| Kudos Scaffolding Limited | Construction | 2001 |
| Kuillin Limited | Real estate | 2019 |
| Kuiper Group UK Limited | Professional & scientific | 2018 |
| Kumanov Kalgiray Limited | Professional & scientific | 2025 |
| Kumar Pain Management Limited | Health & social care | 2010 |
| Kumon Aberdeen Cults Ltd | Education | 2025 |
| Kurd Aberdeen Ltd | Other services | 2024 |
| Kurd Barbers Aberdeen Ltd | Administrative & support | 2019 |
| KURDISH21 Barber Limited | Other services | 2025 |
| Kurdistan Restaurant Café Ltd | Hospitality | 2026 |
| Kurp Ltd | Information & communication | 2025 |
| KV Hephaestus Defence Limited | Professional & scientific | 2025 |
| Kviat Ltd | Wholesale & retail | 2023 |
| Kvlc Technologies Ltd | Professional & scientific | 2025 |
| KW Contracts Ltd | Professional & scientific | 2017 |
| KW Cranes Limited | Administrative & support | 2025 |
| Kwando Ltd | Administrative & support | 2014 |
| KWC Professional Solutions Ltd | Professional & scientific | 2014 |
| KWE Limited | Arts & recreation | 2015 |
| KWW Services Ltd | Manufacturing | 2022 |
| Kyle Rose Services Limited | Mining & quarrying | 2025 |
| Kyle Ryan Limited | Financial services | 2014 |
| Kyle Sutherland Joinery Ltd | Construction | 2021 |
| KYX Sports Arena Ltd | Arts & recreation | 2026 |
| KZ Properties Scotland Ltd | Real estate | 2024 |
| KZL Limited | Wholesale & retail | 2025 |
| L & C Training and Digger Services Ltd | Construction | 2016 |
| L & G Joinery Limited | Construction | 2003 |
| L & N (Scotland) Limited | Administrative & support | 1996 |
| L a Hair Design Ltd. | Other services | 2003 |
| L DEA Property Limited | Households | 2024 |
| L K Scot Limited | Wholesale & retail | 2024 |
| L Pirie Holdings Ltd | Information & communication | 2022 |
| L Robertson Electrical Ltd | Construction | 2024 |
| L S Customs Management Limited | Professional & scientific | 2004 |
| L&D Akula Properties Ltd | Real estate | 2023 |
| L&S Tech Ltd | Wholesale & retail | 2019 |
| L-X Consulting Immigration Limited | Professional & scientific | 2023 |
| L.A.S. Designs Limited | Professional & scientific | 2007 |
| L.B. Mcronald Limited | Agriculture & fishing | 2018 |
| L.K. Alluneed Renovation Ltd | Construction | 2025 |
| L.Kidd Engineering Services Ltd | Professional & scientific | 2023 |
| L2 Invest Ltd | Real estate | 2022 |
| L2R Ltd | Professional & scientific | 2023 |
| LA Bomba BC Limited | Wholesale & retail | 2021 |
| LA Bonne Baguette Limited | Hospitality | 1991 |
| LA Casa DEL Taco Limited | Hospitality | 2025 |
| LA Coffee (Aberdeen) Limited | Wholesale & retail | 2026 |
| LA Curry Limited | Hospitality | 2020 |
| LA Fiamma Ltd | Hospitality | 2024 |
| LA Fiamma Pizzaria Ltd | Hospitality | 2021 |
| LA Finch Global Limited | Professional & scientific | 2021 |
| LA Lombarda Limited | Hospitality | 1984 |
| LA Planning Services Ltd | Professional & scientific | 2024 |
| LA Riviera Ltd | Hospitality | 2018 |
| La-Hr Consulting Limited | Administrative & support | 2022 |
| Laasya Enterprises Ltd | Wholesale & retail | 2013 |
| LAB Technology Services Limited | Information & communication | 2026 |
| Labgrade Ltd | Wholesale & retail | 2026 |
| Labmethodiq Ltd | Information & communication | 2025 |
| Labtech Services Limited | Manufacturing | 1983 |
| Lacus Resources Limited | Professional & scientific | 2014 |
| Laegen Limited | Professional & scientific | 2024 |
| Laelen Ltd | Manufacturing | 2025 |
| Laeso Fish Limited | Manufacturing | 1998 |
| LAG (Aberdeen) Limited | Professional & scientific | 2023 |
| Lagom Hifi Limited | Wholesale & retail | 2020 |
| LAH Technical Services Limited | Professional & scientific | 2021 |
| Lahore Karahi Aberdeen Limited | Hospitality | 2018 |
| Lahori Sandwiches Ltd | Hospitality | 2017 |
| LAK Property (Scotland) Ltd | Real estate | 2024 |
| Lakkatte Private Ltd | Wholesale & retail | 2021 |
| Lamdo Well Control Equipment Services Ltd | Professional & scientific | 2025 |
| Laminar Engineering Ltd | Administrative & support | 2016 |
| Lamont Racing Ltd | Manufacturing | 2016 |
| Lamour School of Dance (Aberdeen) Ltd | Arts & recreation | 2026 |
| Lamza & Co Limited | Professional & scientific | 2020 |
| Lana Kebab House Ltd | Hospitality | 2026 |
| Lanark Impex LP | | 2013 |
| Lancelot Services LP | | 2014 |
| Lancers Family Holdings Ltd | Financial services | 2021 |
| Land Food Services Limited | Hospitality | 2014 |
| Land Rover World Limited | Wholesale & retail | 1997 |
| Landed Real Estate Holdings Limited | Real estate | 2026 |
| Landed Real Estate Limited | Real estate | 2023 |
| Landform Limited | Administrative & support | 2012 |
| Landose Management & Engineering Consulting Ltd | Professional & scientific | 2018 |
| Landscape Brothers Ltd | Administrative & support | 2010 |
| Langfields Group Limited | Administrative & support | 2019 |
| Langstane Developments Limited | Construction | 2018 |
| Langstane Fast Food Limited | Hospitality | 2024 |
| Langstane Liquor Company Limited | Manufacturing | 2015 |
| Langstane Maintenance Limited | Real estate | 2018 |
| Langstane Property Limited | Real estate | 2018 |
| Lanvic Technical Consultancy Ltd | Mining & quarrying | 2019 |
| LAO YOU JI Ltd | Hospitality | 2026 |
| Laptech Limited | Professional & scientific | 1990 |
| Largess Associates Limited | Real estate | 2013 |
| Larick Ltd | Manufacturing | 2024 |
| LARKFIELD24 Ltd. | Professional & scientific | 2011 |