| MHD Sales Limited | Wholesale & retail | 2024 |
| Michael Cunningham Consultancy Limited | Professional & scientific | 2012 |
| Michelle's Hairdressers Ltd. | Professional & scientific | 2013 |
| Mihai Balotescu Ltd | Transport & logistics | 2023 |
| Mikasasoft Limited | Information & communication | 2025 |
| Mike Dwyer Limited | Professional & scientific | 2012 |
| Minhas Brothers Ltd | Hospitality | 2025 |
| Mirhadaneen Ltd | Wholesale & retail | 2026 |
| Mishatek Limited | Information & communication | 2015 |
| Misik Barbers Ltd | Other services | 2026 |
| Mitchell Consultancy (Scotland) Ltd | Health & social care | 2019 |
| Mixit Digital Marketing Solutions Ltd | Information & communication | 2024 |
| Miyo Brand Ltd | Manufacturing | 2022 |
| Miyo-Fit Ltd | Other services | 2016 |
| Mizlois Group Ltd | Professional & scientific | 2025 |
| MJ Building Solutions Limited | Construction | 2023 |
| ML2 Action Sports Group C.I.C. | Manufacturing | 2018 |
| ML2 Computers Ltd | Information & communication | 2019 |
| ML2 Consulting Limited | Professional & scientific | 2025 |
| ML2 Engineering Limited | Professional & scientific | 2016 |
| MM Property (Scotland) Ltd | Real estate | 2024 |
| Mohammadi Corporation Limited | Wholesale & retail | 2025 |
| MONAGHAN25 Ltd | Transport & logistics | 2025 |
| Monarch of the Glen Park Ltd | Hospitality | 2026 |
| Moon Transport Ltd | Transport & logistics | 2021 |
| Moonhung Limited | Hospitality | 2025 |
| Moredun Developments Ltd | Real estate | 2025 |
| Morningside Inspection Ltd | Professional & scientific | 2018 |
| Morningside Rural Consultants Ltd | Other services | 2020 |
| MOT Express Scotland Ltd | Wholesale & retail | 2021 |
| Motorworld Vehicle Repairs Ltd | Wholesale & retail | 2025 |
| Mountcraig Limited | Professional & scientific | 2000 |
| MR Inflatablez Ltd | Arts & recreation | 2025 |
| MR. MD Transport Ltd | Transport & logistics | 2021 |
| MRM Property (Scotland) Ltd | Hospitality | 2025 |
| MS1620 Ltd | Hospitality | 2020 |
| Msmc Foods Limited | Hospitality | 2024 |
| MT Tandoori Limited | Hospitality | 2019 |
| MU Traders Ltd | Wholesale & retail | 2026 |
| Mubashir Hasnain Limited | Wholesale & retail | 2022 |
| Murphy Construction Services Ltd | Professional & scientific | 2026 |
| Murphy Rail Contracts Ltd | Construction | 2021 |
| Murray Logistics Limited | Transport & logistics | 2004 |
| My Apartment & Homes Limited | Financial services | 2023 |
| My Bathroom Glasgow Ltd | Construction | 2022 |
| Myles Properties Limited | Real estate | 2004 |
| Mysticmap Limited | Financial services | 2025 |
| Mytown Mycommunity Ltd | Wholesale & retail | 2021 |
| MZA Fresh Sandwiches Ltd | Hospitality | 2026 |
| N2 Healthcare Ltd | Wholesale & retail | 2025 |
| Naija Buffet Party Limited | Hospitality | 2024 |
| Namac Ltd | Administrative & support | 2013 |
| Nanobubble Technologies Ltd | Manufacturing | 2025 |
| Naqagar Ltd | Other services | 2025 |
| National Nordic Walking Association in Scotland Ltd | Education | 2023 |
| Neoval Ltd | Administrative & support | 2017 |
| Ness Gallagher Property Limited | Real estate | 2015 |
| Ness Gallagher Solicitors Limited | Professional & scientific | 2010 |
| Netherton Road Car Sales Ltd | Wholesale & retail | 2023 |
| Netherton Vehicle Solutions Ltd | Wholesale & retail | 2019 |
| Nevelis Property Ltd | Real estate | 2025 |
| New Life Discovery Ltd | Extraterritorial | 2020 |
| New Town Floors Limited | Wholesale & retail | 2023 |
| Newkeylets Limited | Information & communication | 2017 |
| Newmains Bathrooms & Kitchens Ltd | Wholesale & retail | 2026 |
| Newmains Community Trust Ltd | Other services | 2011 |
| Newmains Recoverables Ltd | Administrative & support | 2026 |
| Newmains Supersave Ltd | Wholesale & retail | 2026 |
| Nexgen Fire and Security Solutions Ltd | Administrative & support | 2023 |
| Next Robes Ltd | Wholesale & retail | 2023 |
| Nextdaytee Ltd | Manufacturing | 2024 |
| Niam Mohammed T/A PT Ltd | Other services | 2019 |
| Nik-Nad Ltd | Transport & logistics | 2024 |
| Nimmo Joinery Limited | Manufacturing | 2005 |
| Nine Hair Limited | Other services | 2021 |
| Northbridge Corporate Group Ltd | Financial services | 2026 |
| Northern Horizons Ltd | Hospitality | 2024 |
| Northmuir Grocers Limited | Wholesale & retail | 2011 |
| Norton Properties Scotland Ltd | Construction | 2018 |
| Novac Eventz Ltd | Arts & recreation | 2026 |
| Noya Nutrition and Fitness Ltd | Wholesale & retail | 2024 |
| Nwav Ltd | Information & communication | 2024 |
| NZ Digital Ltd | Wholesale & retail | 2024 |
| Ohmyglow Aesthetics Ltd | Other services | 2025 |
| OJ Africa Limited | Wholesale & retail | 2024 |
| OJ Electrical Limited | Manufacturing | 2025 |
| Okemah Limited | Water & waste | 1982 |
| Olive Grove Assests Limited | Construction | 2025 |
| Oliver Properties Strathclyde Limited | Real estate | 2014 |
| Onprosports Ltd | Wholesale & retail | 2023 |
| Onsg Electrical Limited | Construction | 2018 |
| Ophidian Ltd | Information & communication | 2021 |
| Oraam Investments Limited | Administrative & support | 2003 |
| Orchard Financial Planners Limited | Financial services | 2011 |
| Ornum Ltd | Professional & scientific | 2026 |
| Over Green Motor Company Limited | Wholesale & retail | 2021 |
| Overshine Carwash Ltd | Administrative & support | 2024 |
| P Wood Blacksmiths Limited | Construction | 2007 |
| PAM Logistics Limited | Transport & logistics | 2025 |
| Pantry Collective Ltd | Wholesale & retail | 2025 |