| Leon Scott Limited | Other services | 2021 |
| Lesaco Consultancy Limited | Information & communication | 2022 |
| Let's BE Kids (Clock Face) Limited | Health & social care | 2026 |
| Let's BE Kids (Winwick) Limited | Health & social care | 2026 |
| Level Construction Development Limited | Construction | 2026 |
| Level Edge Tilers Ltd | Construction | 2025 |
| Level UP Driving Academy Ltd | Education | 2023 |
| Lewis Hunt Ltd | Professional & scientific | 2018 |
| LEX Group Interiors Ltd | Construction | 2023 |
| LEY Logistics Limited | Transport & logistics | 2021 |
| Leya Home Properties Ltd | Real estate | 2022 |
| Leyland Utilities Limited | Construction | 2023 |
| Lfgps Transport Ltd | Transport & logistics | 2020 |
| LGN Limited | Information & communication | 2016 |
| Liam Bridge Electrical Ltd | Construction | 2025 |
| Liam Kiziltan Ltd | Other services | 2021 |
| Life Components Ltd | Manufacturing | 2017 |
| Lift Sets Ltd | Wholesale & retail | 2025 |
| Lightning Computers (Merseyside) Limited | Information & communication | 2005 |
| Lightwood Properties Ltd | Real estate | 2026 |
| Lillian Estates Limited | Real estate | 2015 |
| Limax Handyman Services Ltd | Construction | 2024 |
| Limehouse Homes Limited | Real estate | 2021 |
| Linearpark Grange Management Company Limited | Households | 2014 |
| Lion Roes Properties Ltd | Real estate | 2024 |
| Lionheart Faith Store Ltd | Wholesale & retail | 2025 |
| LIS (North Western) Limited | Water & waste | 1999 |
| LIS Group (Holdings) Limited | Professional & scientific | 2020 |
| Little Aigio Limited | Hospitality | 2026 |
| Little Black Dog Productions Limited | Extraterritorial | 2020 |
| Little Chicks Day Nursery and Wraparound Care Ltd | Health & social care | 2024 |
| Little Estates & Investment Ltd | Real estate | 2019 |
| Little Foxes Workshop Ltd | Manufacturing | 2025 |
| Little Italy Eccleston Ltd | Hospitality | 2026 |
| Little Italy Express Ltd | Hospitality | 2023 |
| Little Italy ST Helens Ltd | Hospitality | 2023 |
| Little Willows of Rainford Home Nursery Limited | Education | 2026 |
| Littlecove Limited | Real estate | 2015 |
| Littlecrownuk Ltd | Wholesale & retail | 2026 |
| Live Tech Engineering Ltd | Manufacturing | 2026 |
| Liverain Ltd | Professional & scientific | 2019 |
| Liverpool Ph@Rmacy GRP Ltd | Wholesale & retail | 2010 |
| Liverpool Road Healthcare Ltd | Wholesale & retail | 2020 |
| Liverpool Scaffolding Hire Ltd | Construction | 2026 |
| Liverpool Student Lettings Limited | Real estate | 2014 |
| Liverpoolimpactacademies Ltd | Education | 2026 |
| Living Holdings Limited | Financial services | 2024 |
| Lizemm Ltd | Health & social care | 2023 |
| LJ Calvert Consultancy Limited | Professional & scientific | 2026 |
| LJ Investing Limited | Financial services | 2023 |
| LJS Corporate Projects Limited | Professional & scientific | 2013 |
| LJS Investment Properties Ltd | Real estate | 2025 |
| LJT Productions Ltd | Arts & recreation | 2025 |
| LK Edwards Properties Ltd | Real estate | 2020 |
| LK22 Consultancy Ltd | Professional & scientific | 2022 |
| LL Doors Ltd | Construction | 2023 |
| Llbf Limited | Wholesale & retail | 2026 |
| Llewsbuys Trading Ltd | Wholesale & retail | 2024 |
| Llym Ltd | Wholesale & retail | 2025 |
| Llyon NW Limited | Wholesale & retail | 2025 |
| LM Coaching Ltd | Health & social care | 2021 |
| LM Travel Limited | Transport & logistics | 2018 |
| Lmac Consultancy Ltd | Administrative & support | 2023 |
| LMB Accountancy Services Ltd | Professional & scientific | 2024 |
| LNJ Electrical Ltd | Construction | 2024 |
| Locem Limited | Manufacturing | 2018 |
| Lodge Lane Healthcare Limited | Wholesale & retail | 2024 |
| Logistex Express Limited | Transport & logistics | 2002 |
| Logistics Staffing Limited | Transport & logistics | 2024 |
| London EYE Investments Ltd | Wholesale & retail | 2025 |
| London Road Healthcare Ltd | Wholesale & retail | 2019 |
| Long Stay Ltd | Real estate | 2023 |
| Longden Hire Ltd | Administrative & support | 2011 |
| Longmoor Healthcare Limited | Wholesale & retail | 2023 |
| Looking Glass Investments Ltd | Extraterritorial | 2021 |
| Loquat Pharma Ltd | Wholesale & retail | 2023 |
| Loud Fast Exotics Ltd | Wholesale & retail | 2023 |
| Louis William Jewellers Ltd | Wholesale & retail | 2017 |
| Lovals Limited | Wholesale & retail | 2016 |
| Love Balti Ltd | Hospitality | 2024 |
| Lovely Laine Media Ltd | Professional & scientific | 2024 |
| Lowry Training Ltd | Education | 2011 |
| LP Group Ltd | Real estate | 2018 |
| LP SD Eighty Limited | Wholesale & retail | 2023 |
| LP SD Fifty Nine Limited | Wholesale & retail | 2023 |
| LP SD Forty Five Limited | Wholesale & retail | 2023 |
| LP SD Forty Four Limited | Wholesale & retail | 2023 |
| LP SD Forty Nine Limited | Wholesale & retail | 2023 |
| LP SD Forty SIX Limited | Wholesale & retail | 2023 |
| LP SD Forty Three Limited | Wholesale & retail | 2023 |
| LP SD Forty Two Limited | Wholesale & retail | 2023 |
| LP SD One Hundred Fourteen Limited | Wholesale & retail | 2023 |
| LP SD Seventy Two Limited | Wholesale & retail | 2023 |
| LP SD Sixty Limited | Wholesale & retail | 2023 |
| LP SD Sixty Nine Limited | Wholesale & retail | 2023 |
| LP SD Sixty Seven Limited | Wholesale & retail | 2023 |
| LP SD Sixty Two Limited | Wholesale & retail | 2023 |
| LP SD Thirty Limited | Wholesale & retail | 2023 |
| LP SD Thirty One Limited | Wholesale & retail | 2023 |
| LP SD Twenty Five Limited | Wholesale & retail | 2023 |