| Larks & Sparks Ltd. | Other services | 2025 |
| Laroque Geoconsulting Ltd | Professional & scientific | 2011 |
| Larsson Developments Limited | Construction | 2005 |
| Lasco LIU Ltd | Hospitality | 2025 |
| Laser Gulf Engineering Ltd | Administrative & support | 2009 |
| Lashbyrirry Ltd | Other services | 2025 |
| Latewood Services Ltd | Other services | 2021 |
| Latheron Properties (Scotland) Limited | Real estate | 2013 |
| Latitude Coffee Ltd | Hospitality | 2013 |
| Latwinnies Enterprise Ltd | Wholesale & retail | 2026 |
| Laughlin Limited | Hospitality | 2012 |
| Laura Beveridge Golf Ltd | Arts & recreation | 2023 |
| Laura Lielmane Ltd | Information & communication | 2019 |
| Laurenson Property Ltd | Real estate | 2023 |
| Laurenzo ENG Ltd | Professional & scientific | 2020 |
| Laverock Property Ltd | Real estate | 2022 |
| Law at Work Empire Limited | Professional & scientific | 1994 |
| Lawleith Limited | Professional & scientific | 2005 |
| Lawrence of Kemnay Limited | Wholesale & retail | 1999 |
| Lawrie (Demolition) Limited | Construction | 1982 |
| Laws Tyres Limited | Wholesale & retail | 2006 |
| Lazar Property Ltd | Real estate | 2025 |
| LB Catering Ltd | Hospitality | 2019 |
| LB Speed Parcel Ltd | Transport & logistics | 2023 |
| LB Toy Zone Ltd | Wholesale & retail | 2024 |
| Lbbd Projects Limited | Other services | 2025 |
| Lbdg Building Contractors Limited | Construction | 2025 |
| LBT Group Limited | Professional & scientific | 2016 |
| LC Secretaries Limited | Professional & scientific | 2006 |
| LC Subsea Limited | Mining & quarrying | 2010 |
| LCE Construction Ltd | Construction | 2018 |
| LCJ Well Services Limited | Professional & scientific | 2017 |
| LCS Aberdeen Ltd | Wholesale & retail | 2024 |
| LCW 26 Limited | Administrative & support | 2026 |
| LD Beauty Therapy Limited | Other services | 2020 |
| LD Nursery Ltd | Health & social care | 2011 |
| Ldpt Elite Ltd | Health & social care | 2019 |
| LDS Clinics Limited | Real estate | 2018 |
| LDV Harburnhead Holdings Limited | Administrative & support | 2015 |
| LDV Harburnhead Limited | Administrative & support | 2012 |
| LDW Consultancy Services Limited | Administrative & support | 2008 |
| LE Boeuf SUR LE Toit Ltd | Real estate | 2024 |
| LE Mans Legends Limited | Wholesale & retail | 2014 |
| LE Spa Beauty Ltd | Health & social care | 2014 |
| Leadgate Homes Limited | Real estate | 2014 |
| Leading Offshore Energy Industry Competitiveness | Professional & scientific | 1999 |
| Leadryde Technology Ltd | Transport & logistics | 2019 |
| Leadside Podiatry Ltd | Health & social care | 2008 |
| Leanss Ltd | Professional & scientific | 2025 |
| Leap Automation Limited | Manufacturing | 2020 |
| Learmonth Electrical Consultants Ltd | Professional & scientific | 2017 |
| Learmonth Properties Ltd | Real estate | 2022 |
| Learn Beauty Ltd | Education | 2021 |
| Learning Stems Education Limited | Education | 2024 |
| Leathan Accountants and Advisors Limited | Professional & scientific | 1997 |
| Leathan Prestige Limited | Transport & logistics | 2015 |
| Leathan Taxis Limited | Transport & logistics | 2015 |
| Lebo Property Investments Ltd | Real estate | 2022 |
| Lebubba Ltd | Professional & scientific | 2019 |
| Leckie Property Ltd | Real estate | 2023 |
| LED UK Ltd | Wholesale & retail | 2013 |
| Ledge 1113 Limited | Financial services | 2013 |
| Ledge 339 Limited | Professional & scientific | 1990 |
| Ledge Services Limited | Professional & scientific | 1982 |
| Ledingham Chalmers Financial Limited | Financial services | 2000 |
| Ledingham Chalmers LLP | | 2006 |
| Ledingham Chalmers Nominees Limited | Other services | 1993 |
| Ledingham Chalmers Trustee Company Limited | Professional & scientific | 1979 |
| Ledinghams Limited | Professional & scientific | 2006 |
| LEE John Fyvie Limited | Administrative & support | 2018 |
| LEE Laurels Limited | Professional & scientific | 2025 |
| LEE Longford LP | | 2014 |
| LEE Shirley Engineering Ltd | Manufacturing | 2019 |
| LEE Stewart Design Ltd | Construction | 2016 |
| Leeanne Stewart Ltd | Hospitality | 2025 |
| Leefloz Limited | Hospitality | 2020 |
| Leetech Design Ltd | Professional & scientific | 2025 |
| Leeuw & Co Limited | Professional & scientific | 2014 |
| Leftfield Software Design Ltd | Information & communication | 2012 |
| Leftfield Urban Limited | Agriculture & fishing | 2020 |
| Legacy Properties Scotland Ltd | Real estate | 2021 |
| Legalhelp-Consulting Ltd | Professional & scientific | 2025 |
| Lege Expertia Limited | Professional & scientific | 2023 |
| Legends Sports Bar Limited | Hospitality | 2019 |
| LEH CAD Solutions Ltd | Professional & scientific | 2024 |
| Lehman Brothers Holdings Scottish LP | | 2006 |
| Lehman Brothers Holdings Scottish LP 2 | | 2007 |
| Lehman Brothers Holdings Scottish LP 3 | | 2007 |
| Leigh Global Limited | Professional & scientific | 2022 |
| Leinster Energy & Natural Resources Limited | Professional & scientific | 2022 |
| Leiper Inspection Service Ltd | Professional & scientific | 2022 |
| Leisure Aberdeen Ltd | Hospitality | 2019 |
| Leisure Training Solutions Ltd | Education | 2016 |
| Leith Gordon Ltd | Administrative & support | 2015 |
| Leith Portfolio Limited | Hospitality | 2009 |
| Leith Properties (Aberdeen) Limited | Construction | 1978 |
| Leith Property Ltd | Real estate | 2025 |
| Leiths (Aberdeen) Limited | Professional & scientific | 2005 |
| Leiths (Central) Limited | Construction | 2006 |
| Leiths (Scotland) Limited | Mining & quarrying | 1977 |