| Legacy Contractors Ltd | Construction | 2025 |
| Legends Cambuslang Ltd | Hospitality | 2026 |
| Leicester Medispa Ltd | Other services | 2022 |
| Leicester Transfer Printers Ltd | Manufacturing | 2018 |
| Leon LOH Ltd | Health & social care | 2024 |
| Leospa Limited | Professional & scientific | 2010 |
| Leo’S Caravans Ltd | Wholesale & retail | 2026 |
| LES Talbot Properties Ltd | Real estate | 2024 |
| Let's LET Limited | Real estate | 2008 |
| Letaproperty Ltd | Real estate | 2016 |
| Lethaon Engineering Limited | Professional & scientific | 2012 |
| Lets Make Homes Ltd | Real estate | 2014 |
| Lets Nest Properties Ltd | Real estate | 2022 |
| Lewis's Barber Shop Ltd | Other services | 2023 |
| Lexn Ltd | Other services | 2020 |
| Libratum Accountancy Ltd | Professional & scientific | 2021 |
| Life Skills LP | | 2017 |
| Lifting for Lifting Limited | Manufacturing | 2021 |
| Lily Amelia Ltd | Hospitality | 2025 |
| Lily Roadmarkings Ltd | Construction | 2015 |
| Lily's Indian Vegetarian Deli Ltd | Hospitality | 2018 |
| Lilybank Nurseries Ltd | Education | 2020 |
| Lilybank Trading Company Limited | Real estate | 1998 |
| Lincoln Consulting Limited | Professional & scientific | 2019 |
| Lincoln Investments Corporation Ltd | | 2023 |
| Linda Campbell Hair Ltd | Other services | 2023 |
| Linda George Family Law Limited | Professional & scientific | 2010 |
| Linda Kenny Limited | Professional & scientific | 2013 |
| Lindsay Joinery Services Ltd | Construction | 2010 |
| Lindsey's Hair Design Ltd | Other services | 2023 |
| Linea 172A Ltd | Construction | 2016 |
| Linea 172B Ltd | Construction | 2016 |
| Linear Integrity Services Ltd | Professional & scientific | 2025 |
| Link Nestor Limited | Professional & scientific | 2025 |
| Liquor Locker Ltd | Information & communication | 2024 |
| Lisalon Ltd | Other services | 2023 |
| Listed Website Design Ltd | Professional & scientific | 2021 |
| Little Angles Ltd | Wholesale & retail | 2019 |
| Little Haven Real Estate Ltd | Real estate | 2020 |
| Liu's Limited Co Ltd | Real estate | 2022 |
| LLC Locum Ltd | Health & social care | 2021 |
| LLJ Limited | Construction | 2024 |
| LMA Structural Engineering Ltd | Professional & scientific | 2025 |
| LMB Private Care Ltd | Health & social care | 2024 |
| LMC IT Ltd | Information & communication | 2025 |
| LME Occasions Limited | Hospitality | 2023 |
| LMM Transport Ltd | Transport & logistics | 2025 |
| LMR Dormant Limited | Health & social care | 2025 |
| LMS Properties Leicester Ltd | Real estate | 2017 |
| Load Handlers Limited | Professional & scientific | 2016 |
| Loanwood Limited | Construction | 2011 |
| Local Licensed Grocer Limited | Extraterritorial | 2014 |
| Local Planet Solutions Limited | Information & communication | 1996 |
| Local Plumbers Lanarkshire Ltd | Construction | 2021 |
| Localkilts Limited | Wholesale & retail | 2023 |
| Lochend Wind Energy Limited | Energy | 2013 |
| Lochlann Properties Limited | Real estate | 2021 |
| Lochluichart Battery Storage Limited | Construction | 2021 |
| Lockhart Consultancy Limited | Financial services | 2005 |
| Lockhart James Limited | Manufacturing | 2013 |
| Lockhart Wealth Limited | Financial services | 2025 |
| Lockhart Wealth Protection Limited | Financial services | 2017 |
| Logie Enterprises Ltd | Administrative & support | 2017 |
| Logoch Windfarm Ltd | Energy | 2011 |
| Lokat Property Management Ltd | Real estate | 2018 |
| Lomond Building Consultants Limited | Construction | 2020 |
| Lomond Contracts Ltd | Construction | 2020 |
| Lomond Financial Management Group Ltd | Financial services | 2004 |
| Lomond Property Factors Ltd | Real estate | 2010 |
| Lomond UK Leisure Ltd | Hospitality | 2023 |
| Lomond Wealth Management Ltd | Financial services | 2016 |
| Long Island 33 Limited | Hospitality | 2025 |
| Loonettes Ltd | Wholesale & retail | 2017 |
| Loopell Limited | Wholesale & retail | 2026 |
| Lorenzo Pipework Limited | Manufacturing | 2021 |
| Lost Pensions Limited | Public administration | 2025 |
| Lotas Ltd | Construction | 2020 |
| Lothian Maternity Support Ltd | Health & social care | 2018 |
| Lothian Windscreens Limited | Manufacturing | 2011 |
| Louis Feighan Ltd | Professional & scientific | 2024 |
| Louise Mcghee Consultancy Ltd | Education | 2025 |
| Love and Hugs Limited | Wholesale & retail | 2016 |
| Love Autism Limited | Education | 2017 |
| Love My Home Limited | Extraterritorial | 2016 |
| Love-To-Lift Ltd | Arts & recreation | 2023 |
| Loving Hearts Care Ltd | Health & social care | 2024 |
| Loyalty 360 Consultancy Ltd | Professional & scientific | 2025 |
| LP Contracts Scot Ltd | Construction | 2024 |
| LP Dental Ltd | Health & social care | 2024 |
| LP Equity Ltd | Real estate | 2021 |
| LP Tattoo Ltd | Arts & recreation | 2023 |
| LPM Livingston Ltd | Construction | 2017 |
| Lren Beauty Ltd | Other services | 2026 |
| LRM Business Solutions Ltd | Administrative & support | 2025 |
| LS Weighing Limited | Manufacturing | 2017 |
| LT Pharma Ltd | Administrative & support | 2022 |
| LTR Cleaning Services Limited | Other services | 2018 |
| Lucky Lemons Flamin Ltd | Hospitality | 2024 |
| Ludwig Consulting Solutions Limited | Professional & scientific | 2024 |
| Lukstair Ltd | Administrative & support | 2013 |