| Kcsubsea Ltd | Professional & scientific | 2018 |
| Keith Milne Tiling Limited | Construction | 2008 |
| Keldie Investments Limited | Real estate | 2025 |
| Kelvin Gregory Electrician Ltd | Construction | 2022 |
| Kemsmart Limited | Other services | 2017 |
| Kerho Limited | Administrative & support | 2022 |
| Keto Brain Health Ltd | Health & social care | 2025 |
| Keystone Properties (Montrose) Limited | Real estate | 2004 |
| Kfzm Limited | Energy | 2014 |
| Kirkstyle Garage Limited | Wholesale & retail | 2011 |
| Kiss Aesthetics Ltd | Health & social care | 2019 |
| KJW Joinery Ltd | Construction | 2015 |
| KM North Limited | Real estate | 2026 |
| Knightsbridge Homes Limited | Extraterritorial | 2001 |
| Knockgrena Ltd | Real estate | 2024 |
| Knockriach Glamping Limited | Hospitality | 2024 |
| Knotty by Zune Ltd | Manufacturing | 2025 |
| Korfker Creative Solutions Ltd | Administrative & support | 2019 |
| Krua Thai Ltd | Hospitality | 2024 |
| KWC Diner Ltd | Hospitality | 2022 |
| L Haines Plumbing Heating and GAS Services Ltd | Construction | 2025 |
| L.A Studio Beauty & Hair Limited | Other services | 2024 |
| L.C.P Hotels Ltd | Hospitality | 2022 |
| L.C.P Leisure Group Ltd | Hospitality | 2022 |
| L.D Hair Limited | Other services | 2026 |
| LA Rose DE Grace Lunaire Ltd | Wholesale & retail | 2025 |
| LA Rose Property Ltd | Real estate | 2025 |
| Ladyhill Lettings Ltd | Real estate | 2026 |
| Lags Property Ltd | Real estate | 2025 |
| Laichmoray Hotels Limited | Hospitality | 1975 |
| Laird Properties Limited | Real estate | 2017 |
| Lantern Elgin Ltd | Health & social care | 2020 |
| Lashley Homes Limited | Real estate | 2016 |
| Lawson Property Enterprises Limited | Real estate | 2025 |
| LB Trailers Ltd | Wholesale & retail | 2025 |
| LC Deepwaters Inspection Ltd | Professional & scientific | 2025 |
| LC Plumbing and Heating (Moray) Ltd | Professional & scientific | 2023 |
| Lhan Engineering Ltd | Professional & scientific | 2021 |
| Lhanbryde Development Limited | Construction | 2015 |
| Lhanysworld Ltd | Wholesale & retail | 2021 |
| Life Sustainable Homes Ltd | Administrative & support | 2003 |
| Lima Auto Body Shop Limited | Wholesale & retail | 2016 |
| Limitlass Ltd | Administrative & support | 2023 |
| Line Less Laser Clinic Ltd | Wholesale & retail | 2023 |
| Links Golf Ventures Ltd | Hospitality | 2026 |
| Linkwood Motors Ltd | Wholesale & retail | 2023 |
| Little Dinosaurs Childminding Ltd | Health & social care | 2022 |
| Llessur Limited | Construction | 2023 |
| LLG Investments Ltd | Administrative & support | 2007 |
| Lloyd Griffiths Limited | Health & social care | 2007 |
| LM Boiler Services and Renewables Ltd | Construction | 2024 |
| LM Lounge Ltd | Other services | 2023 |
| LMJ Access & Coatings Ltd | Mining & quarrying | 2019 |
| LMW Legal Services Moray Ltd | Professional & scientific | 2022 |
| Lockey Engineering Consultancy Ltd | Professional & scientific | 2019 |
| Lodge & Young Ltd | Real estate | 2025 |
| Logans Lets Ltd | Real estate | 2022 |
| Lomojo Access and Coatings Ltd | Construction | 2023 |
| Longmorn Property Developments Limited | Real estate | 1991 |
| Longmorn Rigging Services Ltd | Manufacturing | 2018 |
| Lossie Taxis Limited | Transport & logistics | 2007 |
| Lossiemouth Restaurant Limited | Hospitality | 2021 |
| Lossiemouth Tyre Services Ltd | Wholesale & retail | 2025 |
| Louisville Properties Ltd | Real estate | 2017 |
| Love & Co Weddings Ltd | Information & communication | 2026 |
| LOW Waterhead Limited | Energy | 2013 |
| Lucky Heron Limited | Hospitality | 2023 |
| Lucky Number SIX Ltd | Real estate | 2026 |
| Luxury Competitions Ltd | Arts & recreation | 2026 |
| Lynne Kennedy Photography Ltd | Professional & scientific | 2022 |
| M & M Car Valeting Service Limited | Administrative & support | 2023 |
| M & N Properties (Scotland) Ltd | Real estate | 2021 |
| M L S Holdings Limited | Professional & scientific | 1995 |
| M&S Construction North Ltd | Construction | 2026 |
| M&Vc Ltd | Professional & scientific | 2020 |
| M-Cubed Coaching Ltd | Professional & scientific | 2021 |
| M3SCAFFOLDING Ltd | Construction | 2026 |
| Macaulay Electrical Limited | Manufacturing | 2025 |
| Macaulay Properties Limited | Real estate | 2024 |
| Macbeth Property Group Ltd | Real estate | 2025 |
| Macdonald Property Holding Ltd | Real estate | 2024 |
| Macfirth Hotel and Restaurant Ltd | Hospitality | 2025 |
| Mackenzie and Freidenfelde Property Group Ltd | Real estate | 2023 |
| Macleods Holdings Ltd | Wholesale & retail | 2020 |
| Macnights Ltd | Hospitality | 2025 |
| Macpharma Limited | Other services | 2022 |
| Macraj Restaurant Ltd | Hospitality | 2025 |
| Madainn Ltd | Education | 2022 |
| Maho Elgin Ltd | Hospitality | 2025 |
| Main Engineering Services Ltd | Professional & scientific | 2023 |
| Mainstream Colour Ltd | Construction | 2022 |
| Malcolm Strategic Investments Ltd | Administrative & support | 2025 |
| Malpas Estate Agency Ltd | Real estate | 2019 |
| Mandian Swim School Limited | Other services | 2014 |
| Manna Juice Ltd | Hospitality | 2014 |
| Mapache Ltd | Arts & recreation | 2025 |
| Maras Contracts Ltd | Construction | 2022 |
| Mare Fair Trading Ltd | Arts & recreation | 2026 |
| Marine and Technical Services Ltd. | Professional & scientific | 2001 |
| Maritime Support Services Limited | Administrative & support | 2025 |