| Kirkoswald Park Limited | Hospitality | 2014 |
| Kirkwood Plastering and Roughcasting Limited | Construction | 2014 |
| Kirsty Lambert Physiotherapy Limited | Health & social care | 2024 |
| Kirtomy Cottage Limited | Hospitality | 2022 |
| Kitchens by J.S. Geddes Limited | Wholesale & retail | 2009 |
| Kitty Cat Cafe Limited | Hospitality | 2024 |
| KJ Asset Finance Ltd | Financial services | 2017 |
| KJ Invest Ltd | Real estate | 2020 |
| KJB Leisure Ltd | Arts & recreation | 2022 |
| KJK Rail Limited | Construction | 2016 |
| KL Cuts Limited | Other services | 2017 |
| Klin Facilities Management Limited | Financial services | 2008 |
| Klin Holdings Limited | Construction | 1999 |
| Klin Investment UK Limited | Administrative & support | 2003 |
| KM Cubed Limited | Wholesale & retail | 2025 |
| Kmas Scotland Ltd | Arts & recreation | 2025 |
| KMM Holdings (Ayrshire) Ltd | Real estate | 2025 |
| Knock Physio Ltd | Health & social care | 2026 |
| Knoco Limited | Professional & scientific | 1999 |
| KOM Windfarming Limited | Real estate | 2012 |
| Komo Financial Ltd | Professional & scientific | 2008 |
| Komodo Ecosse Ltd | Professional & scientific | 2015 |
| Konic Commercials Ltd | Wholesale & retail | 2025 |
| KPS Bricklayers Ltd | Construction | 2026 |
| KRB Contracts Limited | Construction | 2011 |
| Krisp Construction Ltd | Construction | 2023 |
| Krystal Look Limited | Other services | 2018 |
| KS Aviation Ltd | Professional & scientific | 2026 |
| KS Connect Ltd | Wholesale & retail | 2025 |
| KSA Chauffeur Company Ltd | Administrative & support | 2025 |
| KSA Joinery & Building Solutions Ltd | Construction | 2025 |
| KSA Rail Ltd | Construction | 2018 |
| KT Wellbeing Ltd | Health & social care | 2026 |
| KUN Accounting Services Ltd | Professional & scientific | 2024 |
| Kurranshe Ltd | Wholesale & retail | 2017 |
| Kwash Ltd | Wholesale & retail | 2019 |
| Kwire Leisure Limited | Hospitality | 2014 |
| L B L Homes Limited | Real estate | 2007 |
| L&M Commercial Investments Limited | Real estate | 2021 |
| L&M Survey Services Limited | Other services | 2025 |
| L.B. Supply CLO Ltd | Manufacturing | 2025 |
| LA Digue Holdings Ltd | Real estate | 2020 |
| Ladibel Limited | Real estate | 2024 |
| Lady Graze Ltd | Hospitality | 2026 |
| Ladyamedical Limited | Health & social care | 2024 |
| LAF Psychology Services Ltd | Health & social care | 2022 |
| Laigh House Ltd | Hospitality | 2024 |
| Laird's Table Ltd | Hospitality | 2019 |
| Lairds Machining Services Limited | Professional & scientific | 2024 |
| Lakeside Electrics Limited | Construction | 2021 |
| Lakeside Landscapes Scotland Ltd | Other services | 2016 |
| Lamak Property Developments Ltd | Real estate | 2026 |
| Lamington Developments Ltd | Real estate | 2022 |
| Land & Mineral Survey Services Limited | Other services | 1996 |
| Lang Bros. (Motors) Limited | Wholesale & retail | 1980 |
| Lasanistore Limited | Wholesale & retail | 2016 |
| Lash & Beauty Scot Ltd | Other services | 2026 |
| Lash’D OUT Ltd | Other services | 2022 |
| Laura Mclelland Ltd | Education | 2017 |
| Lauraire Ltd | Real estate | 2015 |
| Laurean Limited | Professional & scientific | 2005 |
| Laurel Green Consulting Ltd | Professional & scientific | 2020 |
| Laurelbank Consulting Ltd | Professional & scientific | 2019 |
| Lazy Pheasant Limited | Manufacturing | 2016 |
| LBC Property Services 247 Ltd | Households | 2020 |
| LBS Legacy Properties Ltd | Real estate | 2025 |
| LCF Engineering Ltd | Manufacturing | 2018 |
| LDA Contracts Ltd | Construction | 2023 |
| LE Petit Singe Ltd | Information & communication | 2012 |
| Learis Limited | Wholesale & retail | 2020 |
| Leave Your Mark Resuscitation Training Ltd | Health & social care | 2025 |
| Ledgers Accountancy Solutions (Ayrshire) Ltd | Professional & scientific | 2011 |
| Leishman Mcallister Limited | Administrative & support | 2017 |
| Leisure Park Spas Ltd | Wholesale & retail | 2022 |
| Lemash Events Ltd | Arts & recreation | 2026 |
| Lemon Crush Limited | Professional & scientific | 2002 |
| Lennonr Limited | Wholesale & retail | 2025 |
| Lesley Mcnamara Ltd | Arts & recreation | 2025 |
| Levant Mediterranean Street Food Ltd | Hospitality | 2024 |
| Lewis Hood Limited | Manufacturing | 2019 |
| Lewis Porter Property Ltd | Real estate | 2020 |
| LFA Properties Ltd | Real estate | 2021 |
| Li's House Limited | Hospitality | 2023 |
| Liberty Admin Limited | Professional & scientific | 2020 |
| Liftserve (Scotland) Ltd | Construction | 2006 |
| Liin Property Ltd | Real estate | 2023 |
| Liketoclean Limited | Administrative & support | 2025 |
| Limitless Living Limited | Administrative & support | 2017 |
| Linburn Renewables Limited | Extraterritorial | 2014 |
| Lincoln Landscaping Ltd | Administrative & support | 2024 |
| Lindsay Trading Limited | Health & social care | 2018 |
| Links Unseen Limited | Administrative & support | 2026 |
| Liscalshan Ltd | Wholesale & retail | 2023 |
| Little LAB Investigators Ltd | Education | 2023 |
| Little Tree Landscapes Ltd | Administrative & support | 2022 |
| Little World of Crafts Ltd | Other services | 2016 |
| Little-Texas BBQ Ltd | Hospitality | 2022 |
| LIV Lots Accessories Ltd | Wholesale & retail | 2025 |
| Livia Medical and Legal Services Ltd | Administrative & support | 2023 |
| Living History Scotland Ltd. | Arts & recreation | 2010 |