| Lenzie Developments Ltd | Construction | 2022 |
| LEO Barbers Ltd | Other services | 2019 |
| LEO Coaching Online LP | | 2025 |
| LEO Investments L.P. | | 2008 |
| LEO Properties Scotland Limited | Real estate | 2004 |
| LEO Trade LP | | 2017 |
| LEO Xpress L.P. | | 2015 |
| Leo's Beanery Limited | Hospitality | 2009 |
| Leokids Ltd | Wholesale & retail | 2026 |
| Leomatt Distribution LP | | 2015 |
| Leon Taxis Ltd. | Extraterritorial | 2004 |
| Leona Resources LP | | 2016 |
| Leonardo Secondary Opportunities III SLP, LP | | 2014 |
| Leonel Business LP | | 2017 |
| Leong Ltd | Wholesale & retail | 2024 |
| Leopard Investments & Co | | 2007 |
| Leophicas Limited | Real estate | 2020 |
| Leora Property Ltd | Real estate | 2024 |
| Leo’S Trading Ltd | Wholesale & retail | 2020 |
| Lepaster Project LP | | 2015 |
| Leppington Systems LP | | 2014 |
| Lerdan Projects Holdings LP | | 2021 |
| Lerdan Projects LP | | 2016 |
| Lere Consulting Ltd | Professional & scientific | 2024 |
| Lerex Trading LP | | 2015 |
| Leroy Group LP | | 2018 |
| Lerta Ltd | Professional & scientific | 2024 |
| LES & LEX Limited | Real estate | 2018 |
| LES Clés DU Succès LP | | 2024 |
| LES Enfants Nursery (Scotland) Limited | Education | 2007 |
| LES Joly Dames Ltd | Administrative & support | 2019 |
| LES Terres D'Alma LP | | 2022 |
| Lesbian, GAY & Bisexual Community Project Limited | Other services | 1996 |
| Lesietex Management LP | | 2014 |
| Leslie and SON Gardening Ltd | Construction | 2022 |
| Leslie House DEV Co Limited | Construction | 2018 |
| Leslie Town Limited | Hospitality | 2026 |
| Lesmac Taxis Limited | Professional & scientific | 1998 |
| Less Grey Imaging Ltd | Professional & scientific | 2023 |
| Lesslie Limited | Arts & recreation | 2017 |
| Lester & Wales LP | | 2012 |
| Leston Capital LP | | 2013 |
| LET Clean and Laundry Services Ltd | Administrative & support | 2025 |
| LET for Less Ltd | Hospitality | 2013 |
| LET Go Breathwork Ltd | Wholesale & retail | 2023 |
| LET ME EAT TOO Limited | Hospitality | 2016 |
| LET Tech Solutions Limited | Information & communication | 2019 |
| Let's DO Engineering Ltd | Education | 2023 |
| Let's Go Education Ltd | Education | 2020 |
| Let's Go Swim Ltd | Education | 2023 |
| Let's Laugh Limited | Hospitality | 2022 |
| Let's LET 2 U LLP | | 2014 |
| Letair Interiors and Lettings Ltd | Real estate | 2020 |
| Letcare Property Services Ltd | Construction | 2026 |
| Leteeparis Ltd | Manufacturing | 2018 |
| Letham Feus Park Limited | Hospitality | 2004 |
| Letimer Management LP | | 2014 |
| Letitia LAM Ltd | Professional & scientific | 2023 |
| Letizia LP | | 2015 |
| Leto TCG Ltd | Wholesale & retail | 2025 |
| Lets BE Kind Ltd | Hospitality | 2026 |
| Lets Fence Ltd | Manufacturing | 2026 |
| Lets Portal Limited | Information & communication | 2007 |
| Lets Rent Edinburgh Limited | Real estate | 2008 |
| Letslet Property Ltd | Real estate | 2021 |
| Letsure GAS Services Ltd | Construction | 2026 |
| Lettafon LP | | 2017 |
| Lettershaws Lane Limited | Real estate | 2021 |
| Letti Holdings Ltd | Real estate | 2025 |
| Letting Cloud Limited | Information & communication | 2019 |
| Letting Services Online Limited | Information & communication | 2013 |
| Lettings of Distinction Scotland Ltd | Hospitality | 2019 |
| Lettingweb Limited | Information & communication | 2003 |
| Letton Business LP | | 2014 |
| Letts Filofax Group Limited | Professional & scientific | 2000 |
| Lettuce PAY Ltd | Financial services | 2022 |
| Letwise Edinburgh Limited | Real estate | 2026 |
| Leura Capital LP | | 2015 |
| Levant Restaurant Ltd | Hospitality | 2026 |
| Levant Trade LP | | 2019 |
| Levant Trading LP | | 2014 |
| Leve Terra Limited | Manufacturing | 2026 |
| Level E Research Limited | Professional & scientific | 2018 |
| Level UP Service LP | | 2016 |
| LEVEL2 Properties Limited | Real estate | 2016 |
| Levelwise Ltd | Construction | 2021 |
| Leven Enterprise Ltd | Hospitality | 2018 |
| Leven Shawarma Ltd | Hospitality | 2025 |
| Levendawn Limited | Professional & scientific | 2000 |
| Levenhill Limited | Professional & scientific | 1999 |
| Levenseat Renewable Energy Holdings Limited | Energy | 2015 |
| Levenseat Renewable Energy Ltd | Energy | 2014 |
| Lever Accents LP | | 2015 |
| Lever Digital Ltd | Professional & scientific | 2020 |
| Lever Gold Impex LP | | 2015 |
| Leves Global LP | | 2016 |
| Levia Spirit Colletion Ltd | Wholesale & retail | 2026 |
| Levington Solutions LP | | 2020 |
| Levistico Property Ltd | Real estate | 2026 |
| Levitten LP | | 2013 |