| Kinghorn Construction Limited | Construction | 2004 |
| Kingsburn Consulting Ltd. | Education | 2014 |
| Kingsfield Properties Limited | Real estate | 2025 |
| Kingswells Property Services Limited | Real estate | 2012 |
| Kinnon Mechanical Services Limited | Wholesale & retail | 2004 |
| Kinshaldy Engineering Ltd. | Professional & scientific | 2005 |
| Kintore Aviation & General Limited | Transport & logistics | 2012 |
| Kintore Energy Solutions Ltd | Professional & scientific | 2012 |
| Kintore Foods Ltd | Hospitality | 2025 |
| Kintore Roughcasting Limited | Construction | 2003 |
| Kira Christmas Ltd | Other services | 2022 |
| Kiross Turfcare Limited | Wholesale & retail | 2019 |
| Kite Technology Limited | Information & communication | 2014 |
| Kkya Ltd | Hospitality | 2023 |
| KLJ Engineering Services Ltd | Professional & scientific | 2015 |
| KN 14 Limited | Real estate | 2014 |
| Knapdarloch Limited | Professional & scientific | 2014 |
| KNC Developments Ltd | Construction | 2017 |
| KNC Groundworks Limited | Wholesale & retail | 2013 |
| Knight Engineering Solutions Limited | Professional & scientific | 2019 |
| Kong Management Limited | Real estate | 2023 |
| Krest Engineering Ltd | Extraterritorial | 2026 |
| KS CAD Services Ltd | Professional & scientific | 2022 |
| KSH Daxu Ltd | Hospitality | 2025 |
| KTS SCO Ltd | Manufacturing | 2024 |
| L & JM Ltd | Mining & quarrying | 2013 |
| L Thomson Joinery Services Ltd | Construction | 2022 |
| L-Kam Ltd | Professional & scientific | 2018 |
| L.G. Protection Ltd | Extraterritorial | 2025 |
| L.Mckenzie Contracts Ltd | Agriculture & fishing | 2020 |
| LA Casablanca Limited | Hospitality | 2019 |
| LAH Supplies Limited | Wholesale & retail | 2011 |
| Laik Developments Ltd | Real estate | 2024 |
| Laing Leasing Limited | Real estate | 2002 |
| Laing Traditional Masonry Consultancy Limited | Professional & scientific | 2010 |
| Laing Traditional Masonry Group Holdings Limited | Construction | 2009 |
| Laing Traditional Masonry Group Limited | Construction | 2001 |
| Laing Traditional Masonry North Limited | Professional & scientific | 2010 |
| Larkins & Steel Capital Limited | Manufacturing | 2022 |
| Larrange Ltd | Information & communication | 2015 |
| Lattice Lines Letting Limited | Real estate | 2019 |
| Lawrence Architectural Services Limited | Professional & scientific | 2017 |
| LB Well Services Ltd | Administrative & support | 2007 |
| Lbmo Ltd | Professional & scientific | 2025 |
| LCM Properties Aberdeen Limited | Real estate | 2022 |
| LCS Services Limited | Manufacturing | 2016 |
| Lead the Room Ltd | Education | 2024 |
| Ledge 1100 Limited | Financial services | 2011 |
| Leith Roofing Ltd | Construction | 2024 |
| Leviathan Solutions Limited | Professional & scientific | 2022 |
| Leylodge Energy Limited | Real estate | 2022 |
| Leze Scot Property Ltd | Real estate | 2024 |
| Liftsafe Services Ltd | Professional & scientific | 2021 |
| Lilibet Coaching Ltd | Professional & scientific | 2022 |
| Limora Property Lettings & Investments Ltd | Real estate | 2026 |
| Lintech UK Limited | Administrative & support | 2001 |
| LIT Property Leasing Ltd | Real estate | 2023 |
| Little Brown Dog Spirits Ltd | Manufacturing | 2018 |
| Living Quarters Engineering Limited | Professional & scientific | 2014 |
| LJS Maintenance Ltd | Professional & scientific | 2015 |
| LMC Controls Ltd | Manufacturing | 2019 |
| Location Engineering Services Ltd | Construction | 2017 |
| Lochter Exteriors Ltd | Administrative & support | 2026 |
| Lochter Fishery Limited | Agriculture & fishing | 1999 |
| LOCK17 Limited | Professional & scientific | 2007 |
| Logie Country House Ltd | Hospitality | 2023 |
| Logie Durno Sheep Limited | Agriculture & fishing | 2026 |
| Logie Estates Ltd | Hospitality | 2012 |
| Logie Land Ltd | Real estate | 2026 |
| Logwise Scotland Limited | Construction | 2005 |
| Lokali Ltd | Wholesale & retail | 2023 |
| Loops Inc Limited | Professional & scientific | 2007 |
| Loulabelle Group Ltd | Health & social care | 2017 |
| Love Companion Ltd | Information & communication | 2024 |
| LOW & Partners Limited | Real estate | 2023 |
| LSG Subsea Ltd | Professional & scientific | 2022 |
| Lucas Services Ltd | Professional & scientific | 2022 |
| Lucky Escape Competitions Limited | Arts & recreation | 2021 |
| Lukasz Sobczak Limited | Professional & scientific | 2008 |
| Lumanex Limited | Agriculture & fishing | 2024 |
| Lumen Elite Ltd | Education | 2026 |
| Lungta Wellbeing CIC | Other services | 2023 |
| Lykke Living Limited | Wholesale & retail | 2017 |
| Lyntara Ltd | Professional & scientific | 2026 |
| M D&E Limited | Professional & scientific | 2024 |
| M M D Draughting Limited | Professional & scientific | 1989 |
| M O S Nature UK Ltd | Agriculture & fishing | 2019 |
| M&D Transport Aberdeenshire Limited | Transport & logistics | 2017 |
| M.P.S. Risk Management Ltd | Mining & quarrying | 2016 |
| M.R.G. Electrical Services Limited | Construction | 2019 |
| Macbran Ltd | Information & communication | 2024 |
| Macdonald Plumbing and Heating Supplies Ltd | Wholesale & retail | 2009 |
| Macdonaldwade Ltd | Other services | 2023 |
| Mackay Tyres Ltd | Wholesale & retail | 2020 |
| Mackenzie Fire Protection Limited | Public administration | 2011 |
| Mackie Mechanical Services Ltd | Manufacturing | 2018 |
| Mackintosh Property Holdings Limited | Real estate | 2015 |
| Macs Access Limited | Mining & quarrying | 2019 |
| Macwater Ltd | Water & waste | 2018 |
| Macwind Limited | Professional & scientific | 2008 |