| Long Cheng Aberdeen Ltd | Hospitality | 2019 |
| Long Life Pharma Holdings L.P. | | 2019 |
| Long Period Waves LP | | 2023 |
| Long Stays Edinburgh Limited | Households | 2023 |
| Longdrum Properties Limited | Real estate | 2004 |
| Longevia LP | | 2016 |
| Longevitas Ltd | Information & communication | 2006 |
| Longevitas Services Limited | Information & communication | 2015 |
| Longevity Global Ltd | Wholesale & retail | 2018 |
| Longford & Nordland LP | | 2014 |
| Longford Direct LP | | 2015 |
| Longford Impex LP | | 2013 |
| Longford Structure LP | | 2015 |
| Longford Trading LP | | 2011 |
| Longford Trading Power LP | | 2015 |
| Longisland LP | | 2020 |
| Longleaf Forest Bathing Ltd | Education | 2024 |
| Longlint Trade LP | | 2011 |
| Longnewton Steading Ltd | Construction | 2020 |
| Longray Limited | Real estate | 2011 |
| Longscott Limited | Administrative & support | 2001 |
| Longstone Edinburgh Ltd | Wholesale & retail | 2011 |
| Longstone Solutions LP | | 2014 |
| Longue VUE Partners | | 2002 |
| Longwood Consulting Limited | Professional & scientific | 2023 |
| Lonni YU Ltd | Other services | 2025 |
| Lonsdale Capital Partners (Co-Investment) L.P. | | 2015 |
| Lonsdale Capital Partners (Scot) GP LLP | | 2015 |
| Lontano LP | | 2014 |
| Lontex LP | | 2015 |
| Lonton Alliance LP | | 2017 |
| Lonviriol Commercial LP | | 2014 |
| Look & Buy Traders Limited | Wholesale & retail | 2016 |
| Look and Feel LP | | 2015 |
| Look Inside Meditations Ltd | Information & communication | 2024 |
| Look Opticians Limited | Professional & scientific | 2003 |
| Look Stock LP | | 2019 |
| Look UP Space Ltd | Information & communication | 2026 |
| Looksclothing Limited | Wholesale & retail | 2024 |
| Loom & Cove Ltd | Wholesale & retail | 2024 |
| Loomist Limited | Manufacturing | 2025 |
| Loop 78 Ltd | Hospitality | 2014 |
| Loop Live (UK) Limited | Arts & recreation | 2023 |
| Looper Tech Ltd | Information & communication | 2021 |
| Loppwork Impex LP | | 2013 |
| LOR2MAR Ltd | Transport & logistics | 2021 |
| Lora's Caffe Bar Ltd | Hospitality | 2024 |
| Lorane Alliance LP | | 2017 |
| Lord George Macarthur Ltd | Extraterritorial | 2020 |
| Lordain Assets LP | | 2014 |
| Lordcamp Impex L.P. | | 2008 |
| Lordo Services L.P. | | 2015 |
| Lordscarescot Ltd | Public administration | 2025 |
| Lordwest Trade L.P. | | 2015 |
| Lorebeards Ltd | Information & communication | 2025 |
| Lorecation Ltd | Information & communication | 2026 |
| Lorelteks Import LP | | 2013 |
| Loremus Ltd | Information & communication | 2016 |
| Lorena Ltd | Health & social care | 2022 |
| Lorenza Trading LP | | 2014 |
| Lorenzen Tonna Services Limited | Information & communication | 2018 |
| Lorenzo PIA Limited | Hospitality | 2020 |
| Loretta Management LP | | 2015 |
| Lorex Group LP | | 2016 |
| Lorex Trading LP | | 2014 |
| Lori Investments Ltd | Real estate | 2023 |
| Lori Leader LP | | 2014 |
| Lorimer & Kellie Ltd | Manufacturing | 2021 |
| Lorimer Access Solutions Ltd | Construction | 2026 |
| Lorimer House OPS Ltd | Health & social care | 2025 |
| Loring Universal LP | | 2013 |
| Loripak Commercial LP | | 2012 |
| Lorisa Limited | Hospitality | 2012 |
| Lorison Capital LP | | 2012 |
| Lorn Jean Ltd | Professional & scientific | 2016 |
| Lorn Macneal Architects Limited | Professional & scientific | 2022 |
| Lorna Lothian Talent Consultancy Limited | Professional & scientific | 2023 |
| Lorne Properties Limited | Real estate | 1999 |
| Loro Alliance LP | | 2015 |
| Lorraine Clarke Consulting Ltd | Professional & scientific | 2010 |
| Lorraine Kneebone Ltd | Administrative & support | 2020 |
| Lorraine Williams HR Consultancy Ltd | Administrative & support | 2024 |
| Lorratone Systems LP | | 2012 |
| Lorry Universal LP | | 2017 |
| Lorton Business LP | | 2013 |
| Lorwoods Trading LP | | 2012 |
| LOS Cardos Limited | Hospitality | 2009 |
| LOS Claveles (Five) Limited | Professional & scientific | 1989 |
| LOS Claveles (Four) Limited | Professional & scientific | 1989 |
| LOS Claveles (One) Limited | Professional & scientific | 1989 |
| LOS Claveles (Three) Limited | Professional & scientific | 1989 |
| LOS Claveles (Two) Limited | Professional & scientific | 1989 |
| LOS Granados Management Ltd | Extraterritorial | 2011 |
| LOS Smokes Ltd | Wholesale & retail | 2026 |
| Losa Rope Access Limited | Real estate | 2014 |
| Loskabel Impex LP | | 2014 |
| Lossie Lodges Limited | Real estate | 2024 |
| Lost Birds Ltd | Wholesale & retail | 2025 |
| Lost BUT Found Film Limited | Information & communication | 2010 |
| Lost Operations Ltd | Information & communication | 2022 |