| Kabh Trading Ltd | Wholesale & retail | 2025 |
| Kalmamo Ltd | Other services | 2020 |
| Kartik Consultants Limited | Administrative & support | 2007 |
| Kasa Holdings Limited | Hospitality | 2021 |
| Katie at House of Hair Ltd | Other services | 2022 |
| Katmeer Ltd | Wholesale & retail | 2023 |
| KCL Commercial Ltd | Real estate | 2026 |
| Keicou Label Ltd | Wholesale & retail | 2021 |
| Kennedy and Company Property Solutions Ltd | Water & waste | 2026 |
| Kennoway Star Hearts Football Club Limited | Arts & recreation | 2018 |
| Kennoway Star Hearts Junior Football Club Limited | Arts & recreation | 2013 |
| Kennoway Taxis Limited | Administrative & support | 2016 |
| Keylago Limited | Manufacturing | 1986 |
| Kffm Ltd | Hospitality | 2026 |
| Kieran Dobbie Ltd | Transport & logistics | 2025 |
| Kieran Walker (Joinery) Limited | Manufacturing | 2015 |
| Kinbrae Consulting Ltd | Information & communication | 2025 |
| Kingdom Admin Limited | Administrative & support | 2025 |
| Kingdom Creative Catering Ltd | Hospitality | 2024 |
| Kingdom Decorators Limited | Construction | 2013 |
| Kingdom OFF Road Motorcycle Club | Arts & recreation | 2011 |
| Kingdom Rigging & Lifting (Group) Ltd | Construction | 2023 |
| Kinnell PUB Company Ltd | Hospitality | 2015 |
| Kinneuchar Inn PUB Company Ltd | Hospitality | 2019 |
| Kirkland and Buckhaven DP Limited | Health & social care | 2023 |
| Kirkland Auto Centre Ltd | Wholesale & retail | 2017 |
| Kitchens Solutions Limited | Construction | 2015 |
| KKS Methil Ltd | Real estate | 2020 |
| Kmac Fitness Ltd | Arts & recreation | 2021 |
| Kmcc Civils Limited | Construction | 2018 |
| KMF Consultants Ltd | Professional & scientific | 2017 |
| KMF Investments (Scotland) Ltd | Financial services | 2022 |
| Kobolds Cove Limited | Wholesale & retail | 2026 |
| Kossi Removal Limited | Transport & logistics | 2025 |
| KR Services (Hull) Limited | Professional & scientific | 2008 |
| KS Cable Jointing Services Limited | Construction | 2021 |
| Kult Fitness Ltd | Arts & recreation | 2021 |
| Kuppo (YM) Limited | Hospitality | 2024 |
| KY8 Leven Limited | Wholesale & retail | 2026 |
| L & I Developments Limited | Real estate | 2004 |
| L & I Properties (Fife) Limited | Real estate | 2005 |
| L & M Enterprises Limited | Wholesale & retail | 2019 |
| LA Industrial Services Limited | Construction | 2022 |
| Laindun Ltd | Real estate | 2019 |
| Lamont Property Solutions Ltd | Real estate | 2020 |
| Langside Farms Limited | Agriculture & fishing | 1996 |
| Largo Arts CIC | Arts & recreation | 2020 |
| Largo Harbour Regeneration Group | Construction | 2026 |
| Largo Law Limited | Professional & scientific | 2026 |
| Laserflair Ltd | Manufacturing | 2022 |
| Lawson Fabrication Limited | Professional & scientific | 2020 |
| Leadketty Caravan Park Limited | Arts & recreation | 2014 |
| Leap Addiction Ltd | Information & communication | 2025 |
| Leap Recovery App Limited | Information & communication | 2025 |
| Leggin IT Ltd | Wholesale & retail | 2021 |
| Leisure Trading Limited | Hospitality | 2019 |
| Lesley Canis Ltd | Administrative & support | 2025 |
| Letham Farm Fife Limited | Agriculture & fishing | 2010 |
| Leven Chips Shop Limited | Hospitality | 2018 |
| Leven Nails 02112020 Ltd | Other services | 2024 |
| Leven Properties Limited | Real estate | 2024 |
| Levenmouth Printers Ltd. | Professional & scientific | 2005 |
| LEVENST1122 Ltd | Hospitality | 2024 |
| LH Nails Ltd | Other services | 2025 |
| Liam Anderson Architectural Services Ltd | Professional & scientific | 2012 |
| Liam Grubb Stonemasonry Limited | Manufacturing | 2026 |
| Liam Petrie Joiners Limited | Construction | 2017 |
| Lightcove Limited | Extraterritorial | 2015 |
| Lightstalkers Photography Ltd | Professional & scientific | 2025 |
| Likeenergysavings Limited | Administrative & support | 2021 |
| Lily's Larder Ltd | Hospitality | 2022 |
| Limitless Group Fife Limited | Water & waste | 2024 |
| Limitless Waste Management Ltd | Water & waste | 2025 |
| Lindsay Enterprises Scotland Limited | Arts & recreation | 2014 |
| Links Joinery Ltd | Construction | 2018 |
| Liquid Levers Innovations Ltd. | Manufacturing | 2001 |
| Little Friar Ltd | Hospitality | 2025 |
| Little Grouse Ltd | Manufacturing | 2018 |
| Llph Limited | Wholesale & retail | 2015 |
| LM Hotels Ltd | Hospitality | 2023 |
| Lochlands Holdings Limited | Agriculture & fishing | 2007 |
| Louise Robb Associates LLP | | 2002 |
| Lrpp Services Limited | Wholesale & retail | 2016 |
| Lundin Consultancy Services Limited | Professional & scientific | 2016 |
| Lundin Pro Shop Ltd | Wholesale & retail | 2012 |
| Lynn Herbert and Co LLP | | 2022 |
| Lyptus Healthcare Limited | Health & social care | 2026 |
| M & J Civil Engineering Ltd | Construction | 2012 |
| M & M Properties (Fife) Ltd | Real estate | 2012 |
| M & S Contractors (Fife) Ltd | Agriculture & fishing | 2018 |
| M M (Fife) Limited | Hospitality | 2018 |
| M7 Trade Ltd | Extraterritorial | 2023 |
| MAB Retail Ltd | Wholesale & retail | 2024 |
| MAC Wood Services Limited | Manufacturing | 2022 |
| Mackay & Marshall Plumbing and Heating Limited | Construction | 2025 |
| Macsalveswan Ltd | Hospitality | 2023 |
| MAD Hackers Limited | Other services | 2018 |
| Madify Ltd | Wholesale & retail | 2026 |
| Malaga International Horse Transport Limited | Agriculture & fishing | 2021 |
| MAMO2 Ltd | Wholesale & retail | 2020 |