| Little Asia Grocery Ltd | Wholesale & retail | 2023 |
| Little Harwood Joinery Ltd | Construction | 2026 |
| Little Kerse Leisure Limited | Arts & recreation | 2008 |
| Little Miss Glam Ltd | Other services | 2023 |
| Little Reds Aesthetics Ltd | Health & social care | 2018 |
| Livingin Care Ltd | Public administration | 2025 |
| Livingston Piano Lessons Limited | Education | 2022 |
| Lizry Ltd | Financial services | 2025 |
| LJC Paraplanning Ltd | Administrative & support | 2023 |
| LJF Digital Consultancy Ltd | Information & communication | 2023 |
| Ljpc Limited | Other services | 2014 |
| LLJ Leisure Limited | Hospitality | 2025 |
| LM Cladding Ltd | Construction | 2023 |
| LNH Holdings (Scotland) Ltd | Financial services | 2025 |
| LNH Retail Ltd | Wholesale & retail | 2025 |
| LNL Property Ltd | Real estate | 2019 |
| Loch Local Ltd. | Health & social care | 2024 |
| Loch Lomond Motorcycling Club Limited | Arts & recreation | 1991 |
| Locharbriggs Sandstone Limited | Mining & quarrying | 1998 |
| Lochside Road Limited | Financial services | 2026 |
| Lochvest Limited | Financial services | 2024 |
| Logisticsxperts Recruitment Ltd | Administrative & support | 2025 |
| Lomond Holdings Limited | Administrative & support | 2007 |
| Lomond Plant Limited | Administrative & support | 1988 |
| London Holiday Rentals Ltd | Hospitality | 2020 |
| Longview Motors Limited | Transport & logistics | 2025 |
| Longwood Developments Limited | Real estate | 2018 |
| Lorraine's Cleaning Services Ltd | Administrative & support | 2021 |
| Love Football Coaching Ltd | Education | 2026 |
| LOVEH8 Ltd | Arts & recreation | 2026 |
| Low's Properties Ltd. | Real estate | 2023 |
| Lowland Trees Ltd | Agriculture & fishing | 2018 |
| LPS Building Services Ltd. | Construction | 2014 |
| LSG2 Ltd | Wholesale & retail | 2025 |
| Luka Logistic Ltd | Transport & logistics | 2021 |
| Lunar Star Properties Ltd | Real estate | 2022 |
| Luxury Sellers Ltd | Wholesale & retail | 2024 |
| Lyall Building Solutions Ltd | Construction | 2014 |
| Lyma Lounge Limited | Other services | 2026 |
| Lynden Bond Estates Ltd | Real estate | 2024 |
| Lynn Technical Services Ltd | Construction | 2006 |
| Lynne Chalmers Limited | Hospitality | 2019 |
| Lynsey Stewart Limited | Other services | 2026 |
| Lyons Metering Services Ltd | Professional & scientific | 2022 |
| Làmh Cuideachaidh Limited | Professional & scientific | 2024 |
| M & M Beaton Plant Hire Limited | Manufacturing | 2022 |
| M & M Security (UK) Ltd | Public administration | 2005 |
| M & S Properties (Scotland) Ltd | Households | 2021 |
| M C Accountants Ltd | Wholesale & retail | 2018 |
| M D Services Limited | Professional & scientific | 2022 |
| M Medical Ltd | Real estate | 2014 |
| M&C Joiners (Scotland) Limited | Construction | 2014 |
| M&M Construction Clients Limited | Professional & scientific | 2012 |
| M&M Grahamston Ltd | Real estate | 1980 |
| M&S Electrical Solutions Ltd | Construction | 2021 |
| M&T Contracts Limited | Construction | 2017 |
| M-Dental Limited | Health & social care | 2024 |
| M.Ai Cleaning Service Ltd | Administrative & support | 2025 |
| M.E Entertainment Limited | Wholesale & retail | 2023 |
| M.F Haulage Services Ltd | Transport & logistics | 2025 |
| M.F Scaffold and Inspection Limited | Information & communication | 2017 |
| M33 Design Limited | Professional & scientific | 2015 |
| MA Store Ltd | Wholesale & retail | 2025 |
| MAC Auto Electrics Limited | Wholesale & retail | 1988 |
| MAC Cloud Ltd | Information & communication | 2019 |
| MAC GRP Ltd | Manufacturing | 2025 |
| Macdonald & Hughes Limited | Administrative & support | 2021 |
| Macdonald and Morson Dental Care (Alva) Ltd. | Health & social care | 2024 |
| Macdonald Auto Group Ltd | Financial services | 2026 |
| Macgregor Commercials Ltd | Wholesale & retail | 2022 |
| Mackay Design Ltd | Professional & scientific | 2021 |
| Mackie Electrical Solutions Limited | Construction | 2016 |
| Mackinvest Consulting Limited | Professional & scientific | 2016 |
| Macrd Mobile Catering Limited | Hospitality | 2014 |
| MAD Cat Publishing Ltd | Information & communication | 2021 |
| Maddiston House Ltd | Hospitality | 2025 |
| Madihafuad Limited | Hospitality | 2025 |
| Magmar Property Ltd | Real estate | 2025 |
| Maintained Cleaning Services Ltd | Administrative & support | 2026 |
| Maintenance & Technical Management (Property) Ltd. | Administrative & support | 2015 |
| Maisons DE VIE Ltd | Real estate | 2019 |
| Major Joinery and Construction Ltd | Construction | 2024 |
| Makosh Ltd | Real estate | 2025 |
| Malcolm Financial Planning Ltd | Financial services | 2020 |
| Malibu Estate Services Ltd | Real estate | 2022 |
| Malone's Home Improvements Ltd | Construction | 2023 |
| MAM Property Investment Limited | Real estate | 2017 |
| Mane Property Ltd. | Real estate | 2014 |
| Maniqui Nightclub Limited | Hospitality | 2020 |
| Manolamaintenance Ltd | Professional & scientific | 2022 |
| Manor Forrest Limited | Real estate | 1990 |
| Mansewood Consulting Ltd | Professional & scientific | 2019 |
| Mantra Holdings Ltd | Professional & scientific | 2015 |
| Manu Forti Barbell Club Ltd | Arts & recreation | 2025 |
| Manucci Pacioli Wedgwood Ltd | Professional & scientific | 2020 |
| Manusqura Limited | Other services | 2025 |
| Maple Books Ltd. | Professional & scientific | 2007 |
| Mara Project Services Ltd | Professional & scientific | 2025 |
| Mark Eight Property Limited | Real estate | 2016 |
| Markie Solutions Ltd | Wholesale & retail | 2011 |