| Kilns House Ltd | Administrative & support | 2023 |
| Kiltedbairn Ltd. | Other services | 2018 |
| Kiltpin Scotland Limited | Wholesale & retail | 2015 |
| Kindred Wellness Ltd | Information & communication | 2025 |
| Kinnaird Partners Limited | Real estate | 2025 |
| Kirklands Law Limited | Professional & scientific | 2005 |
| Kirstyb Limited | Arts & recreation | 2026 |
| Kisa's Auchterarder Ltd | Real estate | 2021 |
| Kisa's Ltd. | Hospitality | 2014 |
| Kisa's Restaurants Ltd. | Other services | 2017 |
| Kitchen Fire and Hygiene Solutions Ltd | Other services | 2013 |
| Kitchen to Market Ltd | Administrative & support | 2025 |
| KITCHENS-2-U (Scotland) Limited | Construction | 2019 |
| Kkaf Ltd | Real estate | 2025 |
| KKM Properties Ltd | Real estate | 2019 |
| KL Creations Limited | Information & communication | 2013 |
| Klawd Group Ltd | Real estate | 2022 |
| KLM Consulting Solutions Limited | Mining & quarrying | 2020 |
| KLS Entertainment Limited | Arts & recreation | 2006 |
| KMA Malik Ltd | Transport & logistics | 2024 |
| KMC Formwork Ltd. | Construction | 2009 |
| Kmgn Properties Ltd | Real estate | 2025 |
| KMS Broadcasting Ltd | Professional & scientific | 2023 |
| KN Feast Ltd | Hospitality | 2026 |
| Kngs of Nogi Ltd | Wholesale & retail | 2025 |
| Knight Fitness Academy UK Ltd | Other services | 2025 |
| Knightsway Falkirk Ltd | Hospitality | 2021 |
| Kong Nogi Ltd | Wholesale & retail | 2025 |
| Konkor Ltd. | Administrative & support | 2006 |
| Koolwave Services Limited | Manufacturing | 2003 |
| Krakn.Digital Ltd | Professional & scientific | 2022 |
| KS Architect:Studio Limited | Professional & scientific | 2025 |
| KSG Homes Limited | Construction | 2026 |
| Kudos Interiors Limited | Other services | 2012 |
| Kudos Partnership Limited | Administrative & support | 2019 |
| KUK Wool WON Bathgate Limited | Arts & recreation | 2019 |
| Kukulele Ltd | Manufacturing | 2022 |
| Kurdish Barbers Shop Limited | Other services | 2022 |
| KWG 28 Ltd | Administrative & support | 2025 |
| KWG 3 Limited | Hospitality | 2026 |
| KWN Courier Ltd | Transport & logistics | 2024 |
| L & E Bruce Holdings Limited | Financial services | 2021 |
| L & L Training Ltd | Education | 2022 |
| L Denovan Ltd | Agriculture & fishing | 2023 |
| L Finch Ltd | Real estate | 2026 |
| L T Autocare Ltd | Wholesale & retail | 2024 |
| L&B Locum Practice Services Ltd | Administrative & support | 2019 |
| LA Travel Edinburgh Ltd | Transport & logistics | 2015 |
| Label Masters Limited | Manufacturing | 2025 |
| Lady Liberty Lettings Limited | Real estate | 2018 |
| Lagan-Mccartney Limited | Professional & scientific | 2018 |
| Laing Engineering Solutions Ltd | Mining & quarrying | 2025 |
| Laird CCE Ltd | Professional & scientific | 2022 |
| Lakhen Ltd | Wholesale & retail | 2024 |
| LAL Cuts Ltd | Other services | 2025 |
| Lambert Auto Electrics Ltd | Wholesale & retail | 2022 |
| Lamont Construction Ltd | Construction | 2014 |
| Land & Sea Foods Limited | Wholesale & retail | 2005 |
| Landmark Landscapes & Groundworks Ltd | Construction | 2025 |
| Landscape & Fencing Services (Scotland) Ltd | Administrative & support | 2026 |
| Landscape & Forestry Services (Scotland) Ltd. | Administrative & support | 2010 |
| Laroccatogo Ltd | Hospitality | 2023 |
| LAS LU Systems Ltd | Professional & scientific | 2025 |
| Lasey Ltd. | Professional & scientific | 2015 |
| Laslu Grid Limited | Manufacturing | 2026 |
| Laurel Grange Storage Limited | Real estate | 2022 |
| Laurieston Engine Centre Limited | Real estate | 1987 |
| LCG Electrical Ltd | Construction | 2026 |
| Lcsk Capital Ltd | Financial services | 2025 |
| Ldat Ltd | Real estate | 2023 |
| LE Jardin Ltd. | Hospitality | 2011 |
| Lead the Charge Ltd | Administrative & support | 2020 |
| LEE Corp Group Ltd | Financial services | 2025 |
| LEE Corp Properties Ltd | Real estate | 2025 |
| Legacy Planning Solutions Limited | Financial services | 2012 |
| Lejman Property Investment Limited | Real estate | 2016 |
| LEM Trading Limited | Hospitality | 2017 |
| Lesley Anderson Law Ltd | Professional & scientific | 2018 |
| Letham Construction Limited | Construction | 2016 |
| Letham Lodges Limited | Hospitality | 2026 |
| Lets & Serviced Apartments LLP | | 2021 |
| Levante Civil Engineering (Scotland) Limited | Construction | 2026 |
| Levante Civil Engineering Limited | Other services | 2019 |
| Levante Homes Limited | Other services | 2020 |
| Level UP Care Limited | Wholesale & retail | 2023 |
| Lewis Joinery & Fitting Ltd. | Construction | 2022 |
| LG Auto-Enrolment & Support Services Ltd | Other services | 2018 |
| LG Events & Production Ltd | Administrative & support | 2022 |
| Life Fit Wellness Limited | Health & social care | 2013 |
| Lighthouse Studios (Scotland) Limited | Other services | 2011 |
| Limelite Creative Ltd | Other services | 2017 |
| Limerigg's Development Limited | Real estate | 2008 |
| Lin's Garden Limited | Hospitality | 2018 |
| Linden Auto Electrics Ltd | Wholesale & retail | 2018 |
| Linksfield Land Drainage Limited | Agriculture & fishing | 1997 |
| Linlithgow 1959 Limited | Extraterritorial | 2014 |
| Linton Recruitment Limited | Administrative & support | 2009 |
| Lion Construction Limited | Construction | 2014 |
| Lisa Dick Consulting Limited | Administrative & support | 2023 |
| Lismore Lettings Ltd. | Hospitality | 2004 |