| Let’S Plumb Ltd | Construction | 2024 |
| Levenglen Developments Limited | Extraterritorial | 2015 |
| Levins-Discovery Limited | Education | 2015 |
| LEX Fabrications Limited | Construction | 2021 |
| Lexhive Limited | Other services | 2020 |
| Lexington Properties (Scotland) Limited | Real estate | 2017 |
| Lexmara Limited | Professional & scientific | 2017 |
| Lexnet Express L.P. | | 2012 |
| Lexway Commercial L.P. | | 2015 |
| Lexwood Universal L.P. | | 2016 |
| Leyholm Projects L.P. | | 2015 |
| Leytown Projects L.P. | | 2015 |
| LF Commodities L.P. | | 2015 |
| Lfaj Ltd | Wholesale & retail | 2025 |
| Lfelectrical Limited | Construction | 2024 |
| LG Property Lets Limited | Real estate | 2015 |
| LGC Property Investments Ltd | Real estate | 2022 |
| LGM Worldwide L.P. | | 2015 |
| LGX Merchants L.P. | | 2010 |
| LH Renewable Services Ltd | Construction | 2023 |
| LHC Builders Ltd | Construction | 2016 |
| LHM Residential Limited | Professional & scientific | 2024 |
| Lhsl 1 Limited | Professional & scientific | 2018 |
| Lhsl Property Holdings Limited | Financial services | 2025 |
| Liam Bruce Joinery Ltd | Construction | 2024 |
| Liam Fitzsimons Ltd | Transport & logistics | 2025 |
| Liam Simpson Medical Ltd | Health & social care | 2026 |
| Lianna's Body Therapy Ltd | Manufacturing | 2023 |
| Liberate Solutions Limited | Professional & scientific | 2025 |
| Liberty Fitting Service Limited | Construction | 2003 |
| Liddell Engineering Ltd | Manufacturing | 2018 |
| Life on Ice International Ltd | Transport & logistics | 2024 |
| Life on Ice Ltd | Transport & logistics | 2019 |
| Lifegate | Other services | 2005 |
| Lifegraph Ltd | Information & communication | 2026 |
| Liff Foods Ltd | Hospitality | 2024 |
| Liff Properties Ltd | Real estate | 2025 |
| Lifting Management Services Ltd. | Professional & scientific | 2000 |
| Liftz Global Ltd | Manufacturing | 2023 |
| Lightbulb Global LP | | 2016 |
| Lightbulb Performance Coaching Limited | Professional & scientific | 2019 |
| Lightmark Complex L.P. | | 2012 |
| Lightmark Express L.P. | | 2016 |
| Lightmore Universal L.P. | | 2015 |
| Lightray Technology L.P. | | 2015 |
| Lignum (Dundee) Limited | Professional & scientific | 1968 |
| Lilac Dobby Limited | Other services | 2020 |
| Lilatech Services Ltd | Mining & quarrying | 2018 |
| Lillie Beau Ltd | Other services | 2023 |
| Lima Barber Limited | Other services | 2022 |
| Linda's Larder Limited | Hospitality | 2025 |
| Linden Neurological Services Limited | Health & social care | 2014 |
| Lindertis Company (South) Limited | Agriculture & fishing | 1998 |
| Lindsay Clark Blinds Limited | Wholesale & retail | 2023 |
| Lindway Commercial L.P. | | 2015 |
| Lineup Studios Limited | Other services | 2017 |
| Linkat Psychology, LLP | | 2019 |
| Linnen Services Ltd | Administrative & support | 2024 |
| Lino Richy Ltd | Construction | 2023 |
| Linton Ventures LP | | 2017 |
| Lintonvale (Scotland) Ltd | Construction | 2012 |
| Lionmax Energy L.P. | | 2015 |
| Lisa Nails & Spa Lochee Ltd | Other services | 2024 |
| Little Belle Limited | Real estate | 2019 |
| Little Dreamers Nursery School Ltd | Health & social care | 2025 |
| Little Lies Ltd | Wholesale & retail | 2015 |
| Little Things Cafe Limited | Hospitality | 2018 |
| Little Voice Communications Limited | Professional & scientific | 2005 |
| Liva Properties Limited | Hospitality | 2025 |
| Liveoak Technology Ltd | Wholesale & retail | 2022 |
| Living Concept Sofas Limited | Wholesale & retail | 2026 |
| Living Design Scotland Limited | Manufacturing | 2025 |
| Living Space (Scotland) Ltd | Real estate | 2017 |
| Living Stone Explorers International Ltd | Other services | 2025 |
| Livivy Services Limited | Professional & scientific | 2024 |
| Ljjs Properties Limited | Real estate | 2026 |
| LJK Properties Ltd | Real estate | 2018 |
| LJR Enterprises Ltd | Real estate | 2024 |
| LJR Joinery Limited | Construction | 2017 |
| LJW Property Group Ltd | Real estate | 2024 |
| LK Cabs Ltd | Transport & logistics | 2020 |
| LK Parcels Ltd | Transport & logistics | 2026 |
| LKS Construction Limited | Construction | 2018 |
| LKS Export L.P. | | 2015 |
| LKU Limited | Wholesale & retail | 2025 |
| LL Investments and Developments Ltd | Real estate | 2024 |
| LL Mechanical Division Ltd | Construction | 2025 |
| LLA Scaffolding Ltd | Construction | 2026 |
| LLP Couriers Ltd | Transport & logistics | 2025 |
| LM & G Limited | Real estate | 2009 |
| LM Civils Ltd | Construction | 2024 |
| LM Electrical Access Ltd | Construction | 2018 |
| LM Global Consulting LP | | 2018 |
| LM Taxis Ltd | Transport & logistics | 2022 |
| LMJ Construction Ltd | Professional & scientific | 2013 |
| Lmlk Limited | Transport & logistics | 2025 |
| Lmls Welding Ltd | Construction | 2022 |
| Lmsmtaverns Ltd | Hospitality | 2025 |
| LN Development Scotland Limited | Construction | 2025 |
| LN Henderson & Associates Limited | Construction | 2006 |