| Madams Farm Ltd | Midhurst | A rating |
| Madeley Salop Cricket Club | Telford | A rating |
| Maghull Cricket Club | Maghull | A rating |
| Malden Wanderers Cricket & Lawn Tennis Club | New Malden | A rating |
| Manchester City Football Club Limited | Manchester | A rating |
| Manchester Originals Limited | Manchester | A rating |
| Manchester Sale Rugby Club Ltd | Carrington | A rating |
| Manchester Storm IHC | Altrincham | A rating |
| Manchester United Football Club Limited | Manchester | A rating |
| Manchester United Women's Football Club Limited | Manchester | A rating |
| Mansfield Hosiery Mills Sports and Social Club | Sutton In Ashfield | A rating |
| Mansfield Town Football Club Limited | Mansfield | A rating |
| Manton Park Farms Limited | Malborough | A rating |
| Manuel Elizalde Dellacasa | Midhurst | A rating |
| March Town Cricket Club | March | A rating |
| Maria Stolbova's Rhythmic Gymnastics Academy LLP | London | A rating |
| Market Deeping Cricket Club | Market Deeping | A rating |
| Marsden Cricket club | South Shields | A rating |
| Marshfield Cricket Club | Chippenham | A rating |
| Martin Smith | Isleham | A rating |
| marton cricket club | middlesbrough | A rating |
| Matchroom Boxing Limited | Brentwood | A rating |
| Matt Perry Limited | Wokingham | A rating |
| Mawdesley Cricket Club | Ormskirk | A rating |
| Maximilliano Fernandez trading as MF Polo | Midhurst | A rating |
| Mayfield Cricket Club | Mayfield | A rating |
| McLaren Racing Limited | Woking | A rating |
| Mcr Elite Running Ltd | Wigan | A rating |
| MEDWAY SPORTS CLUB LIMITED | HIGHAM | A rating |
| Meigle Cricket Club | Meigle | A rating |
| Mercedes-Benz Grand Prix Ltd | Brackley | A rating |
| Michel Del Carril trading as Petunia | Milland | A rating |
| Middlesbrough Cricket Club | Middlesbrough | A rating |
| Middlesbrough Football Club | Darlington | A rating |
| Middlesex County Cricket Club | London | A rating |
| Middleton Cricket Club | Manchester | A rating |
| Middleton Sports Club | Bognor Regis | A rating |
| Midhurst Horse Transport Ltd | Midhurst | A rating |
| Midsomer Norton Cricket Club | Midsomer Norton | A rating |
| MIL Limited | London | A rating |
| Mildenhall Cricket Club | Mildenhall | A rating |
| Milford Hall Cricket Club | Stafford | A rating |
| Mill Hill Brazilian Jiu-Jitsu | London | A rating |
| Millie Hine | Reading | A rating |
| Millom Cricket Club | Millom | A rating |
| Milnrow Cricket Club | Rochdale | A rating |
| Milton Keynes Dons Ltd | Milton Keynes | A rating |
| Milton Keynes Ice Hockey Club Ltd | Milton Keynes | A rating |
| Minninnooka Ltd | Lightwater | A rating |
| Minster (Sheppey) Cricket Club | Minster-on-Sea | A rating |
| Mirfield Parish Church Cricket Club | Mirfield | A rating |
| Mistley Cricket Club | Manningtree | A rating |
| MK Basketball Foundation | Milton Keynes | A rating |
| MLTT Polo Ltd | Tetbury | A rating |
| Moddershall Cricket Club | Stone | A rating |
| Moigne Combe Estate Limited | Dorchester | A rating |
| Monterosso Polo Team | Windsor | A rating |
| Monton Sports Club | Manchester | A rating |
| Moorlands Cricket Club | Mirfield | A rating |
| Moorside Cricket and Bowling Club | Oldham | A rating |
| Morley Cricket Club | Leeds | A rating |
| Morton Colliery Cricket Club | Alfreton | A rating |
| Moseley Ashfield Cricket Club | Birmingham | A rating |
| Motherwell Football and Athletic Club Limited | Motherwell | A rating |
| Mottram Cricket Club | Hyde | A rating |
| Mr Ali Albwardy and Dubai Polo Team | Maidenhead | A rating |
| Mr Andrew Hine | Reading | A rating |
| Mr Andrey Borodin | Henley-on-Thames | A rating |
