| Kelly Technical Solutions Ltd | Professional & scientific | 2025 |
| KEN Nairn Ltd | Financial services | 2011 |
| Kendall Productions Limited | Arts & recreation | 2026 |
| Kennedy & Daughters Assets Ltd | Hospitality | 2025 |
| Kennedy & Daughters Operations Ltd | Hospitality | 2025 |
| Kennedy Developments AYR Limited | Financial services | 2016 |
| Kerbside Kitchen Hire Limited | Administrative & support | 2026 |
| Kerr & Sons Ltd | Construction | 2017 |
| Kerr and Smith (AYR) Limited | Wholesale & retail | 1998 |
| Kerr Brothers Storage Ltd | Transport & logistics | 2026 |
| Kerr Buildings Ltd | Construction | 2022 |
| Kerr Groundworks (Ayrshire) Ltd | Administrative & support | 2021 |
| Kerr Rotating Equipment Ltd | Professional & scientific | 2025 |
| Kevin Aitken Roofing Roofline Ltd | Construction | 2018 |
| Key Strategy Ltd. | Professional & scientific | 2011 |
| Keystone Brooks Ltd | Real estate | 2022 |
| Kfmco Limited | Professional & scientific | 2009 |
| KG Buchanan Property Ltd | Real estate | 2022 |
| KGA Commercial Properties Ltd | Real estate | 2013 |
| Kianyi Export Limited | Wholesale & retail | 2024 |
| Kids Physio Scotland Ltd. | Health & social care | 2012 |
| Kilmarnock Eats Ltd | Other services | 2020 |
| Kindness & Co Candles CIC | Wholesale & retail | 2019 |
| Kingsborough Investments Ltd | Real estate | 2024 |
| Kingsley Dog Grooming Ltd | Other services | 2022 |
| Kinjal Food Ltd | Hospitality | 2020 |
| Kinship Investments 2017 Limited | Households | 2017 |
| Kinship Investments Limited | Households | 2008 |
| Kiosk 2 Ltd | Hospitality | 2025 |
| Kisla Properties Ltd | Real estate | 2020 |
| Kitchendaft Ltd | Wholesale & retail | 2013 |
| KK Ready EAT Meals Ltd | Hospitality | 2026 |
| Kleros DEV Ltd | Construction | 2024 |
| Kleros NV Ltd | Real estate | 2024 |
| Kleros Selkirk Ltd | Real estate | 2026 |
| Kleros V Ltd | Real estate | 2024 |
| KM Joinery Ayrshire Ltd | Construction | 2024 |
| KMC Ayrshire Ltd | Agriculture & fishing | 2020 |
| KMC Scotland Ltd | Hospitality | 2022 |
| KMG Health & Social Care Consultancy UK Limited | Professional & scientific | 2025 |
| Kmrn Digital Delivery Ltd | Professional & scientific | 2025 |
| Knockout Electrical Limited | Construction | 2025 |
| Knotty 2 Nice Dog Grooming Ltd | Other services | 2025 |
| Kodie's Kitchen Ltd | Hospitality | 2025 |
| Kona Construction Ltd | Wholesale & retail | 2022 |
| Kooshys AYR Ltd | Hospitality | 2025 |
| Kopani Agency LP | | 2014 |
| KOR Consulting LP | | 2017 |
| Koras Consulting LP | | 2014 |
| Kousar Mart Ltd | Wholesale & retail | 2016 |
| KPB Groundworks Ltd | Construction | 2025 |
| Kraigland Group Limited | Real estate | 2019 |
| Kraigland Holdings Limited | Financial services | 2024 |
| Kraigland Properties Ltd | Real estate | 2010 |
| Kuchenwerks Ltd | Wholesale & retail | 2008 |
| Kushal's Kurry Ltd | Extraterritorial | 2015 |
| Kustom PCS Ltd. | Wholesale & retail | 2003 |
| KVD Real Estate Limited | Real estate | 2020 |
| KW Event Catering Ltd | Hospitality | 2017 |
| Kwik-Tech Scaffolding Ltd | Construction | 2026 |
| Kyle Foods Ltd | Hospitality | 2024 |
| Kyle Mini Buses Ltd | Transport & logistics | 2021 |
| Kylemark Embroidery Limited | Manufacturing | 2001 |
| L & B Property Limited | Real estate | 2019 |
| L & P Hospitality Ltd | Hospitality | 2023 |
| L a Bowl (Scotland) Ltd. | Arts & recreation | 2011 |
| L Clydeview 26 Ltd | Construction | 2026 |
| L M Granger Limited | Information & communication | 2021 |
| L W Alloway Ltd | Transport & logistics | 2017 |
| L Z Decor Ltd | Construction | 2013 |
| L&M Surveys Limited | Construction | 2025 |
| L&R Auto Soloutions Ltd | Professional & scientific | 2026 |
| L&S Partnership (Scotland) Ltd | Manufacturing | 2016 |
| L&T Global LP | | 2015 |
| LA Cleaning Services Scotland Ltd | Administrative & support | 2011 |
| LA Consultancy (Scotland) Limited | Professional & scientific | 2010 |
| LA Fontana (UK) Ltd | Hospitality | 2014 |
| LA Meridiana 27 Limited | Real estate | 2022 |
| LA Serie a Ltd. | Hospitality | 2012 |
| LA Serie B Ltd | Hospitality | 2025 |
| LA Toscana (AYR) Limited | Hospitality | 2020 |
| Labelling and Packaging Systems Limited | Administrative & support | 1999 |
| Lady a Clinic Ltd | Health & social care | 2017 |
| Laird Facilities Management Ltd | Real estate | 2024 |
| Lalkar Ltd | Real estate | 2006 |
| Lamal Limited | Real estate | 1986 |
| Lamont Portfolio Limited | Real estate | 2020 |
| Lana Enterprises LP | | 2017 |
| Land Site (Scotland) Limited | Real estate | 2017 |
| Landyfish Limited | Other services | 2018 |
| Lanefield Development Company Limited | Real estate | 1961 |
| Lang Asset Management Ltd | Households | 2025 |
| Lang Financial Scotland Limited | Financial services | 2000 |
| Langton Services Limited | Hospitality | 2017 |
| Lantori Assets LP | | 2015 |
| Lanvil Trade LP | | 2015 |
| Largman LP | | 2015 |
| Largo Trade Corporation LP | | 2015 |
| Largos Corp. LP | | 2014 |
| Larsen Corp. LP | | 2014 |