| Lancashire Containers Limited | Manufacturing | 1993 |
| Lancashire Electrical Solutions Limited | Construction | 2018 |
| Lancashire Fire Security Ltd | Construction | 2019 |
| Lancashire Prime Properties Ltd | Real estate | 2024 |
| Lancashire Trucks Limited | Wholesale & retail | 2023 |
| Lancaster Apartments Limited | Hospitality | 2020 |
| Lancaster Automation Limited | Manufacturing | 2018 |
| Lancaster City F.C. Limited | Arts & recreation | 2006 |
| Lancaster City Laundry Limited | Other services | 2015 |
| Lancaster Engines Limited | Manufacturing | 2015 |
| Lancaster Fastener Company Limited | Wholesale & retail | 1980 |
| Lancaster Financial Systems Limited | Information & communication | 2012 |
| Lancaster Heating & Bathrooms Ltd | Construction | 2023 |
| Lancaster Material Analysis Ltd | Professional & scientific | 2014 |
| Lancaster Property Agents Limited | Extraterritorial | 2022 |
| Lancaster Scientific Ltd | Professional & scientific | 2019 |
| Lancaster Spark Limited | Extraterritorial | 2020 |
| Lancaster Student Stays Limited | Real estate | 2025 |
| Lancaster Training Services Limited | Education | 1979 |
| Larton Engine Developments Ltd | Wholesale & retail | 2009 |
| Lasar Property Ltd | Real estate | 2026 |
| Launch Creative Ltd | Information & communication | 2015 |
| Laura Gida Ltd | Real estate | 2022 |
| Laurie K Aesthetics Ltd | Other services | 2022 |
| Laymore Driveways Ltd | Construction | 2025 |
| Lazarus Tattoo Studio Ltd | Other services | 2019 |
| LB Building and Roofing Ltd | Construction | 2023 |
| LBD Coatings Limited | Construction | 2025 |
| LBD Modular Systems Ltd | Manufacturing | 2021 |
| LBS Lancaster Building Services Limited | Construction | 2018 |
| Leaders Property Management Limited | Real estate | 2021 |
| Learn Together: Tailored Send Solutions Ltd | Education | 2025 |
| Learning and Earning CIC | Education | 2025 |
| Learning With Cars Ltd | Information & communication | 2022 |
| LEE FOX Building and Brickwork Limited | Construction | 2024 |
| LEE Stewart Joinery Ltd | Construction | 2023 |
| Lees Park Homes Limited | Real estate | 2021 |
| Leo's Gym CIC | Arts & recreation | 2025 |
| Lero Training & Consultancy Ltd | Professional & scientific | 2023 |
| Level Hair Ltd | Other services | 2003 |
| Lewis's of Morecambe Limited | Hospitality | 1990 |
| Lexfield Solutions Limited | Health & social care | 2012 |
| Lexio Apps Ltd | Information & communication | 2018 |
| Licensed Solutions (Cotswolds) Limited | Professional & scientific | 2022 |
| Lifestyle Club Core & More Ltd | Arts & recreation | 2015 |
| Lighthouse Academy Ltd | Education | 2021 |
| Lime Land and Property Limited | Administrative & support | 2024 |
| Lindale Meadow Limited | Real estate | 2007 |
| Lindsay Holdings (2015) Limited | Wholesale & retail | 2015 |
| Lingwood Group Limited | Financial services | 2025 |
| Lingwood Property Holdings Limited | Real estate | 2010 |
| Lingwood Security Management Limited | Administrative & support | 2001 |
| Little Cubs Clothing Ltd | Extraterritorial | 2021 |
| Little Gargoyle Ltd | Arts & recreation | 2011 |
| LJ Kelly Limited | Construction | 2009 |
| LJC Appliance Services Ltd | Other services | 2026 |
| LJD Plumbing and Heating Services Limited | Construction | 2022 |
| LJG Contracting Ltd | Construction | 2011 |
| LJW Swimming Pools Ltd | Manufacturing | 2019 |
| LK Electrical Engineering Ltd | Construction | 2016 |
| LK Restorations Ltd | Construction | 2022 |
| LMH Group Limited | Real estate | 2022 |
| LMP (NW) Ltd | Financial services | 2026 |
| Longview Resilience Limited | Real estate | 2026 |
| Lonsdale Buses Limited | Transport & logistics | 2026 |
| Lords Construction Services Limited | Construction | 2023 |
| Lorimerdansk Ltd | Professional & scientific | 2022 |
| Lorna and Mike Rental Ltd. | Hospitality | 2018 |
| Lotus Care and Support Ltd | Health & social care | 2025 |
| Loumia Site Engineering Limited | Construction | 2015 |
| Love Homes Estate Agents Limited | Real estate | 2016 |
| Love Renovation Ltd | Extraterritorial | 2014 |
| Lovedgems Limited | Wholesale & retail | 2025 |
| LOW Cost Roofing & Building Ltd | Construction | 2025 |
| LOW Tide Collective UK Ltd | Hospitality | 2026 |
| Loxam (Lancaster) Limited | Professional & scientific | 2015 |
| LPS Lancaster Ltd | Administrative & support | 2026 |
| LTL Accounting Limited | Professional & scientific | 2025 |
| Lucas Electrical and Testing Ltd | Construction | 2019 |
| Lucy Digital Ltd | Professional & scientific | 2024 |
| Lukacz Properties Ltd | Real estate | 2025 |
| Luke&Lucas Ltd | Hospitality | 2019 |
| Lumenharbor Digital Solutions Limited | Information & communication | 2021 |
| Lunar Refrigeration Limited | Manufacturing | 1977 |
| Lunarieen Ltd | Manufacturing | 2017 |
| Lune Properties Holdings Limited | Real estate | 2026 |
| Lune Properties Limited | Administrative & support | 2009 |
| Lune Valley Lettings Limited | Real estate | 2019 |
| Luxe Box Ltd | Administrative & support | 2025 |
| M & D Building (North West) Ltd | Construction | 2017 |
| M & J Lowe Ltd | Construction | 2014 |
| M and M Express Transport Ltd | Transport & logistics | 2020 |
| M Benson Building Ltd | Construction | 2022 |
| M D Hanafin and Sons Limited | Agriculture & fishing | 2000 |
| M J Moore Ltd | Administrative & support | 2016 |
| M Jazz Academy CIC | Education | 2025 |
| M&A Haulage Lancashire Ltd | Transport & logistics | 2022 |
| M&G Power Solutions Limited | Real estate | 2014 |
| M.A. Contract Cleaners Ltd | Administrative & support | 2023 |
| M.L.J Electrical Services (Lancaster) Ltd. | Construction | 2015 |