| KPS Food Express Ltd | Hospitality | 2018 |
| KR Logistics SCO Ltd | Transport & logistics | 2026 |
| KSM Entertainment Ltd | Hospitality | 2025 |
| KT E&I Project Consultancy Ltd | Professional & scientific | 2024 |
| KTM Property Group Limited | Real estate | 2020 |
| Kurd Scot Imports & Exports Ltd | Wholesale & retail | 2011 |
| Kuvar Nadar Convenience Limited | Wholesale & retail | 2026 |
| KW Design Ltd | Professional & scientific | 2026 |
| Kwikscaff Scotland Ltd | Construction | 2018 |
| L & C Assets Ltd | Wholesale & retail | 2023 |
| L a Lets Ltd | Real estate | 2018 |
| L and J Bodyshop Ltd | Wholesale & retail | 2018 |
| L&D Facilities Management Ltd | Administrative & support | 2023 |
| L&I Reid Ltd | Construction | 2025 |
| L&M Coffee Ltd | Hospitality | 2024 |
| L.A. Mcpherson Holdings Ltd | Real estate | 2017 |
| L.D Interors Ltd | Construction | 2026 |
| L.Leinartas Ltd | Administrative & support | 2016 |
| LA Gelatessa Ltd | Wholesale & retail | 2022 |
| LA Ronde PUB Ltd | Hospitality | 2020 |
| LAB Aesthetics and Beauty Ltd | Other services | 2025 |
| LAB Extra Ltd | Other services | 2025 |
| Ladies Lounge (Scotland) Ltd | Other services | 2024 |
| Lady With the Magic Touch Ltd | Other services | 2024 |
| LAH LAH (Scotland) Ltd | Hospitality | 2026 |
| Laing's Property Maintenance Ltd | Administrative & support | 2026 |
| Lamont Financial Planners Ltd | Other services | 2017 |
| Land Synergy (Causewayhead) Stirling Limited | Construction | 2019 |
| Langlands Fish Fryers Limited | Hospitality | 1961 |
| Lara-May Furniture Limited | Wholesale & retail | 2024 |
| Largs Foods Ltd | Hospitality | 2025 |
| Largs Marine Management Solutions Limited | Administrative & support | 2016 |
| Larkway Asset Management Ltd | Real estate | 2026 |
| LAS Associates Ltd | Administrative & support | 2018 |
| LAS Plant Hire Ltd | Administrative & support | 1995 |
| LAS Plant Limited | Administrative & support | 2012 |
| Lash Geek Ltd | Other services | 2025 |
| Lastglam Ltd | Other services | 2026 |
| Latchkey Scotland Ltd | Hospitality | 2026 |
| Lauchlan Labouring Ltd | Construction | 2019 |
| Launch Glasgow Limited | Real estate | 2024 |
| Launch IT Trust Paisley | Administrative & support | 2019 |
| Launch PAD Care Ltd | Health & social care | 2024 |
| Laundries Scotland Limited | Other services | 2023 |
| Laundry (Scotland) Limited | Other services | 2016 |
| Laura a. Walker Ltd | Education | 2007 |
| Laura's Tiny Treasures Limited | Hospitality | 2005 |
| Law Mechanical Solutions Ltd | Professional & scientific | 2025 |
| Lawcorp Limited | Professional & scientific | 2014 |
| Lazar N. Group Ltd | Financial services | 2025 |
| LB Able Limited | Administrative & support | 2019 |
| LC Ventures Scotland Limited | Construction | 2026 |
| LCA Mortgages Ltd | Financial services | 2016 |
| LCE Properties (Scotland) Limited | Real estate | 2024 |
| LCG Land Ltd | Construction | 2019 |
| LCM Construction (Inchinnan) Ltd | Construction | 2018 |
| Lcon Property Ltd | Real estate | 2025 |
| LD Realisations Limited | Other services | 2005 |
| LDS Repairs Limited | Wholesale & retail | 2023 |
| LE H&S Consultants Ltd | Health & social care | 2026 |
| Lead the Way Ltd | Agriculture & fishing | 2025 |
| LEE Bain Hairdressing Limited | Administrative & support | 2017 |
| Leegal Contracts Limited | Construction | 2005 |
| Leegal Holdings Ltd. | Financial services | 2013 |
| Leegal Plant Hire Ltd. | Administrative & support | 2013 |
| Leels Ltd | Real estate | 2023 |
| Leesum Utilities Ltd | Mining & quarrying | 2022 |
| Leeys's Company Limited | Wholesale & retail | 2024 |
| Legacie Care Company Ltd | Health & social care | 2025 |
| Legacy Flooring Limited | Construction | 2019 |
| Legacy Land Properties Ltd | Real estate | 2026 |
| Legal Compliance Support Hub Ltd. | Professional & scientific | 2016 |
| Legal Rooms Limited | Professional & scientific | 2018 |
| Legends Pool Hall Ltd | Hospitality | 2019 |
| Leiper Life Therapies Limited | Health & social care | 2022 |
| Leisuretan Limited | Other services | 2018 |
| Leitch Health Limited | Health & social care | 2024 |
| LEN DEN Ltd | Real estate | 2024 |
| Lena Glasgow Ltd | Administrative & support | 2022 |
| Leo's Barbers Scotland Ltd | Other services | 2025 |
| Leopard Lovers 2 Ltd | Wholesale & retail | 2025 |
| Leopard Lovers Limited | Wholesale & retail | 2022 |
| Lesley Smith Productions Limited | Administrative & support | 2017 |
| Lettermay Limited | Professional & scientific | 2009 |
| Leveret Land Limited | Energy | 2012 |
| Leyawin Multimedia Ltd | Information & communication | 2012 |
| LG 04 Limited | Real estate | 2005 |
| LG Electrics Limited | Wholesale & retail | 2025 |
| Lgabfoods Ltd | Hospitality | 2025 |
| LH Services (Scotland) Limited | Other services | 2022 |
| Liberty Renovation Ltd | Construction | 2023 |
| Liberty Wellness Limited | Wholesale & retail | 2013 |
| Librover Ltd | Information & communication | 2025 |
| Life Technologies Finance Limited | Professional & scientific | 2011 |
| Life Technologies Limited | Manufacturing | 1983 |
| Lifelong Learning Online Ltd | Education | 2019 |
| Lifestyle Bathrooms and Kitchens Ltd | Construction | 2020 |
| Lighten UP Wellness Ltd | Other services | 2024 |
| Lighthouse Lettings (Scotland) Ltd | Real estate | 2015 |
| Lights & That Ltd | Construction | 2025 |