| Left Field Kombucha Ltd | Manufacturing | 2016 |
| Legion 9 Ltd | Arts & recreation | 2023 |
| Leith Investments Limited | Professional & scientific | 2008 |
| Lemilne Consultancy Ltd | Information & communication | 2018 |
| Lemonia Aesthetic Company Ltd | Health & social care | 2021 |
| Letting Solutions Limited | Real estate | 2000 |
| Letting World Limited | Wholesale & retail | 2014 |
| Level UP Construction Ltd | Construction | 2018 |
| Lewis Comyns Gardening Ltd | Administrative & support | 2023 |
| LG Export Ltd | Other services | 2022 |
| LG Light Limited | Wholesale & retail | 2016 |
| LGC Business Solutions Ltd | Information & communication | 2013 |
| Libera-Medical Ltd | Manufacturing | 2026 |
| Liberty Analytics Limited | Information & communication | 2024 |
| Lidmo Farm Direct Limited | Wholesale & retail | 2025 |
| Lidmo Properties Ltd | Real estate | 2023 |
| Lidmo Technologies Ltd | Information & communication | 2019 |
| Lift Control Ltd. | Manufacturing | 1994 |
| Likido Limited | Manufacturing | 2016 |
| Likitha Technologies Ltd | Information & communication | 2019 |
| Lillie and TOM Limited | Wholesale & retail | 2021 |
| Lime Group Ltd | Professional & scientific | 2026 |
| Limitless Automation Ltd | Construction | 2018 |
| Lingard Interiors Ltd | Construction | 2025 |
| Linhouse Consulting Ltd | Professional & scientific | 2020 |
| Linnhouse LLP | | 2014 |
| Linro Trading Limited | Wholesale & retail | 2025 |
| Linsay Brown PR Ltd | Professional & scientific | 2026 |
| Linton Elite Estates Ltd | Real estate | 2024 |
| Liquid Ecommerce Limited | Wholesale & retail | 2014 |
| Little Asia Limited | Hospitality | 2020 |
| Little White Dove Ltd | Other services | 2019 |
| Livi Projects Ltd. | Mining & quarrying | 2011 |
| Livi Stores Ltd | Wholesale & retail | 2018 |
| Livi's Gifts for Home Ltd | Wholesale & retail | 2023 |
| Livingston Aned Car Wash Ltd | Administrative & support | 2023 |
| Livingston Autocare Ltd | Wholesale & retail | 2017 |
| Livingston Building Services Limited | Construction | 1992 |
| Livingston Care Home Limited | Health & social care | 2019 |
| Livingston CNC Services Ltd | Manufacturing | 2024 |
| Livingston Community Developments CIC | Construction | 2025 |
| Livingston Cricket Club Limited | Arts & recreation | 1995 |
| Livingston Fencing Ltd | Administrative & support | 2025 |
| Livingston Football Club Limited | Arts & recreation | 1993 |
| Livingston Futures CIC | Information & communication | 2025 |
| Livingston Grocers Ltd | Wholesale & retail | 2026 |
| Livingston Homereach Limited | Health & social care | 1992 |
| Livingston Inn Limited | Hospitality | 2013 |
| Livingston Letting Agency Limited | Real estate | 2005 |
| Livingston Machine Tools Ltd | Wholesale & retail | 2022 |
| Livingston Mechanical Services Limited | Construction | 2019 |
| Livingston Mini Market Ltd | Wholesale & retail | 2026 |
| Livingston Nightclub Ltd | Hospitality | 2021 |
| Livingston Precision (Engineering) Limited | Manufacturing | 2001 |
| Livingston Self Storage Limited | Transport & logistics | 2014 |
| Livingston Supermarket Ltd | Wholesale & retail | 2015 |
| Livingston Tiles Limited | Wholesale & retail | 2013 |
| Livingtechno Events Ltd | Arts & recreation | 2025 |
| LJR Commercial Ltd | Wholesale & retail | 2019 |
| LMB Management Solutions Limited | Administrative & support | 2020 |
| Lmci Limited | Construction | 2021 |
| LOA Studio Limited | Arts & recreation | 2025 |
| Lobs Lets Ltd | Real estate | 2024 |
| Locaro Limited | Real estate | 2023 |
| Logan Technical Consulting Ltd | Professional & scientific | 2008 |
| Lojica Ltd | Real estate | 2025 |
| Lomas Wholesale Limited | Wholesale & retail | 2024 |
| Lomond Atlantic Limited | Wholesale & retail | 2017 |
| Lorna Clelland PMU Ltd | Other services | 2023 |
| Lothian Advanced Investments Ltd | Professional & scientific | 2022 |
| Lothian Dusters Ltd | Administrative & support | 2026 |
| Lothian Fishkeepers Limited | Professional & scientific | 2018 |
| Lothian Inspection (NDT) Ltd | Professional & scientific | 2017 |
| Lothian Lets Ltd | Real estate | 2026 |
| Lothian Network Installations Ltd. | Information & communication | 2017 |
| Lothian Optical Ltd. | Professional & scientific | 2004 |
| Lothian PAT Testing Ltd | Professional & scientific | 2019 |
| Lothian Publications Limited | Information & communication | 2009 |
| Lothian Supply Company Limited | Manufacturing | 2002 |
| LP Engineering Services Ltd | Professional & scientific | 2023 |
| Lpmc Consultancy Ltd | Professional & scientific | 2022 |
| Lpmc Holdings Ltd | Real estate | 2024 |
| LRF Hospitality Visions Ltd | Professional & scientific | 2021 |
| Lucas Design Bathroom Company Ltd | Construction | 2025 |
| Luciuss Technology Limited | Information & communication | 2025 |
| Luk-Fs Facility Service Ltd | Construction | 2025 |
| Lukas Rzepka Logistic Ltd | Transport & logistics | 2025 |
| Luke UP Ltd | Administrative & support | 2019 |
| Lulu Chops Ltd | Hospitality | 2026 |
| Lumsden Consultancy Limited | Professional & scientific | 2019 |
| Luna PM Consulting Ltd | Information & communication | 2020 |
| Luna's Pets Limited | Wholesale & retail | 2024 |
| Lunacy Works Ltd | Information & communication | 2025 |
| Lustre Skin Ltd | Professional & scientific | 2004 |
| Luxe Asset Management Limited | Real estate | 2025 |
| Luxe Rental Properties Ltd | Real estate | 2024 |
| Luxeseals Limited | Manufacturing | 2025 |
| Luxewave Creative Ltd | Professional & scientific | 2025 |
| Lvciani Ltd | Wholesale & retail | 2025 |
| Lyndon Enterprise Limited | Real estate | 2025 |