| Kingdom Maintenance (Fife) Ltd | Construction | 2011 |
| Kingdom Maintenance Services Ltd | Construction | 2010 |
| Kingdom Padel Ltd | Arts & recreation | 2026 |
| Kingdom Plumbing & Heating Ltd | Construction | 2019 |
| Kingdom Properties & Investments Ltd | Real estate | 2024 |
| Kingdom Properties Limited | Real estate | 2012 |
| Kingdom Property Care Ltd | Water & waste | 2023 |
| Kingdom Roofers Ltd | Construction | 2025 |
| Kingdom VC Ltd | Wholesale & retail | 2024 |
| Kings Theatre Kirkcaldy Limited | Arts & recreation | 2015 |
| Kingsdale Farm Limited | Agriculture & fishing | 1996 |
| Kirk-Hunter Limited | Real estate | 1953 |
| Kirkcaldy Cabs Limited | Transport & logistics | 2022 |
| Kirkcaldy Car Wash Ltd | Administrative & support | 2023 |
| Kirkcaldy Collective CIC | Administrative & support | 2025 |
| Kirkcaldy Community Gardens & Allotments CIC | Real estate | 2011 |
| Kirkcaldy Fast Food Ltd | Hospitality | 2023 |
| Kirkcaldy Golf Club Practice Ground Limited | Arts & recreation | 2024 |
| Kirkcaldy House Spice Ltd | Hospitality | 2021 |
| Kirkcaldy Ice Rink Limited | Arts & recreation | 1938 |
| Kirkcaldy Old Kirk Trust | Real estate | 2010 |
| Kirkcaldy Rugby Football Club Limited | Arts & recreation | 2017 |
| Kirkcaldy Taxis Ltd | Transport & logistics | 2026 |
| Kirkcaldy Ymca | Arts & recreation | 2003 |
| Kiwi & Haggis Tours Ltd | Administrative & support | 2025 |
| KJH Power Wash Limited | Administrative & support | 2014 |
| KJH Rustics (Scotland) Limited | Manufacturing | 2024 |
| KJJ Properties Limited | Construction | 2014 |
| KK Lanscaping and Groundworks Limited | Administrative & support | 2024 |
| KKR Limited | Real estate | 1976 |
| Klimek PDR Ltd | Transport & logistics | 2025 |
| Kmali Ltd | Hospitality | 2018 |
| KML Foods Limited | Hospitality | 2025 |
| KMY Wellness Ltd | Education | 2026 |
| KNG Commercials Ltd | Real estate | 2026 |
| KNG Fixings Ltd | Manufacturing | 2021 |
| Knightswood Properties (SCO) Limited | Real estate | 2025 |
| KNR Collectables Ltd | Wholesale & retail | 2026 |
| Kokoro Shinro Ltd | Information & communication | 2023 |
| Koku SHI Ltd | Professional & scientific | 2020 |
| Kolojic Ltd | Professional & scientific | 2020 |
| Konrad J. Ltd | Hospitality | 2024 |
| Kpds Property Investments Ltd | Real estate | 2025 |
| Krafty ( KDY ) Ltd | Wholesale & retail | 2023 |
| Krfc Blues Limited | Arts & recreation | 2016 |
| Kssk Retail Ltd | Hospitality | 2025 |
| Kulture Beauty & Aesthetics Limited | Health & social care | 2026 |
| Kvuk Kirkcaldy Ltd | Wholesale & retail | 2021 |
| Kwame ERP Limited | Information & communication | 2022 |
| Kwik-E-Mart Retail Ltd | Wholesale & retail | 2017 |
| Kwikpac Holdings Limited | Financial services | 2017 |
| Kwikpac Limited | Wholesale & retail | 2006 |
| KWP Developments Limited | Wholesale & retail | 2025 |
| KY4 Engineering Limited | Construction | 2017 |
| L Mcgill Ltd | Real estate | 2023 |
| L&A Bars Ltd | Hospitality | 2022 |
| L&A Pubs Ltd | Hospitality | 2024 |
| L&N Labour Solutions Limited | Administrative & support | 2022 |
| L&Rm Properties Ltd | Real estate | 2026 |
| L.I Scotland Ltd | Construction | 2024 |
| L.Ritchie Properties Ltd | Real estate | 2025 |
| LA Gondola (Fife) Ltd | Hospitality | 2022 |
| LA Passione Limited | Hospitality | 2025 |
| Ladeview Ltd | Information & communication | 2026 |
| Laing Investments & Acquisitions Ltd | Financial services | 2022 |
| Land Technology Limited | Professional & scientific | 2018 |
| Lang Brew Coffee Shop Ltd | Hospitality | 2025 |
| Lang Toun Exports Ltd. | Wholesale & retail | 1999 |
| Lang Toun Homes Limited | Real estate | 2021 |
| Lang Toun Smiles Ltd | Health & social care | 2026 |
| Lang Toun Waste Management Ltd | Water & waste | 2025 |
| Langlands Road Ltd | Real estate | 2025 |
| Lapwing Trans Ltd | Transport & logistics | 2022 |
| Lass Cosmetics Ltd | Wholesale & retail | 2022 |
| Latto Properties Ltd | Real estate | 2024 |
| Lawrie Brickwork Ltd | Construction | 2022 |
| LC Joinery Scotland Ltd | Construction | 2024 |
| LC Learning Ltd | Professional & scientific | 2021 |
| Leslie Town Hall Ltd | Arts & recreation | 2022 |
| LEX Products Limited | Administrative & support | 2013 |
| LG Renewable Services Limited | Construction | 2024 |
| LGM (Scotland) Ltd | Wholesale & retail | 2023 |
| Lhfcdh Ltd | Health & social care | 2023 |
| Liberta Property Ltd | Real estate | 2018 |
| Lilac Industries Ltd | Wholesale & retail | 2023 |
| Lilawati Retails Limited | Wholesale & retail | 2023 |
| Lima Car Wash Ltd | Other services | 2024 |
| Lindsay Miller Properties Limited | Real estate | 1997 |
| Links Chippy Ltd | Hospitality | 2026 |
| Links Supermarket Limited | Wholesale & retail | 2021 |
| Linktown Nursery Ltd | Health & social care | 2018 |
| Linktown Nurture Nursery Limited | Education | 2023 |
| Linlithgow Garden Buildings Ltd | Wholesale & retail | 2026 |
| Lintels Scotland Ltd | Construction | 2025 |
| Livewire Inc Ltd | Professional & scientific | 2016 |
| LJF Access Services Ltd | Professional & scientific | 2022 |
| Loadswift-Logistics Ltd | Transport & logistics | 2025 |
| Logan Bruce (MPS) Ltd | Construction | 2016 |
| Logan Bruce Limited | Construction | 2020 |
| Lomond Hospitality Ltd | Hospitality | 2025 |