| Mr Charles Osgood Philip Hanbury | Hungerford | A rating |
| Mr Chris Fagan | London | A rating |
| Mr David Ashby | Middle Barton, Chipping Norton | A rating |
| Mr David Haye t/a David Haye | London | A rating |
| Mr J Sloan and Mrs E Sloan t/a Sycamore Horse Farm | Ballyclare | A rating |
| Mr Jean Francois Decaux | London | A rating |
| Mr Malcolm Borwick | Fernhurst | A rating |
| Mr Martin Ephson | Marlborough | A rating |
| Mr Ryan Pemble | Windsor | A rating |
| MRMP - Manchester Limited | Manchester | A rating |
| Muckamore Cricket & Lawn Tennis Club | Antrim | A rating |
| Murus Sanctus Polo Team | Liphook | A rating |
| National Centre for Circus Arts | London | A rating |
| Ned Hine | Reading | A rating |
| Nelson Cricket Club | Nelson | A rating |
| Nelson Securities Limited | Tadworth | A rating |
| Neptune Group Polo Team | London | A rating |
| Netherfield Cricket Club | Kendal | A rating |
| Nettleham Cricket Club | Lincoln | A rating |
| New Brighton Cricket and Bowling Club | Wallasey | A rating |
| New Farnley Cricket Club | Leeds | A rating |
| New Hunslet Rugby League Football Company Limited | Leeds | A rating |
| Newbuildings Cricket Club | Londonderry | A rating |
| Newcastle & Hartshill Cricket Club | Newcastle-under-Lyme | A rating |
| NEWCASTLE CITY CRICKET CLUB | NEWCASTLE UPON TYNE | A rating |
| Newcastle Cricket Club | Newcastle upon tyne | A rating |
| Newcastle Eagles Basketball Ltd | Newcastle upon Tyne | A rating |
| Newcastle Rugby Limited | Newcastle Upon Tyne | A rating |
| Newcastle Thunder Ltd | Newcastle Upon Tyne | A rating |
| Newcastle United Football Company Limited | Newcastle upon Tyne | A rating |
| NEWCASTLE UNITED WOMEN'S FOOTBALL CLUB LIMITED | Newcastle upon Tyne | A rating |
| Newcastle University | Newcastle Upon Tyne | A rating |
| Newmarket Cricket Club | Newmarket | A rating |
| Newport Association Football Club Limited | Newport | A rating |
| Newport Cricket Club | Newport | A rating |
| Newton-le- Willows Cricket Club | St Helens | A rating |
| Newtown Linford Cricket Club | Leicester | A rating |
| Nigekin Equestrian Ltd | Swindon | A rating |
| Norden Cricket Club | Rochdale | A rating |
| Norley Hall Cricket Club | Wigan | A rating |
| Normanby Hall Cricket Club | MIDDLESBROUGH | A rating |
| North Devon Cricket Club LTD | Bideford | A rating |
| North Down Cricket Club | Newtownards | A rating |
| North Down Hockey Club | Comber | A rating |
| North Mymms Cricket Club | Welham Green | A rating |
| North Perrott Cricket Club | Crewkerne | A rating |
| North Petherton Cricket Club | Bridgwater | A rating |
| North Runcton Cricket Club | King's Lynn | A rating |
| Northampton Saints | Northampton | A rating |
| Northampton Town Football Club Limited | Northampton | A rating |
| Northamptonshire County Cricket Club Limited | Northampton | A rating |
| Northern Ireland Netball | Belfast | A rating |
| Northern Ireland Volleyball | Ballymoney | A rating |
| NORTHERN SUPERCHARGERS LIMITED | LEEDS | A rating |
| Northop Hall Cricket Club | Northop Hall | A rating |
| Northumbria University | Newcastle Upon Tyne | A rating |
| Norton in Hales Cricket Club | Market Drayton | A rating |
| Norwich City Football Club plc | Norwich | A rating |
| Nottingham Forest Football Club Limited | Nottingham | A rating |
| Nottingham Forest Netball Club Ltd | Nottingham | A rating |
| Nottingham Forest Womens Football Club Limited | Nottingham | A rating |
| Nottingham Hoods Limited | Wilford | A rating |
| Nottingham Panthers IHC | Nottingham | A rating |
| NOTTINGHAM RUGBY LIMITED | NOTTINGHAM | A rating |
