| Kilvrecht Construction Ltd. | Construction | 2022 |
| King Street Developments Limited | Construction | 2018 |
| Kingdom Plant Hire (Scotland) Ltd | Administrative & support | 2022 |
| Kinlochleven Power Ltd | Energy | 2016 |
| Kinnear Fishing Ltd. | Agriculture & fishing | 1996 |
| Kinnoull Safe Start Limited | Education | 2019 |
| Kintarbert Hydro Ltd. | Energy | 2011 |
| Kippen Campbell LLP | | 2009 |
| Kireevs Group Ltd | Wholesale & retail | 2025 |
| Kitchen Suppression Scotland Limited | Other services | 2026 |
| Kitchen Toque Limited | Hospitality | 2015 |
| Kitson Deliverys Ltd | Transport & logistics | 2026 |
| Kiwi Pies Limited | Hospitality | 2025 |
| KJK (Scot) Ltd | Public administration | 2025 |
| KJM Property & Development Ltd | Real estate | 2024 |
| KK Trade Vehicles Perth Ltd | Wholesale & retail | 2026 |
| Kl&G Bars Ltd | Hospitality | 2018 |
| Klickify Limited | Wholesale & retail | 2025 |
| KLL Holdings Ltd | Financial services | 2017 |
| KMK Hospitality Ltd | Hospitality | 2020 |
| Kndp Ltd | Health & social care | 2025 |
| Kndp Properties Ltd | Real estate | 2025 |
| Komit 1979 Ltd | Construction | 2026 |
| KRD Joinery Limited | Construction | 2015 |
| Kris-Tal Books Ltd | Professional & scientific | 2021 |
| KS Kitchens Perth Limited | Wholesale & retail | 2022 |
| Kube Properties Investment Ltd | Real estate | 2025 |
| KZ ISU Ltd | Other services | 2023 |
| L & C Robertson Property Ltd | Real estate | 2020 |
| L & M Kilminster Limited | Wholesale & retail | 2004 |
| L Guthrie Joinery and Construction Ltd | Manufacturing | 2025 |
| L Guthrie Properties Ltd | Construction | 2025 |
| L J Wade Ltd. | Professional & scientific | 2017 |
| L Nails Ltd | Other services | 2024 |
| L Scobie Joiners and Contractors Ltd | Manufacturing | 2024 |
| L&L Perth Ltd | Other services | 2024 |
| L&S Operators Ltd | Water & waste | 2025 |
| L.G.C. Inns Ltd. | Hospitality | 2017 |
| LA Cave a VIN Ltd | Hospitality | 2023 |
| Labisi Hair Studio Ltd | Other services | 2026 |
| Ladeside Precast (Perth) Ltd | Manufacturing | 2019 |
| Ladeside Precast Scotland Limited | Manufacturing | 2026 |
| Ladora Holdings PTY Limited | | 2024 |
| Lafoodct Ltd | Hospitality | 2021 |
| Lairig a Mhuic LLP | | 2008 |
| LAL Solutions Limited | Administrative & support | 2026 |
| Land to Key Ltd | Construction | 2025 |
| Landfor Limited | Agriculture & fishing | 2019 |
| Landscape Pilots Ltd | Administrative & support | 2024 |
| Lane Films Limited | Information & communication | 2015 |
| Language Base (Perth) Limited | Professional & scientific | 2014 |
| Largo House Restoration LLP | | 2007 |
| Larsa Local Limited | Wholesale & retail | 2026 |
| Larsa Properties Limited | Construction | 2023 |
| Launchpad Training & Enterprise | Water & waste | 2006 |
| Laura Modi Ltd | Other services | 2020 |
| Lauras Lets Ltd | Hospitality | 2022 |
| Lavish Mingle Ltd | Wholesale & retail | 2024 |
| Lawers Properties Limited | Administrative & support | 1986 |
| Lawmuir Limited | Administrative & support | 2009 |
| Lawsons Garage Services Ltd | Wholesale & retail | 2023 |
| LB Pro Solutions Ltd | Construction | 2021 |
| LC Property & Developments Ltd | Real estate | 2025 |
| LCG Properties (Scotland) Ltd | Real estate | 2020 |
| LCM Optics Ltd | Wholesale & retail | 2026 |
| LDB Properties Ltd | Households | 2020 |
| LDM Joinery Ltd | Manufacturing | 2020 |
| Ldorganics Limited | Wholesale & retail | 2021 |
| LDP Radio Limited | Information & communication | 2021 |
| Legacy Land Limited | Construction | 2001 |
| Leisure Inns (U.K.) Limited | Construction | 1983 |
| Lemon Systems Design Limited | Information & communication | 1996 |
| Leonard Jane Limited | Real estate | 2018 |
| Let's SET Roots Ltd | Real estate | 2025 |
| Letham Community Sports Club | Arts & recreation | 2008 |
| Letham Development Ltd. | Arts & recreation | 2011 |
| Letham Shop Ltd | Wholesale & retail | 2021 |
| Lets Book Limited | Administrative & support | 1999 |
| Lettings Direct (Perth) Limited | Real estate | 2011 |
| Levima Limited | Professional & scientific | 2015 |
| LFI Silva Investments Limited | Agriculture & fishing | 2017 |
| LG-B-300 Limited | Financial services | 2023 |
| LH2 Europe Limited | Administrative & support | 2021 |
| LHA Accountancy Services (Perthshire) Limited | Professional & scientific | 2020 |
| LIA & Olive Luxury Wear Ltd | Wholesale & retail | 2017 |
| Liek LLP | | 2018 |
| Light Blue Developments Limited | Real estate | 2025 |
| Light Blue Perth Ltd | Hospitality | 2024 |
| Lightpress Media and Design Ltd | Manufacturing | 2022 |
| Limetree Consultancy Limited | Administrative & support | 2018 |
| Linaesthetics Ltd | Health & social care | 2026 |
| Lindertis Developments Limited | Construction | 2024 |
| Lindsay Fitness Ltd | Arts & recreation | 2015 |
| Line Engineering Solutions Ltd | Professional & scientific | 2023 |
| Linksletting Consultancy Ltd. | Other services | 2016 |
| Lintrose Consulting Limited | Professional & scientific | 2016 |
| Liquid Ventures Limited | Professional & scientific | 2012 |
| Little Fort Deli Ltd | Hospitality | 2025 |
| Little Pinata Craft Studio Limited | Arts & recreation | 2013 |
| Little's Fabrication Ltd | Manufacturing | 2021 |