| LCM Highland Limited | Hospitality | 2025 |
| LEE Catto Joinery Limited | Manufacturing | 2022 |
| Lefios Pathways Ltd | Administrative & support | 2021 |
| Legal & Manorial Ltd | Professional & scientific | 2025 |
| Legalchain LP | | 2017 |
| Leitch Accountancy Services Limited | Professional & scientific | 2020 |
| Leminara UK Ltd | Wholesale & retail | 2025 |
| Lenfords Services Limited | Administrative & support | 2026 |
| Lenum Ltd | Professional & scientific | 2023 |
| Lerado Trade LP | | 2016 |
| LES Enfants Nurseries Ltd. | Education | 2006 |
| LES Maclaren Garage Services & MOT Centre Ltd | Wholesale & retail | 2013 |
| LES Murray Joinery Limited | Construction | 2009 |
| Leslie Hairdressing Limited | Other services | 2010 |
| Leslie Hutt Architecture Ltd | Professional & scientific | 2015 |
| Lets Sell Property Services Ltd | Water & waste | 2024 |
| Lettings Inverness Ltd | Real estate | 2014 |
| Level Management L.P. | | 2015 |
| Levenbeach Care Limited | Health & social care | 2020 |
| Leviathan Asset Integrity Ltd | Mining & quarrying | 2023 |
| Levites UK Ltd. | Professional & scientific | 2013 |
| Lewdo Ltd | Administrative & support | 2013 |
| Lewis Atlantic Ltd | Professional & scientific | 2016 |
| Lewis Slaters Ltd | Construction | 2022 |
| Lewiston Arms Limited | Construction | 2007 |
| Lewiston Group Ltd | Construction | 2020 |
| Lexon Trade Corp L.P. | | 2014 |
| Lexum L.P. | | 2015 |
| Leys Estate LLP | | 2010 |
| LG Simpson Highways Ltd | Construction | 2024 |
| LGS Community Care Ltd | Health & social care | 2023 |
| LGS Highland Property Limited | Real estate | 2024 |
| LGS Property Cromdale Ltd | Real estate | 2025 |
| LH Apartments Ltd | Hospitality | 2021 |
| Libertie Consulting Ltd | Education | 2021 |
| Libra Trade L.P. | | 2013 |
| Life IS Lovely Gifts Limited | Other services | 2019 |
| Lifecycle Compliance Ltd | Information & communication | 2020 |
| Lifering Ltd | Information & communication | 2023 |
| Lifescan Scotland Limited | Health & social care | 1994 |
| Lifestyle Land Group Ltd | Real estate | 2023 |
| Lifeways Community Care (Inverness) Limited | Health & social care | 2003 |
| Light Dark Light CIC | Professional & scientific | 2025 |
| Lighthouse Properties (Scotland) Ltd | Real estate | 2018 |
| Limelights UK Limited | Arts & recreation | 2006 |
| Limetree Nursery and After School Club Ltd | Health & social care | 2024 |
| Lindex Trading L.P. | | 2013 |
| Lindexa L.P. | | 2013 |
| Lindsay Potts Ltd | Health & social care | 2022 |
| Line Goods LP | | 2016 |
| Linknet Management LP | | 2016 |
| Little Italy Famiglia Ltd | Hospitality | 2024 |
| Littlejohn's Restaurants (U.K.) Limited | Professional & scientific | 2003 |
| Littlemill Clinical Consulting Ltd | Professional & scientific | 2026 |
| Livebot Systems LP | | 2018 |
| Liverpool Commerce Alliance L.P. | | 2013 |
| Liverton Impacts LP | | 2016 |
| Livestock EID Solutions Limited | Information & communication | 2008 |
| Livewire Lounge Ltd | Wholesale & retail | 2026 |
| Living Hope Church | Other services | 2015 |
| Livingstone Links Limited | Financial services | 2020 |
| Livonia Global Trade L.P. | | 2013 |
| LKS Technical Solutions Ltd | Mining & quarrying | 2012 |
| LLF Group Ltd | Wholesale & retail | 2023 |
| LM Summit Properties Ltd | Real estate | 2025 |
| LMM Business Solutions Ltd | Administrative & support | 2022 |
| LN Titles Limited | Wholesale & retail | 2022 |
| Loch & Lore Events Ltd | Administrative & support | 2025 |
| Loch and Glen Adventures Ltd | Wholesale & retail | 2025 |
| Loch Lundie Limited | Construction | 2018 |
| Loch Ness (Tour) Limited | Professional & scientific | 1982 |
| Loch Ness Accommodation Ltd | Hospitality | 2019 |
| Loch Ness Apartments Ltd | Hospitality | 2024 |
| Loch Ness Caravan Park Ltd | Hospitality | 2022 |
| Loch Ness Coffee Roasters Ltd | Manufacturing | 2025 |
| Loch Ness Collection Limited | Wholesale & retail | 2018 |
| Loch Ness Construction Limited | Extraterritorial | 2026 |
| Loch Ness Explorer Limited | Transport & logistics | 2019 |
| Loch Ness Ferry Company Limited | Wholesale & retail | 1994 |
| Loch Ness Gifts Limited | Wholesale & retail | 2002 |
| Loch Ness Glam Lodges Ltd | Hospitality | 2018 |
| Loch Ness Harbour Company Limited | Transport & logistics | 1995 |
| Loch Ness Homes Ltd. | Real estate | 1998 |
| Loch Ness Honey Company Ltd | Manufacturing | 2018 |
| Loch Ness Illicit Distilling Experience Limited | Arts & recreation | 2023 |
| Loch Ness Ltd | Administrative & support | 2021 |
| Loch Ness Marathon Limited | Arts & recreation | 2006 |
| Loch Ness Mechanical Services Ltd | Mining & quarrying | 2021 |
| Loch Ness Monster Exhibition Centre Limited | Arts & recreation | 1982 |
| Loch Ness Motel Ltd | Hospitality | 2019 |
| Loch Ness Property Maintenance Ltd | Administrative & support | 2026 |
| Loch Ness RIB Rides Ltd | Arts & recreation | 2020 |
| Loch Ness Ribs Ltd | Other services | 2020 |
| Loch Ness Rural Communities Company | Other services | 2016 |
| Loch Ness Spindle Ltd | Wholesale & retail | 2015 |
| Loch Ness Trossachs Ltd | Hospitality | 2025 |
| Lochaber Properties Limited | Real estate | 2013 |
| Lochs of Colour Limited | Manufacturing | 2020 |
| Lochsheriff Plant Limited | Manufacturing | 2022 |
| Lochside Letts Limited | Real estate | 2016 |