| Lilly (Scotland) Limited | Health & social care | 2016 |
| LIM Flow Limited | Health & social care | 2022 |
| Lima Technical Services Ltd. | Professional & scientific | 1996 |
| Limaglen Limited | Real estate | 1987 |
| Lime Blue Accountancy Ltd | Professional & scientific | 2014 |
| LIME99 Limited | Professional & scientific | 2026 |
| Limehillock Development Limited | Agriculture & fishing | 1973 |
| Limes International (UK) Limited | Information & communication | 2024 |
| Linc Management Solutions Ltd. | Professional & scientific | 2007 |
| Lincoln IP Limited | Administrative & support | 2007 |
| Lincs Wind Farm Limited | Energy | 2000 |
| Linda Dawson Business Improvement Coach Ltd | Professional & scientific | 2020 |
| Linden Pluralistic Therapy Ltd | Health & social care | 2023 |
| Line Software Solutions Ltd | Information & communication | 2023 |
| Linemite Limited | Professional & scientific | 1989 |
| Linework Services Ltd | Professional & scientific | 2018 |
| Linkbuy Trading Ltd | Transport & logistics | 2024 |
| Links Roadside Assistance Ltd | Wholesale & retail | 2024 |
| Linksfield Developments Limited | Real estate | 2003 |
| Linkwood Financial Consultants Ltd | Professional & scientific | 2025 |
| Linton & MAC Limited | Other services | 2015 |
| Linton Finance Limited | Financial services | 2019 |
| Linton Investments Limited | Professional & scientific | 2018 |
| Linton Property Limited | Real estate | 2019 |
| Lionrock Energy Services Limited | Wholesale & retail | 2009 |
| Lionrock Investments Ltd | Construction | 2026 |
| Lionstones Investments Holdings Ltd | Real estate | 2022 |
| LIP Liquid Limited | Other services | 2020 |
| Liquip XL Limited | Wholesale & retail | 2022 |
| LIR Energy Limited | Professional & scientific | 2018 |
| Lister Energy Ltd | Administrative & support | 2026 |
| Litera Limited | Professional & scientific | 2018 |
| Lithium Storage UK Limited | Professional & scientific | 2024 |
| Lithuanian Food Ltd | Wholesale & retail | 2018 |
| Lithuanian Meat Village Ltd | Wholesale & retail | 2013 |
| Litigation & Enforcement Ltd. | Professional & scientific | 2002 |
| Litt Zone Limited | Real estate | 2021 |
| Little and Wild Ltd | Wholesale & retail | 2025 |
| Little Chelsea Holdings (Aberdeen) Limited | Hospitality | 2017 |
| Little Cute Limited | Wholesale & retail | 2023 |
| Little Dreamers Play Kits Ltd | Wholesale & retail | 2024 |
| Little Explorers Aberdeen Ltd | Education | 2025 |
| Little Italy Aberdeen Ltd | Hospitality | 2019 |
| Little Trees Children's Nursery Ltd | Health & social care | 2023 |
| Little Whiterashes Holdings Limited | Financial services | 2020 |
| Little's Restaurant Limited | Hospitality | 2011 |
| Littlemissmudpump Limited | Professional & scientific | 2014 |
| Livindowny Real Estate Investments Ltd | Real estate | 2023 |
| Living Stone Intercontinental Limited | Construction | 2023 |
| Living Well JW Ltd | Real estate | 2025 |
| Livingspring Wellbeing Ltd | Health & social care | 2022 |
| Livingstone Court Owners Limited | Households | 2011 |
| Lizzie Lilley Limited | Professional & scientific | 2021 |
| LJ Offshore Ltd | Professional & scientific | 2025 |
| LJ4 OIL and GAS Consultancy Ltd | Professional & scientific | 2010 |
| LJF (Holdings) Limited | Financial services | 2013 |
| LJF Custom Coatings Limited | Manufacturing | 2022 |
| LJF Group Limited | Administrative & support | 2009 |
| LJF Powder Coating Limited | Manufacturing | 1999 |
| LJM Ventures Ltd | Real estate | 2025 |
| LK ABZ Ltd | Hospitality | 2023 |
| LK Deal Sourcing Limited | Real estate | 2025 |
| LK Powder Coating & Blast Ltd | Construction | 2019 |
| Lkcollie Joinery Ltd | Construction | 2020 |
| Lkcollie Properties Ltd | Real estate | 2018 |
| LKM Chimney Sweep and Handyman Services Ltd | Construction | 2025 |
| LKZ Fit Ltd | Education | 2026 |
| Lleniyet Ltd | Manufacturing | 2025 |
| Llewmarb Ltd | Administrative & support | 2019 |
| LLH Subsurface Solutions Ltd | Professional & scientific | 2025 |
| Lloyd's Register Aligned Services Limited | Mining & quarrying | 2007 |
| Lloyd's Register Finance Limited | Mining & quarrying | 2007 |
| Lloyds Engineering Limited | Manufacturing | 2019 |
| Lloyds Group International Limited | Manufacturing | 2019 |
| Lls-Uk Ltd | Hospitality | 2022 |
| LM Hospitality Ltd | Hospitality | 2026 |
| LM Tech Engineering Ltd | Information & communication | 2024 |
| LMG Consultants Ltd | Mining & quarrying | 2018 |
| LMI Leone Marciano Investments Limited | Real estate | 2024 |
| LMK Solutions Ltd | Other services | 2011 |
| LMR Offshore Services Ltd | Construction | 2025 |
| LMT Cafe Ltd | Hospitality | 2019 |
| LNC Property Management (UK) Limited | Real estate | 2006 |
| Loanhead Limited Partnership | | 1999 |
| Loaves and Fishes Ltd | Hospitality | 2017 |
| Local Renovations Limited | Construction | 2016 |
| Localareanetwork CIC | Other services | 2026 |
| Loch Logic Limited | Information & communication | 2024 |
| Loch Properties (Scotland) Limited | Real estate | 2018 |
| Loch Properties Limited | Real estate | 2006 |
| Lochberry Limited | Professional & scientific | 2019 |
| Lochgreens Farm Limited | Agriculture & fishing | 2014 |
| Lochmount Limited | Professional & scientific | 2001 |
| Lochside Decorating Services Limited | Construction | 2019 |
| Lochside Interiors Limited | Construction | 2016 |
| Lochside Motors Limited | Administrative & support | 2021 |
| Lochstar Limited | Professional & scientific | 2003 |
| Lochtech Web & IT Solutions Limited | Information & communication | 2023 |
| Locin Farms Ltd | Agriculture & fishing | 2007 |
| Lockfast Security Limited | Professional & scientific | 2011 |