| KRS Ltd. | Construction | 2002 |
| L & R Mortgage Solutions Limited | Financial services | 2023 |
| L.T. Aluminium Group Limited | Professional & scientific | 1994 |
| LA Renaissance - Home Creations Ltd | Construction | 2024 |
| Labifix Innovations UK Ltd | Wholesale & retail | 2024 |
| Labinjoh Car Restoration Ltd | Wholesale & retail | 2024 |
| Labinjoh Services Ltd | Manufacturing | 2026 |
| Laggan Bay Distillers Limited | Manufacturing | 2022 |
| Lalosnet Ltd | Information & communication | 2014 |
| Lamancha Taxis Ltd. | Professional & scientific | 2003 |
| Lambie Onshore & Offshore Services Limited | Construction | 2016 |
| Lang Brothers Limited | Manufacturing | 2003 |
| Laraworks Commerce Ltd | Wholesale & retail | 2022 |
| LBB Retail Limited | Wholesale & retail | 2016 |
| LC Asset Surveyors Ltd | Professional & scientific | 2022 |
| Leafmount Limited | Professional & scientific | 2000 |
| Ledgerwood Data Consultancy Ltd | Information & communication | 2025 |
| Legbrannock Limited | Real estate | 2019 |
| Lexington MIG Group Ltd | Professional & scientific | 2026 |
| LGN GAS Limited | Construction | 2025 |
| LHJ Training Group Ltd | Education | 2025 |
| Linn Mill Limited | Professional & scientific | 2020 |
| Linn-Tech Scotland Limited | Construction | 1993 |
| Liquidgasconsult Limited | Professional & scientific | 2025 |
| Litmus Strategy Ltd | Professional & scientific | 2021 |
| Livingston Eats Limited | Wholesale & retail | 2026 |
| Liza AVA Limited | Real estate | 2024 |
| LJR Accounting Ltd | Professional & scientific | 2011 |
| LM Consultant Services Ltd | Professional & scientific | 2025 |
| Loaninghill Fabrication Company Limited | Manufacturing | 1986 |
| Loaninghill Works Limited | Construction | 2026 |
| Local & Co Hospitality Ltd | Hospitality | 2025 |
| Local Community Hub Ltd | Wholesale & retail | 2023 |
| Local Retailer Ltd | Wholesale & retail | 2024 |
| Lochs & Links Golf Tours Limited | Administrative & support | 2024 |
| Log-I-Kal Solutions Limited | Transport & logistics | 2011 |
| Loganbrae Limited | Transport & logistics | 2003 |
| Logievale Holdings Limited | Real estate | 2016 |
| Lothian Cabs Ltd | Transport & logistics | 2016 |
| Lothian Domestics Ltd | Other services | 2018 |
| Lothian Monoblocks and Landscapes Ltd | Administrative & support | 2020 |
| Lothian Occupational Therapy Ltd | Health & social care | 2024 |
| Loveme Recipe Limited | Hospitality | 2026 |
| LS Internet Trading Ltd | Wholesale & retail | 2023 |
| Lsoltestennis Ltd | Arts & recreation | 2023 |
| Luxe Grooves Limited | Professional & scientific | 2023 |
| Luxury Furniture Ltd | Manufacturing | 2024 |
| Luxury Install Ltd | Construction | 2021 |
| Lynn Gray CUC Ltd | Professional & scientific | 2024 |
| Lyon & Co. Compliance Limited | Professional & scientific | 2010 |
| Lyrical Scotland Limited | Administrative & support | 2009 |
| M Akhtar Enterprises Ltd | Hospitality | 2019 |
| M&K Taxis Limited | Transport & logistics | 2012 |
| M.K. Site Services Limited | Manufacturing | 1997 |
| M.K.Parts Ltd | Wholesale & retail | 2023 |
| Maceldan Ltd | Hospitality | 1994 |
| Macfarlane Martin Ltd | Manufacturing | 2014 |
| Macintosh Optometry Limited | Wholesale & retail | 2018 |
| Mackenzie Masonry Limited | Construction | 2020 |
| Made to Inspire Ltd. | Wholesale & retail | 2015 |
| Made to Inspire Properties Ltd | Real estate | 2024 |
| Magic Foundry Limited | Professional & scientific | 2021 |
| Maison Elise Ltd | Information & communication | 2026 |
| Manderson Property Limited | Real estate | 2025 |
| Mantra Geeks Ltd | Information & communication | 2026 |
| Mantra Thai Holistic Ltd | Health & social care | 2026 |
| Maquinad Holdings Ltd | Financial services | 2025 |
| Maquinad Trading Limited | Hospitality | 2025 |
| Margarita Monque Venturoli Ltd | Health & social care | 2015 |
| Maria Lyme Healing Ltd | Wholesale & retail | 2023 |
| Marley & Co Pet Supplies Limited | Wholesale & retail | 2021 |
| Matthew 7 Ltd | Real estate | 2020 |
| Maxwell Bennett Limited | Administrative & support | 2009 |
| MB Investment (Group) Ltd | Real estate | 2016 |
| Mbah Ltd | Education | 2025 |
| Mbi.G Properties Ltd | Real estate | 2024 |
| Mccallum Ventures Ltd | Wholesale & retail | 2025 |
| Mcgregor's Taxis NO. 6 | | 1998 |
| Mcguire Heating Ltd | Construction | 2018 |
| Mcguire Plumbing Ltd | Construction | 2022 |
| MCL Properties (Scotland) Limited | Real estate | 2015 |
| Mcleod 69 Limited | Extraterritorial | 2013 |
| Mcnally Golf Holdings Ltd | Financial services | 2023 |
| Mcnally Golf Ltd | Education | 2021 |
| MD Management Consulting Limited | Information & communication | 2013 |
| MDT Reclaim Limited | Wholesale & retail | 2026 |
| Mech-A-Tech Heat Care Services Ltd | Extraterritorial | 2011 |
| Mech-A-Tech Heating and Hot Water Services Ltd | Extraterritorial | 2011 |
| Mech-A-Tech Heating Services Ltd | Extraterritorial | 2011 |
| Mech-A-Tech Home Heating Services Ltd | Extraterritorial | 2011 |
| Mech-A-Tech Home Services Ltd | Extraterritorial | 2011 |
| Medy Merch Ltd | Wholesale & retail | 2024 |
| Meksmurray Enterprise Technology Ltd | Wholesale & retail | 2026 |
| Meraki Solutions Ltd | Professional & scientific | 2026 |
| Mialba Property Ltd | Real estate | 2024 |
| Midlothian Car Sales Ltd | Other services | 2020 |
| Milo Property Ltd | Real estate | 2025 |
| Minarva Consulting Ltd | Professional & scientific | 2025 |
| Mira's Kitchen PVT Ltd | Hospitality | 2025 |
| Mitar Enviro Ltd | Administrative & support | 2023 |