| Linniepinnie Healthcare Solutions Ltd | Health & social care | 2025 |
| Lisa Day Management Ltd | Hospitality | 2020 |
| Lisa Derbyshire Ltd | Wholesale & retail | 2025 |
| Lister Property Consulting Limited | Professional & scientific | 2020 |
| Litmus Sustainability Ltd | Professional & scientific | 2023 |
| Little Knot Company Ltd | Manufacturing | 2021 |
| Little Lancashire Village (Brownhill) Ltd | Other services | 2024 |
| Little Paws Academy Ltd | Other services | 2024 |
| Little Rainbow Elephant Bathroom Ltd | Manufacturing | 2015 |
| Little Steps Events Ltd | Arts & recreation | 2023 |
| LIV and LET Properties Ltd | Real estate | 2025 |
| LIV Beautiful Ltd | Other services | 2025 |
| LIV Cooke Developments Ltd | Real estate | 2019 |
| LIV Cooke Group Ltd | Financial services | 2022 |
| LIV Cooke Mentoring Ltd | Education | 2023 |
| LIV Cooke Packaged Deals Ltd | Households | 2023 |
| Live Breathe Succeed Limited | Other services | 2013 |
| Live Life Travel Ltd | Administrative & support | 2023 |
| Liverpool Vehicle Solutions Ltd | Wholesale & retail | 2022 |
| Livinleggings Ltd | Health & social care | 2021 |
| Lixall Hygiene Services and Workwear Limited | Wholesale & retail | 1997 |
| Liya-Td-Bmm Ltd | Real estate | 2024 |
| LJF Developments Ltd | Construction | 2021 |
| LMC Healthcare Consultancy Ltd | Public administration | 2026 |
| LMH Funfest Ltd | Health & social care | 2019 |
| Lockrite Auto NW Ltd | Wholesale & retail | 2026 |
| Logical BI Limited | Information & communication | 2019 |
| Loki Controls Limited | Manufacturing | 2012 |
| Lolipops (Bamber Bridge) Ltd | Wholesale & retail | 2021 |
| Lolipops (Penwortham) Limited | Wholesale & retail | 2022 |
| Lolipops Wedding & Events Ltd | Wholesale & retail | 2024 |
| Lomond Dunks Ltd | Wholesale & retail | 2025 |
| London Boilers Limited | Construction | 2026 |
| Loopy Agri & Plant Services Limited | Agriculture & fishing | 2022 |
| Loughlins Ltd | Wholesale & retail | 2023 |
| Love Displays Limited | Administrative & support | 2009 |
| Love Home Britain Limited | Wholesale & retail | 2021 |
| Love Lytham Ltd | Real estate | 2024 |
| Lowewood Property Investments Limited | Real estate | 2024 |
| Lowfield House Limited | Health & social care | 2003 |
| LPH Contracts Ltd | Wholesale & retail | 2003 |
| Ls-One Leyland Ltd | Wholesale & retail | 2014 |
| LSC Activate Limited | Arts & recreation | 2017 |
| LSC Educate Ltd | Education | 2016 |
| LSH Clinical Limited | Health & social care | 2026 |
| LTL Property Developments Ltd | Real estate | 2021 |
| Luas Utilities Ltd | Construction | 2026 |
| Lucid Technologies Limited | Professional & scientific | 2017 |
| Lucky Lemon Studio Limited | Manufacturing | 2022 |
| Luigi's Leyland Ltd | Hospitality | 2018 |
| Luis Associates Ltd | Education | 2016 |
| Luke Morley Limited | Other services | 2003 |
| Lumiere Advisory Partners Ltd | Financial services | 2025 |
| Lumsden D Limited | Wholesale & retail | 2026 |
| Lund Hall Properties Ltd | Real estate | 2021 |
| Luvdecor Ltd | Wholesale & retail | 2023 |
| Luxp Ltd | Real estate | 2026 |
| Luxury House Lets Limited | Real estate | 2023 |
| LWS Johnston Limited | Professional & scientific | 2026 |
| LWS Solutions Ltd | Information & communication | 2021 |
| Lydia York Ltd | Wholesale & retail | 2025 |
| Lynchparrsmith Limited | Professional & scientific | 2009 |
| Lyndev Precision Engineering Ltd | Manufacturing | 2012 |
| M a Booth Ltd | Construction | 2018 |
| M Gaskell Limited | Construction | 2022 |
| M Hindle WCS Ltd | Administrative & support | 2017 |
| M Nicol Properties Ltd | Real estate | 2025 |
| M R Norton Limited | Construction | 2015 |
| M&D Special Investments | Financial services | 2016 |
| M&Jh Roofing Ltd | Construction | 2023 |
| M2 Motorsport Limited | Extraterritorial | 2012 |
| M2CARE Limited | Professional & scientific | 2001 |
| MA Recruitment Ltd | Administrative & support | 2022 |
| MAB Training Ltd | Education | 2014 |
| MAC Civils Ltd | Construction | 2010 |
| MAC Design & Signs Limited | Administrative & support | 1998 |
| Macminn-Gould Limited | Professional & scientific | 2026 |
| Madanok Ltd | Manufacturing | 2023 |
| Madax Capital Ltd | Financial services | 2024 |
| Mage's Root and Remedy Limited | Wholesale & retail | 2024 |
| Magmar Trans Ltd | Transport & logistics | 2018 |
| Magnum Opus Consultancy Limited | Professional & scientific | 2024 |
| Main Sprit Weind Limited | Hospitality | 2024 |
| Mainclan Limited | Construction | 1988 |
| Mains of Rhynie Limited | Agriculture & fishing | 2018 |
| Maintenance and Municipal Services Ltd | Wholesale & retail | 2023 |
| Maintenance and Municipal Solar Limited | Construction | 2023 |
| Maison Pinnacle Limited | Professional & scientific | 2026 |
| MAJ Business Solutions Limited | Administrative & support | 2008 |
| Majdo SUB Ltd | Professional & scientific | 2023 |
| Make ME a PT Ltd | Education | 2025 |
| Makinson Builders Ltd | Construction | 2025 |
| Maldar Bari Ltd | Hospitality | 2024 |
| Malt House Design and Project Management Ltd | Professional & scientific | 2020 |
| Maltby Financial Services Limited | Financial services | 2012 |
| Mama and Bagnas Ltd | Hospitality | 2024 |
| Mamu and Bagnas Ltd | Hospitality | 2026 |
| Manchester Steel and Mezz Limited | Manufacturing | 2020 |
| Mandy Allen Ltd | Health & social care | 2020 |
| Manpower Removals Ltd | Transport & logistics | 2025 |