| KN Sweet Ltd | Hospitality | 2024 |
| KPB Security Systems Ltd | Administrative & support | 2023 |
| KPF Logistics Ltd | Transport & logistics | 2024 |
| KRD & LM Construction Ltd | Construction | 2026 |
| KRD Commercial Ltd | Financial services | 2025 |
| KRD Will & Power Ltd | Professional & scientific | 2025 |
| Kurdistan Car Wash Ltd | Administrative & support | 2024 |
| L and L Contracts Limited | Construction | 2009 |
| L&L Medical Aesthetics Training Academy Limited | Health & social care | 2025 |
| Lally Developments (Scotland) Ltd | Construction | 2018 |
| Lamego's Franchising Ltd | Professional & scientific | 2025 |
| Lanarkshire Agriparts Ltd | Water & waste | 2026 |
| Lanarkshire BIN Cleaning Ltd | Administrative & support | 2022 |
| Lanarkshire Play Therapy CIC | Health & social care | 2021 |
| Land & Property Development Services Ltd | Construction | 2025 |
| Land Investments (Strathclyde) Ltd. | Real estate | 2010 |
| Lattice Energy Ltd | Professional & scientific | 2025 |
| Ldi.Delish Ltd | Hospitality | 2025 |
| LE Courtier Ltd | Other services | 2024 |
| Leitch Contractors Ltd | Construction | 2024 |
| LES Gray Services Ltd | Professional & scientific | 2012 |
| Linehaul Transport & Distribution Ltd | Construction | 2025 |
| LISA.RAE0107 Ltd | Transport & logistics | 2025 |
| Lisa.Y.Rae Ltd | Transport & logistics | 2025 |
| LIV Aesthetics Ltd | Other services | 2021 |
| LK Logistic Transport Limited | Transport & logistics | 2026 |
| LMA Design Limited | Professional & scientific | 2016 |
| Logan Electrics Limited | Construction | 2022 |
| Logic Clothing Limited | Wholesale & retail | 2017 |
| Lorman Limited | Hospitality | 2024 |
| Lothian Laboratories Ltd | Manufacturing | 2017 |
| Lowcost Commercials Ltd. | Wholesale & retail | 2003 |
| LR Bodyshop Ltd | Wholesale & retail | 2021 |
| LSA Market Ltd | Wholesale & retail | 2024 |
| Lucas Fabis Ltd | Transport & logistics | 2025 |
| Lucatoni Limited | Hospitality | 2021 |
| Lunar Landscapes Limited | Administrative & support | 2026 |
| Lvmp Ltd | Construction | 2023 |
| Lynsey Ltd | Construction | 2007 |
| M Lowe Associates LLP | | 2016 |
| M.A. Health Solutions Limited | Health & social care | 2010 |
| M.Abdullahrabani Limited | Wholesale & retail | 2023 |
| M.Y Motor Vehicle Solutions Ltd | Wholesale & retail | 2026 |
| MAC Investment Holdings Limited | Financial services | 2026 |
| MAC Pipe Ltd | Manufacturing | 2024 |
| MAC Property Services Ltd | Administrative & support | 2019 |
| Macform Construction Services Limited | Construction | 2018 |
| Macform Limited | Construction | 1992 |
| Macleod VA Limited | Administrative & support | 2023 |
| MADE4U in ML2 | Administrative & support | 2006 |
| Magnate Capital Holdings International Ltd | Financial services | 2026 |
| Mailey's Market Ltd | Wholesale & retail | 2025 |
| Main J Store Ltd | Wholesale & retail | 2025 |
| Main Street 1965 Limited | Extraterritorial | 2014 |
| MAJ Grocers Ltd | Wholesale & retail | 2025 |
| Major's Stores (Wishaw) Ltd | Other services | 2007 |
| Malik Stores Ltd | Wholesale & retail | 2018 |
| Manj Offsales Ltd | Wholesale & retail | 2021 |
| Manjotg Limited | Wholesale & retail | 2025 |
| Manse Foods Limited | Hospitality | 2018 |
| Mapit GIS Ltd | Wholesale & retail | 2017 |
| Maplewood Construction Ltd | Manufacturing | 2023 |
| Marbre Dining Company Ltd | Wholesale & retail | 2025 |
| Marchlane Investments Ltd | Financial services | 2026 |
| Marchlane Property Ltd | Real estate | 2025 |
| Mark Adams Decor Limited | Construction | 2026 |
| Mary Kane Gilfillan Limited | Hospitality | 2024 |
| MAS2025 Business Limited | Real estate | 2025 |
| Masa Pest Control Limited | Administrative & support | 2022 |
| Massive Attract Limited | Other services | 2016 |
| Master Fit Installation Services Ltd | Construction | 2019 |
| Masticseal Ltd | Construction | 2023 |
| Maxandy Limited | Administrative & support | 2017 |
| Maxis Taxis (Scotland) Limited | Transport & logistics | 2007 |
| Maxton Store Ltd | Wholesale & retail | 2019 |
| MB 786 Limited | Hospitality | 2025 |
| MC Munchies Limited | Hospitality | 2026 |
| Mccairn Electrical Ltd | Manufacturing | 2023 |
| Mccluskey Electrical Services Limited | Construction | 2022 |
| Mccoo Plumbing & Heating Limited | Wholesale & retail | 2026 |
| Mccoull Consulting Limited | Professional & scientific | 2011 |
| Mccraerail Ltd | Construction | 2025 |
| Mcelroy Limited | Agriculture & fishing | 2024 |
| Mcgarry Flooring and Contracts Limited | Construction | 2002 |
| Mcginnes Transport Ltd | Transport & logistics | 2026 |
| Mcintosh Ltd | Professional & scientific | 2022 |
| MCL Rail Ltd | Education | 2020 |
| Mclean Plant Support Ltd | Manufacturing | 2019 |
| Mcleary & Co Limited | Wholesale & retail | 2024 |
| Mcminns Pharmacy Edinburgh Ltd | Wholesale & retail | 2025 |
| Mcminns Pharmacy Ltd | Wholesale & retail | 2023 |
| Mctear Contracts Limited | Construction | 2006 |
| Mctear Electrical Services Limited | Professional & scientific | 2007 |
| Mctear Group Limited | Administrative & support | 2015 |
| MD Retirement Solutions Ltd | Real estate | 2025 |
| Mectec Services Ltd | Professional & scientific | 2025 |
| Megan Ramsay Ltd | Health & social care | 2023 |
| Merlin Retail Limited | Wholesale & retail | 2021 |
| Metro Parcel Solutions Ltd | Transport & logistics | 2025 |
| MGS Civil Engineering Limited | Construction | 2014 |