| Lionheart Lets Ltd | Hospitality | 2025 |
| Lionhouse 1889 Limited | Real estate | 2015 |
| Lionoil Ltd | Information & communication | 2017 |
| Lions Head House Ltd | Hospitality | 2017 |
| Lionsa Ltd | Information & communication | 2025 |
| Liontrade L.P. | | 2012 |
| Lionvolt Ltd. | Manufacturing | 2024 |
| Lionz Barber 1 Ltd | Other services | 2024 |
| Lionz Barber Ltd | Other services | 2021 |
| Lior Vane Ltd | Wholesale & retail | 2025 |
| Lioryne Solutions LP | | 2012 |
| Lips Medical Limited | Health & social care | 2013 |
| Lipsinity Solutions LP | | 2013 |
| Lipsky Investments LP | | 2021 |
| Lipstick, Lashes & Locks Limited | Wholesale & retail | 2014 |
| Liqid Group Ltd | Financial services | 2018 |
| Liqid Solutions Ltd | Professional & scientific | 2018 |
| Liqitomic Limited | Water & waste | 2025 |
| Liquid Gold Leaf Europe Ltd | Manufacturing | 2020 |
| Liquid Heritage Ltd | Information & communication | 2025 |
| Liquid Levers Ltd. | Arts & recreation | 1993 |
| Liquid Purification Solutions LP | | 2016 |
| Liquid Ventures I (FP) LP | | 2025 |
| Liquid Ventures I (Scot) Limited | Financial services | 2025 |
| Liquidity Partner Limited | Professional & scientific | 2025 |
| Liquidspirit Consulting Limited | Professional & scientific | 2023 |
| Liraffe Limited | Information & communication | 2018 |
| Lisa Alexander Hair Limited | Other services | 2020 |
| Lisa Beaumont Design Ltd | Professional & scientific | 2024 |
| Lisa Charles Property Ltd | Real estate | 2024 |
| Lisa Dixon Contracting Services Limited | Information & communication | 2016 |
| Lisardo's Ltd | Real estate | 2018 |
| LISARDO1 Limited | Hospitality | 2022 |
| Lisata Therapeutics (UK) Limited | Extraterritorial | 2012 |
| Lisatef LP | | 2011 |
| Lisburn Park Ltd | Real estate | 2015 |
| Lischnitz Kennels Ltd | Wholesale & retail | 2026 |
| Liseo Global LP | | 2018 |
| Lisheng Investments LP | | 2016 |
| Lismore Asset Management Limited | Real estate | 2018 |
| Lismore Property Limited | Administrative & support | 2009 |
| Lismore Real Estate Advisors Limited | Administrative & support | 2019 |
| List Market Ltd | Hospitality | 2023 |
| List Publishing Ltd | Information & communication | 2021 |
| Listenupstorytelling C.I.C. | Health & social care | 2019 |
| Lister Square (NO. 242) Limited | Other services | 2018 |
| Lister Square (NO.232) Limited | Real estate | 2021 |
| LIT Associates Limited | Health & social care | 2012 |
| Litana LP | | 2013 |
| Litchfield Gray Engineering Limited | Professional & scientific | 2017 |
| Litech LP | | 2016 |
| Liteplus Limited | Professional & scientific | 2012 |
| Litex Systems LP | | 2014 |
| Litex Universal LP | | 2016 |
| Lithe Marketing LP | | 2016 |
| Litra Finance Ltd | Information & communication | 2023 |
| Litranservis Europe LP | | 2012 |
| Little Adventures Childcare Limited | Health & social care | 2025 |
| Little Angels Dog Grooming Ltd | Other services | 2021 |
| Little Ayansh Property Services Limited | Real estate | 2021 |
| Little Bean Co Ltd | Manufacturing | 2025 |
| Little Bear Canteen Ltd | Hospitality | 2023 |
| Little Blue Door Edinburgh Ltd | Wholesale & retail | 2019 |
| Little Blue Tree CIC | Agriculture & fishing | 2024 |
| Little Boston Limited | Information & communication | 2014 |
| Little Brickworks Limited | Real estate | 2023 |
| Little City Treat Ltd | Other services | 2019 |
| Little Favours Ltd | Wholesale & retail | 2025 |
| Little Fish Tours Limited | Administrative & support | 2016 |
| Little Fitzroy Ltd | Wholesale & retail | 2020 |
| Little HUE Ltd | Hospitality | 2025 |
| Little Learners Liberton Limited | Education | 2006 |
| Little Learners Scotland Ltd | Education | 2012 |
| Little Marilyn Productions Limited | Administrative & support | 2008 |
| Little Monkeys Limited | Education | 2001 |
| Little Party Planners Ltd | Information & communication | 2026 |
| Little Posh People Limited | Arts & recreation | 2021 |
| Little Princess SP | | 2001 |
| Little Scottish Inns Ltd | Hospitality | 2026 |
| Little Tipple Events Limited | Hospitality | 2025 |
| Little Voices Nurseries Ltd | Education | 2014 |
| Little White Dog Ventures Limited | Professional & scientific | 2022 |
| Little Willows Nursery Group Limited | Health & social care | 2024 |
| Littlejohns Limited | Real estate | 1991 |
| Littleton AD Limited | Water & waste | 2014 |
| Littoral Alliance LP | | 2012 |
| Littoral Impex LP | | 2011 |
| LIV EZY Property Services Ltd | Real estate | 2025 |
| Livadi Trading L.P. | | 2018 |
| Livatrade Project LP | | 2012 |
| Live and LET Leith Ltd | Extraterritorial | 2021 |
| Live and LET Limited | Real estate | 2006 |
| Live at the Cathedral Ltd | Arts & recreation | 2019 |
| Live for Running Ltd | Arts & recreation | 2025 |
| Live for the Moment Travel Ltd | Administrative & support | 2024 |
| Live From the Heart LP | | 2020 |
| Live in Five D LP | | 2020 |
| Live in Flow Everywhere LP | | 2025 |
| Live Like Limited | Information & communication | 2025 |
| Live Music NOW Scotland | Arts & recreation | 2013 |