| L and M Joiners Ltd | Construction | 2011 |
| L S Inspection Limited | Professional & scientific | 2015 |
| L Webb Properties Ltd | Real estate | 2018 |
| L2MSD Ltd | Financial services | 2025 |
| LA Casa Nostra Ltd | Administrative & support | 2022 |
| LA Joya Fish & Grill Ltd | Hospitality | 2025 |
| LA Parilla Edinburgh Ltd | Hospitality | 2024 |
| LAA Solutions Limited | Real estate | 2012 |
| Labella Associates Ltd | Administrative & support | 2014 |
| Labella UK Limited | Professional & scientific | 2014 |
| Ladybird SMA Ltd | Wholesale & retail | 2022 |
| Lajj Holdings Limited | Financial services | 2020 |
| Lally Walford Interiors Ltd | Professional & scientific | 2019 |
| Lancaster Mcleod Limited | Real estate | 2016 |
| Land Engineering Limited | Extraterritorial | 1993 |
| Land Logistics (UK) Ltd. | Construction | 2014 |
| Lanetree Consulting Ltd | Professional & scientific | 2021 |
| Langtoun Medicolegal Services Limited | Health & social care | 2024 |
| Lappie Farms (Gateside) Limited | Agriculture & fishing | 1957 |
| LAR Operations CIC | Financial services | 2018 |
| LAR Projects Limited | Construction | 2019 |
| Laroch Limited | Construction | 1997 |
| Lauder Learning Limited | Education | 2004 |
| Laundrypro Limited | Administrative & support | 2012 |
| Laura E Green Limited | Administrative & support | 2019 |
| Laurence Gould Partnership EOT Trustee Limited | Financial services | 2025 |
| Laurence Gould Partnership Limited | Professional & scientific | 1990 |
| Laurence Gould Partnership Trustee Ltd | Professional & scientific | 2025 |
| Lauriston Consulting Ltd | Professional & scientific | 2020 |
| Lauriston Nursery Limited | Education | 2008 |
| Laursan Limited | Construction | 2008 |
| Law and Law Construction and Joinery Ltd | Construction | 2022 |
| Lbdm Enterprises Ltd | Wholesale & retail | 2024 |
| LC Engineering (Fife) Ltd | Real estate | 2024 |
| LC Skin Science Ltd | Professional & scientific | 2020 |
| LD Chimney Services Ltd | Administrative & support | 2026 |
| LD Cleaning Services Scotland Limited | Administrative & support | 2023 |
| LD Smith Limited | Real estate | 2024 |
| LE Thom Lettings Ltd | Real estate | 2022 |
| Lean Discovery Limited | Administrative & support | 2011 |
| Lean Green Training Machine Limited | Information & communication | 2012 |
| Learmount Developments Ltd | Construction | 2024 |
| Learning Support Services Limited | Education | 2018 |
| Leask Studios Ltd. | Information & communication | 2021 |
| Lecale Holdings Ltd | Real estate | 2024 |
| Ledger Land Ltd | Professional & scientific | 2025 |
| Legal Promotion and Marketing Services Limited | Professional & scientific | 2006 |
| Leigh Group Ltd | Construction | 2026 |
| Leigh Joinery Services Ltd | Construction | 2020 |
| Leka Detailing Ltd | Administrative & support | 2023 |
| LEM Fitness Limited | Arts & recreation | 2014 |
| Lennie Consulting Ltd | Administrative & support | 2022 |
| Leopard NO. 2 Investments Limited | Extraterritorial | 2008 |
| Letsglow Ltd | Wholesale & retail | 2023 |
| Leung and Chau Ltd | Manufacturing | 2023 |
| Leven Retails Ltd | Wholesale & retail | 2026 |
| Levett Bricklaying Ltd | Construction | 2024 |
| Lewis Black Football Academy Ltd | Education | 2025 |
| Lewry Consultancy Ltd | Manufacturing | 2024 |
| LGE IP Management Company Ltd | Other services | 2021 |
| Liam Philip Russell Ltd | Information & communication | 2026 |
| Liberty Lighthouse Limited | Other services | 2006 |
| Life Distribution Services Limited | Transport & logistics | 2025 |
| Life Force Music LP | | 2021 |
| Life-Pod Clutter Management CIC | Professional & scientific | 2013 |
| Lighthouse Carbon Offset Limited | Agriculture & fishing | 2023 |
| Lighthouse PR Ltd | Professional & scientific | 2025 |
| Lima Broadcast Ltd | Information & communication | 2021 |
| Lime Beauty Hub Bridge Street Limited | Other services | 2021 |
| Lime Beauty Hub Limited | Other services | 2021 |
| Lime Lounge Bridge Street Limited | Other services | 2017 |
| Lime Lounge Falkirk Limited | Other services | 2018 |
| Lime Lounge Limited | Other services | 2017 |
| Lime Salon Falkirk Limited | Other services | 2005 |
| Lime Salon Group Limited | Other services | 2017 |
| Lina Home Ltd | Wholesale & retail | 2024 |
| Linburn Properties LLP | | 2006 |
| Lindsay Pert Ltd | Real estate | 2021 |
| Lined & Level Ltd | Construction | 2026 |
| Linen Gate Property Management Ltd | Real estate | 2023 |
| Linen Quarter Dunfermline Management Co. Limited | Real estate | 2021 |
| Linen Quarter Real Estate Limited | Real estate | 2023 |
| Link Electrical Ltd | Construction | 2021 |
| Linnet Onboard Catering Ltd | Hospitality | 2018 |
| Linven Construction Limited | Construction | 2025 |
| Lionel Sounds Ltd | Information & communication | 2026 |
| Lish LDN Ltd | Wholesale & retail | 2026 |
| Lisra Properties Limited | Arts & recreation | 2016 |
| Lister Square (NO 131) Limited | Professional & scientific | 2012 |
| Little Bugs Abercorn Limited | Education | 2021 |
| Little Bugs Ltd | Education | 2019 |
| Little Peas Limited | Wholesale & retail | 2008 |
| Little Shop of Heroes Limited | Arts & recreation | 2015 |
| Little Sunshine Entertainment East Ltd | Arts & recreation | 2026 |
| Little White Candle Limited | Wholesale & retail | 2022 |
| Living Cities Earth CIC | Professional & scientific | 2024 |
| Living High Travel Limited | Transport & logistics | 2016 |
| Livingston Autocentre Ltd | Wholesale & retail | 2019 |
| LLD IT Limited | Information & communication | 2009 |
| LMB Kuchen Ltd | Manufacturing | 2016 |