| Lahori Pakwan Ltd | Hospitality | 2021 |
| Lahoya Bay Investment Group CIC | Professional & scientific | 2023 |
| Laibar Ltd | Construction | 2023 |
| Laidlaw Property and Trading Investments Limited | Real estate | 2021 |
| Laidlaw Taxis Ltd. | Professional & scientific | 2007 |
| Laila Edinburgh Ltd | Hospitality | 2023 |
| Laina LP | | 2014 |
| Laing (Dunbar), Ltd. | Real estate | 1927 |
| Laing South Gyle 1964 Limited | Extraterritorial | 2014 |
| Laira Investment Company | | 1993 |
| Laird Companies Limited | Other services | 2024 |
| Laird Holdings Limited | Professional & scientific | 1906 |
| Laird Medical Limited | Health & social care | 2023 |
| Laird Property Services Ltd | Households | 2021 |
| Laird Services & Co | | 2002 |
| Lairdmannoch Energy Park Limited | Energy | 2021 |
| Lairg Windfarm Limited | Energy | 2005 |
| Laisa Trading LP | | 2016 |
| Laison Ventures LP | | 2012 |
| Laja LP | | 2003 |
| Lajestic Ltd. | Information & communication | 2022 |
| Lake Capital Ventures L.P. | | 2012 |
| Lake Group LP | | 2017 |
| Lakebridge Accents LP | | 2016 |
| Lakebridge Investments LP | | 2016 |
| Lakefield Systems LP | | 2016 |
| Lakeform Networks L.P. | | 2011 |
| Lakelands Coffee Ltd | Hospitality | 2022 |
| Lakelet Sales LP | | 2016 |
| Lakemanse Limited | Real estate | 2001 |
| Lakemax Services L.P. | | 2014 |
| Laken Global LP | | 2014 |
| Lakeside Oner First Ltd | Wholesale & retail | 2025 |
| Lakestream Limited | Financial services | 1998 |
| Lakhsmi LP | | 2026 |
| Lakhula Ltd | Wholesale & retail | 2017 |
| Lakshmi Associates Limited | Wholesale & retail | 2024 |
| Lakus LP | | 2017 |
| LAL Engineering Solutions Limited | Professional & scientific | 2025 |
| Lalamoveuk Limited | Transport & logistics | 2025 |
| Lalazar Ltd | Wholesale & retail | 2021 |
| Laldy Ltd | Other services | 2022 |
| Laldy Solutions Limited | Information & communication | 2019 |
| Lallemand U.K. Limited | Manufacturing | 1994 |
| Lalo Ltd | Hospitality | 2025 |
| LAM Forestry Limited | Agriculture & fishing | 2015 |
| LAM Research Ltd. | Other services | 1985 |
| LAM YEE Company Limited | Hospitality | 2014 |
| Lama's Scot Ltd | Hospitality | 2025 |
| Lamancha Experience Limited | Other services | 2010 |
| Lamas - Komander Investment Ltd | Financial services | 2025 |
| Lamazo Ltd | Other services | 2023 |
| Lamb (Essex) Limited | Extraterritorial | 2009 |
| Lamb and Kerr Developments Ltd | Real estate | 2023 |
| Lamb and Kerr Properties Ltd | Real estate | 2023 |
| Lamb North Berwick Limited | Hospitality | 2026 |
| Lamb Surgical Services Ltd | Health & social care | 2018 |
| Lamb,Rayfield and Chandler | | 1994 |
| Lambastra Commerce LP | | 2012 |
| Lamber Trading LP | | 2015 |
| Lambert Inter LP | | 2012 |
| Lambert Property Developments Limited | Manufacturing | 2017 |
| Lambton II Resources L.P. | | 2014 |
| Lamerica Holding LP | | 2016 |
| Lamier Company LP | | 2012 |
| Lamira Trade L.P. | | 2009 |
| Lamister Solutions LP | | 2014 |
| Lammermuir Care Limited | Health & social care | 2023 |
| Lamond Systems LP | | 2015 |
| Lamont Financial Limited | Professional & scientific | 2017 |
| Lamont General LP | | 2014 |
| Lamont Holdings PLC | Professional & scientific | 1936 |
| Lamp Development Organisation Limited | Public administration | 2014 |
| Lampara Properties Ltd | Real estate | 2022 |
| Lampe Text SP | | 2001 |
| LAN Barbers Limited | Other services | 2025 |
| LAN Holdings L.P. | | 2009 |
| LAN Media Limited | Information & communication | 2023 |
| Lana B Meals - Trading AS Knockout Kitchen Ltd | Hospitality | 2022 |
| Lana Corporation L.P. | | 2012 |
| Lanacor Holdings Limited | Financial services | 2015 |
| Lanard & Co | | 1993 |
| Lanark Developments Ltd | Construction | 2025 |
| Lanark Investment Trading (Scotland) Partnership SP | | 2022 |
| Lanark Pharma Research Ltd | Professional & scientific | 2019 |
| Lanark Road Nursery Limited | Education | 2002 |
| Lanark Road Property Limited | Real estate | 1999 |
| Lanark Solutions LP | | 2014 |
| Lanark West Ltd | Real estate | 2012 |
| Lanarkshire Heritable Assets Company Limited | Real estate | 1950 |
| Lanarkshire Lawn Care Services Ltd | Households | 2025 |
| Lanarkshire Recovery Services Ltd | Administrative & support | 2018 |
| Lanars Ltd | Information & communication | 2022 |
| Lanburg Invest LP | | 2012 |
| Lanburg Universal LP | | 2015 |
| Lancaster House Limited | Other services | 2013 |
| Lance & Lore Ltd | Wholesale & retail | 2025 |
| Lancehill Property Company L.P. | | 2010 |
| Lancelot (EU) LP | | 2015 |
| Lancer Holdings L.P. | | 2008 |