| Ivinson PUB Co Ltd | Hospitality | 2025 |
| Iwbp Inspection Services Ltd | Manufacturing | 2026 |
| J D Smith Stonemasons Ltd | Other services | 2016 |
| J M Archibald & SON Plumbing & Heating Services Limited | Construction | 2014 |
| J Mcleod Construction Ltd | Construction | 2023 |
| J&G Property Management Ltd | Construction | 2024 |
| J&L Boxing Club C.I.C. | Arts & recreation | 2020 |
| J. & K. Lambert Ltd. | Health & social care | 2010 |
| J. Ward Taxis Ltd. | Transport & logistics | 2002 |
| J.F.B.Garages Limited | Professional & scientific | 1976 |
| J.Krieger-Bruce Ltd | Transport & logistics | 2021 |
| JA Statprog Limited | Information & communication | 2018 |
| Jackie Lawrie Recruitment Ltd | Administrative & support | 2010 |
| Jackson Traditional Fire & Stove Ltd | Construction | 2016 |
| Jamais VU Productions Ltd | Administrative & support | 2025 |
| James Brodie & SON (Musselburgh) Limited | Real estate | 1956 |
| James E Richardson (Electrical) Limited | Professional & scientific | 2015 |
| James Reilly Window Cleaning Services Ltd | Administrative & support | 2013 |
| James W Alexander Limited | Construction | 2008 |
| Jason Dobson Consultancy Ltd | Professional & scientific | 2026 |
| JAZ Take Away Ltd | Hospitality | 2017 |
| JB Combat Bootcamp Limited | Arts & recreation | 2016 |
| Jellifysh Ltd | Information & communication | 2025 |
| Jeng Properties Ltd | Real estate | 2018 |
| Jennant Property Limited | Real estate | 2023 |
| Jennifer Robertson Associates Limited | Health & social care | 2024 |
| JHF Electrical Limited | Professional & scientific | 2018 |
| JK Thomson LLP | | 2024 |
| JM GAS and Plumbing Ltd | Construction | 2009 |
| JMB UK Ltd. | Health & social care | 2003 |
| Johan Doors Ltd | Wholesale & retail | 2019 |
| John Mcdonald Metal Recycling Ltd. | Water & waste | 2012 |
| Jones Brothers Ventures Ltd | Real estate | 2026 |
| Jones Cabs Ltd. | Professional & scientific | 2000 |
| Joulemep Ltd | Professional & scientific | 2022 |
| Journal Mama Ltd | Manufacturing | 2026 |
| Jr&Co Holdings Limited | Financial services | 2026 |
| K&A Consulting Ltd | Professional & scientific | 2015 |
| Karen Barr Associates Limited | Professional & scientific | 2022 |
| KAV Learning Solutions Ltd | Information & communication | 2021 |
| KAY Nails Ltd | Other services | 2024 |
| KCM Joiners Ltd | Construction | 2024 |
| KDR Access Ltd | Mining & quarrying | 2013 |
| KDR Projects Ltd | Manufacturing | 2021 |
| Kelly Hynd Consulting Ltd | Professional & scientific | 2024 |
| Kelvin Lighting Limited | Wholesale & retail | 2007 |
| Kerr Strategic Consultancy Ltd | Public administration | 2024 |
| Keystone Property Scotland Ltd | Households | 2026 |
| Kiany's Transport Ltd | Transport & logistics | 2026 |
| Killer Sessions Ltd | Arts & recreation | 2024 |
| Kirkwood Education Consultants Limited | Education | 2013 |
| KLM Estate Ltd | Real estate | 2020 |
| Kmechanical Ltd | Energy | 2025 |
| Kristinas Bright Smiles Orthodontics Ltd | Health & social care | 2025 |
| KRS Construction (Scotland) Ltd | Construction | 2021 |
| L a M Holdings Ltd | Real estate | 2020 |
| L&B Services Limited | Administrative & support | 2019 |
| L&C Contracts Limited | Construction | 2026 |
| Lagwell Insulation Company Limited | Construction | 1974 |
| Laidlaw Solutions Ltd | Wholesale & retail | 2020 |
| Lame Duck Press Limited | Arts & recreation | 2009 |
| Language River Ltd | Professional & scientific | 2016 |
| LAS Accounting Ltd | Professional & scientific | 2021 |
| Latile Limited | Manufacturing | 2024 |
| Lawn & Order Gardening Services Ltd | Administrative & support | 2024 |
| Laws Paws Limited | Agriculture & fishing | 2023 |
| Lcdc Fitness & Dance Ltd | Arts & recreation | 2018 |
| LDS Preloved Ltd | Wholesale & retail | 2025 |
| Lead a Bright Future C.I.C. | Education | 2014 |
| Lead Generation Scotia Ltd | Professional & scientific | 2019 |
| Leith Toy Hospital Ltd | Other services | 2019 |
| Lekker Communications Ltd | Professional & scientific | 2025 |
| LIA Mcbride Marketing Limited | Professional & scientific | 2024 |
| Linkfield Residential Limited | Health & social care | 2021 |
| Links Mental Health Ltd | Health & social care | 2023 |
| Live GFX Ltd | Information & communication | 2014 |
| Lively Life Company Ltd | Wholesale & retail | 2023 |
| Lochinvar Developments Limited | Construction | 2016 |
| Lochinvar Kitchens & Bathrooms Ltd | Wholesale & retail | 2021 |
| Locum Scot Ltd | Health & social care | 2025 |
| Logobug Co Promotional Merchandise Ltd | Manufacturing | 2018 |
| Long Story Short Theatre Company Ltd | Arts & recreation | 2026 |
| Loretto Enterprises Limited | Hospitality | 1986 |
| Loretto International Limited | Education | 2018 |
| Loretto School Limited | Education | 1976 |
| Lothian Mobility Limited | Wholesale & retail | 2008 |
| Lothian Roof Box Hire Ltd | Administrative & support | 2022 |
| Lothian Stores Ltd | Wholesale & retail | 2013 |
| Love Musselburgh C.I.C. | Wholesale & retail | 2019 |
| Lucra Magna Consultancy Limited | Real estate | 2024 |
| Ludik Cleaning Services Ltd | Administrative & support | 2024 |
| Ludik Properties Ltd | Hospitality | 2025 |
| Luminary Homes Limited | Construction | 2026 |
| Luxart Weddings Ltd | Professional & scientific | 2023 |
| Lynn Hill Garden Design Ltd | Professional & scientific | 2023 |
| Lynn Jones Marketing Ltd | Professional & scientific | 2025 |
| M & F (Scotland) Limited | Real estate | 2007 |
| M 3 Fast Foods Limited | Hospitality | 2003 |
| M Aslan Investments Ltd | Real estate | 2026 |
| M&F Funeral Services Limited | Wholesale & retail | 2009 |