| LWJ Management Services Limited | Professional & scientific | 2019 |
| LWM Properties Limited | Real estate | 2003 |
| LWS 60 Limited | Manufacturing | 1978 |
| LXB DH LP | | 2011 |
| LXB Gloucester LP | | 2012 |
| LXB Greenwich LP | | 2015 |
| LXB Kingsmead LP | | 2014 |
| LXB Riverside LP | | 2014 |
| LXB Sheppey 2 LP | | 2014 |
| LXB Sheppey LP | | 2012 |
| LY Initiative Limited | Wholesale & retail | 2025 |
| LY New Sunrise Ltd | Hospitality | 2019 |
| LY2 Ltd | Hospitality | 2021 |
| Lyall Engineering Ltd. | Professional & scientific | 2006 |
| Lyall Estates Ltd | Construction | 2018 |
| Lyall Property Limited | Real estate | 2017 |
| Lyall Stone Ltd | Construction | 2025 |
| Lyari Luxury Lets Ltd | Households | 2024 |
| Lycaste & Co LP | | 2019 |
| Lyceum Capital (CIP2) Limited Partnership | | 2007 |
| Lyceum Capital (GP2) Limited Partnership | | 2007 |
| Lyceum Theatre Trading Limited | Hospitality | 1990 |
| Lychee Peebles Ltd | Hospitality | 2013 |
| Lychgate Studios Ltd | Information & communication | 2026 |
| Lycidas Trustee Company Limited | Extraterritorial | 1962 |
| Lydney Systems LP | | 2013 |
| Lyfinex Limited | Wholesale & retail | 2024 |
| Lyhn Limited | Information & communication | 1987 |
| Lykos Research Limited | Professional & scientific | 2019 |
| Lyla Restaurants Ltd | Hospitality | 2023 |
| Lylac LP | | 2020 |
| Lyle Holdings Limited | Financial services | 2019 |
| Lyles Sutherland Limited | Information & communication | 2013 |
| Lyme Project Ventures LP | | 2015 |
| Lyn's Boutique Limited | Wholesale & retail | 2024 |
| Lynchpin Analytics Limited | Information & communication | 2005 |
| Lyncra Property Ltd | Construction | 2019 |
| Lyndhurst Holdings Limited | Real estate | 1976 |
| Lyne Organics Limited | Wholesale & retail | 2017 |
| Lyne Properties (Edinburgh) Limited | Real estate | 1951 |
| Lynedoch 14 Limited | Financial services | 2021 |
| Lynedoch Care Limited | Health & social care | 2004 |
| Lyngholm Ltd | Professional & scientific | 2024 |
| Lynne Douglas Associates Limited | Professional & scientific | 2025 |
| Lynne’S Edinburgh Limited | Other services | 2026 |
| Lynteks Universal LP | | 2012 |
| Lynx Eleet Associates LP | | 2016 |
| Lyon Empire Limited | Information & communication | 2013 |
| Lyon Industries Ltd | Information & communication | 2019 |
| Lyon Motor Company Limited | Wholesale & retail | 2020 |
| Lyonesse Management LP | | 2017 |
| Lyons Davidson Scotland LLP | | 2010 |
| Lyonscommerce Ltd | Wholesale & retail | 2022 |
| Lypost Consulting Limited | Information & communication | 2006 |
| Lyra | Arts & recreation | 2005 |
| Lyra Inc LP | | 2016 |
| Lyras Group Ltd | Real estate | 2026 |
| Lysara EIC GP, Ltd | Financial services | 2024 |
| Lysara EIC, LP | | 2024 |
| Lysara Holdings, LP | | 2024 |
| Lysara Initial GP, Ltd | Financial services | 2024 |
| Lysara Partnership, LP | | 2024 |
| Lysara, LP | | 2024 |
| Lysis Management Services Limited | Professional & scientific | 2016 |
| Lythe Holdings Ltd | Financial services | 2012 |
| Lythmore Solar Farm Limited | Energy | 2023 |
| Lyxio Curtis Ltd | Financial services | 2025 |
| M & a Cars Ltd | Wholesale & retail | 2025 |
| M & a Restaurants Limited | Hospitality | 1997 |
| M & B Letting Solutions Ltd | Real estate | 2025 |
| M & E Parlett (Hundalee) LLP | | 2003 |
| M & G Healthcare Services Limited | Administrative & support | 2018 |
| M & G Properties Services Ltd | Real estate | 2021 |
| M & L Scot Enterprise Ltd | Construction | 2018 |
| M & M (Edinburgh) Limited | Hospitality | 2014 |
| M & M Company Secretaries Limited | Professional & scientific | 2001 |
| M & M Energy Systems Ltd. | Construction | 2004 |
| M & M Quality Homes (Glasgow) Limited | Construction | 2006 |
| M & M WHY Solutions Ltd | Professional & scientific | 2025 |
| M a Edinburgh Ltd | Real estate | 2024 |
| M a Mitchell Edinburgh Limited | Other services | 2013 |
| M Adil Ltd | Transport & logistics | 2024 |
| M and H Landscaping Services Ltd | Extraterritorial | 2022 |
| M and T Davidson Property Limited | Real estate | 2025 |
| M B C C (Foods) Limited | Wholesale & retail | 1999 |
| M Baas Consultancy LP | | 2025 |
| M Barry & Sons Electrical Limited | Construction | 2021 |
| M Berry Consultancy Ltd | Professional & scientific | 2022 |
| M C Squared (Scot) Ltd | Real estate | 2019 |
| M Calvert Engineering Ltd | Information & communication | 2023 |
| M Class Property Ltd | Real estate | 2026 |
| M F T (Foods) Ltd | Hospitality | 2024 |
| M Fallon MOT Preparation Limited | Wholesale & retail | 2026 |
| M Farooq & Sons Ltd | Wholesale & retail | 2026 |
| M Fraser Limited | Financial services | 2020 |
| M Gillies Construction (Scotland) Ltd | Construction | 2016 |
| M Gray Flooring Ltd | Construction | 2026 |
| M H Developments Ltd | Construction | 2021 |
| M Hall Plastering Services Ltd | Construction | 2025 |
| M I Williamson Ltd | Other services | 2025 |