| Leggett Financial Limited | Financial services | 2024 |
| Leigh Davies 0804 Limited | Administrative & support | 2025 |
| LEJ Construction Ltd | Construction | 2012 |
| Leksag Ltd | Construction | 2019 |
| Lemdale Developments Limited | Real estate | 1990 |
| Lemonscent Ltd | Professional & scientific | 2017 |
| LEMONSTUDIO3 Ltd | Other services | 2026 |
| LEN Rock Consulting Limited | Professional & scientific | 2024 |
| Leni Deliveries UK Ltd | Transport & logistics | 2026 |
| LEO Varas Art Limited | Arts & recreation | 2022 |
| Leon Lucas Foods Limited | Hospitality | 2008 |
| Leonyelsnit Limited | Manufacturing | 2018 |
| LES Beard Ltd | Construction | 2016 |
| LES Dodd's Snooker Centre Limited | Arts & recreation | 1999 |
| Lester Creative Ltd | Professional & scientific | 2024 |
| LET and LIV Limited | Real estate | 2024 |
| Letifyhomes Ltd | Real estate | 2025 |
| LETSRENT4STUDENTS Ltd | Real estate | 2017 |
| Level UP Loft Conversions Ltd | Construction | 2025 |
| Level UP Morphology Ltd | Manufacturing | 2024 |
| Level UP Roofing Southport Ltd | Construction | 2025 |
| Lewes Fish Bar Limited | Hospitality | 2017 |
| Lewis Court (Southport) Management Company Limited | Administrative & support | 2007 |
| Lewis Sumner Racing Limited | Arts & recreation | 2024 |
| Lexton Holdings Limited | Construction | 2016 |
| Leyland Gardens Management Company Limited | Households | 2019 |
| Leyland Imperial (Management) Company Limited | Households | 1984 |
| LEZ Van DE Mortel Ltd | Professional & scientific | 2024 |
| LHG Couriers Limited | Transport & logistics | 2020 |
| LIA Lewis Ltd | Arts & recreation | 2022 |
| Liberty Fire & Vision Limited | Construction | 2006 |
| Liberty Walk (Birkdale) Management Company Limited | Households | 2002 |
| Libertys of Southport Limited | Real estate | 2011 |
| Lidium Limited | Professional & scientific | 2012 |
| Life in the Arts Ltd | Health & social care | 2026 |
| Lifestyles Accountancy Limited | Professional & scientific | 2013 |
| Lifesuccess Academy C.I.C. | Hospitality | 2009 |
| Light for Life Sefton Ltd | Health & social care | 2014 |
| Lighthouses Therapy Services | Other services | 2015 |
| Lighting UP London Ltd | Construction | 2014 |
| Lija Catering Ltd | Hospitality | 2022 |
| Like Nothing Else Limited | Health & social care | 2024 |
| Lilahscatering Ltd | Hospitality | 2025 |
| Limbrick Moorings Limited | Households | 2002 |
| Lime Haze Limited | Wholesale & retail | 2006 |
| Limitless Accounts Ltd | Professional & scientific | 2026 |
| Linden Tree Health Limited | Professional & scientific | 2014 |
| Lindley DEVELOPMENTS4 Ltd | Real estate | 2025 |
| Line Art Limited | Manufacturing | 2013 |
| Lingsouth Limited | Professional & scientific | 1970 |
| Linked Agents Limited | Real estate | 2014 |
| Linkhub Ltd | Other services | 2022 |
| Linum Consult Ltd | Administrative & support | 2012 |
| Linwood International Holdings Limited | Financial services | 2002 |
| Linwood International Ltd | Transport & logistics | 2000 |
| Lion Sales Services Ltd | Wholesale & retail | 2017 |
| LIP International Limited | Manufacturing | 1994 |
| Lipinski Logistics Ltd | Transport & logistics | 2017 |
| Liscal Properties Limited | Real estate | 2025 |
| Liste Investments Ltd | Real estate | 2012 |
| Litavis Ltd | Professional & scientific | 2024 |
| Little Feet Boutique Limited | Wholesale & retail | 2019 |
| Little Gems Cleaning Services Ltd | Administrative & support | 2020 |
| Little Halos Ltd | Wholesale & retail | 2022 |
| Little Lyrics Limited | Administrative & support | 2016 |
| Little Toms Barbers Limited | Other services | 2003 |
| Littlemoss Construction Limited | Construction | 2010 |
| LIV Limitless CIC | Education | 2026 |
| Live Music One Ltd | Hospitality | 2024 |
| Live to Learn CIC | Health & social care | 2017 |
| Lived by Marlo CIC | Professional & scientific | 2025 |
| Liver Five Limited | Hospitality | 2017 |
| Liver Four Limited | Hospitality | 2017 |
| Liver Three Limited | Hospitality | 2017 |
| Liverpool Biopharma Limited | Professional & scientific | 2009 |
| Liverpool Car Sales Limited | Wholesale & retail | 2024 |
| Liverpool City Estates Limited | Real estate | 2025 |
| Liverpool Joint Injections Limited | Health & social care | 2024 |
| Liverpool Ladies Network Ltd | Administrative & support | 2024 |
| Liverpool Osteopaths and Sports Injury Clinic Ltd | Health & social care | 2017 |
| Liverpool Tamil Community Centre | Education | 2020 |
| Living Waters Healthcare Limited | Other services | 2015 |
| LJB Sefton Limited | Information & communication | 2024 |
| LJO Contracting Services Ltd | Other services | 2024 |
| LK Aerobic Gymnastics Ltd | Arts & recreation | 2019 |
| LK Furlong Limited | Professional & scientific | 2025 |
| LK Gymnastics LLP | | 2025 |
| LLF1 Ltd | Other services | 2020 |
| Lloyd & Co Corporate Pensions Ltd | Financial services | 2025 |
| Lloyd & Co Employee Benefits Holdings Ltd | Administrative & support | 2020 |
| Lloyd & Co R&D Capital Allowances Ltd | Professional & scientific | 2023 |
| Lloyd & Co. Employee Benefits Ltd | Financial services | 2018 |
| Lloyd & Co. Financial Planning Ltd | Financial services | 2009 |
| Lloyd & Co. INS Ltd | Financial services | 2019 |
| Lloyd & Co. Trust & Estates Ltd | Professional & scientific | 2020 |
| Lloyd Bolam Insurance Brokers Ltd | Financial services | 1997 |
| LM Saddles Ltd | Other services | 2015 |
| LM School of Holistic Equine Training Ltd | Education | 2025 |
| LMH Social Ltd | Information & communication | 2025 |
| LML Holdings & Investments Ltd | Financial services | 2026 |