| Lockheed Martin UK Strategic Systems Limited | Professional & scientific | 2009 |
| Locomotion Hydrotherapy Centre Ltd | Professional & scientific | 2026 |
| Loctec Limited | Professional & scientific | 2024 |
| Locum Scottish Ltd | Administrative & support | 2021 |
| Lodge on the Loch Limited | Hospitality | 2012 |
| Lofes Ltd | Extraterritorial | 2021 |
| Lofonten LP | | 2013 |
| Logezy Ltd | Information & communication | 2017 |
| Logezy Resourcing Ltd | Administrative & support | 2018 |
| Logic Automation Ltd | Administrative & support | 2012 |
| LOGIC10 Procure Limited | Wholesale & retail | 2017 |
| Logical (G.W.) Limited | Professional & scientific | 2013 |
| Logicom Inter LP | | 2014 |
| Logie Renewables Limited | Energy | 2014 |
| Logiq Ltd | Professional & scientific | 2016 |
| Logo Foodz Limited | Wholesale & retail | 2023 |
| Logos Enterprise Ltd | Professional & scientific | 2012 |
| Logos Smiles Ltd | Other services | 2025 |
| Logue Media Ltd | Information & communication | 2023 |
| Lohr House Ltd | Administrative & support | 2025 |
| Loirston Homes Limited | Professional & scientific | 1977 |
| Lojj (Scotland) Limited | Professional & scientific | 2016 |
| Lojj Properties (Garthdee) Limited | Construction | 2016 |
| Lojj Properties (GNR) Limited | Construction | 2016 |
| Lojj Properties (Loch Street) Limited | Real estate | 2016 |
| Lojj Properties (Tillydrone) Limited | Construction | 2016 |
| Lokalz Stores Limited | Wholesale & retail | 2025 |
| Lokkert LP | | 2012 |
| Lola Holdings Ltd | Other services | 2016 |
| Loli-Lossien UK Ltd | Wholesale & retail | 2011 |
| Lolly's Ice Cream & Desserts Ltd | Hospitality | 2024 |
| Lolly's Weddings & Events Ltd | Hospitality | 2026 |
| Lolo and Company (Aberdeen) Ltd | Wholesale & retail | 2023 |
| Lombarda Ltd | Hospitality | 2019 |
| Lomond Scott Property Limited | Real estate | 2025 |
| Lomyso Limited | Health & social care | 2022 |
| London Consultants Royale Limited | Wholesale & retail | 2024 |
| London Gynaecology & Women's Health Ltd | Health & social care | 2017 |
| London Shetland Securities Limited | Professional & scientific | 1998 |
| London Snow LP | | 2014 |
| Lone Stag Holdings Limited | Professional & scientific | 2022 |
| Lonetrek Limited | Administrative & support | 2011 |
| Long Dog Walkies Ltd | Other services | 2020 |
| Long Walk C&G Limited | Manufacturing | 2021 |
| Longevity by Lifestyle Ltd | Health & social care | 2025 |
| Lorient Services LP | | 2014 |
| Lorndale Aberdeen Limited | Health & social care | 2013 |
| Lorraine Watson (Hair Stylist) Limited | Health & social care | 2003 |
| LOS Cachilapas Studio Ltd | Information & communication | 2025 |
| Loseforless Limited | Wholesale & retail | 2025 |
| Lossiemouth Funeral Services Ltd | Administrative & support | 2012 |
| Lossiemouth Pizza Ltd | Hospitality | 2024 |
| Lost and Ground Limited | Wholesale & retail | 2023 |
| Lotus Blossom Catering Limited | Hospitality | 2018 |
| Lotus Estate Ltd | Real estate | 2026 |
| Lotus Roots Catering Limited | Hospitality | 2019 |
| Lotusdx Ltd | Manufacturing | 2025 |
| Loup Security Limited | Administrative & support | 2024 |
| Love Florist and Weddings Aberdeen Ltd | Wholesale & retail | 2013 |
| Love Flowers Scotland Limited | Wholesale & retail | 2025 |
| Love Life Limited | Manufacturing | 1995 |
| Love My Cleaner Aberdeen Ltd | Administrative & support | 2026 |
| Love Property Funding Ltd | Financial services | 2024 |
| Love Rara Kidz Ltd | Arts & recreation | 2020 |
| Love Rara Limited | Arts & recreation | 2013 |
| Lovebridge Community | Other services | 2024 |
| Lovelife (Scotland) Ltd. | Professional & scientific | 1996 |
| Lovely Staff Ltd | Professional & scientific | 2012 |
| Lovett's Barber Shop (Aberdeen) Ltd | Other services | 2024 |
| LOW Dive Limited | Other services | 2016 |
| Lowdown Podcast Network Ltd | Information & communication | 2026 |
| Lower Redgorton Fishings Management Limited | Professional & scientific | 2023 |
| Loxley Aberdeen Limited | Real estate | 2012 |
| Loyal De-Tail Ltd | Administrative & support | 2025 |
| Loyalty Limited | Construction | 1981 |
| LP Taxi and Tours Ltd | Transport & logistics | 2026 |
| LPB Consultants Limited | Professional & scientific | 2019 |
| LPB Investments Limited | Real estate | 2018 |
| LQA Limited | Real estate | 2017 |
| LR 1760 (2) Limited | Mining & quarrying | 2008 |
| Lrflorists Limited | Wholesale & retail | 2019 |
| LRM Rope Access Limited | Construction | 2024 |
| LRM UK One Limited | Professional & scientific | 2011 |
| LRW Investments Limited | Real estate | 2012 |
| LSM Engineering Services Ltd | Professional & scientific | 2020 |
| LSM Publishing Ltd | Information & communication | 2024 |
| LSN Limited | Extraterritorial | 2025 |
| LSP Scot Ltd | Arts & recreation | 2024 |
| Lstv Limited | Information & communication | 2026 |
| Lu-Lux Properties Ltd | Real estate | 2024 |
| Luban Homes Limited | Construction | 2022 |
| Lubana Properties Ltd | Real estate | 2024 |
| Luby Betmont Limited | Real estate | 2003 |
| Lucas Kruk Limited | Construction | 2017 |
| Lucky International Scotland Ltd | Real estate | 2020 |
| Lucranet Ltd | Information & communication | 2025 |
| Lucsha Ltd | Professional & scientific | 2023 |
| Lucsha Property Ltd | Real estate | 2024 |
| Lucy Lettings Ltd | Real estate | 2024 |
| Ludometrics Ltd | Information & communication | 2010 |