| L L Car Sales Ltd | Wholesale & retail | 2011 |
| L Mccann Electrical Limited | Construction | 2000 |
| L Travel Ltd | Transport & logistics | 2025 |
| L.L.H. Electrics Ltd | Construction | 2023 |
| LA Birra Vita Holdings Limited | Real estate | 2018 |
| LA Birra Vita Seconda Limited | Hospitality | 2023 |
| LA Redorte Limited | Real estate | 2008 |
| LAB Play Ltd | Wholesale & retail | 2024 |
| Ladywell Developments Ltd | Construction | 2018 |
| LAG Fabrication Limited | Construction | 2019 |
| Lagta Group Training Limited | Education | 1986 |
| Lake Falls Publishing Ltd. | Other services | 2018 |
| Lamh Recycle Limited | Water & waste | 2007 |
| Lanam HC Ltd | Other services | 2022 |
| Lanam Healthcare Ltd | Other services | 2022 |
| Lanam Healthcare the Firs Ltd | Health & social care | 2003 |
| Lanam Properties Arcadia Ltd | Other services | 2022 |
| Lanam Properties Northgate Ltd | Other services | 2022 |
| Lanam Properties the Firs Ltd | Other services | 2025 |
| Lanark Building & Construction Ltd | Construction | 2019 |
| Lanarkshire Advertising Ltd | Manufacturing | 2021 |
| Lanarkshire ALL Trades Ltd | Construction | 2022 |
| Lanarkshire Autos Ltd | Wholesale & retail | 2016 |
| Lanarkshire Beauty Training Academy Ltd | Education | 2021 |
| Lanarkshire Car Sales Ltd | Wholesale & retail | 2020 |
| Lanarkshire Childcare Services (Scotland) Ltd | Other services | 2015 |
| Lanarkshire Courier Services Ltd | Transport & logistics | 2021 |
| Lanarkshire Cycle Hub Ltd | Education | 2024 |
| Lanarkshire Holding Ltd | Real estate | 2025 |
| Lanarkshire Motorcycle Transport Ltd | Transport & logistics | 2025 |
| Lanarkshire People Advertising Ltd | Professional & scientific | 2018 |
| Lanarkshire Repair & Paint Centre Ltd | Wholesale & retail | 2021 |
| Lanarkshire Travel Ltd | Transport & logistics | 2026 |
| Lanarkshirefencing Limited | Administrative & support | 2025 |
| Landmar Transport Ltd | Transport & logistics | 2015 |
| Langbyre Property Ltd | Real estate | 2023 |
| Larson Design Ltd. | Professional & scientific | 2003 |
| Laurie Property Ltd | Administrative & support | 2015 |
| Lavita Stores Ltd | Wholesale & retail | 2025 |
| Lavizani Consultancy Ltd | Professional & scientific | 2025 |
| Lawfulops Limited | Information & communication | 2026 |
| Lawmoor Construction Ltd | Other services | 2025 |
| Lawrence Sharkey Ltd | Health & social care | 2022 |
| Laydan Transport Ltd | Transport & logistics | 2021 |
| Laze Executive Travel Limited | Transport & logistics | 2019 |
| LB Hair Studio Ltd | Other services | 2018 |
| LB01 Limited | Professional & scientific | 2020 |
| Lbmd Limited | Professional & scientific | 2020 |
| LC Takeaway Ltd | Hospitality | 2025 |
| LCC Entertainment Ltd | Arts & recreation | 2025 |
| Leanlunchco Ltd | Wholesale & retail | 2026 |
| Leathem Electrical Consulting Limited | Professional & scientific | 2026 |
| Leggate Foods Ltd | Hospitality | 2020 |
| Leisure Connect Limited | Information & communication | 2018 |
| Lekadol Limited | Professional & scientific | 2015 |
| Leroc Drilling Ltd | Mining & quarrying | 2024 |
| Let's Heal CBD Ltd | Health & social care | 2018 |
| Levanto Developments Limited | Administrative & support | 2015 |
| Level UP Flooring Solutions Ltd | Construction | 2023 |
| Lewis & Mcfall ARC Ltd | Wholesale & retail | 2021 |
| Lexa Business Ltd | Wholesale & retail | 2026 |
| LF Properties (Scotland) Limited | Hospitality | 2024 |
| LHR Fire Limited | Professional & scientific | 2020 |
| Life Physio Limited | Arts & recreation | 2020 |
| Lifestyle (Stirling) Ltd. | Wholesale & retail | 2009 |
| Liftwell Training Ltd | Education | 2025 |
| Limitless Gymnastics Ltd | Education | 2023 |
| Limitless Products Limited | Administrative & support | 2015 |
| LIN Holdings Limited | Professional & scientific | 2023 |
| Lingopro Ltd | Professional & scientific | 2025 |
| Linsey Helen Ltd | Other services | 2025 |
| Lintwhite Coup Licence NO 3/80/CP Ltd | Real estate | 2021 |
| Lisa & Johanna Larson Ltd | Arts & recreation | 2010 |
| Lisa Rooney Financial Services Ltd | Financial services | 2025 |
| Lithscot Limited | Construction | 2016 |
| Little Legends Football Lanarkshire Limited | Arts & recreation | 2025 |
| Little Legends Football Limited | Education | 2022 |
| Little Loves Dog Grooming Limited | Other services | 2025 |
| Little Noodle Productions Ltd | Other services | 2018 |
| Little Play Corner Ltd | Hospitality | 2026 |
| Littlegill EV Ltd | Energy | 2025 |
| LJG Property Ltd | Real estate | 2023 |
| LJK Shotts Ltd | Hospitality | 2022 |
| LJM (Scotland) Ltd | Real estate | 2020 |
| LJM Interiors Ltd | Professional & scientific | 2025 |
| LK Installations Ltd | Construction | 2023 |
| Llbc Ltd | Other services | 2026 |
| Llgr Properties Limited | Real estate | 2025 |
| Lltg - Airdrie Limited | Hospitality | 2024 |
| Lltg - Coatbridge Limited | Hospitality | 2024 |
| Lltg - Mobile Limited | Hospitality | 2024 |
| LMC Properties Scotland Ltd | Real estate | 2023 |
| LMP Home Improvements Ltd | Construction | 2025 |
| Loaning Leasing Limited | Administrative & support | 2026 |
| Lochain Group Limited | Construction | 2026 |
| Lochside Group Ltd | Real estate | 2025 |
| Lochway Glasgow Ltd | Other services | 2026 |
| Lochway Hotel Limited | Other services | 2024 |
| Lochway Scotland Ltd | Other services | 2026 |
| Loganhead WF Limited | Energy | 2013 |