| Leaps and Bounds Activities (LBA) Limited | Education | 2014 |
| Learkwood Sales LP | | 2012 |
| Learmonth Holdings Group Limited | Professional & scientific | 2026 |
| Learmonth Joiners and Building Contractors Ltd | Construction | 2022 |
| Learn 2 Lead 2 Limited | Education | 2017 |
| Learn Driving Skills Ltd | Extraterritorial | 2012 |
| Learning Bytes Limited | Information & communication | 2015 |
| Learning Rapid Limited | Information & communication | 2012 |
| Learning Tiger Ltd | Professional & scientific | 2017 |
| Learning to Breastfeed Ltd | Health & social care | 2022 |
| Learning to Flourish Ltd | Administrative & support | 2022 |
| Leather Hideaway Ltd | Manufacturing | 2025 |
| Leathermaster (UK) Limited | Arts & recreation | 1959 |
| Leax Capital LP | | 2014 |
| Lebanese Delights Ltd | Hospitality | 2025 |
| Lebisa LP | | 2002 |
| Leblanc Capital L.P. | | 2009 |
| Leblok Limited | Manufacturing | 2013 |
| Leblon LP | | 2011 |
| Lebo Management LP | | 2014 |
| Lebrai Management LP | | 2014 |
| Lebriz Hospitality Ltd | Wholesale & retail | 2022 |
| Leche Y Miel SP | | 2002 |
| Lecital LP | | 2019 |
| Leckie & Fletcher Ltd | Real estate | 2026 |
| Leckmelm Estate Limited | Real estate | 2019 |
| Lecler Co LP | | 2016 |
| Lecoo Ltd | Construction | 2019 |
| Lecron Ltd | Transport & logistics | 2015 |
| Ledana Europe LP | | 2013 |
| Ledana Export LP | | 2015 |
| Ledge 592 Limited | Professional & scientific | 2001 |
| Ledge 593 Limited | Construction | 2001 |
| Ledwyche Solar Limited | Energy | 2021 |
| LEE Dunn Limited | Education | 2025 |
| LEE Hair Limited | Information & communication | 2021 |
| LEE Mitchell Hairdressing Limited | Other services | 2018 |
| LEE on Tollcross Limited | Extraterritorial | 2011 |
| LEE Property Investment Limited | Real estate | 2022 |
| Lee's Teahouse Ltd | Hospitality | 2025 |
| Lee's XUE Ltd | Hospitality | 2023 |
| Leecorp Ltd | Real estate | 2025 |
| Leefide Trading LP | | 2014 |
| Leek Investment & Co. | | 1994 |
| Leeklein LP | | 2001 |
| Leela Wellness Ltd | Other services | 2024 |
| Leena Taxi Ltd | Transport & logistics | 2025 |
| Leeward Projects Ltd | Real estate | 2025 |
| LEF Dynamics LP | | 2020 |
| Lefevres (Scotland) Ltd | Professional & scientific | 2020 |
| Lefkara Design LP | | 2021 |
| Left Wheel Records Ltd | Information & communication | 2014 |
| Leftbank Bistro Ltd | Hospitality | 2019 |
| Leftex Marketing LP | | 2015 |
| Leftmind Music Ltd | Information & communication | 2025 |
| Lega DEL Norte LP | | 2014 |
| Legacy Capital Investments Limited | Real estate | 2024 |
| Legacy Commercial Properties Limited | Real estate | 2015 |
| Legacy Counsellors LP | | 2016 |
| Legacy Hotels and Resorts Limited | Hospitality | 2005 |
| Legacy of Grandmothers Ltd | Education | 2025 |
| Legacy Renewal Company Limited | Financial services | 1989 |
| Legacy Traders Limited | Wholesale & retail | 2021 |
| Legacybook Ltd | Information & communication | 2026 |
| Legacytree LP | | 2024 |
| Legadema Capital LP | | 2012 |
| Legal & General Provision LP | | 2015 |
| Legal - Pythia LLP | | 2020 |
| Legal Action Capital L.P. | | 2012 |
| Legal Consulting Group LP | | 2016 |
| Legal East LP | | 2017 |
| Legal Light Limited | Professional & scientific | 2021 |
| Legal Services UK Limited | Professional & scientific | 2003 |
| Legal Spark Solicitors and Notaries Ltd | Professional & scientific | 2018 |
| Legallineuk Ltd | Professional & scientific | 2016 |
| Legarto Prod LP | | 2022 |
| Legend Advance LP | | 2016 |
| Legend Conception LP | | 2016 |
| Legend Creator Network Ltd | Information & communication | 2025 |
| Legend Gross LP | | 2015 |
| Legend Trade LP | | 2017 |
| Legend Vape Ltd | Wholesale & retail | 2025 |
| Legibility Limited | Administrative & support | 2018 |
| Legion Sommers LP | | 2016 |
| Legit Construction Ltd | Construction | 2025 |
| Legit Cosmetics Limited | Wholesale & retail | 2026 |
| Legvar Alliance LP | | 2014 |
| Legz Holdings Ltd | Professional & scientific | 2023 |
| Lehinson LP | | 2017 |
| Lehman Scottish Finance L.P. | | 2007 |
| Leigh Taylor Ltd | Administrative & support | 2019 |
| Leighis Software Solutions Ltd | Professional & scientific | 2023 |
| Leigh’S Delivery Ltd | Transport & logistics | 2026 |
| Leisk Investment Trading (Scotland) Partnership SP | | 2022 |
| Leistan Solutions LP | | 2012 |
| Leiston Assets LP | | 2013 |
| Leisure Marine LP | | 2017 |
| Leisure Reconstruction Limited | Real estate | 2007 |
| Leitch Property Developers Limited | Real estate | 2023 |
| Leith Automatic Transmission Servicing Limited | Wholesale & retail | 2026 |