| Marmaris 29 Ltd | Hospitality | 2018 |
| Mary Thorburn Ltd | Construction | 2018 |
| Mason Cyber & Risk Limited | Information & communication | 2026 |
| Maxburg Trade L.P. | | 2016 |
| Maxos Home Improvements Ltd | Construction | 2025 |
| Maxum Ltd | Wholesale & retail | 2025 |
| Mccallum and Sons Ltd | Construction | 2026 |
| Mcmillan Development (EDI) Ltd | Construction | 2024 |
| Mcneill Property Estates Ltd | Real estate | 2023 |
| Mcsquared Printers Limited | Manufacturing | 2019 |
| MD (EDI) Ltd | Construction | 2026 |
| MEC Joinery Ltd | Construction | 2017 |
| Medio Ambiente Ltd | Professional & scientific | 2014 |
| Medtech People Ltd | Administrative & support | 2025 |
| Merryfield IC Ltd | Real estate | 2018 |
| MHG Offshore Services Ltd | Construction | 2025 |
| Miss Foxy Fascinators Ltd | Manufacturing | 2025 |
| MNR30 Ltd | Information & communication | 2022 |
| Motion Candy Limited | Information & communication | 2019 |
| Motorhome Hire Scotland Ltd | Administrative & support | 2025 |
| Mouldaway UK Limited | Wholesale & retail | 2024 |
| Mouswald Ltd | Professional & scientific | 2019 |
| Mskf Properties Limited | Real estate | 2026 |
| Mtpf Ltd | Wholesale & retail | 2022 |
| Mulligan Masonry Ltd | Manufacturing | 2020 |
| Murad Group Ltd | Wholesale & retail | 2024 |
| Music Impressions Ltd | Manufacturing | 2021 |
| Musselburgh Self Storage Limited | Transport & logistics | 2023 |
| My Saints Facilities Management Ltd | Households | 2025 |
| N.T.F. (Taxi) Limited | Transport & logistics | 2003 |
| New Winton Village Pizzas Ltd | Hospitality | 2025 |
| Next Stage Swimming Ltd. | Education | 2015 |
| North West Finishes Ltd | Construction | 2025 |
| Northern Trace Heating & Insulation Limited | Construction | 2023 |
| Novemedia Ltd | Information & communication | 2011 |
| One Plumbing & Heating Contracts Ltd | Construction | 2021 |
| P. Portraits Ltd | Wholesale & retail | 2024 |
| Pascale Rentsch Ltd | Arts & recreation | 2025 |
| Paul Ross Structural Engineer Ltd | Professional & scientific | 2017 |
| PB Car Services Ltd | Wholesale & retail | 2021 |
| Peace of East Lothian Ltd | Agriculture & fishing | 2020 |
| Peebles String Orchestra Community Interest Company | Arts & recreation | 2024 |
| Penston Garage Ltd | Wholesale & retail | 2026 |
| Pentland Hill Ltd | Professional & scientific | 2018 |
| Perfect Flow Limited | Information & communication | 2026 |
| PG Engineering Services (Scot) Ltd | Professional & scientific | 2024 |
| Pharaoh Linen Scot Limited | Wholesale & retail | 2014 |
| Physiotherapy Plus Scotland Ltd | Other services | 2021 |
| Pigeon Projects Ltd | Construction | 2018 |
| Pinnacle Payroll Services Ltd | Administrative & support | 2026 |
| PJC Scaffolding Sales & Hire Limited | Other services | 2014 |
| Plan IT and Prosper Ltd | Financial services | 2025 |
| Plum Developments Limited | Real estate | 1998 |
| Portobello Beer Company Ltd | Hospitality | 2025 |
| Precise Plumbing & Heating EDI Ltd | Construction | 2024 |
| Precision Auto Care Ltd | Wholesale & retail | 2022 |
| Precision Gates and Railings Ltd | Manufacturing | 2025 |
| Premier School Transport Services Limited | Transport & logistics | 2025 |
| Premier Tranent Ltd | Wholesale & retail | 2025 |
| Printpack Recruitment Ltd | Administrative & support | 2025 |
| Pro-Lec Scotland Limited | Construction | 2017 |
| Project Maverick Ltd | Arts & recreation | 2019 |
| R & B'S Senior Care Solutions Limited | Health & social care | 2016 |
| R C Fleet Services Limited | Wholesale & retail | 2022 |
| R Strang Ltd | Professional & scientific | 2019 |
| R22 Media Ltd | Professional & scientific | 2026 |
| Radashan Properties Ltd | Real estate | 2020 |
| Radius Logistics L.P. | | 2014 |
| Random Monster Table CIC | Education | 2023 |
| Rawsome Pet Foods Limited | Wholesale & retail | 2018 |
| Rawsome RAW Dog Meat Limited | Wholesale & retail | 2017 |
| RCJ Developments Limited | Construction | 2005 |
| RD Automotive Repairs & Keys Ltd | Wholesale & retail | 2025 |