| L O'Hare Dance Ltd | Other services | 2025 |
| L W GUS Ltd | Hospitality | 2025 |
| L. Stephenson & Sons Limited | Construction | 2005 |
| LA5 Estates Ltd | Real estate | 2025 |
| Laal Yams Ltd | Hospitality | 2024 |
| Lake Coast and Dale Leisure Limited | Extraterritorial | 2010 |
| Lake District Developments Limited | Construction | 2015 |
| Lake District Sky Trails Limited | Professional & scientific | 2018 |
| Lake View Landscaping Ltd | Administrative & support | 2022 |
| Lakeland Events Community Interest Company | Education | 2018 |
| Lakeland Home Visioncare Ltd | Health & social care | 2005 |
| Lakeland Media Ltd | Professional & scientific | 2025 |
| Lakeland Projects Ltd | Professional & scientific | 2025 |
| Lakes & Borders LPG Limited | Wholesale & retail | 2021 |
| Lakes Adventure Ltd | Arts & recreation | 2017 |
| Lakes Computer Consultants Limited | Information & communication | 2002 |
| Lakes Plumbing Installations Ltd | Construction | 2013 |
| Lakes Quality Cleaning Limited | Administrative & support | 2025 |
| Lakes Quality Laundry Limited | Administrative & support | 2025 |
| Lakes Sawmill Ltd | Manufacturing | 2024 |
| Lakes Signature Cleans Limited | Administrative & support | 2026 |
| Lakes Solar Ltd | Wholesale & retail | 2020 |
| Lakes Wills Ltd | Professional & scientific | 2022 |
| Lakeside Builders Ltd | Construction | 2026 |
| Lakeside School Limited | Education | 2005 |
| Lakewood Stoves Limited | Wholesale & retail | 2017 |
| Lancashire Building Maintenance Limited | Construction | 2025 |
| Lancashire Data Solutions Limited | Information & communication | 2003 |
| Lancashire Solar Ltd | Construction | 2023 |
| Lancaster Coffee House Limited | Hospitality | 2020 |
| Lancaster Damp Proofing Limited | Construction | 2017 |
| Lancaster Electrical Services Limited | Construction | 2021 |
| Lancaster Motorhomes and Caravans Limited | Wholesale & retail | 2017 |
| Lancastercleaners Ltd | Administrative & support | 2018 |
| Landmark Environmental Limited | Construction | 2000 |
| Lane House (Kirkby Lonsdale) Management Limited | Households | 2025 |
| Lane House Farm Ltd | Agriculture & fishing | 2026 |
| Langdale Tooling Limited | Manufacturing | 2019 |
| Langman Construction Services Ltd | Construction | 2007 |
| Lara Estates Ltd | Real estate | 2019 |
| Larksfoot CIC | Education | 2020 |
| Lars (Holdings) Limited | Financial services | 2013 |
| Lars Communications Limited | Information & communication | 1995 |
| Larson Properties Limited | Real estate | 2006 |
| Launch Lead Legacy Limited | Information & communication | 2026 |
| Law & Wren T/A Brief Encounter Bistro & Bar Ltd | Hospitality | 2020 |
| Lawsons Hazelwood Limited | Construction | 2003 |
| LBF Solutions Ltd | Professional & scientific | 2008 |
| LD Autos Limited | Wholesale & retail | 2024 |
| Leafland Limited | Households | 1999 |
| Lean Body Systems Limited | Arts & recreation | 2014 |
| Leasecare Limited | Real estate | 1987 |
| LED Direct Limited | Wholesale & retail | 2010 |
| LEE Coombe Ltd | Administrative & support | 2022 |
| Legal Marketing Works Ltd. | Professional & scientific | 2016 |
| Leighton Tax Services Limited | Professional & scientific | 2002 |
| LEO + Hyde Limited | Arts & recreation | 2022 |
| LEVELUP360 Ltd | Professional & scientific | 2025 |
| Levensight Ltd | Professional & scientific | 2024 |
| Liddlemill Ltd | Transport & logistics | 2005 |
| Lifestyle Wealth Planning Ltd | Financial services | 2018 |
| Lilypad Leadership and HR Ltd | Administrative & support | 2019 |
| Lilywhite Cleaning Services Ltd | Administrative & support | 2026 |
| Lindsay Mccrae Limited | Information & communication | 2012 |
| Linnea Mills Consulting Ltd | Professional & scientific | 2022 |
| Little Engineering Limited | Manufacturing | 2007 |
| Little Walkers (KL) Limited | Wholesale & retail | 2016 |
| Live Fell Ltd | Wholesale & retail | 2019 |
| Living Assisted Solutions (LAS) Ltd | Administrative & support | 2017 |
| Living Home Furnishings Limited | Wholesale & retail | 2002 |
| LKR Stoves Ltd | Construction | 2021 |
| LMR Properties (North West) Limited | Real estate | 2025 |
| Loch Retreats Ltd | Real estate | 2026 |
| Lodge Quarry Garage Limited | Wholesale & retail | 2008 |
| Logical Interlude Ltd | Information & communication | 2019 |
| Lonberry Limited | Other services | 2003 |
| Longagra Limited | Agriculture & fishing | 2005 |
| Longlands Farm Retreats Ltd | Hospitality | 2017 |
| Longmere Crescent 1967 Limited | Extraterritorial | 2015 |
| Lonsdale Food Technical Consulting Ltd | Professional & scientific | 2013 |
| Lonsdale Health Products Limited | Manufacturing | 1983 |
| Lonsdales Auctioneers Ltd | Wholesale & retail | 2023 |
| Lookrich Ltd | Manufacturing | 2014 |
| Love EWE Dairy Limited | Hospitality | 2020 |
| Loveherder Ltd | Education | 2025 |
| LOW Greenlands Holiday Park Limited | Hospitality | 2019 |
| Lowfields Farm Limited | Manufacturing | 2021 |
| Lowfold Landscapes Limited | Administrative & support | 2022 |
| Lowther Court (Hutton Roof) Limited | Households | 2007 |
| Lucy Parkhouse & Co Ltd | Real estate | 2025 |
| Ludus Online Limited | Information & communication | 2006 |
| Luminate Consulting Group Ltd | Professional & scientific | 2004 |
| Lund & Law Interiors Limited | Manufacturing | 2015 |
| Lundhaus Limited | Manufacturing | 2023 |
| Lune and Fylde Farmers Limited | Agriculture & fishing | 1996 |
| Lune Valley Crockery Hire Ltd | Administrative & support | 2020 |
| Lune Valley Joinery Ltd | Construction | 2014 |
| Lune Valley Landscapes and Ground Maintenance Limited | Administrative & support | 2023 |
| Lune Valley Leisure Limited | Wholesale & retail | 2021 |
| Lune Valley Lodges Ltd | Hospitality | 2022 |