| L5 Systems Limited | Information & communication | 2009 |
| Ladies Blethers CIC | Education | 2025 |
| Lambert Joinery Ltd. | Construction | 2005 |
| Lamberts (Fife) Limited | Hospitality | 2013 |
| Lammermoor Electrical Ltd | Construction | 2024 |
| Landfall Scaffolding Limited | Construction | 1979 |
| Landfill Services (Fife) Limited | Water & waste | 2021 |
| Laptop Repair Pro Ltd | Wholesale & retail | 2024 |
| Later Life Choices Glenrothes Ltd | Health & social care | 1996 |
| LCW Access Limited | Professional & scientific | 2024 |
| LDI Properties Limited | Real estate | 2020 |
| Learney Services Limited | Administrative & support | 2023 |
| Learning Earning, Consultancy and Technology Limited | Information & communication | 2025 |
| LEO Draughting Co Limited | Professional & scientific | 2024 |
| Lesk Properties Ltd | Real estate | 2025 |
| Leslie Bike Shop Ltd | Wholesale & retail | 2009 |
| Leslie Plumbing Fife Limited | Construction | 2016 |
| LET US Dare Ltd | Professional & scientific | 2012 |
| Lets Create 3D Ltd | Manufacturing | 2026 |
| Leven Football Club Ltd | Arts & recreation | 2023 |
| LH Administration Services Limited | Administrative & support | 2019 |
| LH Coaltown Limited | Construction | 2020 |
| LH Springfield Limited | Construction | 2020 |
| Life Soul Vision Ltd | Other services | 2021 |
| Life Spec Limited | Information & communication | 2015 |
| Limara L Limited | Professional & scientific | 2017 |
| Limeblue (Scotland) Ltd | Construction | 2011 |
| Lindas Divine Cleaning Limited | Administrative & support | 2025 |
| Liquiwrap Ltd | Wholesale & retail | 2017 |
| Litu Limited | Other services | 1999 |
| Local Trade Supplies Limited | Wholesale & retail | 2024 |
| Lockhart Oral Care Limited | Health & social care | 2019 |
| Logsfife Limited | Agriculture & fishing | 2015 |
| Lola's Kitchen Home Food Limited | Hospitality | 2024 |
| Lomond Campers Ltd | Wholesale & retail | 2023 |
| Lomond Land Ltd. | Real estate | 2008 |
| Lowson CS Ltd | Information & communication | 2018 |
| LRB Homes Ltd | Real estate | 2024 |
| LRB Inspection Ltd | Manufacturing | 2026 |
| LT Brow Studio Limited | Other services | 2018 |
| LT Inspection Services Ltd | Extraterritorial | 2021 |
| LT Manufacturing Ltd | Manufacturing | 2017 |
| Luke Graham Electrical Ltd | Construction | 2024 |
| Lunanburgh Holdings Limited | Real estate | 2016 |
| Lundin Homes Limited | Construction | 2009 |
| Lundin Physio Clinic Ltd | Other services | 2018 |
| Luqman Investments Ltd | Hospitality | 2025 |
| Luxe Auto Group Ltd | Wholesale & retail | 2025 |
| Luxe Finishes Ltd | Construction | 2021 |
| LWP (Fife) Limited | Real estate | 2024 |
| Lynne Kivistik Limited | Education | 2005 |
| Lyon Retail Ltd | Wholesale & retail | 2021 |
| M H Engineering (Fife) Limited | Manufacturing | 1995 |
| M N Property Group Limited | Real estate | 2020 |
| M&Mc Limited | Construction | 2019 |
| M.A Electrical (Scotland) Ltd | Manufacturing | 2024 |
| M.B T Services Ltd | Construction | 2025 |
| M.Macbey Property & Development Ltd | Real estate | 2026 |
| M.Wheelen Services Ltd | Professional & scientific | 2016 |
| M7FIT Limited | Wholesale & retail | 2018 |
| Macbride Automotive Ltd | Wholesale & retail | 2024 |
| Macbride Group Ltd | Manufacturing | 2009 |
| Macgregor Ceramics Limited | Construction | 2004 |
| Mackay GAS & Heating Services Ltd | Construction | 2018 |
| Mackie Storage Solutions Limited | Manufacturing | 2019 |
| Mackintosh Holdings (Scotland) Ltd | Financial services | 2023 |
| Maclink Limited | Professional & scientific | 2018 |
| Mactuff Events CIC | Arts & recreation | 2025 |
| Mactuff Limited | Arts & recreation | 2014 |
| MAD Love Designs Ltd | Wholesale & retail | 2025 |
| Madalin Deliveri Ltd | Transport & logistics | 2026 |
| Mahmood Consultancy Limited | Health & social care | 2024 |
| Majestas Assets Limited | Real estate | 2017 |
| Mane Baros Ltd | Transport & logistics | 2025 |
| Manse Homes Limited | Construction | 2016 |
| Manutech Consulting Limited | Information & communication | 2024 |
| MAP Recover Limited | Health & social care | 2023 |
| Maps Tuning Ltd | Professional & scientific | 2021 |
| Mark Roberts Joinery Ltd | Construction | 2011 |
| Mark Thomson Landscaping & Gardening Services Ltd | Administrative & support | 2007 |
| Marketraise Limited | Professional & scientific | 2008 |
| Markinch After School Kids Club (Mask) Limited | Education | 1991 |
| Marnoch Holdings Limited | Financial services | 2022 |
| Marshall Property Holdings Limited | Real estate | 2017 |
| MB Telecomms Limited | Professional & scientific | 2018 |
| MBW Property Limited | Construction | 2024 |
| MC02LAY Holdings Ltd | Real estate | 2026 |
| Mccallion Sales and Business Development Services Ltd | Professional & scientific | 2022 |
| Mccathie Management Services Ltd | Professional & scientific | 2018 |
| Mccoll's Group Limited | Professional & scientific | 2019 |
| Mcconnell Machine Tool Services Limited | Manufacturing | 2013 |
| Mccormack Innovation Ltd | Professional & scientific | 2016 |
| Mcdonald Water Storage Ltd | Manufacturing | 1945 |
| Mckendrick Interiors Limited | Professional & scientific | 2024 |
| Mckenzie Lettings Limited | Real estate | 2024 |
| Mckinlay & Harper Holdings Ltd | Real estate | 2022 |
| Mcleod & Higgins (Roofing Contractors) Limited | Manufacturing | 1974 |
| Mcmillar Solutions Limited | Manufacturing | 2017 |
| Mcnab Wind Ltd | Construction | 2022 |
| Mcnaught & Ritchie Contracts Ltd | Construction | 2017 |