| Kaylen Inn Ltd | Hospitality | 2018 |
| KD Style City Ltd | Other services | 2026 |
| Keesa Limited | Wholesale & retail | 2022 |
| Kelliebank Properties Ltd | Real estate | 2013 |
| Kencaig Ltd | Professional & scientific | 2023 |
| Kene Landscape Services Ltd | Administrative & support | 2017 |
| Kernel Creatives Limited | Professional & scientific | 1989 |
| Keycatch Property Solutions Ltd | Real estate | 2025 |
| KH Logistics Ltd | Transport & logistics | 2025 |
| Khobi Ltd | Wholesale & retail | 2025 |
| Kidzkove Limited | Arts & recreation | 2025 |
| Kimberleyangus Ltd | Construction | 2025 |
| KIN Design Ltd | Other services | 2022 |
| Kincardine Community Association Ltd | Other services | 2019 |
| Kincardine Mini Market Ltd | Wholesale & retail | 2022 |
| Kinnaird Psychology Service Ltd | Other services | 2025 |
| Kionn Ltd | Information & communication | 2016 |
| Kirktell Limited | Real estate | 1997 |
| KL JH LLP | | 2025 |
| Koara BK Limited | Professional & scientific | 2025 |
| KOF Electrical Services Ltd | Construction | 2015 |
| Kompass Traffic Solutions Ltd | Professional & scientific | 2026 |
| Koshy&Sons Ltd | Real estate | 2021 |
| Koyn Accountancy Ltd | Professional & scientific | 2021 |
| KP Joinery (NW) Limited | Construction | 2020 |
| KPA Solutions Ltd | Transport & logistics | 2025 |
| Kraken Theatre Group C.I.C. | Arts & recreation | 2025 |
| KS Polley Ltd | Wholesale & retail | 2021 |
| KZ Store Limited | Wholesale & retail | 2025 |
| Kzay Barbers Ltd | Other services | 2026 |
| L Woollett Consulting Ltd | Information & communication | 2024 |
| L&P Holdings Limited | Health & social care | 2024 |
| L.A. Hunter Optometrists Ltd. | Health & social care | 2004 |
| Ladder Locker Ltd | Wholesale & retail | 2021 |
| Lafferty Consulting Ltd | Wholesale & retail | 2023 |
| Landlord Compliance Ltd | Professional & scientific | 2026 |
| LAP Trading Ltd | Hospitality | 2024 |
| Lasman Industries Ltd | Construction | 2017 |
| Lateral DX Ltd | Professional & scientific | 2019 |
| Lawlor Decorating Company Limited | Administrative & support | 2005 |
| LCS 15 Ltd. | Administrative & support | 2015 |
| Legacy Fire and Security Ltd | Administrative & support | 2025 |
| Leomia Height Services Ltd | Construction | 2026 |
| Lewto Ltd | Professional & scientific | 2024 |
| Leyram Property Ltd | Real estate | 2021 |
| LGS Invest Ltd | Financial services | 2017 |
| LGS Property Investments Ltd | Financial services | 2017 |
| LH UK Logistics Limited | Transport & logistics | 2026 |
| Libertas Financial Management Ltd | Financial services | 2020 |
| Lick-Rig Industrial Services Ltd | Professional & scientific | 2022 |
| Lifestyle Kitchen Design Limited | Construction | 2017 |
| Lifetime Protection Holdings Limited | Financial services | 2016 |
| Lifetime Protection Services Limited | Financial services | 2010 |
| Lightsalt Consult Limited | Education | 2025 |
| Lincoln Mechanical Works Limited | Wholesale & retail | 2026 |
| Lithium Systems Limited | Manufacturing | 2003 |
| Little Stars (Stirling) Limited | Health & social care | 2011 |
| Little Stars Properties Limited | Health & social care | 2011 |
| LLD Consultancy Ltd | Professional & scientific | 2024 |
| Logan Specialist Services Limited | Education | 2025 |
| Logline Limited | Agriculture & fishing | 2014 |
| Lomond Joiners Ltd | Construction | 2025 |
| Lore & Luxury Ltd | Arts & recreation | 2025 |
| Lost Soul Tattoo Collective Ltd | Arts & recreation | 2022 |
| Lothian Stores Online Ltd | Wholesale & retail | 2023 |
| Loved Care Limited | Administrative & support | 2022 |
| Lovely by Leeann Ltd | Other services | 2023 |
| LOW Profile Ltd | Professional & scientific | 2020 |
| LRN2DRIVE Ltd | Education | 2007 |
| Ltsc Testing Ltd | Professional & scientific | 2017 |
| Luxclean Scotland Ltd. | Administrative & support | 2022 |
| Luxe Lounge Alloa Limited | Other services | 2025 |
| Luxe Renovations Co. Ltd | Real estate | 2025 |
| LXM Commercial Property Services Ltd | Real estate | 2023 |
| M .a. M Joiners/Builders Ltd | Construction | 2010 |
| M M Scoon Ltd | Professional & scientific | 2025 |
| M-Line International Coaches Ltd. | Transport & logistics | 2003 |
| M. Protective Coatings Limited | Wholesale & retail | 1988 |
| MAC G&D Ltd | Hospitality | 2014 |
| Macadam Asphalt Co. Ltd. | Administrative & support | 2005 |
| Macdonald Transport (Scotland) Limited | Transport & logistics | 2009 |
| Machin, Dunn and Macfarlane Limited | Professional & scientific | 2013 |
| Macwood Designs Ltd | Construction | 2025 |
| MAG7 Consulting Ltd | Professional & scientific | 2019 |
| Make Aviation Ltd | Transport & logistics | 2014 |
| Mallon Accountancy Services Limited | Professional & scientific | 2017 |
| Mansfield Premier Ltd | Wholesale & retail | 2022 |
| Marcelle Makers Project Ltd | Real estate | 2021 |
| Marius Rendering Ltd | Construction | 2024 |
| Marketplace E-Commerce Solutions Ltd | Wholesale & retail | 2026 |
| Mashalla Properties Ltd | Construction | 2017 |
| Matheson Cameron Wealth Ltd | Professional & scientific | 2023 |
| Mavis and Grace Ltd | Wholesale & retail | 2024 |
| Mayfield Autos (Scotland) Limited | Manufacturing | 2013 |
| Mcblacklin KY12 Ltd | Real estate | 2018 |
| Mcdowell Engineering Services Limited | Professional & scientific | 1995 |
| Mckay Mortgages Ltd | Financial services | 2023 |
| Mcmichaels Limited | Wholesale & retail | 2025 |
| MD Community Sports Development CIC | Arts & recreation | 2018 |
| Mending Minds Pluralistic Counselling Ltd | Health & social care | 2024 |