| Lighting Production Services Ltd | Arts & recreation | 2022 |
| Lightkey Limited | Professional & scientific | 2014 |
| Lightmedium Ltd | Wholesale & retail | 2007 |
| Lights Camera Action Limited | Wholesale & retail | 2021 |
| Lightstorm Ltd | Wholesale & retail | 2013 |
| Lightstorm Traders Ltd | Administrative & support | 2025 |
| Lighttrack (Scotland) Ltd | Arts & recreation | 2007 |
| Ligna Alba CIC | Professional & scientific | 2021 |
| Liguanea SP | | 2004 |
| Ligustica L.P. | | 2020 |
| Lihua Foods Ltd | Hospitality | 2026 |
| Like & Shop Ltd | Wholesale & retail | 2025 |
| Like a Virgil Productions Ltd | Arts & recreation | 2025 |
| Like Kind & Quality Limited | Wholesale & retail | 2011 |
| Likezero Holdings Limited | Financial services | 2020 |
| Likezero Limited | Information & communication | 2020 |
| Liko PIN Global Holdings LP | | 2017 |
| Liksinity Trade LP | | 2015 |
| Likya Fethiye Limited | Wholesale & retail | 2025 |
| Lila Yoga Ltd | Arts & recreation | 2023 |
| Lilac Associates Ltd. | Health & social care | 2002 |
| Lilac Corporation L.P. | | 2011 |
| Liland Investments LP | | 2013 |
| Lilas Partners | | 2000 |
| Lilissio Sales LP | | 2013 |
| Lilite Consult Holdings LP | | 2018 |
| Lilite Consult LP | | 2016 |
| Lillietek Limited | Information & communication | 2023 |
| Lilly SOL LP | | 2022 |
| Lily Corporation L.P. | | 2011 |
| Lily Europe L.P. | | 2012 |
| Lily Gift Shop Ltd | Wholesale & retail | 2023 |
| Lily Spa Edinburgh Ltd | Other services | 2024 |
| Lilybank Flats Limited | Real estate | 2009 |
| Lima Projects L.P. | | 2009 |
| Limare Instruments LP | | 2016 |
| Limassol Project LP | | 2012 |
| Limawood LP | | 2017 |
| Limday Management LP | | 2018 |
| Lime Chocolate Consultancy Ltd. | Administrative & support | 2009 |
| Lime Coconut Limited | Wholesale & retail | 2008 |
| Lime Edinburgh Ltd | Hospitality | 2026 |
| Lime Kite Limited | Real estate | 2010 |
| Limelight Careers Ltd | Education | 1996 |
| Limelight International Company | | 1994 |
| Limerich Ltd | Construction | 2014 |
| Limerston Capital Co-Investment II, L.P. | | 2021 |
| Limerston ILP GP II LLP | | 2021 |
| Limerston ILP GP LLP | | 2016 |
| Limerston ILP II, L.P. | | 2021 |
| Limerston ILP, L.P. | | 2016 |
| Limetree (Ecosse) Holdings Limited | Financial services | 2022 |
| Limetree (Ecosse) Investments Ltd | Financial services | 2021 |
| Limetree Developments (East) Ltd | Financial services | 2022 |
| Limetree Developments (West) Ltd | Financial services | 2022 |
| Limetree Group Holdings Ltd | Financial services | 2022 |
| Limewood Beetham Limited | Financial services | 2015 |
| Limfondation LP | | 2014 |
| Liminal Lichen Ltd | Professional & scientific | 2025 |
| Liminale C.I.C. | Arts & recreation | 2025 |
| Liminaut Ltd | Information & communication | 2026 |
| Limit Break Accounts Ltd | Professional & scientific | 2025 |
| Limited Edition Days Ltd | Manufacturing | 2022 |
| Limitless DMC Ltd | Administrative & support | 2023 |
| Limitless Innovations Group Limited | Professional & scientific | 2024 |
| Limitless Marketing International LP | | 2020 |
| Limitless Renovations and Construction Ltd | Construction | 2026 |
| Limur Capital LP | | 2016 |
| LIN Magic WOK Ltd | Hospitality | 2025 |
| Linaf Ltd | Professional & scientific | 2023 |
| Linborough Trade LP | | 2015 |
| Linburn Dental Practice Limited | Health & social care | 2014 |
| Linburn Development LP | | 2015 |
| Linburn Technology Limited | Manufacturing | 1979 |
| Linc Limited | Information & communication | 2026 |
| Linco Consultancy Ltd | Professional & scientific | 2023 |
| Lincoln US Tax Partners (Europe) Ltd. | Professional & scientific | 2020 |
| Lincrest Hospitality Group Limited | Financial services | 2025 |
| Lincsus Group Ltd | Professional & scientific | 2024 |
| Linda Property Ltd | Real estate | 2025 |
| Lindatra Capital LP | | 2013 |
| Lindemann Care Home Group Ltd | Financial services | 2024 |
| Linden Blossom Ltd | Hospitality | 2016 |
| Linden Impex LP | | 2016 |
| Linden Oncology Limited | Administrative & support | 2010 |
| Linden Trading LP | | 2015 |
| Lindenberg Consulting Holding LP | | 2024 |
| Linderson Investments LP | | 2014 |
| Linding & Partners | | 1994 |
| Lindmax Import L.P. | | 2009 |
| Lindon Invest LP | | 2012 |
| Lindor LP | | 2011 |
| Lindport & Partners | | 1992 |
| Lindra Production LP | | 2016 |
| Lindsay Property Limited | Real estate | 2012 |
| Lindsay Scaffolding Access Limited | Construction | 2020 |
| Lindsay Scaffolding Contracts Ltd. | Construction | 2010 |
| Lindsay Scaffolding Equipment Limited | Extraterritorial | 2020 |
| Lindsay Universal LP | | 2016 |
| Lindsays 1815 Limited | Administrative & support | 2004 |