| LL Interiors Edinburgh Ltd | Wholesale & retail | 2026 |
| Llab Marketing Ltd | Professional & scientific | 2024 |
| Llama Manco L.P. | | 2023 |
| LLH Bodyshop Ltd | Wholesale & retail | 2024 |
| Llkz Ltd. | Professional & scientific | 2011 |
| LLM Solutions Ltd | Real estate | 2013 |
| Lloyd Education & Safeguarding Services Ltd | Education | 2026 |
| Lloyd Helicopter Services Limited | Professional & scientific | 1997 |
| Lloyd-Baker SLP | | 1998 |
| Lloyds Banking Group PLC | Financial services | 1985 |
| Llpf Ltd | Real estate | 2025 |
| Llrh Ltd | Other services | 2019 |
| Lluna Formwork Ltd | Construction | 2023 |
| LLW Properties Ltd | Hospitality | 2016 |
| LM Crolla Ltd | Wholesale & retail | 2022 |
| LM Design & Consulting Limited | Professional & scientific | 2023 |
| LM Hair Trading Ltd | Wholesale & retail | 2024 |
| LM MR Green Ltd | Wholesale & retail | 2025 |
| LM Property Scotland Ltd. | Real estate | 2017 |
| LMB Executive Travel Ltd | Transport & logistics | 2018 |
| LMB Ferint & Partners Automation Systems | | 1999 |
| LMF DS LP | | 2012 |
| LMF GP LLP | | 2012 |
| Lmgtrading Ltd | Wholesale & retail | 2020 |
| LMI Property Ltd | Real estate | 2024 |
| LMJ Investment Management Ltd | Extraterritorial | 2011 |
| Lmja Holdings Ltd | Real estate | 2015 |
| LMM Consultancy Ltd | Professional & scientific | 2024 |
| LMO Management Ltd | Extraterritorial | 2012 |
| LMQ Hair and Beauty Ltd | Other services | 2017 |
| Lmtt Ltd | Hospitality | 2022 |
| LNF2 Limited | Financial services | 2024 |
| LNG Complex L.P. | | 2012 |
| LNG Mechanics Ltd | Construction | 2025 |
| LNG9 Limited | Financial services | 2019 |
| Lnhc Consultancy Ltd | Information & communication | 2025 |
| LO Telecom LP | | 2017 |
| Load Legal Ltd | Professional & scientific | 2023 |
| Loanhead Carsales Limited | Wholesale & retail | 2017 |
| Loba Traders SLP | | 2005 |
| Lobster Global Limited | Extraterritorial | 2022 |
| Lobsterdove Ltd | Information & communication | 2021 |
| Local Authorised Advertising Projects Ltd | Professional & scientific | 2015 |
| Local Bubble Ltd | Information & communication | 2023 |
| Local Character Group Ltd | Information & communication | 2026 |
| Local Contemporary Art Ltd | Wholesale & retail | 2020 |
| Local DIY Limited | Wholesale & retail | 2010 |
| Local Express Edinburgh Ltd | Wholesale & retail | 2026 |
| Local Eyes Tours Ltd | Administrative & support | 2019 |
| Local Grocers Limited | Wholesale & retail | 2026 |
| Local Heroes Design Exhibition Limited | Administrative & support | 2016 |
| Local Knowledge Limited | Information & communication | 2023 |
| Local Property Care Ltd | Construction | 2023 |
| Local Tree Care Limited | Administrative & support | 2025 |
| Locale 24 Ltd | Hospitality | 2024 |
| Localease Limited | Wholesale & retail | 2024 |
| Localmotive Markets Ltd | Administrative & support | 2014 |
| Locanda Dalry Ltd | Hospitality | 2019 |
| Locate Developments (Hotels) Limited | Hospitality | 2017 |
| Locate Developments Group Limited | Professional & scientific | 2010 |
| Locate Developments Limited | Other services | 2003 |
| Locate Glasgow Limited | Construction | 2019 |
| Location Developments Limited | Construction | 2016 |
| Loch & Vine Ltd | Wholesale & retail | 2024 |
| Loch and Key Ltd | Real estate | 2025 |
| Loch and Lotus Trading Ltd | Wholesale & retail | 2025 |
| Loch Electronics Limited | Professional & scientific | 2019 |
| Loch Fergus Solar Ltd | Energy | 2022 |
| Loch Housing Solutions Ltd | Real estate | 2023 |
| Loch Katrine Consulting Limited | Administrative & support | 2015 |
| Loch Lomond Boatyard (Rowardennan) Ltd | Manufacturing | 2016 |
| Loch Lomond Kitchen Ltd | Hospitality | 2020 |
| Loch Lomond Leisure (Scotland) Ltd. | Arts & recreation | 2001 |
| Loch Lomond Luxury Hampers Ltd | Wholesale & retail | 2024 |
| Loch Lomond Media Ltd | Information & communication | 2018 |
| Loch Lomond South CDT Ltd | Other services | 2024 |
| Loch Lomond Tours Ltd | Administrative & support | 2020 |
| Loch Lomond Water Limited | Real estate | 2002 |
| Loch Long Salmon (BR) Limited | Agriculture & fishing | 2021 |
| Loch Long Salmon Limited | Agriculture & fishing | 2019 |
| Loch Ness Beverages Ltd. | Wholesale & retail | 2018 |
| Loch Ness Investment Trading (Scotland) Partnership SP | | 2022 |
| Loch Ness Titles 2 Limited | Hospitality | 2015 |
| Loch Ness Titles 3 Limited | Hospitality | 2018 |
| Loch Ness Titles Limited | Hospitality | 2003 |
| Loch NIX Limited | Real estate | 2021 |
| Loch TAY Highland Lodge Park Limited | Hospitality | 2005 |
| Loch Tearant Investment Trading (Scotland) Partnership SP | | 2022 |
| Lochaber Day and Night OWL Service Ltd | Extraterritorial | 2010 |
| Lochabergifts Ltd | Wholesale & retail | 2022 |
| Lochaline Investment Trading (Scotland) Partnership SP | | 2022 |
| Lochan Homes Ltd | Financial services | 2026 |
| Lochay Group Limited | Real estate | 1994 |
| Lochay Homes Limited | Construction | 2009 |
| Lochay Properties Limited | Real estate | 1997 |
| Lochay Residential Properties Limited | Real estate | 2011 |
| Lochay Starlaw Limited | Real estate | 2026 |
| Lochburn Capital International Limited | Administrative & support | 2014 |
| Lochburn Limited | Health & social care | 2007 |
| Lochcarron Properties Limited | Real estate | 1997 |