| Key Milestones Limited | Professional & scientific | 2022 |
| Keyside Properties (Scotland) Ltd | Financial services | 2010 |
| Keywan Car Wash Ltd | Administrative & support | 2025 |
| KFM Fencing Ltd | Manufacturing | 2021 |
| Kgls Northern Limited | Professional & scientific | 2017 |
| Kgls Setting OUT Services Ltd | Construction | 2020 |
| Khan ALI Ltd | Hospitality | 2024 |
| Kiksgem Property Ltd | Real estate | 2022 |
| Kiksway Ltd | Health & social care | 2025 |
| Kinetic Digital Engineering Ltd | Construction | 2019 |
| King of the Castle Scotland Limited | Construction | 2020 |
| Kingdom Healthcare Group Limited | Health & social care | 2024 |
| KJS Property Solutions Ltd | Real estate | 2024 |
| Kmgilhooly Ltd | Health & social care | 2022 |
| Knightly Gaming Ltd | Wholesale & retail | 2019 |
| Knovategic Ltd | Information & communication | 2018 |
| Knox Anchors Limited | Administrative & support | 2010 |
| Knxia Ltd | Administrative & support | 2014 |
| KOA Homes Limited | Real estate | 2023 |
| Kobo Investments Ltd | Real estate | 2024 |
| Konfident Aesthetics Ltd | Other services | 2021 |
| Korankye Trailer Services Ltd | Wholesale & retail | 2026 |
| Kosta GAS Ltd | Construction | 2024 |
| KP (2017) Ltd | Hospitality | 2016 |
| KPS Transport Ltd | Transport & logistics | 2025 |
| KR Blackburn Ltd | Real estate | 2017 |
| KR Guest House (Property) Ltd | Real estate | 2021 |
| KR Kirkcaldy Ltd | Real estate | 2018 |
| KR Scotland Ltd | Real estate | 2015 |
| KR West Calder (Property) Ltd | Real estate | 2019 |
| KR West Calder (Trading) Ltd | Hospitality | 2018 |
| KRG Lifting Ltd | Construction | 2026 |
| KSK Business Ltd | Transport & logistics | 2016 |
| Kuczara & Sons Ltd | Wholesale & retail | 2025 |
| Kupdom Limited | Professional & scientific | 2006 |
| Kwikaction Accounting Services Ltd | Professional & scientific | 2019 |
| KXM Contracting Limited | Financial services | 2017 |
| Kylesku Properties Limited | Real estate | 2000 |
| Kysto Limited | Information & communication | 2017 |
| L & J Tyres Limited | Wholesale & retail | 2024 |
| L - M Properties WL Ltd | Real estate | 2017 |
| L&E Motors Ltd | Wholesale & retail | 2026 |
| L&M Riley Enterprise Limited | Hospitality | 2022 |
| L-D Properties WL Ltd | Real estate | 2021 |
| LA Sierra Recording Company Ltd | Information & communication | 2023 |
| LAB Management Services Ltd | Other services | 2018 |
| Labtech Limited | Construction | 2025 |
| Lally Personal Training Limited | Arts & recreation | 2025 |
| Lanarkshire Homes Limited | Construction | 2025 |
| Land of Beauty Supplies Ltd | Wholesale & retail | 2018 |
| Landparts Ltd | Wholesale & retail | 2024 |
| Landscape Design Contracts Limited | Administrative & support | 2001 |
| Lawton Associates Ltd | Real estate | 2022 |
| LBO Capital Ltd | Financial services | 2020 |
| LD Automotive Ltd | Wholesale & retail | 2021 |
| LD Lamb Ltd | Construction | 2019 |
| Leabraid Limited | Professional & scientific | 2000 |
| Leandro Fontcar Ltd | Wholesale & retail | 2024 |
| Ledge 563 Limited | Hospitality | 2000 |
| Leigh Bridges Skincare & Aesthetics Limited | Health & social care | 2024 |
| Leila Store Ltd | Wholesale & retail | 2025 |
| Leisure Resorts Management Limited | Hospitality | 1990 |
| LEM Couriers Ltd | Transport & logistics | 2024 |
| Lemon Fresh Bathgate Ltd | Hospitality | 2019 |
| LES Fleurs Atelier Limited | Manufacturing | 2025 |
| Let's Rock the Spectrum Limited | Health & social care | 2023 |
| LEW B Electrical Ltd | Construction | 2025 |
| Lewis Binnie Digital Limited | Administrative & support | 2023 |
| Lickilicious Candy Lounge Ltd | Hospitality | 2016 |
| Life Force Energies Ltd | Health & social care | 2023 |
| Lihoo (UK) Limited | Manufacturing | 2004 |
| Links Letting Limited | Hospitality | 2025 |
| Linnen CES Holdings Ltd | Construction | 2025 |
| Little Dandy Snacks Ltd | Hospitality | 2023 |
| Little Owls Nursery (Scotland) Ltd | Other services | 2014 |
| Livelines Tackle & Guns Limited | Wholesale & retail | 2013 |
| Livi 2 Ltd | Hospitality | 2025 |
| Living Law Ltd | Professional & scientific | 2013 |
| Livingston Cleaning Services Ltd | Administrative & support | 2013 |
| Livingston IT Consulting Ltd | Information & communication | 2017 |
| Livingston Lettings Ltd | Real estate | 2021 |
| Livingston Storage Ltd | Transport & logistics | 2025 |
| LKS Textiles Ltd | Wholesale & retail | 2023 |
| LLM Homecare Solutions Ltd | Health & social care | 2021 |
| LMC Commercials Ltd | Manufacturing | 2026 |
| LMG Strategies Ltd | Information & communication | 2025 |
| Lodestars Community Hub CIC | Wholesale & retail | 2023 |
| Loft Boarding Ltd | Construction | 2025 |
| Logic Landlord Assist Ltd | Real estate | 2017 |
| Lolmad Ltd | Hospitality | 2023 |
| Long Feng Catering Ltd | Hospitality | 2026 |
| Lonmay Accountancy Services Ltd | Administrative & support | 2016 |
| Lothian Access & Maintenance Ltd | Construction | 2026 |
| Lothian Auto Repair Ltd | Wholesale & retail | 2024 |
| Lothian Blast & Restoration Systems Ltd. | Administrative & support | 2018 |
| Lothian Contractors Ltd | Construction | 2016 |
| Lothian DEV Services Ltd | Information & communication | 2026 |
| Lothian Environmental Services Ltd | Professional & scientific | 2019 |
| Lothian Glamping Ltd | Hospitality | 2021 |
| Lothian Lawn Care Limited | Administrative & support | 2007 |