| Liguria (Manufacturing) Ltd. | Professional & scientific | 1996 |
| Liguria (Retail) Ltd. | Real estate | 1996 |
| Liguria Property Ltd | Real estate | 2022 |
| Lilac Pear Ltd | Professional & scientific | 2025 |
| Lilibo Ltd | Transport & logistics | 2022 |
| Lillyshair Limited | Other services | 2016 |
| Lily Fashion Ltd | Wholesale & retail | 2025 |
| Lily Street LLP | | 2010 |
| Limefields Limited | Construction | 2016 |
| Limehillock Ltd | Mining & quarrying | 2022 |
| Lindec Services Ltd Ltd | Manufacturing | 2024 |
| Links Development Prestwick Ltd | Construction | 2020 |
| Linnfield Limited | Administrative & support | 2019 |
| Linvale Limited | Wholesale & retail | 2025 |
| Linwood Community Development Trust | Other services | 2012 |
| Linwood Community Gardens Ltd | Arts & recreation | 2023 |
| Lismore Ltd | Administrative & support | 2019 |
| Listen Think Draw Ltd | Professional & scientific | 2024 |
| Listyscenic Ltd | Arts & recreation | 2024 |
| Litage Limited | Health & social care | 2019 |
| Little Thistle Studios Ltd | Arts & recreation | 2024 |
| Littlebird Soft Furnishings Limited | Construction | 2021 |
| LIV Media Ltd | Extraterritorial | 2018 |
| Livefit and More Ltd | Wholesale & retail | 2025 |
| Living Life Events CIC | Health & social care | 2025 |
| LK Skincare Ltd | Other services | 2026 |
| LLB Property Ltd | Construction | 2023 |
| LM Properties Paisley Ltd | Real estate | 2009 |
| LM Remote PA Limited | Administrative & support | 2022 |
| LM Solutions Ltd | Professional & scientific | 2023 |
| LMB Renovations Ltd | Real estate | 2025 |
| LMG Counsel Ltd | Administrative & support | 2024 |
| Lmgm Services Ltd | Construction | 2025 |
| LMT - Team Woodmaster Ltd | Construction | 2021 |
| Local Architect Ltd | Professional & scientific | 2020 |
| Local B Ltd | Manufacturing | 2025 |
| Loch Inns Ltd | Hospitality | 2025 |
| Lochaven International Limited | Manufacturing | 2007 |
| Lochore Consulting Ltd | Professional & scientific | 2023 |
| Lochwinnoch Heavy Haulage Limited | Professional & scientific | 2005 |
| Lochwinnoch Motors Limited | Transport & logistics | 2001 |
| Lochwood Construction Ltd | Construction | 2014 |
| Lock & Martin Joinery Ltd | Construction | 2024 |
| Lock 27 Ltd | Hospitality | 2018 |
| Lodam Limited | Construction | 2019 |
| Logan 7 Limited | Professional & scientific | 2020 |
| Loganair Limited | Transport & logistics | 1996 |
| Lola and Berta Properties Ltd | Real estate | 2025 |
| Lolo Miller Golf Limited | Arts & recreation | 2024 |
| Lomond Housing Ltd | Financial services | 2023 |
| London Midland & Scottish Contractors Limited | Professional & scientific | 1961 |
| London North Investments Ltd | Construction | 2018 |
| Look Smart Barbershop Ltd | Other services | 2025 |
| Looking Glass Strategy Ltd | Information & communication | 2024 |
| Loop Carpets Limited | Other services | 2013 |
| Lorma Ltd | Other services | 2014 |
| Lortronics Ltd | Professional & scientific | 2014 |
| Lothian BS Holdings Limited | Wholesale & retail | 2013 |
| Lothian Building Supplies Limited | Wholesale & retail | 2003 |
| Lothian Private Hire Ltd. | Transport & logistics | 2007 |
| Lotland Developments Ltd | Financial services | 2026 |
| Loud N Proud | Education | 2001 |
| Louden Contracts Ltd | Construction | 2022 |
| Louise Cares Ltd | Health & social care | 2026 |
| Lounge Picasso Limited | Other services | 2025 |
| Lounsdale Decorators Ltd | Other services | 2016 |
| Love Properties (Scotland) Ltd | Real estate | 2025 |
| Love Street Coachworks Ltd | Wholesale & retail | 2024 |
| Love Street Motorist Cent Ltd | Wholesale & retail | 2024 |
| Love Street Motors Ltd | Wholesale & retail | 2024 |
| Lsec Holdings Ltd | Professional & scientific | 2025 |
| LSS Electrical Services Ltd | Construction | 2019 |
| LT Training Limited | Other services | 2018 |
| Lucky Seven Central Ltd | Manufacturing | 2025 |
| Lucky Seven East Coast Ltd | Wholesale & retail | 2025 |
| Lucky Seven Slice Ltd | Manufacturing | 2023 |
| Lucky Seven Stockbridge Ltd | Manufacturing | 2026 |
| Lucy Melissa Ltd | Professional & scientific | 2025 |
| Lucy's Cuisine Ltd | Hospitality | 2026 |
| Lucylou’S Hair and Beauty Ltd | Other services | 2021 |
| Lukeko UK Ltd | Professional & scientific | 2024 |
| Luluzulu Limited | Information & communication | 2009 |
| Lumarias Press Ltd | Arts & recreation | 2025 |
| Lumatra Ltd | Information & communication | 2024 |
| Lumos Electrical Limited | Construction | 2015 |
| Lumos Renewables Ltd | Energy | 2023 |
| Luss Holdings Ltd | Financial services | 2026 |
| LUX Chauffeur Worldwide Ltd | Transport & logistics | 2025 |
| LUX Rentals UK Ltd | Administrative & support | 2025 |
| Luxe & Beyond Ltd | Administrative & support | 2023 |
| Luxury Nails & Spa 29 Ltd | Other services | 2025 |
| Lyndale Fitness Limited | Other services | 2011 |
| Lyndalle Ltd | Hospitality | 2014 |
| Lyndon Group Limited | Financial services | 1980 |
| Lèirsinn Consulting Ltd | Professional & scientific | 2025 |
| M & M Metals (Scotland) Ltd | Wholesale & retail | 2023 |
| M & S Licensed Grocers Ltd | Wholesale & retail | 2018 |
| M and S Access Limited | Construction | 2019 |
| M Bonner IT Ltd | Professional & scientific | 2024 |
| M Glass Joinery Ltd | Construction | 2021 |