| Karnak K9 Ltd | Agriculture & fishing | 2026 |
| KBA Commercial Ltd | Real estate | 2020 |
| KBA Homes Ltd | Real estate | 2016 |
| KC Creative Design Limited | Professional & scientific | 2020 |
| KCH Property Ltd | Real estate | 2024 |
| KD Contractors Dumfries Limited | Construction | 2019 |
| KD Muirhead Limited | Construction | 2009 |
| KDK Farm Limited | Agriculture & fishing | 2024 |
| Keepers Studio Limited | Wholesale & retail | 2017 |
| Keith Wells (Joiners) Limited | Construction | 2006 |
| Kellwood Lighting Ltd | Manufacturing | 2024 |
| Kennedy Finance Limited | Financial services | 2005 |
| Kenny Armstrong Plant Limited | Construction | 2017 |
| Kerin Orthopaedics Limited | Health & social care | 2024 |
| Kevin Gibson (Scotland) Ltd. | Construction | 2004 |
| KG4 Football Services Ltd | Arts & recreation | 2022 |
| KGK Properties Limited | Real estate | 2021 |
| KH Logistics (Scotland) Limited | Transport & logistics | 2022 |
| Kibbs Joinery Limited | Construction | 2010 |
| Kids Ahoy Limited | Health & social care | 2024 |
| Kildary Properties Ltd | Real estate | 2024 |
| Kilnford Farm Retail Limited | Wholesale & retail | 2009 |
| Kilo Shellfish Limited | Agriculture & fishing | 2008 |
| Kingan Forestry Limited | Agriculture & fishing | 2003 |
| Kingholm Garden Centre Limited | Wholesale & retail | 2020 |
| Kingmoor Healthcare Ltd | Health & social care | 2013 |
| Kirkatoft Group (UK) Limited | Information & communication | 2024 |
| Kirkcorra Properties Limited | Real estate | 2015 |
| Kirkland Farming Company Limited | Agriculture & fishing | 2018 |
| Kirkpatrick Farming Limited | Agriculture & fishing | 2013 |
| Kitchens and Bathrooms by C and C Joinery Ltd | Manufacturing | 2020 |
| Klic Cars Limited | Wholesale & retail | 1989 |
| Knox Sports Limited | Wholesale & retail | 2021 |
| Kota Developments Limited | Construction | 2024 |
| Kratos Security (Scotland) Limited | Administrative & support | 2026 |
| Krem Competitions Ltd | Arts & recreation | 2025 |
| KS Lettings Limited | Real estate | 2023 |
| KSA Partners Ltd | Real estate | 2021 |
| Ksdt Ltd | Education | 2020 |
| KW Lettings Ltd | Real estate | 2020 |
| L & S Fluids Limited | Professional & scientific | 2005 |
| L Glover Scaffolding Ltd | Construction | 2002 |
| L&M Todd Property Limited | Real estate | 2023 |
| L.I.Management Limited | Hospitality | 2016 |
| L.S.O. Guest House Limited | Hospitality | 2019 |
| L.S.O. Property Limited | Real estate | 2026 |
| LAF Hospitality Ltd | Hospitality | 2023 |
| LAG Tower Preservation Trust Limited | Arts & recreation | 2006 |
| Lambert Gill Scotland Limited | Extraterritorial | 2021 |
| Lanehead Consultancy Ltd | Professional & scientific | 2024 |
| Lauder Transport Limited | Transport & logistics | 2011 |
| Laverock Productions Limited | Information & communication | 2023 |
| Lavro Ltd | Real estate | 2025 |
| Layden Memorials Limited | Manufacturing | 2023 |
| LB Accountancy Limited | Professional & scientific | 2019 |
| LC Psychology Limited | Health & social care | 2024 |
| LE Chéile Ltd | Agriculture & fishing | 2024 |
| Leather Energy Services Ltd | Mining & quarrying | 2019 |
| LEE Glover Roofing Contractors Limited | Construction | 2003 |
| Lesley Greenlees Limited | Other services | 2010 |
| Lets GET Sporty CIC | Arts & recreation | 2012 |
| Levantine Distribution Limited | Wholesale & retail | 2024 |
| LGS Nominees Limited | Professional & scientific | 2007 |
| Li's Food Dumfries Limited | Hospitality | 2021 |
| Lick IT Desserts DFS Ltd | Wholesale & retail | 2026 |
| Life by Design Financial Services Limited | Financial services | 2024 |
| Liftd+G CIC | Education | 2019 |
| Light Water Limited | Other services | 2015 |
| Lighthouse Psychology - Child and Adolescent Services Limited | Professional & scientific | 2023 |
| Lincluden After School Group | Other services | 1998 |
| Line OUT Scot Ltd | Other services | 2019 |
| Link Orthopaedics UK Ltd | Wholesale & retail | 2018 |
| Linpetra Limited | Health & social care | 2015 |
| Little Gems Childcare Nursery Ltd | Education | 2024 |
| Little Loves Wellbeing CIC | Other services | 2019 |
| Little Wonderland Nursery Ltd | Education | 2023 |
| Loch Arthur Camphill Community Ltd | Agriculture & fishing | 2012 |
| Loch Ettrick Ltd | Administrative & support | 2025 |
| Lochanhead Limited | Real estate | 2018 |
| Lochside Fish and Chips Ltd | Hospitality | 2024 |
| Lochside Smile Centre Limited | Health & social care | 2025 |
| Lochthorn Eco-Pharma Limited | Wholesale & retail | 2022 |
| Lochthorn Leisure Ltd | Arts & recreation | 2020 |
| Lochthorn Medical Practice Limited | Health & social care | 2013 |
| Lockhart Properties (Dumfries) Limited | Real estate | 2012 |
| Lonestar Studios Ltd. | Construction | 2016 |
| Lotus Electrical Services Limited | Construction | 2006 |
| Louis Manson Search & Selection Ltd | Administrative & support | 2009 |
| Lowland Accountancy Ltd. | Professional & scientific | 2001 |
| Lowland Brewers and Distillers Ltd | Manufacturing | 2023 |
| Lowtherpropertydumfries Ltd | Real estate | 2023 |
| LOX Salon Limited | Real estate | 2023 |
| LPM Contracting Limited | Construction | 2022 |
| LR Trading Enterprises Ltd | Manufacturing | 2017 |
| Luis Bispa & Co Ltd | Real estate | 2025 |
| LWR Training & Services Ltd | Administrative & support | 2022 |
| M Caines Joinery Ltd | Construction | 2022 |
| M Cartner Limited | Transport & logistics | 2004 |
| M Gaffney and Sons Limited | Construction | 2022 |
| M H Farming Limited | Extraterritorial | 2003 |