| Lower Gollinrod Farm Limited | Bury | 2017 |
| Lower Green Farm Ickleford Limited | Hitchin | 2025 |
| Lower Hill Farms Limited | Leominster | 1949 |
| Lower Hollowfields Farm | London | 1996 |
| Lower Hope Fruit Limited | Hereford | 1997 |
| Lower House Farms Limited | Nr Ledbury | 2007 |
| Lower House Sheep Ltd | Chepstow | 2025 |
| Lower Itchen Fishery Limited | Southampton | 1953 |
| Lower Kenly Produce Limited | Forfar | 2023 |
| Lower Letham Limited | Perth | 2006 |
| Lower Liberties Oyster Company Ltd | Londonderry | 2021 |
| Lower Lidham Hill Farm Limited | London | 2017 |
| Lower Longwood Limited | Beaworthy | 2021 |
| Lower Lutheredge Farm Limited | Stroud | 1997 |
| Lower Lyde Barn Limited | Hereford | 2014 |
| Lower Morden Equestrian Centre Ltd | Morden | 2021 |
| Lower Newton Poultry Ltd | Hereford | 2011 |
| Lower Nibthwaite Anglers Limited(The) | Ulverston | 1960 |
| Lower Norton Farms Limited | Winchester | 2011 |
| Lower Paradise Farm Ltd | Skipton | 2018 |
| Lower Pertwood Organic Farm Limited | Salisbury | 1958 |
| Lower Redcar Farm Ltd | Keighley | 2026 |
| Lower Reule Farm Limited | Stafford | 1975 |
| Lower Ridge Farm Ltd | Chester | 2025 |
| Lower Sanduck Farm Limited | Newton Abbot | 2024 |
| Lower Seavington Farm Limited | Taunton | 2025 |
| Lower Silton Farm Limited | London | 2009 |
| Lower Skippet Farm Limited | Dorchester | 1973 |
| Lower Stirrup Farm Ltd | Stockport | 2020 |
| Lower Tamar Fishing Club Limited | Falmouth | 1976 |
| Lower Tancredston Farm Limited | Haverfordwest | 2002 |
| Lower Teign Fishing Association Limited | Newton Abbot | 2009 |
| Lower Thrupp Limited | Northampton Nn6 7Ut | 2005 |
| Lower Trevollard Enterprises Ltd | Saltash | 2020 |
| Lower Weare Livery Limited | Weston-Super-Mare | 2021 |
| Lower Wynteredge Farm Ltd | Halifax | 2003 |
| Lower Yardro Poultry Ltd | Kington | 2024 |
| Lowestoft Fish Producers Organisation Limited | Suffolk | 1993 |
| Lowick Hall Estates Limited(The) | Berwick-Upon-Tweed | 1941 |
| Lowick Manor Farms Limited | Kettering | 1960 |
| Lowick Vineyard Limited | Kettering | 2015 |
| Lowland Habitats Ltd | Barnetby | 2025 |
| Lowland Trees Ltd | Falkirk | 2018 |
| Lowleys Limited | Chelmsford | 2013 |
| Lowry Industries Limited | Llanrhaeadr Ym Mochnant | 2003 |
| Lowther Forestry Group Limited | Penrith | 1997 |
| Lowther Park Farms Limited | Penrith | 1960 |
| Lowther Productions Limited | Peterborough | 2003 |
| Loxley Valley Community Farm Ltd | Sheffield | 2009 |
| Loxton Estate Ltd | Haverhill | 2022 |
| Loyal Friend Ltd | Ramsgate | 2026 |
| Loynton Trout Fisheries Limited | Stafford | 2001 |
| LP Agriculture (Services) Limited | East Grinstead | 2019 |
| LP Maritime Ltd | Scalloway | 2024 |
| LPL Equestrian Limited | Evesham | 2020 |
| LPV Equestrian Ltd | Mildenhall | 2024 |
| LQ Dog Walking Ltd | Sutton | 2026 |
| LR Farms Limited | Wisbech | 2024 |
| LR Groundwork & Forestry Limited | Duns | 2020 |
| LR Western Horsemanship Ltd | Newark | 2024 |
| Lrequestran Ltd | Thatcham | 2025 |
| LRJ Farming Limited | Eyemouth | 2023 |
| LRM Forestry Limited | Kelso | 2020 |
| Lrrc Ltd | London | 2025 |
| Lrst Limited | Dungannon | 2020 |
| LRW Engineering & Agricultural Services Ltd | Laurencekirk | 2024 |
| LSC Agri Ltd | Selby | 2019 |
| LSC Wine Co Limited | London | 2022 |
| LSF Technologies Limited | London | 2007 |
| LSG Global Limited | Kent | 2022 |
| Lshouse Limited | Banbridge | 2022 |
| LSM Conservation Limited | London | 2026 |
| LSR Tree Surgery Ltd | Robertsbridge | 2021 |
| LT Countryside Services Ltd | Cheltenham | 2020 |
| LT Foods Europe Holdings Limited | Harlow | 2016 |
| LT Foods U.K. Limited | Harlow | 2023 |
| LT Showjumping Limited | York | 2024 |
| LT Trees Ltd | York | 2023 |
| LTC Hire & Commercial Ltd | Wigan | 2019 |
| LTC Tree Surgery Ltd | Wigan | 2014 |
| LTE Stock Limited | Porthmadog | 2024 |
| Ltees Limited | Fraserburgh | 2017 |
| LTF Consultancy Limited | Reading | 2018 |
| LTL Partners Ltd | Worksop | 1992 |
| LTM Engineering Ltd | Colchester | 2015 |
| LTP BIO Ltd | Lisburn | 2026 |
| LTW Farms Ltd | Market Rasen | 2014 |
| LU Enterprises Ltd | Pencader | 2025 |
| LU1966 Ltd | Croydon | 2020 |
| Luandy Farming Limited | Ashford | 2018 |
| Luas Bloodstock Limited | Glasgow | 2020 |
| Lucanto (Potato) Limited | Little Staughton | 1979 |
| Lucas Breeding Company Limited | Adlington | 1962 |
| Lucas Terrier Club Ltd | Woodstock | 2012 |
| Lucid Abode Ltd | London | 2019 |
| Lucie Clarke Equine Enterprises Limited | Epsom | 2022 |
| Lucinda Fredericks Equestrian Ltd | Devizes | 2013 |
| Lucinda Russell Racing Limited | Kinross | 2020 |
| Lucketts Farm (Blean) Ltd | Faversham | 2018 |
| Luckgreen Limited | Maldon | 1983 |