| Lumsden Murray Ltd | Real estate | 2012 |
| Lumsden Properties Limited | Hospitality | 2014 |
| Luna Capital LP | | 2012 |
| Luna Commerce LP | | 2016 |
| Luna Mageia Theatre Company Ltd | Arts & recreation | 2025 |
| Luna Moth Ltd | Education | 2023 |
| Luna Plates Co Limited | Hospitality | 2025 |
| Luna Press Publishing Limited | Information & communication | 2023 |
| Lunan LP | | 2016 |
| Lunar Guard LP | | 2015 |
| Lunara Cycle Ltd | Manufacturing | 2025 |
| Lunara Properties Ltd | Households | 2025 |
| Lunaria Ltd | Professional & scientific | 2013 |
| Lunas Live Ltd | Arts & recreation | 2011 |
| Lunasdal Consulting Limited | Professional & scientific | 2023 |
| Lunatique Unicorn Ltd | Wholesale & retail | 2025 |
| Lunatum Assets Limited | Real estate | 2022 |
| Lunchish T/A Tempting Tattie Express Ltd | Hospitality | 2026 |
| Lund Medical Ltd | Health & social care | 2022 |
| Lundborg Limited Partnership | | 2017 |
| Lung HA Theatre Company | Arts & recreation | 1991 |
| Lunn Pharmacy Limited | Wholesale & retail | 2006 |
| Lupe Pintos Ltd | Wholesale & retail | 2014 |
| Lupra Admin Ltd | Financial services | 2025 |
| Lupra Investments LP | | 2025 |
| Lupton Paulstan Consulting Ltd | Professional & scientific | 2025 |
| Lupy SP | | 2001 |
| Lurg Hill Wind Farm Limited | Energy | 2014 |
| Lurgan Concept LP | | 2012 |
| Luscious Edinburgh Ltd | Hospitality | 2021 |
| Luscious Living Limited | Real estate | 2016 |
| Lusco Whisky Limited | Wholesale & retail | 2026 |
| Lushkacosmetics Ltd | Wholesale & retail | 2026 |
| Lustmolche Properties Limited | Real estate | 2024 |
| Lustre & Co Group Ltd | Wholesale & retail | 2026 |
| Lutewell Project LP | | 2013 |
| Luth Associates Ltd | Professional & scientific | 2018 |
| Lutoff Solutions Limited | Administrative & support | 2026 |
| LUV Padel Ltd | Arts & recreation | 2025 |
| LUX Electrical (Scotland) Limited | Construction | 2024 |
| LUX Events Limited | Administrative & support | 2012 |
| LUX Illuminating Brands Ltd | Professional & scientific | 2013 |
| LUX Life Ltd | Administrative & support | 2013 |
| LUX Milana Health Ltd | Health & social care | 2025 |
| Lux&Co Holdings Ltd | Real estate | 2025 |
| Luxboro Components L.P. | | 2013 |
| Luxbox LP | | 2015 |
| Luxbyshe Ltd | Wholesale & retail | 2025 |
| Luxe Consultancy Scotland Limited | Real estate | 2022 |
| Luxe Host Management Ltd | Hospitality | 2025 |
| Luxe LAB Ltd | Manufacturing | 2020 |
| Luxe Property Consultancy Limited | Real estate | 2021 |
| Luxfin Properties Ltd | Real estate | 2025 |
| Luxfine Products L.P. | | 2012 |
| Luxfit Ltd | Arts & recreation | 2025 |
| Luxgroup LP | | 2016 |
| Luxland Development L.P. | | 2014 |
| Luxly Trade LP | | 2016 |
| Luxmond Trade LP | | 2015 |
| Luxo Services Ltd | Construction | 2020 |
| Luxoil Engineering L.P. | | 2014 |
| Luxor Project LP | | 2012 |
| Luxor Property Group Ltd | Households | 2025 |
| Luxor Services Ltd | Construction | 2024 |
| Luxpoint Capital L.P. | | 2016 |
| LUXSIM24 Ltd | Information & communication | 2017 |
| Luxtech Projects L.P. | | 2014 |
| Luxtrade International LP | | 2016 |
| Luxulyan Trading Ltd | Professional & scientific | 2023 |
| Luxuriant Impex LP | | 2013 |
| Luxurious Tours LP | | 2016 |
| Luxury Hairbytee Limited | Wholesale & retail | 2025 |
| Luxury High-Tech Engineering Industries Corporation Holdings LP | | 2019 |
| Luxury High-Tech Engineering Industries Corporation LP | | 2014 |
| Luxury International DWC LP | | 2017 |
| Luxury Pools Ltd | Wholesale & retail | 2020 |
| Luxury Prep LP | | 2016 |
| Luxury Scottish Wedding Limited | Information & communication | 2012 |
| Luxury Short LET Stays Ltd | Real estate | 2023 |
| Luxury Spa Escapes Limited | Other services | 2024 |
| Luxury Transfer Scotland Ltd | Transport & logistics | 2025 |
| Luxury Windows Scotland Ltd | Construction | 2025 |
| Luxus Solutions Alliance L.P. | | 2012 |
| Luxworks Ltd | Wholesale & retail | 2022 |
| Luxx Europe Developments Limited | Construction | 2014 |
| Luxx Technology Ltd | Administrative & support | 2011 |
| Luxxe Beauty Ltd | Other services | 2020 |
| LV Burchell Ltd | Information & communication | 2025 |
| LVC Scotland Ltd | Professional & scientific | 2025 |
| Lvete Properties LP | | 2015 |
| Lvivsoft L.P. | | 2015 |
| Lvls Aberdeen Ltd | Arts & recreation | 2026 |
| LVM Holdings LP | | 2016 |
| LVN Holdings Ltd | Financial services | 2025 |
| LW Colab Ltd | Professional & scientific | 2025 |
| LW Photography Ltd. | Professional & scientific | 2003 |
| LWD Management Ltd | Professional & scientific | 2015 |
| Lwdp Ltd | Health & social care | 2025 |
| LWJ Accounting (Stirling) Ltd | Administrative & support | 2022 |
| LWJ Accounting Limited | Professional & scientific | 2006 |