| KM Consulting Limited | Professional & scientific | 2023 |
| Kmaa Ltd | Extraterritorial | 2025 |
| KMC Roofing & Building Maintenance Ltd | Construction | 2024 |
| Knighton DP Ltd | Health & social care | 2020 |
| KO Properties Ltd | Real estate | 2023 |
| Koebol Ltd | Real estate | 2025 |
| Kolek Ltd | Wholesale & retail | 2024 |
| Koning Consultancy Ltd | Professional & scientific | 2011 |
| Kookaburra Games Ltd | Information & communication | 2024 |
| Kopt Development Limited | | 2023 |
| Kosher Construction Ltd | Construction | 2022 |
| KP Mobile Welding Services Limited | Manufacturing | 2023 |
| KP Private Limited | Health & social care | 2017 |
| KPM Capital Management Limited | Information & communication | 2018 |
| KPM Projects Ltd | Real estate | 2022 |
| Kratos Energy (Distribution) Limited | Energy | 2014 |
| KRI8IVE Concepts Limited | Information & communication | 2012 |
| Kristelan (UK) Limited | Professional & scientific | 2008 |
| Kristelan Caledonia Ltd | Construction | 2015 |
| Kristelan Forest Ltd | Construction | 2015 |
| Kristelan Holdings Ltd | Professional & scientific | 2014 |
| Kristopher Wilson-Borland Holdings Ltd | Financial services | 2025 |
| Krstic Ltd | Health & social care | 2022 |
| KS Bricks Ltd | Real estate | 2022 |
| Ksmp Healthcare Limited | Wholesale & retail | 2022 |
| KST Pharm Ltd | Wholesale & retail | 2010 |
| KT Properties (HCO) Limited | Financial services | 2020 |
| KT Properties (N) Limited | Extraterritorial | 2020 |
| KTC (Scotland) Limited | Professional & scientific | 2011 |
| Kuchta Property Services Ltd | Construction | 2020 |
| Kurd Limited | Other services | 2025 |
| Kuro-Black Ltd | Information & communication | 2012 |
| KVN Holdings Ltd | Health & social care | 2025 |
| KVN Smile Ltd | Financial services | 2025 |
| Kwick Konvenience Limited | Wholesale & retail | 2023 |
| Kwicksave Limited | Wholesale & retail | 2015 |
| Kyle Property Rentals Ltd | Real estate | 2019 |
| KYR Garage Services Ltd | Wholesale & retail | 2016 |
| Kyra Properties Limited | Real estate | 2018 |
| L & H Dental Care Ltd | Health & social care | 2009 |
| L & H Dental LAB Limited | Health & social care | 2014 |
| L & L Catering (UK) Limited | Hospitality | 2014 |
| L & L Couriers Ltd. | Other services | 2019 |
| L & L Properties London Limited | Real estate | 2021 |
| L H Architecture Limited | Professional & scientific | 2025 |
| L M Transport Scotland Ltd | Transport & logistics | 2019 |
| L Plus a Projects Ltd | Construction | 2025 |
| L S Light & Sound Limited | Wholesale & retail | 2003 |
| L&K Plastering Ltd | Construction | 2023 |
| L&M Recovery Limited | Wholesale & retail | 2016 |
| L&O Haulage Ltd | Transport & logistics | 2025 |
| L.A.K Electrical & Renewables Ltd | Construction | 2024 |
| L.A.M.G Limited | Real estate | 2020 |
| L.B.B. Logistics Ltd | Transport & logistics | 2022 |
| L.P. Clover Limited | | 2021 |
| L3MBS Ltd | Hospitality | 2025 |
| LA Environmental LAB Ltd | Construction | 2023 |
| LA Properties Leicester Ltd | Real estate | 2017 |
| LA Roque Kennels Ltd | Other services | 2020 |
| LA Thomson Abode Ltd | Households | 2026 |
| Ladeside Properties Ltd | Professional & scientific | 2018 |
| Laggan Residential Ltd | Real estate | 2026 |
| Laigh Bent Leisure Ltd | Hospitality | 2019 |
| Lairds Gate Ltd. | Real estate | 2002 |
| Lakhani Estates Ltd | Real estate | 2021 |
| Lana Lands Ltd | Real estate | 2021 |
| Lanarkshire Association for Mental Health | Health & social care | 1989 |
| Lanarkshire Carers Centre Ltd | Health & social care | 2000 |
| Lanarkshire Ice Rink Limited | Real estate | 1965 |
| Lanarkshire Medical Rooms Limited | Health & social care | 2023 |
| Lanarkshire Pride CIC | Arts & recreation | 2023 |
| Lanarkshire Private Clinic Ltd | Health & social care | 2025 |
| Lanarkshire Psychiatry Limited | Health & social care | 2023 |
| Lanarkshire Rail Limited | Professional & scientific | 2024 |
| Lanarkshire Rape Crisis Centre | Education | 2006 |
| Lanarkshire Tyres Limited | Wholesale & retail | 2024 |
| Lanarkshire Vehicle Repairs Ltd | Wholesale & retail | 2025 |
| Lanayr Ltd | Wholesale & retail | 2021 |
| Larkhall Bakers Ltd | Manufacturing | 2012 |
| Larkhall TOA Ltd | Transport & logistics | 2026 |
| Laser Skin Renewal Limited | Other services | 2018 |
| Lash & Brow Scot Ltd | Other services | 2026 |
| Lashes by Kerry Ltd | Other services | 2021 |
| Lasso Labs Ltd | Information & communication | 2026 |
| Laura Watson Consulting Limited | Information & communication | 2025 |
| Laurie Investments Limited | Real estate | 2024 |
| Lavere Arboricultural Limited | Administrative & support | 2026 |
| Laverton Motors Ltd | Wholesale & retail | 2023 |
| Lawrie International Limited | | 2016 |
| Lawson Event Catering Ltd | Administrative & support | 2025 |
| LAY Properties Ltd | Real estate | 2016 |
| LB Properties SCO Limited | Households | 2025 |
| LBC (Scotland) Limited | Construction | 2007 |
| LBM Business Solutions Ltd | Transport & logistics | 2021 |
| LDC Commercial Limited | Administrative & support | 2015 |
| Lean Creative Ltd | Information & communication | 2024 |
| Learielaw Energy Storage Limited | Real estate | 2019 |
| Lebroda Properties Limited | Real estate | 2024 |
| Leem ( Hamilton ) Ltd | Households | 2023 |
| Legacy Children's Group Ltd | Health & social care | 2025 |