| Kinglassie Developments Limited | Construction | 2001 |
| Klear-It Limited | Water & waste | 2000 |
| KLM Systems Ltd | Information & communication | 2024 |
| Kmtg Trading Ltd | Hospitality | 2024 |
| Knight Horizon Trading Limited | Wholesale & retail | 2026 |
| Kocheril Properties Ltd | Real estate | 2025 |
| Kontroll Solutions Ltd | Information & communication | 2020 |
| KP Cleaning and Laundry Services Ltd | Administrative & support | 2026 |
| KP Dependables Ltd | Professional & scientific | 2022 |
| Krazy Napkins Ltd | Wholesale & retail | 2024 |
| Kristoffersen Carpets & Flooring Ltd. | Wholesale & retail | 2006 |
| Kudostix Ltd | Financial services | 2022 |
| KUT Kost Food Store Ltd | Wholesale & retail | 2019 |
| Kvuk Dalkeith Ltd | Wholesale & retail | 2023 |
| Kwatproperty Ltd | Real estate | 2025 |
| L a Agents (Scotland) Ltd. | Wholesale & retail | 2013 |
| L Boyle Enterprises Ltd. | Extraterritorial | 2009 |
| L D Murray Consulting Ltd | Professional & scientific | 2017 |
| L V Properties Ltd | Real estate | 2020 |
| L&E Graham Estates Ltd | Real estate | 2025 |
| L&J Elite Builders Ltd | Construction | 2025 |
| L&M Complete Fireplace Solutions Limited | Construction | 2023 |
| L. R. Executive Travel Ltd. | Transport & logistics | 2009 |
| LA P'Tite Folie Ltd | Hospitality | 2020 |
| LA Tech Ltd | Professional & scientific | 2022 |
| LAG NA Coille Letting Ltd | Households | 2026 |
| Laidlaw Consultancy Services Ltd | Professional & scientific | 2018 |
| Lakemount Limited | Transport & logistics | 2001 |
| Lala AV Limited | Administrative & support | 2025 |
| Lammermuir Consulting Ltd | Professional & scientific | 2013 |
| Lamont & Lamont Ltd | Professional & scientific | 2026 |
| Land Warrior Ltd | Wholesale & retail | 2014 |
| Land Warrior Sports Limited | Wholesale & retail | 2008 |
| Lang Syne Publishers Limited | Wholesale & retail | 1974 |
| Lanmoor Edinburgh Limited | Real estate | 2024 |
| Laser and Imaging Sciences Ltd. | Manufacturing | 2001 |
| Lauren Mckay Content Limited | Professional & scientific | 2022 |
| Lawroofing Scotland Ltd | Construction | 2026 |
| Lawson Property Ventures Limited | Real estate | 2026 |
| LBA Studios Limited | Arts & recreation | 2023 |
| LDF Lighting Ltd | Professional & scientific | 2017 |
| LDL Building & Construction Ltd | Construction | 2019 |
| Leading Lines Media Ltd | Information & communication | 2024 |
| LEE Brady’S Landscaping Ltd | Construction | 2026 |
| Legge Associates Limited | Professional & scientific | 1992 |
| Leith Aperitif Ltd | Manufacturing | 2026 |
| Lennie Holdings Ltd | Financial services | 2025 |
| Lennie Property Ltd | Real estate | 2024 |
| Levant Properties Management Ltd | Households | 2020 |
| Levant Sweets Ltd | Hospitality | 2019 |
| Level TEN Fitness Limited | Arts & recreation | 2019 |
| Lewis & Clark Ltd | Other services | 2024 |
| Lewis Arthur Decorating Services Limited | Construction | 2021 |
| Lewis Cairns Coaching Ltd | Health & social care | 2024 |
| LG Enterprise Ltd | Other services | 2009 |
| LG Professional Spray Painting Ltd | Construction | 2014 |
| Liam Gray Stairmakers Ltd | Construction | 2020 |
| Liberton Developments Scotland Limited | Construction | 2023 |
| Lightworks Events Limited | Arts & recreation | 2017 |
| Lilium Ltd | Wholesale & retail | 2003 |
| Limitless Bathrooms Ltd | Construction | 2026 |
| Limitless Heating Ltd | Construction | 2017 |
| Linequest Limited | Transport & logistics | 2002 |
| Lintsdj Ltd | Arts & recreation | 2025 |
| Little Warrior Productions Ltd | Information & communication | 2023 |
| Live Systems Ltd. | Arts & recreation | 2000 |
| Livingston Dental Care Ltd | Health & social care | 2021 |
| LJ & a Property Limited | Real estate | 2023 |
| LJ Lettings Edinburgh Ltd | Real estate | 2026 |
| LL25 Construction Limited | Construction | 2026 |
| Locate AI Ltd | Information & communication | 2025 |
| Lochinvar Labour Solutions Ltd | Construction | 2025 |
| Locus Lettings Ltd | Real estate | 2024 |
| Logan IT Services Limited | Information & communication | 2023 |
| Logan Residential Limited | Real estate | 2026 |
| Loganlea Trout Fishery Ltd | Agriculture & fishing | 2024 |
| Lorenzo and Sons Limited | Hospitality | 2023 |
| Lothian Borders Property Services Ltd | Transport & logistics | 2025 |
| Lothian Craft Cars Ltd | Wholesale & retail | 2024 |
| Lothian Digital Solutions Ltd | Information & communication | 2019 |
| Lothian Insurance Brokers Ltd | Financial services | 2013 |
| Lothian Recycling Limited | Real estate | 1993 |
| Lothian Renewables Ltd | Construction | 2012 |
| Lothian Secretarial Limited | Professional & scientific | 2003 |
| Lothian Spray Specialists Ltd | Construction | 2023 |
| Lothians Criminal Defence Limited | Professional & scientific | 2023 |
| Lothians Veterans' Centre Limited | Administrative & support | 2009 |
| Lowcost Scot Limited | Wholesale & retail | 2021 |
| Lowland Leisure Supplies Ltd | Wholesale & retail | 2018 |
| LR Payroll Services Ltd | Professional & scientific | 2020 |
| LS Films Ltd | Information & communication | 2021 |
| LS Global Holdings Ltd | Professional & scientific | 2018 |
| LS Productions Global Ltd | Information & communication | 2006 |
| Lskm Limited | Wholesale & retail | 2014 |
| LSP SPV 3 Ltd | Information & communication | 2024 |
| LUCA11157 Ltd | Wholesale & retail | 2025 |
| Lutha Limited | Professional & scientific | 2021 |
| LUX Keys Property Ltd | Real estate | 2024 |
| Luxury Nails & Spa Dalkeith Ltd | Other services | 2024 |
| LVT Floor Company Limited | Construction | 2025 |