| JRG Property Holdings Ltd | Other services | 2024 |
| JRT Plumbing and Heating Limited | Construction | 2022 |
| JT Glasgow Ltd | Professional & scientific | 2016 |
| Juilor Ltd | Manufacturing | 2025 |
| JWD (FIC) Ltd | Financial services | 2020 |
| Jwgs Associates Ltd | Professional & scientific | 2025 |
| JWW Homes (Scotland) Limited | Real estate | 2025 |
| Jwwsupply Limited | Wholesale & retail | 2026 |
| K-Bleu Limited | Construction | 2023 |
| K.Mclean Sports Media Limited | Professional & scientific | 2025 |
| Kaatta Ltd | Other services | 2025 |
| Kaet Property Ltd | Hospitality | 2026 |
| Kaleb Construction Limited | Construction | 2019 |
| Kaos (Scotland) Limited | Administrative & support | 2026 |
| Kayfar Limited | Administrative & support | 2025 |
| KBS Facilities Contracts Ltd | Administrative & support | 2020 |
| KC Fencing & Decking Ltd | Construction | 2025 |
| Kcfb Limited | Real estate | 2021 |
| KCL Properties Limited | Households | 2025 |
| KE Plant Services Ltd | Construction | 2023 |
| Kean's Real Estate Limited | Real estate | 2023 |
| Kebroca Ltd. | Extraterritorial | 1999 |
| Keelong LP | | 2015 |
| Kennedy Carpentry (Scotland) Ltd | Construction | 2014 |
| Kerran LP | | 2015 |
| Kerrs Fine Foods Limited | Wholesale & retail | 2003 |
| Kersedale Project Controls Limited | Construction | 2024 |
| Kevin O Hara Cars Limited | Wholesale & retail | 2026 |
| Key Construction Limited | Construction | 1994 |
| KFB Site Services Limited | Construction | 2025 |
| Khan Kharal Holdings Limited | Financial services | 2026 |
| Khan Laher Limited | Health & social care | 2024 |
| KIE Property Ltd | Energy | 2025 |
| Kildalton Ltd | Professional & scientific | 2020 |
| Kingdom Country Homes Limited | Hospitality | 2022 |
| Kirby Land Management Ltd | Real estate | 2026 |
| Kirkstyle Hotel Limited | Hospitality | 2017 |
| KJA Freight Limited | Transport & logistics | 2021 |
| KJW Services (Scotland) Ltd | Other services | 2020 |
| KK9 Dog Walking Limited | Administrative & support | 2021 |
| KMS Plumbing & Heating Services Limited | Construction | 2011 |
| KN Properties Lanarkshire Ltd | Real estate | 2026 |
| KN Transport Ltd | Transport & logistics | 2016 |
| Kolt Limited | Construction | 2012 |
| Konstrukt Group Limited | Construction | 2022 |
| KRM Contracts (Scotland) Ltd | Administrative & support | 2022 |
| Krystyna Perzynska-Malinowska Ltd | Health & social care | 2019 |
| KTF Holdings (2025) Ltd | Real estate | 2025 |
| KTM Joinery & Property Maintenance Ltd | Construction | 2018 |
| Kubus Medical Ltd | Health & social care | 2016 |
| KW Retail Limited | Wholesale & retail | 2016 |
| Kype Property Ltd | Real estate | 2024 |
| L & R Mcivor Limited | Professional & scientific | 2023 |
| L&O Logistics Limited | Transport & logistics | 2025 |
| L.R. Joinery & Construction Ltd | Construction | 2026 |
| L.W. Goodfellow & Co. | | 1995 |
| LA Capanna Livingston Ltd | Hospitality | 2026 |
| LA Vigna Ltd. | Hospitality | 2010 |
| Lana Minmarket Limited | Wholesale & retail | 2025 |
| Lanark Architectural Design Limited | Professional & scientific | 2026 |
| Lanark Asphalt Limited | Extraterritorial | 2007 |
| Lanark Beds & Mattresses Ltd | Wholesale & retail | 2022 |
| Lanark Community Development Trust | Other services | 2009 |
| Lanark FB 2019 Ltd | Hospitality | 2019 |
| Lanark Memorials Limited | Other services | 2026 |
| Lanark Property Maintenance Limited | Construction | 2015 |
| Lanark Property Solutions Ltd | Real estate | 2023 |
| Lanark Smile Centre Ltd | Health & social care | 2026 |
| Lanark Spice Ltd | Other services | 2018 |
| Lanark Takeaway Ltd | Hospitality | 2025 |
| Lanark Thistle Trading Ltd. | Arts & recreation | 2024 |
| Lanark Tyre and Exhaust Centre Limited | Wholesale & retail | 2004 |
| Lanark Windows and Home Improvements Limited | Construction | 2016 |
| Lanarkair B&B Limited | Wholesale & retail | 2023 |
| Lanarkshire Healthcare Ltd | Wholesale & retail | 2023 |
| Lanarkshire Laboratories Ltd | Manufacturing | 2020 |
| Lanarkshire Larder Ltd | Information & communication | 2021 |
| Lanarkshire Prizes Ltd | Arts & recreation | 2025 |
| Laura Rocks Barbers Ltd | Other services | 2016 |
| Lavender Brodie Limited | Professional & scientific | 2024 |
| Law Lets Ltd | Real estate | 2025 |
| Lawrie & Symington, Limited | Wholesale & retail | 1910 |
| LB Civils Group Ltd | Financial services | 2021 |
| LB Van Ltd | Other services | 2025 |
| LC2159 Ltd | Administrative & support | 2023 |
| Leadhills Ltd | Wholesale & retail | 2020 |
| Leichefurde Equestrian Livery Ltd | Agriculture & fishing | 2025 |
| Leonards Services (Scotland) Limited | Wholesale & retail | 2025 |
| Lesmahagow Development Trust | Other services | 2009 |
| Lesmahagow Land and Property Company Limited | Real estate | 1999 |
| Lesmahagow Ltd | Other services | 2014 |
| Lesserlinn Windpower Limited | Energy | 2012 |
| Levarson Properties Ltd | Real estate | 2026 |
| Levenseat House Ltd | Administrative & support | 2017 |
| Levenseat Resource Management Limited | Water & waste | 2025 |
| Lica Homecare Ltd | Health & social care | 2020 |
| Lifestyle Slimming Ltd. | Health & social care | 2000 |
| Lift Waste Ltd | Professional & scientific | 2024 |
| Lindsay School of Motoring Ltd | Education | 2025 |
| Lisa’S Kitchen Ltd | Hospitality | 2024 |