| LAYER8 Communications Limited | Information & communication | 2016 |
| Layers Accountancy Limited | Professional & scientific | 2023 |
| Layers Group Limited | Financial services | 2026 |
| LB Education Group Limited | Financial services | 2018 |
| LB Education Services Ltd | Administrative & support | 2003 |
| LB Golf Ltd | Hospitality | 2016 |
| LB Supplies Limited | Wholesale & retail | 2010 |
| LC Concepts Ltd | Wholesale & retail | 2024 |
| LC1 Cheltenham Limited | Households | 1981 |
| LCR Training Academy Ltd | Education | 2025 |
| LD Real Estate Limited | Financial services | 2020 |
| LD Renovations Limited | Construction | 2024 |
| LDM3 Farms Limited | Agriculture & fishing | 1967 |
| LDR Property Limited | Real estate | 2022 |
| LDV Consulting Ltd | Information & communication | 2024 |
| LE Grand Developments Limited | Construction | 2012 |
| LE Petit Atelier Limited | Professional & scientific | 2021 |
| LE Roux Chiropractic Ltd | Health & social care | 2002 |
| LE Savoir Bar Ltd | Hospitality | 2025 |
| Leadership DNA Ltd | Professional & scientific | 2025 |
| Leading Edge Decorators Ltd | Construction | 2021 |
| Leading Edge Technology Limited | Information & communication | 1999 |
| Leafex Limited | Real estate | 2022 |
| Lean 4 Learning Limited | Education | 2012 |
| Lean on EA Ltd | Administrative & support | 2024 |
| Lean TM Limited | Manufacturing | 2020 |
| Learn With US Ltd | Education | 2018 |
| Learn, Share, Care Ltd | Public administration | 2017 |
| Learning Naturally Ltd | Education | 2024 |
| Leazes Quadrus Financial Planning Ltd | Professional & scientific | 2021 |
| LEB SA Property Ltd | Real estate | 2025 |
| LEC Contracting Ltd | Information & communication | 2020 |
| Leckhampton Autocentre Limited | Wholesale & retail | 2023 |
| Leckhampton Barbers Ltd | Other services | 2025 |
| Leckhampton Bathrooms & Kitchens Ltd | Wholesale & retail | 1996 |
| Leckhampton Builders Limited | Construction | 1990 |
| Leckhampton Builders Property Services Ltd | Construction | 2018 |
| Leckhampton Chiropractic Clinic Ltd. | Health & social care | 2004 |
| Leckhampton Dairies Limited | Real estate | 1958 |
| Leckhampton Developments (K W) Ltd | Construction | 2026 |
| Leckhampton Developments Ltd | Financial services | 2026 |
| Leckhampton Estates (Ullenwood) Limited | Real estate | 2014 |
| Leckhampton Estates Barnwood Ltd | Construction | 2025 |
| Leckhampton Estates Investments 2012 Limited | Construction | 2012 |
| Leckhampton Estates Investments Limited | Construction | 2003 |
| Leckhampton Estates Limited | Real estate | 1946 |
| Leckhampton Estates Promenade Ltd | Construction | 2026 |
| Leckhampton Estates West END Quay Limited | Real estate | 2007 |
| Leckhampton Fencing & Landscaping Ltd | Administrative & support | 2023 |
| Leckhampton Forge Limited | Manufacturing | 2016 |
| Leckhampton Group Limited | Extraterritorial | 2020 |
| Leckhampton Handmade Kitchens Ltd | Extraterritorial | 2021 |
| Leckhampton Handyman Ltd | Construction | 2024 |
| Leckhampton Joinery Limited | Manufacturing | 2020 |
| Leckhampton Plastics Ltd | Other services | 2021 |
| Leckhampton Rise (Management) Limited | Households | 2017 |
| Leckhampton Shepherds Huts Ltd | Construction | 2021 |
| Leckhampton Studios Ltd | Arts & recreation | 2024 |
| Leckhampton Views (Management) Limited | Households | 2015 |
| Lecksmix Limited | Manufacturing | 1995 |
| Lecraroy Limited | Households | 1974 |
| Ledbury Projects LLP | | 2009 |
| LEE Hibbert Consultancy Services Ltd | Information & communication | 2018 |
| Lee-Woolf Limited | Agriculture & fishing | 1984 |
| Leemar Care Services Ltd | Public administration | 2026 |
| Leeward Advisory UK Limited | Administrative & support | 2015 |
| Leeward Capital Advisors Limited | Financial services | 2017 |
| Legacy Brands Limited | Wholesale & retail | 2020 |
| Legacy Holdings Limited | Real estate | 2024 |
| Legacy NG Limited | Energy | 2024 |
| Legal & Medical Investments Limited | Financial services | 1997 |
| Legato Consulting Limited | Professional & scientific | 2025 |
| Leissa Davis Limited | Other services | 2003 |
| Leisure Finance Ltd | Extraterritorial | 2026 |
| Leisure Technics Limited | Wholesale & retail | 2020 |
| Leisurexp Ltd | Wholesale & retail | 2018 |
| Lektek Ltd | Construction | 2014 |
| Leland Music Limited | Professional & scientific | 2005 |
| Lemerock Ltd | Wholesale & retail | 2026 |
| Lemington Advisory Limited | Professional & scientific | 2022 |
| Lemon Projects Limited | Professional & scientific | 2014 |
| Lemonhello Limited | Wholesale & retail | 2023 |
| Leonard Diamond Holdings Limited | Financial services | 2021 |
| Leonards Supermarket Limited | Real estate | 1972 |
| Leonards Wholesale Limited | Professional & scientific | 1976 |
| Leopharma Limited | Wholesale & retail | 2012 |
| Lepiro Holdings Limited | Financial services | 2024 |
| Lepus Consulting Ltd | Professional & scientific | 2011 |
| LES Cadeaux Caches Ltd | Wholesale & retail | 2021 |
| Leswell Street Enterprises Limited | Real estate | 2004 |
| Let's Cook With Josie C.I.C. | Hospitality | 2022 |
| Letbee Limited | Real estate | 2025 |
| Lets Focus Ltd | Real estate | 2024 |
| Letterkenny Properties Limited | Real estate | 2014 |
| LEV Safety Solutions Ltd | Administrative & support | 2006 |
| Level Clothing Ltd | Wholesale & retail | 2023 |
| Levicticus D Ltd | Administrative & support | 2010 |
| Levinson Ventures Ltd | Financial services | 2025 |
| Levn Ltd | Professional & scientific | 2025 |
| Lewis Avutaga Fitness Ltd | Arts & recreation | 2022 |