| KFA Commercials Ltd | Wholesale & retail | 2018 |
| KFA Plant Ltd | Administrative & support | 2019 |
| Khanna in Carluke Ltd | Hospitality | 2025 |
| Khuzaim Ltd | Wholesale & retail | 2025 |
| Kick Business Software Limited | Information & communication | 1999 |
| Kick Comms Limited | Information & communication | 2003 |
| Kick ICT Group Limited | Information & communication | 2015 |
| Kick ICT Limited | Professional & scientific | 2013 |
| Kick Infrastructure Solutions Limited | Information & communication | 1999 |
| Kicksecure Ltd. | Information & communication | 2021 |
| Kigtek Solutions Limited | Professional & scientific | 2008 |
| Kilsyth Stores Ltd | Wholesale & retail | 2026 |
| Kinney Couriers Ltd | Transport & logistics | 2026 |
| Kirby Power & Renewables (UK) Ltd | Professional & scientific | 2025 |
| KMT Transport (Scotland) Limited | Wholesale & retail | 2024 |
| Kona Door Solutions Limited | Manufacturing | 2012 |
| KSG Property Management Limited | Households | 2023 |
| Ktec Access Solutions Ltd | Manufacturing | 2019 |
| KTS (Consultancy) Limited | Professional & scientific | 2024 |
| Kyfi UK Ltd | Transport & logistics | 2016 |
| L Christie Property Ltd | Real estate | 2026 |
| Lagcomm Ltd | Construction | 2025 |
| Lanarkshire Aesthetics Limited | Other services | 2015 |
| Lanarkshire Developments Ltd | Real estate | 2021 |
| Lanarkshire Hydroponics Ltd | Wholesale & retail | 2014 |
| Lanarkshire Law Estate Agents Limited | Real estate | 2019 |
| Lanarkshire MOT Centre Limited | Wholesale & retail | 2022 |
| Lanarkshire Seed Ltd | Wholesale & retail | 2020 |
| Lanarkshire Tiling Ltd | Extraterritorial | 2020 |
| Land Survey Solutions Ltd. | Professional & scientific | 2002 |
| Langside Cafe Ltd. | Other services | 2018 |
| Laura’S Beauty Ltd | Other services | 2024 |
| Laureldene Holdings Ltd | Construction | 2018 |
| Laust Property Ltd | Real estate | 2020 |
| LEARN4LIFE CIC | Education | 2025 |
| Lease Retail SCO Limited | Wholesale & retail | 2020 |
| Lets Par-Tee Scotland Ltd | Administrative & support | 2024 |
| Lift Services Group Limited | Financial services | 2016 |
| Lifted Property Ltd | Construction | 2026 |
| Limbic Reflexology Research CIC | Professional & scientific | 2024 |
| Link Technologies Limited | Manufacturing | 1987 |
| Linnet Developments Limited | Construction | 2015 |
| Little Belmill Limited | Hospitality | 2017 |
| Little Blonde Co Ltd | Other services | 2024 |
| Little Gala Windfarm Limited | Energy | 2020 |
| Little Signs Ltd | Education | 2025 |
| Livingston Carnegie Limited | Administrative & support | 2018 |
| Long Lane Deliveries Ltd. | Transport & logistics | 2002 |
| Love @ Care Ltd | Health & social care | 2018 |
| Love Corporate Ltd | Education | 2017 |
| Love Home Interiors Limited | Professional & scientific | 2015 |
| LPB Construction Services Ltd | Construction | 2025 |
| Lucca Holdings Limited | Manufacturing | 2021 |
| Lusona Consultancy (Accountancy & Finance) Limited | Administrative & support | 2012 |
| Lusona Consultancy (Financial Services) Limited | Administrative & support | 2012 |
| Lusona Consultancy (Global Recruitment Associates) Limited | Administrative & support | 2013 |
| Lusona Consultancy (Global Recruitment) Limited | Administrative & support | 2012 |
| Lusona Consultancy (Group) Limited | Financial services | 2012 |
| Lusona Consultancy (Human Resources) Limited | Administrative & support | 2012 |
| Lusona Consultancy (Legal) Limited | Administrative & support | 2012 |
| Lusona Consultancy (Professional Practice) Limited | Administrative & support | 2012 |
| Lynn's Laundry Ltd | Other services | 2017 |
| M & J'S Stoneworks Ltd. | Manufacturing | 2009 |
| M N Akmal Limited | Wholesale & retail | 2016 |
| M&Bshops Ltd | Wholesale & retail | 2024 |
| M&E Roberts Project Solutions Limited | Professional & scientific | 2024 |
| M&R&S Wholesales Ltd | Wholesale & retail | 2025 |
| M.D. Couriers 24/7 Ltd | Transport & logistics | 2023 |
| M.Gnap Ltd | Transport & logistics | 2024 |
| Maamster Limited | Wholesale & retail | 2025 |
| Maatta Foods Ltd | Hospitality | 2023 |
| Macade Handling Systems Limited | Wholesale & retail | 1992 |
| Macprorendering Ltd | Construction | 2026 |
| Madlay Cleaning Services Ltd | Administrative & support | 2023 |
| Maliky Investment Group Ltd | Real estate | 2025 |
| Manhood Builders Merchants Limited | Professional & scientific | 1959 |
| Manor View Windows Ltd | Construction | 2026 |
| Marcellus Property Limited | Real estate | 2021 |
| Maryam Academy Scotland Ltd | Education | 2022 |
| Maryam Academy SCT CIC | Education | 2024 |
| Maryhill Car Breakers Ltd | Wholesale & retail | 2018 |
| MAS & DOC Ltd | Real estate | 2026 |
| Masuda Enterprise Ltd | Wholesale & retail | 2021 |
| Matthew Fagan Engineering Ltd | Energy | 2021 |
| Matthew Gloag & SON Limited | Manufacturing | 1939 |
| MAXIMUMFITNESS2026 Ltd | Arts & recreation | 2026 |
| Maxserve (GB) Ltd | Wholesale & retail | 2017 |
| Maxwell Consultancy Ltd | Other services | 2016 |
| MB Firepumps Limited | Manufacturing | 2005 |
| MBM Accountancy Services Limited | Professional & scientific | 2009 |
| Mbmacc Ltd | Professional & scientific | 2016 |
| MC BOW Homes Ltd | Households | 2025 |
| Mcallister Decor Limited | Construction | 2021 |
| Mcfarlane Bespoke Ltd | Construction | 2017 |
| Mcgrath Academy Ltd | Administrative & support | 2023 |
| MCL Transport (Scotland) Ltd | Transport & logistics | 2016 |
| Mclaughlin & Harvey Construction Limited | Construction | 1994 |
| Mcnaught Properties Ltd | Real estate | 2022 |
| Mcpherson Contracts Ltd | Construction | 2011 |
| MCT Logistics Limited | Transport & logistics | 2025 |