| Land Sea & Air Joinery Ltd | Construction | 2025 |
| Landgate Resources L.P. | | 2015 |
| Landhorn Alliance L.P. | | 2015 |
| Landley Business L.P. | | 2015 |
| Landline Company L.P. | | 2015 |
| Landlord Experts L.P. | | 2015 |
| Landscale Logistics L.P. | | 2015 |
| Landscape Logistics Grounds Maintenance Ltd | Administrative & support | 2021 |
| Landsoft Overseas L.P. | | 2015 |
| Langlands & Mcainsh Limited | Manufacturing | 1983 |
| Langside Contracts Limited | Other services | 2015 |
| LAO Solutions Ltd | Other services | 2024 |
| Lapis Valley Limited | Real estate | 2025 |
| Lara Lets Limited | Real estate | 2025 |
| Lara Letting Limited | Real estate | 2008 |
| Largo Bay Trading Company Limited | Manufacturing | 2014 |
| Largo MG Ltd | Wholesale & retail | 2025 |
| Larkhall Turkish Barbers Ltd | Other services | 2018 |
| Larkway Solutions L.P. | | 2015 |
| Laro Ltd | Construction | 2021 |
| Larp Properties Ltd | Real estate | 2021 |
| Lart Services Ltd | Professional & scientific | 2021 |
| Later Life Planning (Consultancy) Limited | Professional & scientific | 2017 |
| Latimers Publishing Ltd | Information & communication | 2023 |
| Launch IT Trust Dundee | Education | 2017 |
| Laundry Loop Ltd | Administrative & support | 2025 |
| Laundry On-Line Ltd. | Other services | 2006 |
| Laundry On-Line Tayside Limited | Other services | 2020 |
| Laura System LP | | 2017 |
| Laurabelle Aesthetics Ltd | Other services | 2018 |
| Laurent 11 Ltd | Construction | 2018 |
| Laurie Adam Mortgages Limited | Financial services | 2024 |
| Lauritsen Products Limited | Health & social care | 2020 |
| Laveeza Zaman Ltd | Transport & logistics | 2024 |
| Lavish by Anya Ltd | Other services | 2018 |
| Lavley Trade LP | | 2017 |
| Lawhead Developments Limited | Construction | 2013 |
| Lawhill Limited | Professional & scientific | 2010 |
| Lawntech Garden Machinery Ltd | Manufacturing | 2020 |
| Lawrence Trade L.P. | | 2015 |
| Lawrie Consultants Ltd | Professional & scientific | 2025 |
| Laws Contracts Ltd | Construction | 2021 |
| Lawside Travel Limited | Administrative & support | 2022 |
| Lawson Properties Limited | Construction | 1967 |
| Lawson Trustees Limited | Administrative & support | 2004 |
| Layedwell Flooring (Dundee) Limited | Construction | 2014 |
| LB Rope Access Ltd | Construction | 2026 |
| LBD Studio Ltd | Professional & scientific | 2019 |
| Lbkebabhouse Ltd | Hospitality | 2025 |
| LBM Accounting Limited | Professional & scientific | 2026 |
| LCB (Dundee) Ltd | Health & social care | 2025 |
| LD Seating Ltd | Wholesale & retail | 2016 |
| LDG (Dundee) Ltd | Health & social care | 2026 |
| LDP Electrical Solutions Ltd | Manufacturing | 2025 |
| LDS Builders Services Limited | Construction | 2017 |
| LE Chic Boutique Ltd | Wholesale & retail | 2023 |
| LE Monde 1876 Ltd | Hospitality | 2025 |
| Lead Learn Grow Limited | Other services | 2021 |
| Leadflow Systems Ltd | Professional & scientific | 2026 |
| Leadhook Systems Ltd | Information & communication | 2023 |
| Leads Fort Ltd | Wholesale & retail | 2024 |
| Leadstar Experts L.P. | | 2015 |
| Leaf & Earl Limited | Wholesale & retail | 2020 |
| Leafy Lifts Ltd | Transport & logistics | 2017 |
| Lean Life Solutions Limited | Professional & scientific | 2012 |
| Leapshack Ltd | Real estate | 2020 |
| Leaptech Design Ltd | Administrative & support | 2010 |
| Learn + Grow Childcare Ltd | Health & social care | 2024 |
| Learn+Grow Children's Nursery Ltd | Education | 2020 |
| Learning Levels Ltd | Administrative & support | 2019 |
| Learnling Ltd | Professional & scientific | 2025 |
| Ledyatt Ltd | Construction | 2019 |
| Ledyatt Steading Development Limited | Real estate | 2022 |
| LEE Clark Scaffolding Limited | Construction | 2019 |
| LEE Hairdressing Limited | Other services | 2010 |
| Lef&F Ltd | Information & communication | 2021 |
| Legacy Homes Scotland Limited | Real estate | 2014 |
| Legal Cashroom Services Limited | Professional & scientific | 2021 |
| Legal Lane Limited | Professional & scientific | 2022 |
| LEGALHELP4UA Ltd | Information & communication | 2026 |
| Legalstuff Limited | Professional & scientific | 2004 |
| Legend's Crew Ltd | Hospitality | 2018 |
| Leisure & Culture Dundee Trading C.I.C. | Extraterritorial | 2011 |
| LEJ Limited | Construction | 2004 |
| Lenderg Ventures LP | | 2017 |
| LEO Luxe Competitions Ltd | Arts & recreation | 2025 |
| LEO Marts Ltd | Wholesale & retail | 2024 |
| Leoameliad Ltd | Administrative & support | 2026 |
| Leon Bespoke Ltd | Manufacturing | 2021 |
| Leonard Mondial Company Limited | Real estate | 1985 |
| Lergen Style LP | | 2017 |
| LES Turriff Limited | Wholesale & retail | 2007 |
| Lesley Duncan Homes Ltd | Information & communication | 2015 |
| Lesleyonwheels Ltd | Transport & logistics | 2025 |
| Lesleys Limited | Hospitality | 2025 |
| LET IT Right Ltd | Real estate | 2011 |
| LET the FUN BE GIN Limited | Hospitality | 2023 |
| Letham Holdings Limited | Financial services | 2016 |
| Lets Rent Inverurie Limited | Hospitality | 2017 |
| Letsbwise Estate Agents Ltd | Real estate | 2018 |