| Mackenzie Subsea Ltd. | Professional & scientific | 2007 |
| Mackinlay Well Engineering Limited | Mining & quarrying | 2013 |
| Macmorren Limited | Professional & scientific | 2018 |
| Magnus Accounting Limited | Professional & scientific | 2019 |
| Mains of Dyce Property Ltd | Real estate | 2021 |
| Mains of Landerberry Farms | | 2003 |
| Maison Muse Ltd | Other services | 2025 |
| Manchester Ahead Ltd | Extraterritorial | 2025 |
| Marine Direct Consultants Limited | Mining & quarrying | 2001 |
| Marine Spare Parts Supply Ltd | Professional & scientific | 2025 |
| Mark Brownie Joinery Ltd | Construction | 2021 |
| Marketing Ahead Ltd | Extraterritorial | 2025 |
| Maruf Drinks Limited | Manufacturing | 2025 |
| Maximus Consult Limited | Administrative & support | 2012 |
| Maximus Energy Services Ltd | Professional & scientific | 2023 |
| MB Advisory & Investments Ltd | Information & communication | 2025 |
| MCA Subsea Limited | Professional & scientific | 2006 |
| Mcevans Consulting Ltd | Professional & scientific | 2015 |
| MCF Consultancy Ltd | Professional & scientific | 2024 |
| Mcintosh Forestry Limited | Agriculture & fishing | 2017 |
| Mcintosh Plant Hire (Aberdeen) Holdco Limited | Real estate | 2020 |
| Mcintosh Plant Hire(Aberdeen)Limited | Construction | 1976 |
| Mcintosh Properties (Aberdeen) Limited | Real estate | 2020 |
| Mcintosh Properties (Aberdeen) Subco Limited | Real estate | 2020 |
| Mcintosh Technical Ltd | Professional & scientific | 2019 |
| Mcleish Consultancy Ltd | Professional & scientific | 2014 |
| MD 2026 Engineering Services Ltd | Professional & scientific | 2026 |
| MDP Highland Homes Limited | Real estate | 2026 |
| Meanecht Farms | | 2002 |
| Mearns Community Radio Limited | Information & communication | 2007 |
| Mechelligent Limited | Professional & scientific | 2017 |
| Medical and Dental Financial Planners Ltd. | Financial services | 2002 |
| Meluxe Properties Limited | Real estate | 2025 |
| Merlin Group Limited | Professional & scientific | 1986 |
| Mermaid Subsea Services (UK) Limited | Administrative & support | 2020 |
| MFA Home Design Ltd | Professional & scientific | 2019 |
| MG2 Energy Ltd | Professional & scientific | 2025 |
| MGR Services Ltd | Professional & scientific | 2018 |
| Mgrl Ltd | Professional & scientific | 2010 |
| MH Electrical & Technical Services Ltd | Manufacturing | 2024 |
| MH18 Ltd | Professional & scientific | 2026 |
| MI Pathway Ltd | Mining & quarrying | 2024 |
| Mids Properties Limited | Real estate | 2025 |
| Millbuie Livery Limited | Agriculture & fishing | 2015 |
| Milne Instrument Designs Limited | Professional & scientific | 2012 |
| Miracle Worker Ltd | Hospitality | 2020 |
| Misspharm Limited | Wholesale & retail | 2022 |
| Mitosis Digital Technologies (MDT) Ltd | Information & communication | 2019 |
| Mizzen Ocean Engineering Limited | Professional & scientific | 2013 |
| MJ Hallam Plastic Surgery Ltd | Health & social care | 2021 |
| MN Stewart Ltd. | Transport & logistics | 1999 |
| MNM Innovations Ltd | Wholesale & retail | 2026 |
| Moduspec Ltd | Mining & quarrying | 1988 |
| Mollarch UK Ltd | Professional & scientific | 2018 |
| Monte-Claudio Offshore Engineering Ltd | Professional & scientific | 2024 |
| Moray Mascots Ltd | Administrative & support | 2026 |
| Moyo Engineering Services Limited | Professional & scientific | 2017 |
| MRD Support Solutions Ltd | Professional & scientific | 2026 |
| Mrhworldwide Ltd | Administrative & support | 2025 |
| MS Metering Ltd | Construction | 2025 |
| MSK Therapy Training Limited | Professional & scientific | 2015 |
| Mtco Engineering Ltd | Professional & scientific | 2020 |
| Muir Transport Ltd | Transport & logistics | 2023 |
| Munelle Apparel Limited | Manufacturing | 2025 |
| Munelle Limited | Professional & scientific | 2022 |
| Murdoch PMS Ltd | Professional & scientific | 2013 |
| Must Wear Designs Ltd | Wholesale & retail | 2021 |
| MVC 2024 Ltd | Real estate | 2024 |
| MVC Trading Ltd | Professional & scientific | 2023 |
| N Brown Plant Ltd | Construction | 2018 |
| N88 Engineering Ltd | Professional & scientific | 2018 |
| Nadair Wellness Ltd | Manufacturing | 2025 |
| NBV Process & Decom Solutions Ltd | Professional & scientific | 2019 |
| Ncfc Engineering Ltd | Professional & scientific | 2017 |
| Neos Properties Ltd | Real estate | 2024 |
| Neotec-Ifa Ltd | Manufacturing | 2023 |
| Ness Architecture Limited | Administrative & support | 2011 |
| Netha Industrial Services Limited | Mining & quarrying | 2026 |
| New Beginnings Psychology Ltd | Education | 2025 |
| New Energy Project Controls Ltd | Professional & scientific | 2025 |
| New Hope Cuisine Ltd | Hospitality | 2026 |
| Nicky Robertson Limited | Professional & scientific | 2018 |
| Nicol Aggregates Limited | Mining & quarrying | 2017 |
| Nicol of Skene Limited | Other services | 1999 |
| NII Services Ltd | Professional & scientific | 2023 |
| Nimbus Blue Limited | Information & communication | 2010 |
| Nirmala Dental Ltd | Health & social care | 2025 |
| Njdwellservices Ltd | Professional & scientific | 2020 |
| NJE Quantity Surveying Ltd | Professional & scientific | 2022 |
| NKY Consulting Ltd | Mining & quarrying | 2012 |
| Noble Building and Civil Engineering Ltd | Construction | 2020 |
| Nonagon Design Services Limited | Professional & scientific | 2007 |
| North East Boxing Limited | Arts & recreation | 2023 |
| North East Stoves Ltd | Construction | 2023 |
| North Fornet Farm Ltd | Agriculture & fishing | 2026 |
| North Sea Well Engineering Limited | Professional & scientific | 2000 |
| Northern Seas Technologies Ltd | Professional & scientific | 2013 |
| Notkup Ltd. | Other services | 2024 |
| NRG Project Services Management Ltd | Professional & scientific | 2018 |
| NVT Group Aberdeen Ltd | Information & communication | 2022 |