| LNG Property Lettings Ltd | Real estate | 2025 |
| Loaded Concepts Ltd | Administrative & support | 2023 |
| Loaded Patatakia Ltd | Hospitality | 2025 |
| Loadline Industrial L.P. | | 2015 |
| Locarno Energy Limited | Real estate | 2022 |
| Locasa Ltd | Construction | 2016 |
| Loch Long Trading Limited | Hospitality | 2018 |
| Loch Luxe Travel Limited | Transport & logistics | 2019 |
| Loch Rannoch Estate Limited | Hospitality | 2020 |
| Lochee Express Carwash Limited | Other services | 2021 |
| Lochee Property Company Limited | Households | 2019 |
| Lochee Self Storage Ltd | Real estate | 2026 |
| Lochee United FC 1892 Ltd | Arts & recreation | 2026 |
| Lochee United Football Club Ltd | Arts & recreation | 2022 |
| Lochlands Mill Ltd | Real estate | 2023 |
| Lochside Therapy Limited | Health & social care | 2023 |
| Lochview Design Ltd | Information & communication | 2022 |
| Lockair Limited | Professional & scientific | 2017 |
| Locksmith Dundee Ltd | Other services | 2025 |
| Locksmith Performance Ltd | Wholesale & retail | 2026 |
| Lockwood Tree Specialists Ltd | Administrative & support | 2017 |
| Logex Projects Ltd | Construction | 2014 |
| Logic Wealth Limited | Real estate | 2018 |
| Logie Building Services Limited | Construction | 2023 |
| Logiealmond Ltd | Hospitality | 2016 |
| Logotex L.P. | | 2013 |
| Logotronic L.P. | | 2015 |
| Logowest L.P. | | 2012 |
| LOK Plumbing & Heating Limited | Construction | 2025 |
| Lombard Inter LP | | 2012 |
| Lomond CEO Services LLP | | 2008 |
| Lomond Home & Garden Services Limited | Administrative & support | 2018 |
| Lomond Property Investments Limited | Real estate | 2023 |
| Lomond Rigging and Training Assessment Limited | Education | 2016 |
| Londun Ltd | Real estate | 2026 |
| Long Bredy (UK) Limited | Hospitality | 2021 |
| Longdale Corporation L.P. | | 2015 |
| Longforgan Inn Ltd | Hospitality | 2026 |
| Longhaugh Developments Limited | Construction | 2018 |
| Longs of Monifieth Ltd | Wholesale & retail | 2010 |
| Longs of Monifieth Properties Ltd | Real estate | 2025 |
| Longtown Logistics Ltd | Transport & logistics | 2025 |
| Loom Foods Ltd | Wholesale & retail | 2025 |
| Loop Local (Deliveries) Limited | Transport & logistics | 2026 |
| Lordex Sales L.P. | | 2011 |
| Lordex Worldwide L.P. | | 2015 |
| Lordstar Industries L.P. | | 2015 |
| Lordway Invest L.P. | | 2015 |
| Loria Consultancy Limited | Professional & scientific | 2018 |
| Lorienframe Limited | Professional & scientific | 1997 |
| Lorison Corp. LP | | 2015 |
| Lorne View Homes Limited | Construction | 2021 |
| Lornebrook Properties Limited | Real estate | 2025 |
| Lorrmac Ltd | Professional & scientific | 2011 |
| Lorry.Scot Ltd | Transport & logistics | 2025 |
| Lost Galaxy Ltd | Wholesale & retail | 2025 |
| LOT Management Services Limited | Administrative & support | 2024 |
| Lothian Car Panels UK Ltd | Wholesale & retail | 2017 |
| Lotus Transformation Ltd | Information & communication | 2024 |
| Louise Todd Property Management Ltd | Households | 2022 |
| Love Highland Limited | Wholesale & retail | 2009 |
| Lovett's Barber Shop (Broughty Ferry) Ltd | Other services | 2019 |
| Lovett's Barber Shop (Dundee) Ltd | Other services | 2024 |
| LOW Bros Construction Limited | Construction | 2022 |
| LOW Holdings (Scotland) Limited | Real estate | 2011 |
| Lowler Lifting Services Ltd | Construction | 2025 |
| Lows of Dundee Limited | Wholesale & retail | 1986 |
| Lowtek Games Limited | Information & communication | 2020 |
| Lowton Projects L.P. | | 2015 |
| LOY Market LP | | 2016 |
| LPB Technical Services Limited | Administrative & support | 2001 |
| LRC Renewables Ltd | Energy | 2026 |
| LRK Scaffolding Ltd | Construction | 2020 |
| Lrms Holdings Ltd | Real estate | 2025 |
| Lrro Electrical Ltd | Construction | 2010 |
| LS Cabs Ltd | Transport & logistics | 2021 |
| LS Contract Solutions Limited | Mining & quarrying | 2018 |
| LS Electrical Group Ltd | Construction | 2025 |
| LS Flat Roof Systems Limited | Construction | 2020 |
| LS41 Ltd | Real estate | 2023 |
| LSH Training Ltd | Other services | 2020 |
| Lsip Limited | Professional & scientific | 2013 |
| LSL Dundee Ltd | Real estate | 2025 |
| LSM Property Limited | Real estate | 2016 |
| Lsmca Limited | Professional & scientific | 2025 |
| LSR Tayside Limited | Professional & scientific | 2012 |
| Luchiano Limited | Hospitality | 2019 |
| Lucklaw Properties East Limited | Real estate | 2022 |
| Lucky Tiger Ltd | Arts & recreation | 2026 |
| Lucru Ltd | Hospitality | 2019 |
| Lucy Robinson Collective Ltd | Professional & scientific | 2026 |
| Luda Create UK Ltd | Information & communication | 2026 |
| Lugano Resources LP | | 2017 |
| Lukasz Gzella Ltd | Transport & logistics | 2022 |
| Luke Delivers Ltd | Transport & logistics | 2025 |
| Lumani Limited | Administrative & support | 2017 |
| Lumena Ltd | Administrative & support | 2025 |
| Lumetrix Trading Ltd | Wholesale & retail | 2026 |
| Luminoso Windows and Doors Ltd | Construction | 2023 |
| Lunabuloona Ltd | Wholesale & retail | 2022 |