| Lenziemill MOT Centre Ltd | Wholesale & retail | 2014 |
| Leslie Holdings Limited | Financial services | 2009 |
| Letham Cache Accounting Limited | Professional & scientific | 2002 |
| Lettuce Scoff Limited | Hospitality | 2017 |
| Level Consultants Limited | Professional & scientific | 2017 |
| LF Twenty Four Ltd | Arts & recreation | 2015 |
| LHJ Driveways Ltd | Construction | 2025 |
| LHJ Groundworks Ltd | Construction | 2025 |
| Liable Cars. SCO Ltd | Wholesale & retail | 2024 |
| Liam's Hair Studio Limited | Other services | 2003 |
| Libertas Systems Ltd | Construction | 2021 |
| Lift and Mobility Solutions (Scotland) Ltd | Manufacturing | 2019 |
| Lightning Surge Solutions Ltd | Wholesale & retail | 2014 |
| Lighton Electrical Contractors Ltd | Construction | 2026 |
| LIN Cambridge Ltd | Hospitality | 2025 |
| Linda Jones Transport Limited | Transport & logistics | 2026 |
| Linden Law Practice Ltd. | Professional & scientific | 2014 |
| Lindsay Landscapes Limited | Administrative & support | 2011 |
| Linkwood Properties Limited | Real estate | 2025 |
| Linlithgow Properties Ltd | Real estate | 2021 |
| Litch Aviation Ltd | Manufacturing | 2025 |
| Little Lukes Ltd | Wholesale & retail | 2021 |
| Little Lukes Retail Ltd | Wholesale & retail | 2023 |
| Ljam Ltd | Transport & logistics | 2024 |
| LK9 Dog Walking Services Ltd | Other services | 2024 |
| LMS Heating & GAS Installations Ltd | Construction | 2019 |
| Local Lanarkshire Care Ltd | Other services | 2017 |
| Loch Earn Hotel Ltd | Hospitality | 2025 |
| Lochearn Racing Limited | Real estate | 2023 |
| Lochside Environmental C.I.C. | Water & waste | 2025 |
| Lochview Boarding Kennels Ltd | Other services | 2026 |
| Lockshaw Limited | Other services | 2016 |
| LOF Properties Ltd | Real estate | 2025 |
| Logan Groundwork Ltd | Construction | 2015 |
| Logan Lift Services Ltd | Professional & scientific | 2023 |
| Logical GAS Solutions Ltd | Construction | 2017 |
| Logue Enterprises Ltd | Real estate | 2025 |
| Lone Wolf R W M Ltd | Water & waste | 2018 |
| LOR Consultancy Limited | Other services | 2024 |
| Loudon Brickwork Limited | Construction | 2014 |
| Loudon Links Limited | Real estate | 2018 |
| Love Family Photography Limited | Professional & scientific | 2025 |
| Love Fountain Ltd | Other services | 2022 |
| Love My Bathroom Limited | Wholesale & retail | 2019 |
| LRG Technical Services Limited | Administrative & support | 2018 |
| LRJ Logistics Ltd | Transport & logistics | 2018 |
| Lrjpropertys Limited | Real estate | 2019 |
| LSF Investments Ltd | Real estate | 2025 |
| LST Group 25 Ltd | Real estate | 2025 |
| LTM Recycle Group LP | | 2023 |
| Luci's Lasswade Limited | Real estate | 2017 |
| Lucky Saddle Ltd | Information & communication | 2014 |
| Lurch Crew C.I.C. | Wholesale & retail | 2019 |
| Luxe by LCL Ltd | Other services | 2025 |
| Luxe Dining Company Ltd | Wholesale & retail | 2023 |
| Luxury Scottish Executive Airport Transfers Limited | Transport & logistics | 2019 |
| Luzaitis Ltd | Information & communication | 2018 |
| M & D Mcphee Ltd | Health & social care | 2024 |
| M & J Joiners Ltd | Manufacturing | 2019 |
| M & J Muir Properties Ltd | Real estate | 2021 |
| M & J Tipper Haulage Ltd. | Transport & logistics | 2015 |
| M & K (Airdrie) Ltd | Hospitality | 2025 |
| M & R Paints Ltd. | Wholesale & retail | 2004 |
| M a Land and Property Limited | Real estate | 2020 |
| M Carney Services Ltd | Health & social care | 2023 |
| M E Contracts (Scot) Ltd | Administrative & support | 2026 |
| M J Cladding Ltd. | Construction | 1995 |
| M Kitchen Delights Ltd | Wholesale & retail | 2024 |
| M N Building Services (Scotland) Ltd. | Construction | 2019 |
| M P (Airdrie) Ltd | Construction | 2020 |
| M&A Property Solutions Ltd | Real estate | 2025 |
| M&M Memorials Limited | Other services | 2017 |
| M&M’S Deli Ltd | Hospitality | 2023 |
| M&R Blend Ltd | Other services | 2024 |
| M.A.B.L. Communications Ltd. | Information & communication | 2003 |
| M.D. Construction Maintenance Ltd. | Construction | 2008 |
| M.M. Claims Ltd | Financial services | 2025 |
| M.S.S. & Sons Ltd | Wholesale & retail | 2014 |
| M2 Technical Services Limited | Information & communication | 1991 |
| M8 Property Scotland Ltd | Households | 2025 |
| M8 Staffing Limited | Administrative & support | 2018 |
| M8 Storage Limited | Administrative & support | 2009 |
| M8 Truck Stop Ltd | Other services | 2024 |
| Macdonald Engineers Building & Construction Limited | Construction | 2024 |
| Macdonald Engineers Plumbing & Heating Services Limited | Construction | 2024 |
| Macdonald Investments (Scotland) Limited | Construction | 2024 |
| Macdougall Motorsport Limited | Professional & scientific | 2017 |
| Mackenzie Logistic Solutions Ltd | Administrative & support | 2018 |
| Macleod Consultants Limited | Construction | 2022 |
| Macrete Holdings Limited | Construction | 2023 |
| Macrocom (1023) Limited | Real estate | 2011 |
| Macron Contracts Ltd | Administrative & support | 2013 |
| MAD Dogs Motorcycle Club Ltd | Other services | 2024 |
| Maefurst Ltd. | Hospitality | 2007 |
| Magic Beauty Cosmetics Limited | Wholesale & retail | 2021 |
| Magic Beauty Salon Limited | Other services | 2020 |
| Magna Casa Ltd | Construction | 2023 |
| Magnus Properties (1975) Limited | Hospitality | 2008 |
| Magnus Properties (Inverness) Limited | Real estate | 2007 |
| Magnus Properties International (Turkey) Limited | Hospitality | 2005 |