| Lancashire Creative Club Ltd | Health & social care | 2023 |
| Lancashire Electrical Contractors Ltd | Construction | 2019 |
| Lancashire Farm Education Centre CIC | Education | 2026 |
| Lancashire Federation of Women's Institutes | Education | 1998 |
| Lancashire Film Network CIC | Information & communication | 2025 |
| Lancashire Garden Design Ltd | Professional & scientific | 2025 |
| Lancashire Gritters Limited | Extraterritorial | 2013 |
| Lancashire Mind Limited | Health & social care | 1999 |
| Lancashire MOT Services Limited | Wholesale & retail | 2018 |
| Lancashire Pet Food Company Limited | Wholesale & retail | 2024 |
| Lancashire Pharmacy Ltd | Wholesale & retail | 2024 |
| Lancashire Pointing Services Limited | Construction | 2022 |
| Lancs Fire & Security Ltd | Administrative & support | 2020 |
| Langdale 50 Limited | Financial services | 2017 |
| Lanms Limited | Health & social care | 2015 |
| Lans Partners Ltd | Real estate | 2021 |
| Lara G Courier Ltd | Transport & logistics | 2024 |
| Lark Construction & Landscaping Limited | Construction | 2013 |
| Lasfic Ltd | Real estate | 2023 |
| Laura Rylands Ltd | Arts & recreation | 2011 |
| Laxey Ltd | Construction | 2020 |
| Layer Surveys Ltd | Professional & scientific | 2018 |
| LC and TH Leisure Ltd | Hospitality | 2025 |
| LCG Events Ltd | Arts & recreation | 2019 |
| LE Saule Properties Ltd | Real estate | 2025 |
| LEA Turner Limited | Education | 2020 |
| LEE & Co Solicitors Ltd | Professional & scientific | 2020 |
| LEE Distribution Bolton Ltd | Information & communication | 2021 |
| LEE Distribution Chorley Ltd | Information & communication | 2019 |
| LEE Distribution Group Ltd | Professional & scientific | 2026 |
| LEE Distribution Leigh Ltd | Information & communication | 2021 |
| LEE Distribution Preston Ltd | Information & communication | 2019 |
| LEE Distribution South Ribble Ltd | Information & communication | 2019 |
| LEE Distribution Wigan Ltd | Information & communication | 2021 |
| Legacy Holdings 49 Ltd | Financial services | 2025 |
| Legacy Play Ltd | Financial services | 2024 |
| Legends Live Limited | Professional & scientific | 2009 |
| Leigh Construction Holdings Ltd | Financial services | 2021 |
| Leigh Fowler Holdings Limited | Financial services | 2024 |
| Leigh Home Construction Ltd | Construction | 2021 |
| Leigh Plant Hire Limited | Administrative & support | 2008 |
| Leoni Jade Aesthetics Ltd | Other services | 2020 |
| Letting Works Limited | Real estate | 2008 |
| Lettings Direct (Lancashire) Limited | Administrative & support | 2014 |
| Letts & Watson Developments Ltd | Construction | 2023 |
| Leveret Property Investment Limited | Real estate | 2024 |
| Lewis Logistics & Safety Management Group Limited | Transport & logistics | 2023 |
| Leyland Autocare Limited | Wholesale & retail | 2011 |
| Leyland BUS Limited | Transport & logistics | 1991 |
| Leyland BUS Parts Limited | Wholesale & retail | 1998 |
| Leyland Carpets Ltd | Wholesale & retail | 2026 |
| Leyland Cleaning Services Ltd | Other services | 2006 |
| Leyland Community Radio Ltd | Information & communication | 2014 |
| Leyland Convenience Store Limited | Wholesale & retail | 2025 |
| Leyland Cricket Ground Trustee Company Limited | Real estate | 1951 |
| Leyland Cross Fish Limited | Hospitality | 2019 |
| Leyland Discounts Ltd | Wholesale & retail | 2024 |
| Leyland Eats Ltd | Hospitality | 2020 |
| Leyland Estates Ltd | Real estate | 2014 |
| Leyland Exports Limited | Transport & logistics | 1993 |
| Leyland Food House Ltd | Hospitality | 2024 |
| Leyland Furniture and Sofas Ltd | Wholesale & retail | 2025 |
| Leyland Furniture Clearance Ltd | Wholesale & retail | 2025 |
| Leyland Furniture Frames Ltd | Manufacturing | 2022 |
| Leyland Garage Service Centre Ltd. | Wholesale & retail | 2005 |
| Leyland Golf Club Limited | Arts & recreation | 1964 |
| Leyland Hand Car Wash Ltd | Administrative & support | 2023 |
| Leyland Handy Helpers Ltd | Administrative & support | 2022 |
| Leyland Heritage Cafe & Catering Co Ltd | Hospitality | 2024 |
| Leyland Holding Company Limited | Real estate | 2005 |
| Leyland Investments (UK) Limited | Professional & scientific | 2010 |
| Leyland Investments Limited | Professional & scientific | 2009 |
| Leyland Lane Takeaway Ltd | Hospitality | 2025 |
| Leyland Late Night Limited | Wholesale & retail | 2010 |
| Leyland Nails Ltd | Other services | 2025 |
| Leyland Physiotherapy Ltd | Health & social care | 2015 |
| Leyland Primary Care Network Limited | Health & social care | 2022 |
| Leyland Properties Limited | Construction | 2023 |
| Leyland Self Storage Limited | Real estate | 2015 |
| Leyland Society of Model Engineers | Other services | 1997 |
| Leyland Super Store Ltd | Wholesale & retail | 2025 |
| Leyland Taste Limited | Hospitality | 2024 |
| Leyland Taxi Services Limited | Other services | 1990 |
| Leyland Van Hire Ltd. | Transport & logistics | 1997 |
| Leylandfastfood Ltd | Hospitality | 2022 |
| Leylet Ltd | Real estate | 2022 |
| LFD Garage Services Limited | Wholesale & retail | 2011 |
| LFF Property Services Limited | Real estate | 2011 |
| LFW Electrification Limited | Construction | 2018 |
| LHL Landscapes Limited | Administrative & support | 2022 |
| Libashez Limited | Health & social care | 2020 |
| Lifespace Flooring Ltd | Wholesale & retail | 2024 |
| Light and Shape Limited | Professional & scientific | 2023 |
| Light Attraction Limited | Wholesale & retail | 2023 |
| Lily White Homes ( Lancashire ) Limited | Construction | 2024 |
| Limitless Models Ltd | Manufacturing | 2020 |
| Limitless Music Ltd | Arts & recreation | 2025 |
| Ling R Limited | Wholesale & retail | 2026 |
| Linguista Solutions Ltd | Professional & scientific | 2024 |
| Link Works International Ltd | Other services | 2020 |