| Langton Solutions LP | | 2013 |
| Lanthorne Construction Limited | Construction | 2010 |
| Lantrix Traffic Management Limited | Public administration | 2024 |
| Larsen & Toubro Limited | Administrative & support | 2021 |
| Laura Whyte Limited | Administrative & support | 2018 |
| Laverick Consulting Ltd | Professional & scientific | 2026 |
| Lawlor Holdings Scotland Ltd | Financial services | 2024 |
| Laxdale Foodservice Limited | Agriculture & fishing | 1960 |
| LD Scott Ltd | Construction | 2025 |
| Le'Chelle Boutique Ltd. | Other services | 2011 |
| Lead Contracts Ltd | Administrative & support | 2024 |
| Leading Edge Joiners Ltd | Construction | 2026 |
| Leann Laing Hair Limited | Other services | 2011 |
| Leann Ltd | Information & communication | 2007 |
| Leask Global Electrics Ltd | Construction | 2024 |
| Lecropt 2 Ltd | Real estate | 2015 |
| Lecroptclachan Limited | Construction | 2025 |
| Ledi Consulting Ltd. | Professional & scientific | 2010 |
| Ledi Renewables Limited | Construction | 2021 |
| LEE Stirrat Mechanical (LSM) Ltd | Professional & scientific | 2026 |
| Leeanne Kerr Hairdressing Ltd | Other services | 2025 |
| Legacy Property Development (Airds) Limited | Real estate | 2022 |
| LEO Hire Ltd | Transport & logistics | 2022 |
| Leopardali Limited | Hospitality | 2018 |
| Lesmahagow A.B. Holdings Limited | Financial services | 2016 |
| Let's DO Scotland 2 Ltd | Hospitality | 2021 |
| Lets DO Scotland Ltd | Administrative & support | 2019 |
| Lets Maintenance & Property Ltd | Administrative & support | 2015 |
| Lets Maintenance Ltd | Construction | 2025 |
| Leva Commercial Support Limited | Professional & scientific | 2021 |
| Lewis Woollett Associates Limited | Professional & scientific | 2004 |
| Leygl Limited | Wholesale & retail | 2020 |
| Lhanbryde Services Limited | Professional & scientific | 2001 |
| Liathach Ltd. | Information & communication | 2003 |
| Life's Jigsaw UK Ltd | Professional & scientific | 2003 |
| Liment Ventures LP | | 2016 |
| Limitless Fitness (Fife) Ltd | Arts & recreation | 2025 |
| Limitless Fitness (Stirling) Limited | Arts & recreation | 2021 |
| Limpet Holdings (UK) Limited | Professional & scientific | 2009 |
| Limpet Safety Limited | Professional & scientific | 2014 |
| Limpet Technology Limited | Manufacturing | 2009 |
| Linde Business LP | | 2017 |
| Lindores Civil Engineering Ltd | Wholesale & retail | 2024 |
| Linlithgow Paving Co Ltd | Construction | 2022 |
| Linmac Investments Limited | Real estate | 2021 |
| Linnet Group Holdings Ltd | Financial services | 2022 |
| Linnet Technology Limited | Construction | 1996 |
| Lisamoll Limited | Real estate | 2018 |
| LIT Screens Limited | Information & communication | 2004 |
| Little City Cleans Ltd | Administrative & support | 2025 |
| Little City Lets Ltd | Hospitality | 2024 |
| Little European Shop Limited | Wholesale & retail | 2025 |
| Little Panda Media LP | | 2015 |
| Live Strike Limited | Hospitality | 2021 |
| LIZ Macgregors Coffee Shop Limited | Hospitality | 2005 |
| LJA Medical Ltd | Health & social care | 2024 |
| LJI Scotland Ltd | Administrative & support | 2024 |
| LKM Innovations Limited | Administrative & support | 2009 |
| LMC Accountants Ltd | Professional & scientific | 2003 |
| Local Cleaning Company Scotland Ltd | Administrative & support | 2024 |
| Localart Limited | Wholesale & retail | 2025 |
| LOCH26 Beauty Ltd | Other services | 2025 |
| Lochay Holiday Lodges Ltd | Hospitality | 2025 |
| Lochend Chalets Ltd. | Hospitality | 2005 |
| Lochrise Limited | Hospitality | 2011 |
| Lockhart & Taylor Ltd | Wholesale & retail | 2022 |
| Locksmith Training Scotland Ltd | Other services | 2022 |
| Loconoco Solutions Ltd | Information & communication | 2023 |
| Logan Group Limited | Arts & recreation | 1998 |
| Logan Joinery & Building Contractor Ltd | Construction | 2019 |
| Logan Leisure Limited | Arts & recreation | 1998 |
| Logg Woodfuels Ltd | Wholesale & retail | 2024 |
| Logofin LP | | 2016 |
| Logoxpres Limited | Manufacturing | 2000 |
| Lomax Business Services Limited | Wholesale & retail | 2008 |
| Lomax Press Limited | Wholesale & retail | 2010 |
| Lomond (Wood Lane) Limited | Financial services | 2018 |
| Lomond Kitchens Ltd | Wholesale & retail | 2022 |
| Londis Cowie Ltd | Wholesale & retail | 2025 |
| Loopcuts Limited | Information & communication | 2023 |
| Lorraine Morris Hair Ltd. | Other services | 2009 |
| LOS Antons Customs Ltd | Wholesale & retail | 2025 |
| Lothians Speak Their Name CIC | Arts & recreation | 2023 |
| Lottie Marshall Property Ltd | Real estate | 2023 |
| Love 2 Swim C.I.C. | Arts & recreation | 2010 |
| Love Bites Scotland Ltd | Hospitality | 2026 |
| Love Brea Limited | Administrative & support | 2015 |
| Lsma Holdings Limited | Construction | 2019 |
| Lucidity Solutions Ltd | Professional & scientific | 2014 |
| Lucys Lymphatics Ltd | Other services | 2025 |
| Luda App Ltd | Information & communication | 2025 |
| Luke Thomas Rumney Ltd | Real estate | 2025 |
| Luna Trading LP | | 2017 |
| Lunar Eclipse EFL Therapy Horses CIC | Health & social care | 2024 |
| Lunarom Impacts LP | | 2016 |
| Lusso Hide Ltd | Wholesale & retail | 2025 |
| LUX City Lets Ltd | Hospitality | 2026 |
| LUX Country Bar & Grill Ltd | Hospitality | 2025 |
| LUX E.C Ltd | Agriculture & fishing | 2018 |
| LUX Fabrication Ltd | Manufacturing | 2014 |