| Living Abodes Ltd | Real estate | 2025 |
| Living Capital Limited | Professional & scientific | 1999 |
| LJA Contractors Ltd | Construction | 2019 |
| LK Beauty & Products Limited | Other services | 2025 |
| LLD Creative Holdings Limited | Real estate | 2022 |
| LLD Creative Ltd | Arts & recreation | 2020 |
| Lmmg Properties Ltd | Real estate | 2025 |
| LN Holdings (NW) Limited | Financial services | 2020 |
| LNL Food Limited | Hospitality | 2024 |
| Loamlife Media Ltd | Information & communication | 2024 |
| Local Bricks Ltd | Construction | 2020 |
| Local Governance Services Limited | Professional & scientific | 2024 |
| Localeflow Ltd | Information & communication | 2022 |
| Lockkeepers Rest Ltd | Hospitality | 2024 |
| Lockstep Media Limited | Professional & scientific | 2020 |
| Lockwood Centre Ltd | Professional & scientific | 2022 |
| Logical Reaction Limited | Information & communication | 2024 |
| Logma Systems Design Limited | Information & communication | 1988 |
| Logs Direct Limited | Agriculture & fishing | 2004 |
| Loha Health Ltd | Professional & scientific | 2023 |
| London Art College Ltd | Extraterritorial | 2016 |
| London Town Media Limited | Arts & recreation | 2023 |
| Long Marsh Lane Community Gardens C.I.C. | Professional & scientific | 2019 |
| Longden Mill Ltd | Professional & scientific | 2006 |
| Lonk Ltd | Wholesale & retail | 2025 |
| Lonsdale Care Ltd | Health & social care | 2014 |
| LOS Banditos Ltd | Hospitality | 2023 |
| Lotein Limited | Real estate | 1999 |
| Lottie Walsh Equine Therapy Limited | Agriculture & fishing | 2024 |
| Louise Middleton Limited | Arts & recreation | 2026 |
| Loumin Capital Investments Limited | Real estate | 2021 |
| Love Lily Floral Designs Limited | Wholesale & retail | 2022 |
| Lovejoy Events Ltd | Arts & recreation | 2024 |
| LOW Fold Audio Limited | Manufacturing | 2003 |
| Lowe Lets Ltd | Real estate | 2020 |
| Lower Burrow (Lancaster) Management Company Limited | Households | 2006 |
| Lowery Properties Limited | Construction | 2015 |
| Lowlands Retreats Ltd | Real estate | 2025 |
| Lowther FW Ltd | Professional & scientific | 2016 |
| Loxam Consulting Ltd | Professional & scientific | 2025 |
| Loxam Harrison Limited | Construction | 2022 |
| Loyne Ltd | Professional & scientific | 2021 |
| LPC Loam Ltd | Hospitality | 2025 |
| LRB Programming Ltd | Information & communication | 2023 |
| LS International Resort Management Limited | Extraterritorial | 1995 |
| LTC One Company Limited | Real estate | 2026 |
| Lubny Ltd | Hospitality | 2025 |
| Lucy Evans Academy of Dance Limited | Arts & recreation | 2024 |
| Lucy Lovick Dance Studio Limited | Arts & recreation | 2023 |
| Ludus Dance | Education | 2011 |
| Luna Sailing Ltd | Extraterritorial | 2023 |
| Lunar Multimedia Ltd | Information & communication | 2002 |
| Lune Auto Electronics Ltd | Wholesale & retail | 2025 |
| Lune Brew Co Ltd | Manufacturing | 2023 |
| Lune Data Solutions Ltd | Information & communication | 2025 |
| Lune Developments Ltd | Construction | 2012 |
| Lune Fabrications Ltd | Manufacturing | 2020 |
| Lune Records Ltd | Information & communication | 2024 |
| Lune Valley Estates Ltd | Real estate | 2021 |
| Lune Valley Junior Football Club | Arts & recreation | 2023 |
| Lune Valley Limited | Real estate | 2017 |
| Lune Valley Rise Management Ltd | Households | 2017 |
| Lune Valley Tabletop Alliance Ltd | Other services | 2024 |
| Lune Valley Waterwells Ltd | Construction | 2025 |
| Lune View Garage Limited | Wholesale & retail | 2011 |
| Lunebase Ltd | Information & communication | 2020 |
| Lunesdale Community Club Ltd | Health & social care | 2019 |
| Lunesdale Court (Derwent Road) Limited | Households | 1982 |
| Lunesdale Court (Hornby) Residents Association Limited | Households | 1984 |
| Lunesdale Court Residents' Association Limited | Households | 1972 |
| Luneside Properties Ltd | Real estate | 2016 |
| Luneview Lettings Limited | Real estate | 2025 |
| Luscious Delicious Limited | Information & communication | 2022 |
| Luvaquote Ltd | Information & communication | 2020 |
| Luxauto Car Wash Ltd | Administrative & support | 2025 |
| Luxe Landscapes Ltd | Administrative & support | 2023 |
| Luxe Leisure Resorts Holdings Ltd | Financial services | 2025 |
| Luxe Leisure Resorts Ltd | Hospitality | 2011 |
| Luxe Lighting Limited | Manufacturing | 2019 |
| Luxury Retirement Living Limited | Hospitality | 2021 |
| LVT Services Ltd | Agriculture & fishing | 2025 |
| LW Event Consulting Ltd | Professional & scientific | 2017 |
| LWA Associates Limited | Professional & scientific | 2022 |
| Lwmac Ltd | Professional & scientific | 2025 |
| Lymer Leisure Limited | Hospitality | 2018 |
| Lynda Williams Group Ltd | Professional & scientific | 2024 |
| Lyndon Day Educational Consultancy Limited | Education | 2023 |
| Lyph Limited | Wholesale & retail | 2016 |
| Lytham Edge Lodge Resort Limited | Hospitality | 2022 |
| M & D Forsyth Electrical Services Limited | Construction | 2006 |
| M & L Birkbeck Property Limited | Real estate | 2008 |
| M a Brooks Limited | Administrative & support | 2008 |
| M a G Joinery Limited | Construction | 2007 |
| M a Properties Lancaster Limited | Real estate | 2015 |
| M Archer and SON Limited | Agriculture & fishing | 2012 |
| M Capital Investment Partners Limited | Real estate | 1999 |
| M Conway Electrical Ltd | Construction | 2014 |
| M D J Staircases Ltd | Construction | 2015 |
| M F & H Oates Holdings Ltd | Financial services | 2024 |
| M G Griggs Plumbing and Heating Limited | Construction | 2009 |