| Lost Values Ltd. | Manufacturing | 2008 |
| Lotes Systems LP | | 2011 |
| Lotes Value LP | | 2015 |
| Lotex Projects L.P. | | 2015 |
| Lothal Ltd | Information & communication | 2026 |
| Lothbury ST James's LP | | 2015 |
| Lothian & Borders Classic & Vintage Motorcycle Club Limited | Arts & recreation | 2004 |
| Lothian & Borders Drives Ltd. | Other services | 2025 |
| Lothian & Borders Driveways Ltd. | Other services | 2021 |
| Lothian 42 | | 2003 |
| Lothian 47 | | 2003 |
| Lothian Amusements Limited | Other services | 1978 |
| Lothian Autistic Society | Other services | 2002 |
| Lothian Brothers Ltd | Wholesale & retail | 2025 |
| Lothian Capital Partners 1 Limited | Financial services | 2012 |
| Lothian Capital Partners 2 Limited | Financial services | 2013 |
| Lothian Car Centre Ltd | Wholesale & retail | 2021 |
| Lothian Cars Sale Ltd | Wholesale & retail | 2022 |
| Lothian Cars Trade Ltd | Wholesale & retail | 2022 |
| Lothian Centre for Inclusive Living | Other services | 1991 |
| Lothian Cleaning Services Limited | Other services | 2007 |
| Lothian Commercial Ltd | Wholesale & retail | 2024 |
| Lothian Complete Construction Ltd | Construction | 2026 |
| Lothian Construction Ltd | Construction | 2010 |
| Lothian Decor and SON Ltd | Construction | 2021 |
| Lothian Decor Limited | Construction | 2017 |
| Lothian Developments Limited | Construction | 2020 |
| Lothian Fifty (855) Limited | Administrative & support | 2001 |
| Lothian Fifty (890) Limited | Extraterritorial | 2002 |
| Lothian Films Ltd | Information & communication | 2019 |
| Lothian Helping Hand Services Limited | Other services | 2025 |
| Lothian Hills Corporation Limited | Administrative & support | 2008 |
| Lothian Investment Partners Limited | Administrative & support | 2013 |
| Lothian Joinery Limited | Wholesale & retail | 1989 |
| Lothian Leisure Development Limited | Construction | 2017 |
| Lothian Light Haulage Ltd. | Transport & logistics | 2008 |
| Lothian Limousine Services Limited | Transport & logistics | 2004 |
| Lothian Local Medical Committee Limited | Health & social care | 2011 |
| Lothian North Slope Investments Limited | Administrative & support | 2019 |
| Lothian Padel Club Ltd | Arts & recreation | 2025 |
| Lothian Park B LLP | | 2008 |
| Lothian Park Limited | Professional & scientific | 1999 |
| Lothian Paving (Commercial) Limited | Construction | 2016 |
| Lothian Payroll Services LLP | | 2013 |
| Lothian Plaster Ltd | Construction | 2017 |
| Lothian Plumbing & Heating Limited | Construction | 2019 |
| Lothian Premier Ltd. | Hospitality | 2013 |
| Lothian Property Solutions Ltd | Real estate | 2018 |
| Lothian Psychology Ltd | Health & social care | 2015 |
| Lothian Road Limited | Financial services | 2023 |
| Lothian Shelf (156) Limited | Administrative & support | 2003 |
| Lothian Shelf (214) Limited | Administrative & support | 2004 |
| Lothian Shelf (56) Limited | Professional & scientific | 2025 |
| Lothian Shelf (731) Limited | Administrative & support | 2017 |
| Lothian Sky Riders Ltd | Transport & logistics | 2019 |
| Lothian Social Ltd | Administrative & support | 2025 |
| Lothian Thirty L.P. | | 2012 |
| Lothian Trading Services Ltd | Administrative & support | 2016 |
| Lothian Transit Limited | Professional & scientific | 2015 |
| Lothian Ullage Supplies Ltd. | Health & social care | 2010 |
| Lothianburn Electrical Services Limited | Construction | 2010 |
| Lotos Alliance LP | | 2014 |
| Lotos Support Ltd | Professional & scientific | 2014 |
| Lotra Limited | Real estate | 1909 |
| Lottares Corporation LP | | 2016 |
| Lottie Harriet Property Limited | Households | 2025 |
| Lotus Alliance LP | | 2014 |
| Lotus Industrial L.P. | | 2012 |
| Lotus Management L.P. | | 2011 |
| Lotus Organisation L.P. | | 2008 |
| Lotus Services L.P. | | 2011 |
| Lotus Universal L.P. | | 2013 |
| Lotuscove Investments L.P. | | 2010 |
| Loubine Holdings Ltd | Professional & scientific | 2025 |
| Loubine Limited | Financial services | 2023 |
| Loudguns Gaming Ltd | Information & communication | 2021 |
| Loudon Properties Limited | Real estate | 2018 |
| Loudwater Capital Scotland LP | | 2013 |
| Louis Reard Limited | Wholesale & retail | 2013 |
| Louise Mcbride Architect Limited | Professional & scientific | 2024 |
| Lova Homes Ltd | Real estate | 2023 |
| Lovat Compliance Ltd | Wholesale & retail | 2016 |
| Lovcon SP | | 2004 |
| Love and Faith LP | | 2022 |
| Love Electric Financial Services Ltd | Financial services | 2010 |
| Love Electric Protection Ltd | Financial services | 2025 |
| Love English Ltd | Wholesale & retail | 2025 |
| Love Flux Ltd | Wholesale & retail | 2025 |
| Love for ALL Services Ltd | Health & social care | 2022 |
| Love Investment Properties Limited | Real estate | 2023 |
| Love Loan Limited | Real estate | 2021 |
| Love Marriage LP | | 2017 |
| Love Music Productions Ltd | Arts & recreation | 2010 |
| Love Peace and Coffee Ltd | Hospitality | 2019 |
| Love Social Media Ltd | Professional & scientific | 2018 |
| Love View Ltd | Real estate | 2024 |
| Love Your Employees Ltd | Administrative & support | 2022 |
| LOVE2WORLD Ltd | Wholesale & retail | 2021 |
| Lovecrumbs Bakery Limited | Manufacturing | 2019 |
| Lovecrumbs Ltd | Manufacturing | 2011 |