| Nottingham Wildcats Community Basketball and Sports Trust | Nottingham | A rating |
| Nottinghamshire County Cricket Club | Nottingham | A rating |
| Notts County Football Club Limited | Nottingham | A rating |
| O Cudmore Ltd | Petworth | A rating |
| Oakamoor Cricket Club | Stoke-on-Trent | A rating |
| Oakfield Parkonians Cricket Club | Ilford | A rating |
| Oaklands College | St Albans | A rating |
| Ockbrook & Borrowash Cricket Club | Derby | A rating |
| Ockwells Manor Ltd | Maidenhead | A rating |
| Ojocaliente Ltd | London | A rating |
| OLD ELIZABETHANS CRICKET CLUB | WORCESTER | A rating |
| Old Hill Cricket Club | Cradley Heath | A rating |
| Old Northamptonians Cricket Club | Northampton | A rating |
| Old Owens Cricket Club | Potters Bar | A rating |
| Old Rutlishians Cricket Club | London | A rating |
| Old Whitgiftians Cricket Club | Croydon | A rating |
| Old Wilsonians' Cricket Club | Bromley | A rating |
| OLD WULFRUNIANS TETTENHALL CRICKET CLUB | WOLVERHAMPTON | A rating |
| Oldham Athletic (2004) Association Football Club Limited | Oldham | A rating |
| Oldham Rugby League Football Club 1876 Limited | Oldham | A rating |
| Oliver Heer Ocean Racing Ltd | Gosport | A rating |
| Olton and West Warwickshire Cricket Club | Solihull | A rating |
| Ombersley Cricket Club | Worcestershire | A rating |
| OMG Racing Ltd | Stratford-upon-Avon | A rating |
| OML Belfast Limited | Belfast | A rating |
| Oriflamme Ltd | London | A rating |
| Ormskirk Cricket Club | Ormskirk | A rating |
| Orrell Red Triangle Cricket Club | Wigan | A rating |
| Orsett & Thurrock Cricket Club | Thurrock | A rating |
| Oscarshamm Polo Team | Liphook | A rating |
| OSPREYS RUGBY LIMITED | SWANSEA | A rating |
| OSSETT CRICKET CLUB | OSSETT | A rating |
| Otis Eventing Ltd | Ellesmere | A rating |
| Otley Cricket Club | Otley | A rating |
| Oughtibridge War Memorial Cricket Club | Sheffield | A rating |
| Oundle Town Cricket Club | Peterborough | A rating |
| Oval Invincibles Ltd | London | A rating |
| Oxford Cricket Club | Oxford | A rating |
| Oxford Downs Cricket Club | Witney | A rating |
| Oxford Polo Limited | Bicester | A rating |
| Oxford Stadium Ltd | Oxford | A rating |
| Oxford United Football Club Limited | Oxford | A rating |
| Oz Equine Ltd | Guildford | A rating |
| Paignton Cricket Club Limited | Paignton | A rating |
| Paul Davis Fencing Academy Ltd | St Albans | A rating |
| PB 2021 Limited (T/A Plymouth City Patriots) | Plymouth | A rating |
| PB International Travel Limited | London | A rating |
| PBF Equine Management Ltd | Midhurst | A rating |
| Pedro Harrison & Harriet Grundy | Kirtlington | A rating |
| Peer Polo Limited | Winkfield | A rating |
| Pegasus Stables LLP | Newmarket | A rating |
| Pelsall Cricket Club | Walsall | A rating |
| Penkridge Cricket Club | Stafford | A rating |
| Penrith Cricket Club | Penrith | A rating |
| Penzance & Newlyn Rugby Ltd | Penzance | A rating |
| penzance cricket club | penzance | A rating |
| Pershore Cricket Club | Pershore | A rating |
| Perth Doo'cot Cricket Club | Perth | A rating |
| Peter Webb t/as Saxelbye Polo | Melton Mowbray | A rating |
| Peterborough Phantoms Ltd | Peterborough | A rating |
| Peterborough United Football Club | Peterborough | A rating |
| Peterhead Football Club | Peterhead | A rating |
| Philadelphia Cricket and Community Club | Houghton le Spring | A rating |
| Philippa R Funnell | Dorking | A rating |
| Phytorigins Ltd | Cwm-Y-Glo | A rating |
| Pickwick Post & Mail cricket club | BIRMINGHAM | A rating |
| Play Polo | White Waltham | A rating |
| Plumtree Cricket Club | Nottingham | A rating |