| L&J PAY Limited | Professional & scientific | 2019 |
| L&K Kinetics Ltd | Wholesale & retail | 2022 |
| L&Kb Holdings Ltd | Financial services | 2023 |
| L&Kb Property Ltd | Real estate | 2022 |
| L&L Buildings Contractors Limited | Construction | 2018 |
| L&L Cassidy Limited | Administrative & support | 2016 |
| L&L Moffett Limited | Other services | 2025 |
| L&L Renovation Services Ltd | Construction | 2023 |
| L&M Business Limited | Real estate | 2021 |
| L&N Butler Ltd | Administrative & support | 2021 |
| L&P Trustee Services (UK) Limited | Financial services | 1997 |
| L&R Productions Limited | Administrative & support | 2025 |
| L&R Property Rentals Ltd | Real estate | 2025 |
| L&Rc Services Ltd | Real estate | 2022 |
| L&Rd Limited | Professional & scientific | 2025 |
| L&S Settle Cars Ltd | Transport & logistics | 2020 |
| L&S Wholesale NW Ltd | Wholesale & retail | 2026 |
| L&T Facilities Management Holdings Limited | Financial services | 2020 |
| L&T Facilities Management Ltd | Other services | 2010 |
| L'Abeille Limited | Wholesale & retail | 2017 |
| L'Etrangere Limited | Wholesale & retail | 2014 |
| L'Oven Cake Limited | Manufacturing | 2008 |
| L'S Kitchen Ltd | Hospitality | 2012 |
| L-Fit in the Community CIC | Arts & recreation | 2026 |
| L-Fit Pathways Ltd | Education | 2026 |
| L.A Clinic & Co Aesthetics Ltd | Other services | 2024 |
| L.A Luxe City Stay Ltd | Wholesale & retail | 2023 |
| L.A. ADI & Co Ltd | Wholesale & retail | 2022 |
| L.A. Joinery Services Ltd | Construction | 2020 |
| L.C.M. Construction Limited | Construction | 2017 |
| L.Comm Ltd | Information & communication | 2005 |
| L.Crickson Roller Shutters Ltd | Professional & scientific | 2024 |
| L.D Properties Ltd | Real estate | 2024 |
| L.E.A.P Liverpool Encouraging Asd/Adhd Play C.I.C. | Education | 2022 |
| L.E.L Civils Ltd | Administrative & support | 2016 |
| L.E.L Concrete Ltd | Wholesale & retail | 2021 |
| L.F.C. Leisure Limited | Professional & scientific | 1980 |
| L.F.C. Limited | Professional & scientific | 1996 |
| L.F.C. Properties Limited | Professional & scientific | 1980 |
| L.F.C. Services Limited | Extraterritorial | 1996 |
| L.F.C. Television Limited | Extraterritorial | 1996 |
| L.F.C. TV Limited | Extraterritorial | 1996 |
| L.J. LEE Heating & Plumbing Limited | Construction | 1997 |
| L.J. Lovelady Electrical Contractors Limited | Construction | 2006 |
| L.J. ST Helens Ltd | Hospitality | 2013 |
| L.K. Car Mechanic /NW/ Ltd | Wholesale & retail | 2025 |
| L.M Therapy Ltd | Health & social care | 2015 |
| L.P.M. Liverpool Phone Market Ltd | Wholesale & retail | 2018 |
| L.Pcleaning Ltd | Administrative & support | 2025 |
| L.R Housing Ltd | Real estate | 2024 |
| L.R.Wolfe Ltd | Other services | 2022 |
| L.S.A. International Limited | Manufacturing | 1995 |
| L.S.R. Networks Ltd | Information & communication | 2015 |
| L.T Properties Liverpool Ltd | Real estate | 2025 |
| L.T Tiling Ltd | Construction | 2023 |
| L.T. Print Group Ltd. | Manufacturing | 1999 |
| L.T.K Retail Stores Limited | Wholesale & retail | 2025 |
| L.W Electrical Northwest Ltd | Construction | 2025 |
| L1 6HB Davies ST & Mantra Ltd. | Construction | 2016 |
| L1 Air Conditioning Limited | Construction | 2019 |
| L1 Barbers Limited | Other services | 2015 |
| L1 Construction Ltd | Construction | 2021 |
| L1 Constructions Merseyside Ltd | Construction | 2026 |
| L1 Developments Ltd | Construction | 2026 |
| L1 Food Store Ltd | Other services | 2018 |
| L1 Greenland Auto Centre Limited | Wholesale & retail | 2025 |
| L1 Healthcare Limited | Health & social care | 2013 |
| L1 Holdco Limited | Financial services | 2015 |
| L1 Hotels Ltd | Hospitality | 2018 |
| L1 Installations Ltd | Construction | 2025 |
| L1 Kiosk Ltd | Wholesale & retail | 2024 |
| L1 Mobile Centre Ltd | Wholesale & retail | 2026 |
| L1 OPS Limited | Hospitality | 2023 |
| L1 Partnership Centre Limited | Professional & scientific | 2010 |
| L1 Phone Exchange Ltd | Other services | 2023 |
| L1 Pods Ltd | Real estate | 2021 |
| L1 Property Improvements Ltd | Construction | 2019 |
| L1 Recovery 24/7 Ltd | Transport & logistics | 2025 |
| L1 Renewables Financing Limited | Financial services | 2016 |
| L1 Renewables Funding Limited | Financial services | 2016 |
| L1 Renewables Limited | Financial services | 2014 |
| L1 Rentals Ltd | Wholesale & retail | 2010 |
| L1 Student Lets Limited | Administrative & support | 2013 |
| L1 Styles Clayton SQ Ltd | Other services | 2021 |
| L1 Styles DST Ltd | Other services | 2017 |
| L1 Styles Limited | Other services | 2015 |
| L1 Styles Old Swan Limited | Other services | 2018 |
| L1 Surfacing Limited | Construction | 2016 |
| L1 Takeaway Limited | Hospitality | 2025 |
| L10 Motors Limited | Wholesale & retail | 2026 |
| L11 Barber Ltd | Other services | 2024 |
| L12 Food Company Ltd | Wholesale & retail | 2025 |
| L12 Hair and Beauty Ltd | Other services | 2017 |
| L12 Solutions Limited | Information & communication | 2005 |
| L13 Print & Design Ltd | Manufacturing | 2026 |
| L14 Community House Ltd | Other services | 2007 |
| L15 Lounge Ltd | Hospitality | 2024 |
| L15 Properties Limited | Real estate | 2024 |
| L17 Mini Market Ltd | Wholesale & retail | 2025 |
| L17 Ravenscroft Limited | Real estate | 2019 |