| Lochee Investments Limited | Construction | 2005 |
| Lochend Cafe Ltd | Hospitality | 2024 |
| Lochend Cars Ltd | Administrative & support | 2023 |
| Lochend House Limited | Real estate | 2022 |
| Lochend LP | | 2012 |
| Lochend Neighbourhood Centre | Health & social care | 2004 |
| Lochend Solutions Ltd | Information & communication | 2023 |
| Lochforth Limited | Other services | 2003 |
| Lochgilphead Healthcare Services (Holdings) Limited | Professional & scientific | 2002 |
| Lochgilphead Healthcare Services Limited | Administrative & support | 2002 |
| Lochim Merchant Limited Partnership | | 1999 |
| Lochland Limited | Wholesale & retail | 2022 |
| Lochlann Finco Limited | Financial services | 2021 |
| Lochlann Holdco Limited | Financial services | 2021 |
| Lochlann Topco Limited | Financial services | 2021 |
| Lochmaddy Marina Ltd | Other services | 2022 |
| Lochmere Limited | Agriculture & fishing | 2025 |
| Lochranza Trade LP | | 2018 |
| Lochshield Services Limited | Information & communication | 2021 |
| Lochside Homes Limited | Construction | 2017 |
| Lochside Lettings Ltd | Hospitality | 2022 |
| Lochside Limited | Agriculture & fishing | 1992 |
| Lochside MWS Limited Partnership | | 2010 |
| Lochview Consultancy Ltd | Professional & scientific | 2025 |
| Lochview Investments Ltd | Construction | 2026 |
| Lochview Nursery Limited | Education | 2007 |
| Lochwind Limited | Other services | 2015 |
| Lockart International LP | | 2016 |
| Locked (Alloa) Limited | Transport & logistics | 2025 |
| Locked in Edinburgh Limited | Arts & recreation | 2015 |
| LOCKER6 Ltd | Real estate | 2021 |
| Lockhart International LP | | 2016 |
| Lockhart SLP | | 1998 |
| Lockhart Travel Club Ltd | Administrative & support | 2022 |
| Lockharton Limited | Real estate | 2024 |
| Lockhead & Gilpin Ltd | Wholesale & retail | 2020 |
| Lockstar Lock and Key Company Ltd | Manufacturing | 2013 |
| Lockview Investment Service Ltd | Financial services | 2026 |
| Locogen Asset Management Limited | Professional & scientific | 2021 |
| Locogen Aukera JV Limited | Energy | 2022 |
| Locogen Consulting Ltd | Professional & scientific | 2015 |
| Locogen Devco Limited | Professional & scientific | 2021 |
| Locogen Developments Holdings Limited | Energy | 2022 |
| Locogen Energy Services Limited | Manufacturing | 2015 |
| Locogen Investments Limited | Financial services | 2017 |
| Locogen Limited | Professional & scientific | 2009 |
| Locogen Solar Developments Limited | Energy | 2020 |
| Locogen Solar Partnership Two Limited | Professional & scientific | 2022 |
| Locogen SPV Eleven Limited | Professional & scientific | 2022 |
| Locogen SPV Fourteen Limited | Professional & scientific | 2022 |
| Locogen SPV Nine Limited | Professional & scientific | 2022 |
| Locogen SPV TEN Limited | Professional & scientific | 2022 |
| Locogen SPV Thirteen Limited | Professional & scientific | 2022 |
| Locogen SPV Twelve Limited | Professional & scientific | 2022 |
| Locogen Yieldco Ltd | Energy | 2013 |
| Locomotive John Howe Preservation Group | Arts & recreation | 1986 |
| Loctay Limited | Real estate | 2017 |
| Locum Eyecare Ltd | Health & social care | 2018 |
| Locus Communique LP | | 2016 |
| Locus Developments Limited | Construction | 2003 |
| Locus Online LP | | 2014 |
| Locus Partnership LP | | 2014 |
| Lodemac Limited | Real estate | 2015 |
| Lodemac Properties Ltd | Real estate | 2016 |
| Loden Services LP | | 2017 |
| Lodestar Commercial Limited | Real estate | 2010 |
| Lodestar Lettings Limited | Real estate | 2022 |
| Lodestar Property Limited | Real estate | 2025 |
| Lodestar Residential Limited | Real estate | 2018 |
| Lodhom Investment Company Limited | Extraterritorial | 1957 |
| Lodington Trading LP | | 2014 |
| Loft Alliance LP | | 2015 |
| Lofton Business LP | | 2014 |
| Loftus Portfolio Limited | Real estate | 2025 |
| Logan & Logan Ltd | Professional & scientific | 2011 |
| Logan Broothers Ltd | Construction | 2023 |
| Logan Construction & Maintenance Group Ltd | Construction | 2016 |
| Logan Corporation LP | | 2013 |
| Logan Investment Trading (Scotland) Partnership SP | | 2022 |
| Logan Leith Ltd | Wholesale & retail | 2022 |
| Logan Malloch Ltd | Wholesale & retail | 2017 |
| Logan Prestige LP | | 2012 |
| Logan Property Ltd | Real estate | 2018 |
| Logan Stonemasons Ltd | Construction | 2026 |
| Logankirk Limited | Agriculture & fishing | 2003 |
| Logans Rest Ltd | Hospitality | 2023 |
| Logfon Logistics LP | | 2015 |
| Logges Shipping LP | | 2011 |
| Loggica Ltd | Information & communication | 2019 |
| Logic Corporation L.P. | | 2014 |
| Logic Way Technologies LP | | 2016 |
| Logical Asset LP | | 2014 |
| Logical Insulation Solutions Limited | Construction | 2009 |
| Logicom Sales LP | | 2015 |
| Logicore Wholesale Limited | Wholesale & retail | 2026 |
| Logicrest L.P. | | 2013 |
| Logiflex Commodities L.P. | | 2016 |
| Logilex L.P. | | 2015 |
| Logios Consulting Ltd | Real estate | 2007 |
| Logist & Co | | 1994 |