| Liberton Associates LP | | 2015 |
| Liberton Brae FC Ltd | Hospitality | 2025 |
| Liberton Decor (Edin) Ltd. | Construction | 2019 |
| Liberton Holiday Accommodation Limited | Real estate | 2025 |
| Liberton Plumbing & Heating Ltd | Construction | 2025 |
| Libertus Estates LLP | | 2007 |
| Liberty Alliance L.P. | | 2012 |
| Liberty Child Care (Aberdeen) Limited | Extraterritorial | 2014 |
| Liberty Child Care (Elgin) Limited | Health & social care | 2011 |
| Liberty Child Care Holdings (Aberdeen) Limited | Extraterritorial | 2014 |
| Liberty Child Care Holdings (Elgin) Limited | Administrative & support | 2011 |
| Liberty Child Care Holdings Limited | Administrative & support | 2011 |
| Liberty Child Care Property (Aberdeen) Limited | Extraterritorial | 2014 |
| Liberty Child Care Property (Elgin) Limited | Administrative & support | 2011 |
| Liberty Consult Construct Limited | Construction | 2018 |
| Liberty Consulting & Distribution L.P. | | 2012 |
| Liberty Delivery Company Ltd | Transport & logistics | 2026 |
| Liberty Eco Labs Limited | Manufacturing | 2025 |
| Liberty Fashion LP | | 2014 |
| Liberty Films Limited | Extraterritorial | 2021 |
| Liberty Import-Export L.P. | | 2012 |
| Liberty Transport Services Ltd | Transport & logistics | 2026 |
| Libervia Ltd | Financial services | 2025 |
| Libra (Syscom) Limited | Extraterritorial | 1994 |
| Libra MLI Ltd. | Professional & scientific | 2015 |
| Libralex | | 1995 |
| Librer Company LP | | 2017 |
| Libris Group Ltd | Information & communication | 2019 |
| Libris Mundi Limited | Wholesale & retail | 2023 |
| Librizzi Nicholson UK Ltd | Real estate | 2025 |
| LIC US Real Estate Fund NO.1 Sicav (Scotland) Limited Partnership | | 2007 |
| Lice Interprise LP | | 2016 |
| Licence to LET Ltd | Information & communication | 2025 |
| Licensing Training Services Limited | Other services | 2005 |
| Lichtsome Hoose Limited | Construction | 1995 |
| Licol Limited | Other services | 2023 |
| Licorne Ltd | Real estate | 2025 |
| Licost LP | | 2014 |
| Licurio Capital LP | | 2017 |
| Lidcorp Trading Ltd | Wholesale & retail | 2025 |
| Liddle Investments Limited | Real estate | 2025 |
| Lidenburg LP | | 2015 |
| Lido ST Ltd | Hospitality | 2023 |
| Lidol Trade LP | | 2016 |
| Lienso LP | | 2002 |
| Life / Edit Home Organisation Ltd | Administrative & support | 2024 |
| Life Curated Ltd | Professional & scientific | 2023 |
| Life Enhancing Automation Ltd | Professional & scientific | 2017 |
| Life Light Energy Limited | Mining & quarrying | 2017 |
| Life Multiservice Ltd | Other services | 2022 |
| Life Offices Opportunities Trust PLC | Financial services | 1996 |
| Life Pharma Systems LLP | | 2015 |
| Life Stock UK Ltd | Wholesale & retail | 2025 |
| Life Training Systems Limited | Education | 2010 |
| Life Well Care Ltd | Health & social care | 2024 |
| Life X Work Limited | Professional & scientific | 2002 |
| Lifebit Trade LP | | 2013 |
| Lifelinked Limited | Information & communication | 2014 |
| Lifemortgage UK Limited | Financial services | 2017 |
| Lifemosaic | Education | 2006 |
| Lifeschool Academy LP | | 2021 |
| Lifescience Technology Limited | Professional & scientific | 2023 |
| Lifestage Learning Limited | Education | 2026 |
| Lifestyle Angels Ltd | Professional & scientific | 2018 |
| Lifestyle International Marketing Strategies LP | | 2015 |
| Lifestyle Properties Ltd. | Construction | 1992 |
| Lifestyle Property Management Ltd | Real estate | 2020 |
| Lifetide Limited | Real estate | 2000 |
| Lifetime Consultancy Limited | Professional & scientific | 2009 |
| Lifetime Technology L.P. | | 2012 |
| Lifetree LP | | 2019 |
| Liff Care Development Ltd | Construction | 2017 |
| Liff Care Home Limited | Health & social care | 2020 |
| Liffey Business Solutions Ltd | Professional & scientific | 2025 |
| Lifl Management Ltd | Administrative & support | 2024 |
| Lift and Shift Removals Ltd | Transport & logistics | 2025 |
| Lift Resources L.P. | | 2011 |
| Lift Trade LP | | 2016 |
| Lifting & Transportation Facilities (UK) LP | | 2014 |
| Liftside SP | | 2006 |
| Liggy's Cake Company Limited | Wholesale & retail | 2011 |
| Light Co-Investor Partners LP | | 2020 |
| Light Elegance Nails and Education Limited | Wholesale & retail | 2023 |
| Light Field Global LP | | 2016 |
| Light House Hostel Ltd | Hospitality | 2001 |
| Light Sound LP | | 2016 |
| Light Structures Ltd | Professional & scientific | 2026 |
| Light With Love LP | | 2020 |
| Lightaudio Ltd | Arts & recreation | 2019 |
| Lightbox Reward Limited | Information & communication | 2013 |
| Lightbox ST Andrews LLP | | 2016 |
| Lightbulb Adhd Limited | Wholesale & retail | 2023 |
| Lightbulb AI Ltd | Information & communication | 2024 |
| Lightburg Complex L.P. | | 2015 |
| Lightfield Impex L.P. | | 2017 |
| Lightford L.P. | | 2010 |
| Lightfuel Foods Limited | Wholesale & retail | 2026 |
| Lighthouse Bookshop Ltd | Wholesale & retail | 2026 |
| Lighthouse Court LLP | | 2011 |
| Lighting Design Partnership International Limited | Administrative & support | 2006 |