| LEX P75 Limited Partnership | | 2025 |
| LEX P76 Limited Partnership | | 2025 |
| LEX P77 Limited Partnership | | 2025 |
| LEX P78 Limited Partnership | | 2025 |
| LEX P79 Limited Partnership | | 2025 |
| LEX P8 Limited Partnership | | 2022 |
| LEX P80 Limited Partnership | | 2025 |
| LEX P9 Limited Partnership | | 2022 |
| LEX-1 Arabic Health & Nutrition Platform Ltd | Health & social care | 2022 |
| LEX-1 Health Ltd | Manufacturing | 2020 |
| Lexcap Limited Partnership | | 2021 |
| LEXCAP2 Limited Partnership | | 2022 |
| Lexham SPV 1 Founder GP LLP | | 2024 |
| Lexham SPV 1 Founder LP | | 2024 |
| Lexical Legal Limited | Professional & scientific | 2009 |
| Lexiconic Ltd. | Professional & scientific | 2015 |
| Leximos Solutions Ltd | Information & communication | 2026 |
| Lexington Trade LP | | 2013 |
| Lexis Corporation L.P. | | 2011 |
| Lexis Enterprise Limited | Construction | 2015 |
| Lexis Investments L.P. | | 2012 |
| Lexloc Ltd | Construction | 2020 |
| Lexmans LP | | 2015 |
| Lexmark International (Scotland) Limited | Professional & scientific | 1995 |
| Lextal Corporate Services LP | | 2015 |
| Lextel LP | | 2013 |
| Lexton Communications L.P. | | 2015 |
| Lextor LP | | 2014 |
| Lextown Contracts L.P. | | 2008 |
| Lextron Business L.P. | | 2015 |
| Lexwell Corporation L.P. | | 2010 |
| Lexwell Industries L.P. | | 2009 |
| Lexxia Ventures LP | | 2015 |
| Leyelesi Limited | Manufacturing | 2017 |
| Leyfold Industrial L.P. | | 2012 |
| Leymer Trade LP | | 2018 |
| Leynard Investments S.A. & Co. LP | | 2011 |
| Leyshadow Impex LP | | 2013 |
| Leywell Inter L.P. | | 2015 |
| LF Investments 91 Ltd | Real estate | 2026 |
| LFA Therapy Limited | Health & social care | 1996 |
| LFJ Consultancy Services Ltd | Professional & scientific | 2021 |
| LFR LP | | 2025 |
| LFS Partner LP | | 2015 |
| LG Fine Jewellery Ltd | Manufacturing | 2023 |
| LG Plumbing Services Ltd | Construction | 2021 |
| LG-B-50A Limited | Energy | 2023 |
| Lgbt Cooperative Limited | Other services | 2019 |
| Lgbt Healthy Living Centre | Health & social care | 2003 |
| LGD Services Limited | Administrative & support | 2007 |
| LGE Limited | Information & communication | 1997 |
| LGG Scotland Limited | Education | 2023 |
| LGM Analytics Ltd | Professional & scientific | 2024 |
| Lgpropertyco Ltd | Real estate | 2022 |
| LGR International LP | | 2023 |
| LGT Admin Ltd | Financial services | 2024 |
| LGT Wealth Management Limited | Financial services | 2007 |
| LGV 7 Management Limited Partnership | | 2010 |
| LGV Management Limited Partnership 2001 | | 2002 |
| LGV Management Limited Partnership 3 | | 2002 |
| LGV Management Limited Partnership 4 | | 2004 |
| LGV Management Limited Partnership 5 | | 2005 |
| LGV Management Limited Partnership 6 | | 2008 |
| LGV Management Partnership | | 2000 |
| LGV Private Equity Feeder Fund | | 2002 |
| LGW Property Ltd | Real estate | 2021 |
| LH Project Limited | Administrative & support | 1999 |
| LH Scotland Limited | Hospitality | 2018 |
| LH Service Group LP | | 2016 |
| LH25 Ltd | Hospitality | 2025 |
| LHB Consultancy Services Limited | Professional & scientific | 2025 |
| LHG (Leslie Hospitality Group) Ltd | Hospitality | 2025 |
| Lhondhoo Title Limited | Professional & scientific | 1996 |
| LHS Business Solutions Ltd | Professional & scientific | 2012 |
| LI Brothers Edin Limited | Hospitality | 2021 |
| LI Edinburgh Ltd | Hospitality | 2021 |
| LI Group Limited | Professional & scientific | 2025 |
| Li's Holding Limited | Financial services | 2020 |
| Liam Wong Limited | Professional & scientific | 2019 |
| Liamring Ltd | Wholesale & retail | 2023 |
| Liane Alliance LP | | 2016 |
| Liangping Limited | Hospitality | 2023 |
| Lianwei Spirits Limited | Financial services | 2026 |
| Liastra Trade LP | | 2012 |
| Liathach Property Lettings Ltd. | Hospitality | 2018 |
| Liatrie Burn Hydro Ltd | Energy | 2014 |
| Liavella Limited | Manufacturing | 2022 |
| Libanus Diagnostics Limited | Health & social care | 2011 |
| Libby Torrie Design Ltd | Wholesale & retail | 2011 |
| Libera Group LP | | 2016 |
| Liberality Design Limited | Information & communication | 2011 |
| Liberate Learning Ltd | Education | 2023 |
| Liberated Lifestyle LP | | 2016 |
| Liberation Kilt Company Holdings Ltd | Financial services | 2025 |
| Liberatum Group Limited | Arts & recreation | 2019 |
| Libero Pharma Limited | Administrative & support | 2018 |
| Liberta Restaurant Ltd | Hospitality | 2011 |
| Libertaria Ventures LP | | 2017 |
| Liberteed Ltd | Real estate | 2026 |
| Liberton After School Club | Education | 2001 |