| Laserdisc Infinity UK Ltd | Wholesale & retail | 2025 |
| Latiumcw Ltd | Professional & scientific | 2022 |
| Latta Properties Ltd | Real estate | 2026 |
| Laugh at 13 Ltd | Hospitality | 2025 |
| Launch Digital Ltd | Information & communication | 2012 |
| Laundry Maid Dreghorn Ltd | Other services | 2022 |
| Lauren Fowler (Legal) Limited | Professional & scientific | 2013 |
| Lava LAB Limited | Professional & scientific | 2021 |
| Lawn Ranger Gardening Services Ltd | Administrative & support | 2024 |
| Lawrence Robertson Engineering Ltd | Manufacturing | 2026 |
| Lawrence Robertson Property Ltd | Real estate | 2025 |
| LB Boyd Limited | Construction | 2016 |
| LBD Foods Ltd | Hospitality | 2024 |
| LBD Properties Ltd | Real estate | 2020 |
| LC Design + Build Ltd | Construction | 2022 |
| LC Supplying Ltd | Wholesale & retail | 2025 |
| LDT (Scotland) Ltd | Financial services | 2023 |
| LE BAT Limited | Arts & recreation | 2025 |
| Lean on ME Associates Ltd | Professional & scientific | 2020 |
| LEE Steward Construction Services Ltd | Professional & scientific | 2022 |
| Legal & Prosper Marketing Ltd | Professional & scientific | 2019 |
| Legal Loop Limited | Financial services | 2020 |
| Lemarc Management LP | | 2014 |
| Leny Estate Limited | Hospitality | 2011 |
| Leon Holmes Limited | Construction | 2024 |
| Leonsluxury Ltd | Wholesale & retail | 2025 |
| Lettuce EAT Lets Ltd | Real estate | 2020 |
| Level UP Ice Coaching Ltd | Arts & recreation | 2024 |
| Leverage IP Ltd. | Financial services | 2000 |
| Lewis Irwin Tyres Ltd | Wholesale & retail | 2022 |
| LEWSEALUC14 Ltd | Financial services | 2023 |
| LGN Electrical Ltd | Construction | 2026 |
| LHK Construction Ltd | Construction | 2024 |
| Life's Little Murder Boards Ltd | Education | 2025 |
| Lign Property Ltd | Real estate | 2024 |
| Limarco Consult LP | | 2015 |
| Lime Designer Ltd | Information & communication | 2017 |
| Lindsay Gilmour Financial Services Ltd. | Financial services | 2011 |
| Linear Landscaping Ltd | Administrative & support | 2020 |
| Links Investments Ltd | Financial services | 2023 |
| Linktown Enterprises LP | | 2014 |
| Liquor and Beer Ltd | Hospitality | 2024 |
| Lithgow Transport Ltd | Transport & logistics | 2019 |
| Litster STC Ltd | Construction | 2025 |
| Little Acorns Early Years C.I.C. | Education | 2019 |
| Little Bird Group Ltd | Financial services | 2026 |
| Little Play Planet Ltd | Arts & recreation | 2019 |
| Little Tiny Treasures 123 Ltd | Other services | 2019 |
| Little White Dog Productions Limited | Professional & scientific | 2019 |
| Littleinstall Ltd | Construction | 2021 |
| Littlemill Property Ltd | Hospitality | 2025 |
| Living Space Doors Ltd | Construction | 2018 |
| LM Appliances Limited | Wholesale & retail | 2017 |
| LMC Wellness Limited | Other services | 2024 |
| LMH (Ayrshire) Limited | Water & waste | 2017 |
| LMS Fairlie Ltd | Real estate | 2024 |
| LN Consultancy Limited | Information & communication | 2013 |
| Local Connect Ltd | Other services | 2025 |
| Loch & Lantern Ltd | Hospitality | 2025 |
| Loch Homes Limited | Construction | 1988 |
| Lochend Farm Stud Ltd | Agriculture & fishing | 2023 |
| Lochend Kennels Ltd | Agriculture & fishing | 2023 |
| Lochend Stud Farm Limited | Agriculture & fishing | 2012 |
| Lockersfor.Com Limited | Construction | 2004 |
| Lockharts Law LLP | | 2019 |
| Lockharts Trustees Limited | Professional & scientific | 2014 |
| Lofno Marine Services Ltd | Professional & scientific | 2018 |
| Logan Drive 1969 Limited | Extraterritorial | 2014 |
| Logient Consulting Limited | Professional & scientific | 2019 |
| Lomond Cloud Consultancy Limited | Information & communication | 2021 |
| Lonicera Services LP | | 2014 |
| Lorimer Capital Limited | Financial services | 2018 |
| Lorimer Property Group Ltd | Real estate | 2019 |
| Lorimer Property Holdings Limited | Real estate | 2024 |
| Lorimer Retirement Living Ltd | Construction | 2023 |
| Losiradream Limited | Agriculture & fishing | 2019 |
| Lotus Bloomtide Ltd | Other services | 2023 |
| Lotus Resources L.P. | | 2012 |
| Loudoun (Ayrshire) Limited | Hospitality | 2016 |
| Loudoun Arms 16 Ltd | Hospitality | 2024 |
| Love Awnings UK Ltd | Other services | 2021 |
| LOW Green & AYR Seafront Trust Limited | Other services | 2000 |
| LOW Wood Lodges Ltd | Hospitality | 2021 |
| Lowmac Alloys Holdings Limited | Financial services | 2023 |
| LSK Landscapes Ltd | Professional & scientific | 2026 |
| LSM Vehicle Repair Limited | Wholesale & retail | 2026 |
| Lucky Haggis Competition's Ltd | Arts & recreation | 2025 |
| Luna JAE Aromas Ltd | Wholesale & retail | 2024 |
| Lunaflex Ltd | Wholesale & retail | 2026 |
| Lunalove Holdings Ltd | Financial services | 2025 |
| Lunalove Pilates Ltd | Wholesale & retail | 2022 |
| Lupin Properties Limited | Real estate | 2018 |
| Lush Pups (UK) Limited | Agriculture & fishing | 2018 |
| Luxe Excursions Tenerife Ltd | Administrative & support | 2025 |
| Luxe Global Flooring UK Ltd | Wholesale & retail | 2018 |
| LV Property Limited | Real estate | 2024 |
| LW Events Ltd | Hospitality | 2024 |
| Lyall Electrical Services Ltd | Construction | 2020 |
| Lychee AYR Limited | Hospitality | 2022 |
| Lyle Construction Ltd | Construction | 2022 |