| Lovelyfinds Limited | Wholesale & retail | 2026 |
| Lovemiracle Limited | Wholesale & retail | 2023 |
| Loverose Limited | Manufacturing | 2023 |
| Loves Office Ltd | Real estate | 2024 |
| Lovesoul Limited | Wholesale & retail | 2025 |
| Lovett Edinburgh Ltd | Real estate | 2024 |
| Loveworld Scotland Outreach Limited | Other services | 2026 |
| Lovpromotion LP | | 2018 |
| LOW & Bonar Limited | Professional & scientific | 1912 |
| LOW & Bonar Pension Trustees Limited | Professional & scientific | 1976 |
| LOW Carbon Forum for Construction Limited | Professional & scientific | 2021 |
| LOW Flyer Limited | Real estate | 2002 |
| LOW Price Lessons Ltd | Education | 2009 |
| Lowdean Golf Ltd | Wholesale & retail | 2018 |
| Lowe's Logistics Ltd | Transport & logistics | 2013 |
| Lowell Project LP | | 2013 |
| Lowemont Alliance LP | | 2013 |
| Lowen Labs Ltd | Professional & scientific | 2024 |
| Lower Beauly Syndicate Nominees Limited | Professional & scientific | 1990 |
| Lowfield Alliance LP | | 2013 |
| Lowndes Investments Carry GP LLP | | 2014 |
| Lowndes Investments Carry LP | | 2014 |
| Lowndes Investments II Carry LP | | 2014 |
| Lowndes Investments LP | | 2014 |
| Lowsky SP | | 2002 |
| Lowson Jones Ltd | Real estate | 2025 |
| Loxley Business Services LP | | 2011 |
| Loxton Gray Ltd | Administrative & support | 2022 |
| Loyal Investment LP | | 2014 |
| Loyal Range LP | | 2015 |
| Loyer Systems LP | | 2013 |
| Loyle MGT Ltd | Information & communication | 2017 |
| Loymax Ltd | Information & communication | 2025 |
| Lozareo Group LP | | 2016 |
| Loztech Trade LP | | 2017 |
| LP Energy Ltd | Construction | 2025 |
| Lpbz Commercial Ltd. | Administrative & support | 2014 |
| Lpbz Limited | Administrative & support | 2014 |
| Lpcs I Limited Partnership | | 2010 |
| LPE II (Founder Partner) LP | | 2012 |
| LPE II LP | | 2012 |
| Lpfe Limited | Administrative & support | 2015 |
| Lpfi Limited | Financial services | 2015 |
| LPG Electrical Contractor Ltd | Construction | 2025 |
| LPJ Management Ltd | Extraterritorial | 2011 |
| LPK Couriers Ltd | Transport & logistics | 2019 |
| LPP International LP | | 2016 |
| Lppi Credit GP Limited | Administrative & support | 2017 |
| Lppi Credit Investments LP | | 2017 |
| Lppi Diversifying Strategies LP | | 2018 |
| Lppi Environmental Opportunities LP | | 2024 |
| Lppi Infrastructure Investments LP | | 2017 |
| Lppi PE Investments (NO.1) LP | | 2016 |
| Lppi PE Investments (NO.2) LP | | 2016 |
| Lppi PE Investments (NO.3) LP | | 2018 |
| Lppi PE US Investments (NO.1) LP | | 2015 |
| Lppi PE US Investments (NO.2) LP | | 2016 |
| Lppi PE US Investments (NO.3) LP | | 2018 |
| Lppi Scotland (NO.1) Limited | Administrative & support | 2015 |
| Lppi Scotland (NO.2) Limited | Administrative & support | 2016 |
| LPR Recruitment Ltd | Administrative & support | 2015 |
| LPS Property Scotland Limited | Real estate | 2024 |
| LQ Trading Ltd | Wholesale & retail | 2025 |
| LQB Consult Ltd | Professional & scientific | 2020 |
| Lqdc Limited | Wholesale & retail | 2018 |
| LR & Sons Ltd | Professional & scientific | 2022 |
| LR GR 4 Points Edinburgh Ltd | Real estate | 2025 |
| LR GR Edinburgh Airport Ltd | Real estate | 2025 |
| LR GR Kingsmills Ltd | Real estate | 2025 |
| LR GR Ness Walk Ltd | Real estate | 2025 |
| LR GR Point a Glasgow Ltd | Real estate | 2025 |
| LR GR Tranquil Ltd | Real estate | 2025 |
| LR Home Vision Ltd | Construction | 2025 |
| LR Real Estate Limited | Real estate | 2025 |
| LR Travel Ltd | Administrative & support | 2023 |
| LRCM20 Ltd | Health & social care | 2020 |
| Lreds III Investments, LP | | 2017 |
| LRK Properties Limited | Real estate | 2017 |
| Lrmh Limited | Wholesale & retail | 2019 |
| LRP Logistics Ltd | Transport & logistics | 2024 |
| Lrqa (Agriculture) Limited | Administrative & support | 1997 |
| Lrqa (Seafood) Limited | Professional & scientific | 2006 |
| LS Dentistry Limited | Health & social care | 2024 |
| LS Global LP | | 2017 |
| LS Gowans Properties Ltd | Real estate | 2018 |
| LS Hairdressing Ltd | Other services | 2015 |
| LS Managment Ltd | Real estate | 2020 |
| LS Tuition Ltd | Education | 2022 |
| LSA Real Estate Ltd | Real estate | 2020 |
| Lsav (GP) Limited | Real estate | 2012 |
| Lsav (Property Holdings) LP | | 2012 |
| LSB Consultants Limited | Professional & scientific | 2017 |
| LSF 2 Ltd | Hospitality | 2024 |
| LSK Propco Limited | Construction | 2013 |
| LSL Partners Fund III Founder GP LLP | | 2026 |
| LSP Lisbon (Scotland) Limited | Administrative & support | 2024 |
| LSP Renewables (Scotland) Ltd | Administrative & support | 2020 |
| Lssk Management Limited | Professional & scientific | 2019 |
| LSZ International Trading Ltd. | Manufacturing | 2012 |
| LT Network Consulting LP | | 2025 |