| KXM Developments Ltd | Construction | 2021 |
| KXR Ltd | Administrative & support | 2016 |
| Kyaphe Ltd | Hospitality | 2025 |
| Kybo Solar Farm Limited | Energy | 2021 |
| Kyla Martin Architectural Services Ltd | Professional & scientific | 2018 |
| Kyles Actuarial Consulting Ltd | Professional & scientific | 2022 |
| Kylin Real Estate I Founder L.P. | | 2017 |
| Kylo Solutions Ltd | Administrative & support | 2024 |
| Kyme Trading LP | | 2016 |
| Kyocera Fastening Solutions UK Ltd. | Wholesale & retail | 1971 |
| Kyodo Innovation Ltd | Professional & scientific | 2020 |
| Kyoto Group Global Trade LP | | 2014 |
| Kyrexa Ltd | Professional & scientific | 2023 |
| Kythe Distillery Co Ltd | Manufacturing | 2022 |
| Kyuzi Ltd | Professional & scientific | 2024 |
| Kyzemzy Ltd | Administrative & support | 2023 |
| KŌ Japanese Landscape Design Ltd | Professional & scientific | 2024 |
| L & a Edinburgh Properties Ltd | Real estate | 2025 |
| L & C Plastering Limited | Construction | 2021 |
| L & C Taxis Ltd. | Transport & logistics | 2004 |
| L & J Leisure Limited | Hospitality | 1984 |
| L & J Ross Properties Ltd | Real estate | 2025 |
| L & K Mcarthur Ltd | Hospitality | 2017 |
| L & R Removal and Cleaning Ltd | Other services | 2019 |
| L & S (Belhaven) Ltd | Administrative & support | 2016 |
| L Anthony Services Ltd | Manufacturing | 2018 |
| L B Branton Ltd | Health & social care | 2021 |
| L F Gray Stairmakers Ltd | Manufacturing | 2016 |
| L Gallacher Limited | Professional & scientific | 2014 |
| L Hill Ltd. | Wholesale & retail | 2013 |
| L J Murray Farriers Limited | Administrative & support | 2006 |
| L Kerr Solutions Limited | Administrative & support | 2012 |
| L Morrison (Almond) Limited | Health & social care | 2012 |
| L P Films Scotland Ltd | Information & communication | 2021 |
| L S Dicanto Ltd | Hospitality | 2005 |
| L S Mccoy Limited | Professional & scientific | 2017 |
| L S Mclean Ltd. | Health & social care | 2015 |
| L S Travel Limited | Other services | 2015 |
| L&G Painting & Decorating Ltd | Construction | 2015 |
| L&G Private Limited | Hospitality | 2023 |
| L&G UK Universities Ventures (Carry) GP LLP | | 2023 |
| L&G UK Universities Ventures (Carry) LP | | 2023 |
| L&G UK Universities Ventures GP LLP | | 2023 |
| L&G UK Universities Ventures LP | | 2023 |
| L&I Rope Access Ltd | Construction | 2025 |
| L&J Bespoke Builders Edinburgh Ltd | Manufacturing | 2023 |
| L&J Investments One Limited | Real estate | 2022 |
| L&L Tantal Strategy Europe LP | | 2020 |
| L&M Building Construction Ltd | Construction | 2016 |
| L&M Buildings Ltd | Real estate | 2022 |
| L&M Mackenzie Ltd | Professional & scientific | 2025 |
| L&P Freedom Properties Ltd | Households | 2022 |
| L&S (Bridge of Weir) Limited | Administrative & support | 2017 |
| L&S (Powmill) Limited | Administrative & support | 2025 |
| L&S Homes Crieff Limited | Construction | 2020 |
| L&S Homes Group Limited | Administrative & support | 2019 |
| L&S Management Investor (Scotland) LP | | 2007 |
| L&S T/A Yeticlean Clean Edinburgh Ltd | Administrative & support | 2025 |
| L&T Asset Management Ltd | Real estate | 2019 |
| L&T Inspection Services Ltd | Construction | 2026 |
| L&V Digital LP | | 2020 |
| L'Alba D'Oro Ltd. | Hospitality | 2010 |
| L'Ambiance LP | | 2015 |
| L'Angelou Limited | Manufacturing | 2020 |
| L'Arabe Pour LE Coran LP | | 2020 |
| L'Artigiano Edinburgh Ltd | Real estate | 2021 |
| L-Gp Offshore VII, LLP | | 2014 |
| L-Point Ltd | Professional & scientific | 2020 |
| L. Dexter & Co Ltd | Real estate | 2019 |
| L.A. Title Limited | Professional & scientific | 1994 |
| L.A.K Suppliers Ltd | Wholesale & retail | 2025 |
| L.A.K. Limited | Real estate | 1999 |
| L.Brown Inspection Services Limited | Manufacturing | 2004 |
| L.K.M.1 Holdings Limited | Real estate | 2025 |
| L.O.Y.S. Ltd | Professional & scientific | 2025 |
| L.T.I. Polymers LP | | 2016 |
| L1 General Partner Limited | Financial services | 2015 |
| L1 Limited Partnership | | 2015 |
| L2 General Partner Limited | Financial services | 2016 |
| L2 Holdco Limited | Financial services | 2016 |
| L2 Illuminated Glass Limited | Manufacturing | 2018 |
| L2 Limited Partnership | | 2016 |
| L3 Investment Holdco Limited | Financial services | 2015 |
| L3 Investment Holdings GP Limited | Financial services | 2015 |
| L3 Investment Holdings LP | | 2015 |
| L3D Art LP | | 2019 |
| L4 Investment Holdings GP Limited | Financial services | 2017 |
| L4 Investment Holdings LP | | 2017 |
| L5 Investment Holdings GP Limited | Financial services | 2017 |
| L5 Investment Holdings LP | | 2017 |
| L7 Investment Holdings GP Limited | Financial services | 2020 |
| L7 Investment Holdings LP | | 2020 |
| L7 Networks Ltd | Information & communication | 2023 |
| L8 Investment Holdings GP Limited | Financial services | 2021 |
| L8 Investment Holdings LP | | 2021 |
| L9 Investment Holdings GP Limited | Financial services | 2014 |
| L9 Investment Holdings LP | | 2014 |
| LA Aesthetics Aberdeen Ltd | Health & social care | 2026 |
| LA Barantine - LA Boulange Limited | Wholesale & retail | 2017 |
| LA Barantine Limited | Hospitality | 2013 |