| Kris Brown Consultancy Ltd | Professional & scientific | 2023 |
| L S Hydraulics & Services Limited | Professional & scientific | 2024 |
| L.Hinton Pipeworks Ltd | Manufacturing | 2024 |
| Law (Aberdeen) Limited | Real estate | 2020 |
| Lewis Macleod Quality Services Ltd | Mining & quarrying | 2025 |
| Leylodge Renewables LLP | | 2012 |
| Lifetime Afloat Ltd | Manufacturing | 2025 |
| Little Byth Farms | | 1995 |
| Lj’S Streetdance Ltd | Education | 2025 |
| LM Autos Turriff Ltd | Wholesale & retail | 2020 |
| LMK Ltd | Transport & logistics | 2020 |
| LMS Training Ltd | Public administration | 2022 |
| Luxmury Ltd | Professional & scientific | 2024 |
| M & L Inspection Services Ltd | Professional & scientific | 2009 |
| M Buist Ltd | Agriculture & fishing | 2024 |
| M Simpson (Design) Limited | Professional & scientific | 2008 |
| M&N Dawson Ltd | Real estate | 2023 |
| Mac&Co Capital Ltd | Wholesale & retail | 2019 |
| Macdonald Energy Services Limited | Administrative & support | 2008 |
| Mahon Green Energy Limited | Administrative & support | 2013 |
| Mains of Auchreddie Renewables LLP | | 2012 |
| Mair Wind Limited | Energy | 2015 |
| Marine Engineerinc Ltd | Professional & scientific | 2015 |
| Maritime Aqua Ltd | Wholesale & retail | 2016 |
| Mark Duncan Transport Ltd | Transport & logistics | 2026 |
| Marshall Brothers Transport Limited | Transport & logistics | 2019 |
| Maxwell Farms Limited | Agriculture & fishing | 1995 |
| ME1 Solar Ltd | Energy | 2023 |
| Meadowbank Farm Limited | Agriculture & fishing | 2010 |
| Meadows Veterinary Centre Limited | Professional & scientific | 2010 |
| Meall Buidhe Renewables LLP | | 2017 |
| MES & DEN Limited | Health & social care | 2024 |
| Messrs Cromar, Sindri & Brokkr Ltd | Information & communication | 2019 |
| MF Energy Holdings Limited | Energy | 2018 |
| MF Energy Limited | Administrative & support | 2010 |
| Mg-Framing Ltd | Real estate | 2021 |
| MGM Property Solutions Ltd | Real estate | 2025 |
| Mike Wilson Joiner Limited | Construction | 2024 |
| Mike Wilson Joinery Services Limited | Construction | 2024 |
| Millarchy Limited | Manufacturing | 2022 |
| Millden Services Ltd | Construction | 2020 |
| Millfield Potatoes Limited | Administrative & support | 2011 |
| Modular Storage Ltd | Real estate | 2025 |
| Monkshill Homes Ltd | Construction | 2024 |
| Monyruy Energy Limited | Administrative & support | 2025 |
| Monyruy Wind Ltd | Administrative & support | 2013 |
| Moraycoast Cottage 4U Limited | Real estate | 2023 |
| Moraycoast Ltd | Administrative & support | 2019 |
| Moraycoast Services 4U Ltd | Hospitality | 2023 |
| Morley's Coffee Ltd. | Hospitality | 2019 |
| Morrow Skip Hire Ltd | Water & waste | 2012 |
| Moss-Side Farm Ltd | Agriculture & fishing | 2023 |
| Mowat Joinery Ltd | Manufacturing | 2022 |
| MRG Engineering Services Ltd | Professional & scientific | 2017 |
| MTR Contracting Ltd | Information & communication | 2025 |
| Muirden 1 Limited | Energy | 2010 |
| Muirden Energy LLP | | 2010 |
| Muirden Group Limited | Financial services | 2018 |
| Muirden Holdings Limited | Professional & scientific | 2017 |
| Muirden Properties Limited | Administrative & support | 2010 |
| Mvec Ltd | Real estate | 2022 |
| N J Dunbar Limited | Other services | 2015 |
| NAE Cycling Ltd | Arts & recreation | 2023 |
| Namsa Limited | Mining & quarrying | 2009 |
| Naturalistick Ltd | Arts & recreation | 2021 |
| ND Wind LLP | | 2015 |
| Neerock Farming Limited | Extraterritorial | 2009 |
| Neil Mckenzie Joiner & Slater Ltd | Construction | 2018 |
| Nether Darley Wind Ltd | Energy | 2024 |
| New Deer Bairns' Bothy CIC | Health & social care | 2024 |
| New Deer OUT of School Care CIC | Health & social care | 2023 |
| Newmill Property Developments Ltd. | Construction | 2005 |
| Norman Will Funeral Directors Ltd | Other services | 2019 |
| Normech Ltd | Manufacturing | 2025 |
| North East Boiler Sales & Services Limited | Manufacturing | 2002 |
| North East Chimney Services Ltd | Administrative & support | 2020 |
| North East Projects Ltd. | Wholesale & retail | 1997 |
| North East RAW Dog Food Ltd | Wholesale & retail | 2018 |
| North East Recycling Services Ltd | Administrative & support | 2018 |
| North Steinmanhill Farming Partnership | | 2002 |
| OC Autobody Ltd | Wholesale & retail | 2025 |
| Odmo Letting Ltd | Real estate | 2024 |
| Odmo Property Ltd | Construction | 2022 |
| Offshore Serv. Ltd | Construction | 2025 |
| Oldmill Real Estate Ltd | Real estate | 2025 |
| OMK Trading Ltd | Transport & logistics | 2020 |
| Omni Surveys Ltd | Construction | 2016 |
| Onestop I.T.S. Ltd. | Information & communication | 2003 |
| Opalily Bridal Ltd | Wholesale & retail | 2022 |
| Ovis Pellets Ltd | Manufacturing | 2025 |
| P&R Beauty Ltd | Health & social care | 2021 |
| P90 Management Ltd | Professional & scientific | 2020 |
| Pane in the Glass (Scotland) Ltd | Administrative & support | 2013 |
| Pangea Properties Ltd | Real estate | 2023 |
| Paterdeen Ltd | Professional & scientific | 2022 |
| Paterson Joiners Ltd | Construction | 2020 |
| Paul Shepherd Joinery Limited | Construction | 2021 |
| PAW Print Boutique Ltd | Wholesale & retail | 2026 |
| Pbruce Services Limited | Manufacturing | 2024 |
| Pejul Investments Ltd | Real estate | 2019 |