| L & F K Properties Ltd | Real estate | 2024 |
| L and O Waste Services Ltd | Water & waste | 2024 |
| L Veitch Holdings Limited | Financial services | 2023 |
| L&D Maudling Ltd | Hospitality | 2018 |
| L&E Apothecary Candle Co Ltd | Wholesale & retail | 2024 |
| L&E Hospitality Ltd | Hospitality | 2024 |
| Labiz Accounting & Business Solutions Limited | Professional & scientific | 2024 |
| LAD Property DEV Ltd | Real estate | 2026 |
| Lager Land Ltd | Wholesale & retail | 2023 |
| Lakeland Fluid Power Holdings Limited | Financial services | 2019 |
| Lakeland Fluid Power Limited | Other services | 1999 |
| Lakeland Hideaways Limited | Hospitality | 2025 |
| Lakeland Ice Cream Limited | Hospitality | 2020 |
| Lakeland Luxury Limited | Professional & scientific | 2019 |
| Lakeland Textiles Limited | Other services | 2017 |
| Lakeside Digital Ltd | Information & communication | 2024 |
| Lawrence Eden Design Studio Limited | Wholesale & retail | 2003 |
| LB Scaffold (Cumbria) Limited | Construction | 2023 |
| LEAD2INNOVATION Limited | Professional & scientific | 2021 |
| LEE Robinson Joinery Ltd. | Construction | 2014 |
| Letstalkbehaviour Limited | Education | 2024 |
| Linniez Pinniez Ltd | Hospitality | 2026 |
| Little Indian Mirehouse Limited | Hospitality | 2019 |
| Little Vape Cave Ltd | Wholesale & retail | 2024 |
| LKN Enterprises Ltd | Hospitality | 2025 |
| LLB Cleans Ltd | Administrative & support | 2024 |
| LLB Laundry Ltd | Other services | 2024 |
| LLB Property Management Ltd | Real estate | 2023 |
| LLB Property Mentorship Ltd | Education | 2024 |
| LLB Sourcing Ltd | Real estate | 2024 |
| Locus Therapies Ltd. | Other services | 2014 |
| LOW Mill Ranges Limited | Administrative & support | 2007 |
| Lowrey Venus Properties Limited | Hospitality | 2011 |
| LRJ Contracting Limited | Construction | 2025 |
| Lsmg Properties Limited | Real estate | 2023 |
| LSP Electrical Engineering Ltd | Professional & scientific | 2026 |
| Lucky Competitions UK Ltd | Arts & recreation | 2024 |
| M&C Property Cumbria Ltd | Real estate | 2025 |
| Magnus Environmental and Forestry Ltd | Agriculture & fishing | 2016 |
| Mahogany Opera Group | Arts & recreation | 1998 |
| Main Street Boutique Limited | Wholesale & retail | 2023 |
| Malibu Sunset Tanning Studio Ltd | Other services | 2024 |
| Marc Alexander Limited | Professional & scientific | 2013 |
| Marks Parts Limited | Wholesale & retail | 2020 |
| Marmaris Haven Cafe Ltd | Hospitality | 2024 |
| Marmaris Whitehaven Limited | Hospitality | 2019 |
| Marras & Arras Ltd | Other services | 2023 |
| Martinov Ltd | Hospitality | 2024 |
| Mascot Marras Ltd | Arts & recreation | 2026 |
| Matclay Ltd | Health & social care | 2026 |
| Matt's Baits and Tackle Ltd | Wholesale & retail | 2021 |
| Maureen Deary Ltd | Education | 2012 |
| Maxwell Flooring Limited | Other services | 2019 |
| Mbamventure Ltd | Real estate | 2024 |
| MCM Locuming Limited | Health & social care | 2023 |
| Messenger Travel Ltd | Administrative & support | 2015 |
| Messrs. Cartmel Limited | Agriculture & fishing | 1999 |
| MG Properties (Cumbria) Limited | Real estate | 2025 |
| Miami Sun Whitehaven Ltd | Other services | 2024 |
| Mighty Kind CIC | Professional & scientific | 2026 |
| Mila Barbers 1 Ltd | Other services | 2025 |
| Milltech Computers Limited | Information & communication | 2019 |
| Miolive Ltd | Wholesale & retail | 2019 |
| Missmunroe Ltd | Wholesale & retail | 2002 |
| Mnmrigging Services Limited | Professional & scientific | 2024 |
| Mojis Pizza Limited | Hospitality | 2019 |
| Moresby Hall Country House Hotel Ltd | Hospitality | 2023 |
| Move With Mills Ltd | Real estate | 2025 |
| MRS Mccourts Munch Ltd | Hospitality | 2024 |
| MSK Consultant Services Ltd | Other services | 2024 |
| MT Motorsport Ltd | Wholesale & retail | 2012 |
| Murfitt Dixon Ltd | Hospitality | 2022 |
| MWD Estates Limited | Real estate | 2009 |
| Naba Tandoori Limited | Hospitality | 2025 |
| NAR Locum Limited | Health & social care | 2022 |
| Nationwide Caravanning (UK) Limited | Information & communication | 2013 |
| NBC Properties and Rentals Ltd | Real estate | 2025 |
| NBG Health & Safety Limited | Administrative & support | 2014 |
| Neal G-Sampson Ltd | Administrative & support | 2007 |
| New Eden Tea and Coffee Ltd | Wholesale & retail | 2023 |
| Next Electrical Limited | Construction | 2021 |
| Next Lettings (Cumbria) Limited | Real estate | 2023 |
| NJE Engineering Ltd | Professional & scientific | 2024 |
| Njorl Limited | Professional & scientific | 2021 |
| NO.27 Egremont Ltd | Hospitality | 2025 |
| Nomad Software Developments Ltd | Information & communication | 2011 |
| North Lakes Roofing Services Limited | Construction | 2019 |
| North West Recreation Ltd | Arts & recreation | 2023 |
| Northern Warrior Events Ltd | Arts & recreation | 2024 |
| Nuclear Security Advisory Ltd | Professional & scientific | 2026 |
| Nukeng Limited | Construction | 2011 |
| Number 13 Lettings Ltd | Real estate | 2026 |
| NUMBER11WHITEHAVEN Limited | Hospitality | 2018 |
| Oakcellar Limited | Hospitality | 1983 |
| OBH Services Limited | Construction | 2025 |
| OCF Developments Limited | Construction | 2017 |
| OCF Security Holdings Limited | Professional & scientific | 1999 |
| OFF the Pier Events Community Interest Company | Arts & recreation | 2024 |
| Ohmcare Electrical Ltd | Construction | 2026 |
| Oily's (Workington) Limited | Hospitality | 2020 |