| Kilmallie Community Centre | Other services | 2011 |
| Kilmallie Community Company | Agriculture & fishing | 2006 |
| Kilmallie Shinty Club | Arts & recreation | 2014 |
| Kinlocheil Sportings | Agriculture & fishing | 1999 |
| Kirn Ltd | Agriculture & fishing | 2011 |
| Konductor Energy Software Ltd | Information & communication | 2025 |
| L.B.S. (Fort William) Limited | Administrative & support | 2005 |
| Lamontdesign Ltd | Information & communication | 2009 |
| Langan & Smith Building Contractors Limited | Manufacturing | 2022 |
| Lean Green Consulting Ltd. | Professional & scientific | 2016 |
| Legacy Media (Scotland) Limited | Information & communication | 2026 |
| Letterfinlay Catering Equipment Ltd. | Wholesale & retail | 1998 |
| Letterfinlay Foods Ltd. | Manufacturing | 1998 |
| Letterfinlay Limited | Manufacturing | 2022 |
| Liam Macdonald Joiners & Contractors Limited | Manufacturing | 2025 |
| Liberty Industries UK Ltd | Financial services | 2016 |
| Linnhe Creative Limited | Information & communication | 2006 |
| Linnhe Leisure | Arts & recreation | 1997 |
| Linnhe Lochside Holidays Limited | Hospitality | 1963 |
| Little Learners Nursery (Fort William) Ltd | Health & social care | 2026 |
| Loch & Luxe Ltd | Administrative & support | 2025 |
| Loch Leven Hotels Limited | Hospitality | 2025 |
| Loch View Ltd | Hospitality | 2025 |
| Lochaber Accommodation Services Ltd | Households | 2019 |
| Lochaber Action on Disability | Other services | 1997 |
| Lochaber Apartments Ltd | Real estate | 2018 |
| Lochaber Camanachd Limited | Arts & recreation | 2022 |
| Lochaber Care and Repair | Other services | 2006 |
| Lochaber Community Care Team Ltd | Households | 2023 |
| Lochaber Dog Services Ltd | Other services | 2021 |
| Lochaber Energy Limited | Construction | 2023 |
| Lochaber Engineering & Welding Services Limited | Professional & scientific | 2017 |
| Lochaber Environmental Group | Water & waste | 2003 |
| Lochaber Fire Ltd | Public administration | 2025 |
| Lochaber Heat Supply Limited | Administrative & support | 2013 |
| Lochaber Hope | Administrative & support | 2010 |
| Lochaber Hotels Limited | Hospitality | 1997 |
| Lochaber Housing Association Property Services C.I.C. | Administrative & support | 2009 |
| Lochaber Laundry Ltd | Administrative & support | 2022 |
| Lochaber Lodges (Lettings) Limited | Real estate | 2008 |
| Lochaber Lodges (Rentals) Limited | Administrative & support | 2008 |
| Lochaber Lodges (Sales) Limited | Real estate | 2008 |
| Lochaber Mountain Rescue Team | Other services | 2003 |
| Lochaber Renewables Ltd | Construction | 2018 |
| Lochaber Rugby Football Club | Arts & recreation | 2015 |
| Lochaber Sensory Care | Health & social care | 2006 |
| Lochaber Women's AID | Health & social care | 2007 |
| Lochleven Seafood Centre Limited | Hospitality | 2005 |
| Lochleven Shellfish (Scotland) Limited | Wholesale & retail | 1998 |
| Lochside Apartments Ltd | Households | 2021 |
| Loudon Clinical Consulting Ltd | Health & social care | 2017 |
| Lucky House HJ Limited | Hospitality | 2025 |
| Lunchys Holiday Consultants Ltd. | Administrative & support | 2022 |
| Lundavra Limited | Real estate | 2016 |
| Lundy Services Limited | Mining & quarrying | 2019 |
| LUX Hotels Ltd | Hospitality | 2019 |
| M&L Rossi Ltd | Hospitality | 2026 |
| Mackinnon Cameron Holdings Ltd | Real estate | 2025 |
| Mackinnon NDT Consultancy Ltd | Wholesale & retail | 2013 |
| Macphee & Partners LLP | | 2015 |
| Macphee Lets Limited | Real estate | 2022 |
| Macphee Trustees Limited | Professional & scientific | 2013 |
| Macpherson's Welding & Engineering Services Limited | Manufacturing | 2001 |
| Mallaig Boatbuilding and Engineering Company Limited | Real estate | 1976 |
| Mallaig Boatyard Ltd. | Manufacturing | 2011 |
| Mamo Online Ltd | Wholesale & retail | 2019 |
| Mango Restaurants Ltd | Hospitality | 2023 |
| Manson and Macbeath Ltd | Other services | 2017 |
| Mark Rydings Brickwork Ltd | Construction | 2022 |
| Martin Cairns Flooring Ltd | Construction | 2022 |
| Mathers Fish & Chips Limited | Hospitality | 2023 |
| MB Marine Engineering Ltd | Professional & scientific | 2025 |
| Mcintyre & Company Solicitors LLP | | 2022 |
| Mckeever Mountain Guiding Ltd | Arts & recreation | 2023 |
| Melanie Morrice Accountancy Services Ltd | Professional & scientific | 2021 |
| MFV K.G. LLP | | 2009 |
| Michael Faryma Joinery Contractors Ltd | Manufacturing | 2019 |
| Mieszkania Ltd | Real estate | 2023 |
| MMC Cleaning Service Ltd | Administrative & support | 2022 |
| Momotaj SAT Ltd | Hospitality | 2025 |
| Morrison Plumbing & Heating Engineers Limited | Construction | 2024 |
| Mountain Hire (Fort William) Limited | Administrative & support | 2022 |
| MOY Farm Services Limited | Professional & scientific | 2007 |
| MS Care Service Limited | Public administration | 2025 |
| Muir Holidays Rivendell Limited | Real estate | 2023 |
| Multiservice MK Ltd | Construction | 2023 |
| Muscot Shellfish Ltd | Wholesale & retail | 2021 |
| MW Cleaning Services Limited | Administrative & support | 2025 |
| Neil Henderson Flooring Limited | Construction | 2017 |
| Neil Offshore Services Limited | Administrative & support | 2008 |
| Nether Lochaber Community Development Trust CIC | Construction | 2014 |
| Nevis Accountancy Services Limited | Professional & scientific | 2022 |
| Nevis Bank Nursery Limited | Education | 1996 |
| Nevis Builders & Contractors Limited | Construction | 2011 |
| Nevis Community Radio Limited | Information & communication | 1993 |
| Nevis Group B&B Limited | Real estate | 2021 |
| Nevis Place Properties 2023 Limited | Real estate | 2023 |
| Nevis Range Development Company Limited | Hospitality | 1988 |
| Nicolson Joinery Ltd | Construction | 2026 |
| Nisamusa Limited | Wholesale & retail | 2025 |