| Leith Bar Limited | Hospitality | 2015 |
| Leith Benevolent Association Limited | Health & social care | 1983 |
| Leith Bottle Shop Limited | Wholesale & retail | 2022 |
| Leith Business Services Limited | Financial services | 2023 |
| Leith Cemetery & Crematorium Company Limited | Other services | 1887 |
| Leith Chiropractic Ltd. | Health & social care | 2003 |
| Leith Community Pottery CIC | Arts & recreation | 2019 |
| Leith Craighouse Ltd | Wholesale & retail | 2026 |
| Leith Creative Agency Limited | Professional & scientific | 1993 |
| Leith Culture Partnership Ltd | Arts & recreation | 2026 |
| Leith Cycle Co Limited | Wholesale & retail | 2009 |
| Leith Distillery Limited | Wholesale & retail | 2015 |
| Leith Document Company Limited | Information & communication | 2026 |
| Leith Domestic Appliance Repairs Limited | Manufacturing | 2015 |
| Leith Driving School Ltd | Education | 2021 |
| Leith Festival Association Ltd. | Extraterritorial | 2005 |
| Leith Framing Studio Limited | Manufacturing | 2016 |
| Leith Garage 1994 Limited | Manufacturing | 2008 |
| Leith Healthcare Limited | Wholesale & retail | 2023 |
| Leith Holdings Limited | Real estate | 1987 |
| Leith Hospitality Ltd | Hospitality | 2025 |
| Leith House Ltd. | Hospitality | 2012 |
| Leith Jewellery Studios Limited | Manufacturing | 2024 |
| Leith Links Lighting Limited | Information & communication | 2023 |
| Leith Links Medical Group LLP | | 2026 |
| Leith Makers C.I.C. | Arts & recreation | 2024 |
| Leith Music Limited | Arts & recreation | 2011 |
| Leith One Vehicle Ltd | Transport & logistics | 2026 |
| Leith Optical Company Limited | Manufacturing | 1986 |
| Leith Pilates Limited | Arts & recreation | 2015 |
| Leith Pine Factory Limited | Professional & scientific | 1994 |
| Leith Research Limited | Professional & scientific | 2024 |
| Leith Rugby Limited | Arts & recreation | 2020 |
| Leith Rugby Trading Limited | Arts & recreation | 2020 |
| Leith Social Club Ltd | Hospitality | 2025 |
| Leith Steam Cleaning Limited | Other services | 2001 |
| Leith Sushi Ltd | Hospitality | 2023 |
| Leith Testing Services Ltd | Professional & scientific | 2025 |
| Leith Theatre Trading Limited | Arts & recreation | 2021 |
| Leith Theatre Trust | Arts & recreation | 2008 |
| Leith Tram Limited | Hospitality | 2022 |
| Leith Walk Nails & Spa Ltd | Other services | 2023 |
| Leith Walk Pet Supplies Ltd | Wholesale & retail | 2025 |
| Leith Walk Store Ltd | Wholesale & retail | 2025 |
| Leith Woodrow (Scotland) Limited | Construction | 2024 |
| Leith Yoga Ltd | Other services | 2018 |
| Leith Yoga Trainings Ltd | Education | 2018 |
| Leithnest Stays Limited | Hospitality | 2025 |
| Leith’S Finest Ltd | Real estate | 2026 |
| Leka Trade LP | | 2015 |
| Lekhwar Foods Ltd. | Hospitality | 2023 |
| Lekker Impex LP | | 2011 |
| LEL Cleaning Ltd | Administrative & support | 2024 |
| Lelex Limited | Real estate | 2019 |
| Lello Ltd | Health & social care | 2024 |
| Lemac Limited | Professional & scientific | 2023 |
| Leman Group LP | | 2012 |
| Lementary Ltd | Professional & scientific | 2017 |
| Lemie Services LP | | 2016 |
| Lemmikroog LP | | 2013 |
| Lemnean Ltd. | Other services | 2019 |
| Lemond LP | | 2017 |
| Lemongrass Restaurant Limited | Hospitality | 2025 |
| Lemont LP | | 2011 |
| Lempira Investments SP | | 2000 |
| Lemur Entertainment Ltd | Information & communication | 2022 |
| Lemur International L.P. | | 2009 |
| Lemya LP | | 2003 |
| LEN Lothian Holdings Limited | Transport & logistics | 2019 |
| LEN Lothian Limited | Transport & logistics | 1965 |
| Len-Ka Properties Ltd | Real estate | 2025 |
| Lena Tattoo A.M.N Ltd | Arts & recreation | 2023 |
| Lence Trading LP | | 2011 |
| Lenco Investments L.P. | | 2009 |
| Lenco Partnership L.P. | | 2011 |
| Lencove Investments L.P. | | 2011 |
| Lendingcrowd Finance Limited | Financial services | 2019 |
| Lendini International LP | | 2016 |
| Lendlocal Ltd | Information & communication | 2025 |
| Lendri Ltd | Hospitality | 2024 |
| Lendrum Energy Limited | Energy | 2024 |
| Leniya Properties Limited | Real estate | 2026 |
| Lennash Assets Ltd | Real estate | 2021 |
| Lennex Corp LP | | 2011 |
| Lennex International L.P. | | 2009 |
| Lennon Design Limited | Professional & scientific | 2008 |
| Lennox and Parry Property Developers Limited | Construction | 2025 |
| Lennox Forensic Accountants Ltd | Professional & scientific | 2019 |
| Lennox Founder Partner II LP | | 2013 |
| Lennox Founder Partner LP | | 2008 |
| Lennox Investment Trading (Scotland) Partnership SP | | 2022 |
| Lennoxwoods Limited | Agriculture & fishing | 1994 |
| Lenny O'Brien Film Lighting Ltd | Information & communication | 2012 |
| Lenox Alley LP | | 2013 |
| Lenox International L.P. | | 2009 |
| Lensevents Ltd | Professional & scientific | 2022 |
| Lentitek Ltd | Manufacturing | 2019 |
| Lenver Company LP | | 2012 |
| Lenx Corporation L.P. | | 2011 |
| Lenz Ltd | Manufacturing | 2019 |