| Leneghan Property Developments Ltd | Construction | 2026 |
| Lennon & SON Ltd | Households | 2010 |
| Lenton Stress Limited | Professional & scientific | 2020 |
| LEO Titford Studio Limited | Professional & scientific | 2025 |
| Leonard Plumbing and Heating Limited | Construction | 2017 |
| Leoniveygames Ltd | Information & communication | 2023 |
| Leporis Ltd | Real estate | 2025 |
| Lesley Farrell Compliance Consultancy Services Limited | Administrative & support | 2021 |
| LET IT Shine Commercial Cleaning Services Ltd | Administrative & support | 2022 |
| LET IT Shine Residential Cleaning Services Ltd | Administrative & support | 2026 |
| Let's Make Films Community Interest Company | Information & communication | 2024 |
| Let's Rethink This Limited | Wholesale & retail | 2019 |
| Lets Assist Inventories Ltd | Real estate | 2026 |
| Lets Assist Limited | Real estate | 2019 |
| Lets LET Ready Ltd | Other services | 2019 |
| Letsdesigns Ltd | Professional & scientific | 2023 |
| Leverlight Limited | Real estate | 2008 |
| Leverman Limited | Extraterritorial | 1997 |
| Leviosa Limited | Arts & recreation | 2021 |
| Lewevin Limited | Professional & scientific | 2025 |
| Lewis & Jones Limited | Other services | 2025 |
| Lewis Evans Partnership LLP | | 2013 |
| Lewis Hewitt Irata Ltd | Construction | 2019 |
| Lewis Lodgings Ltd | Real estate | 2026 |
| Lewis Medical Care Limited | Health & social care | 2025 |
| Lewis Smith Accountants Ltd | Professional & scientific | 2023 |
| LEX3 Limited | Professional & scientific | 2023 |
| Lexicraft Limited | Manufacturing | 1954 |
| Leylands Meols Drive Management Company Limited | Households | 2001 |
| LF Colour Training Specialists Limited | Education | 2025 |
| LF Hair & Education Limited | Other services | 2022 |
| LFB Haulage Limited | Transport & logistics | 2015 |
| LFJ Media Ltd | Professional & scientific | 2026 |
| LGL Education Ltd | Education | 2025 |
| LGR Build Ltd | Construction | 2021 |
| LGR Distribution Ltd | Other services | 2025 |
| LH Electrical 1920 Limited | Construction | 2025 |
| LHT Consulting Ltd | Professional & scientific | 2024 |
| LI Decs Limited | Construction | 2023 |
| Libra Consulting Services Ltd | Professional & scientific | 2024 |
| Libra Luxury Limited | Wholesale & retail | 2021 |
| Libri.Tecas Limited | Professional & scientific | 2021 |
| Life Choice Limited | Education | 2000 |
| Life Enhancement Through Sport Ltd | Education | 2022 |
| Life Force Plus Limited | Wholesale & retail | 2004 |
| Life on the LOT Ltd | Wholesale & retail | 2024 |
| Life Through the Lens Wirral 4D Limited | Health & social care | 2026 |
| Lift Turn Move Ltd | Wholesale & retail | 2024 |
| Light and Time Limited | Information & communication | 2006 |
| Light Edit Ltd | Wholesale & retail | 2025 |
| Lightworks Technical Solutions Limited | Construction | 2010 |
| Lilbees Ltd | Education | 2023 |
| Lily & Charles Ltd | Agriculture & fishing | 2022 |
| Lily Gold Consultancy Ltd | Administrative & support | 2024 |
| Lily MAE Telecomms Ltd | Information & communication | 2022 |
| Lima Leisure Ltd | Hospitality | 2024 |
| Lima Wirral Ltd | Hospitality | 2025 |
| Limitless Glass & Glazing Ltd | Construction | 2023 |
| Linartson Estates Limited | Real estate | 2013 |
| Linda Ltd | Extraterritorial | 2008 |
| Line Electrical Services Ltd | Construction | 2025 |
| Line Transport Ltd | Transport & logistics | 2015 |
| Lingdale Court Management Company Limited | Hospitality | 1982 |
| Lingdale Management Limited | Real estate | 2015 |
| Lingo Hub - Speak the Culture Ltd | Education | 2023 |
| Linhai Food Limited | Hospitality | 2021 |
| Link Planning Services Ltd | Construction | 2012 |
| Linkuhk Group Limited | Professional & scientific | 2025 |
| Lionbargains Ltd | Wholesale & retail | 2025 |
| LIT Pins & Co Ltd | Arts & recreation | 2024 |
| Lithium Corporation of Europe Limited | Manufacturing | 1978 |
| Little Bo-Chic Limited | Professional & scientific | 2019 |
| Little London International Ltd | Education | 2018 |
| Little Lotus Sanctuary Limited | Health & social care | 2025 |
| Little Nevin Cattery Ltd | Agriculture & fishing | 2014 |
| Little Robins Limited | Administrative & support | 2011 |
| Live Utility Management Ltd | Professional & scientific | 2019 |
| Liverpool Accomodation Specialists Limited | Real estate | 2025 |
| Liverpool Accounting Solutions Ltd. | Professional & scientific | 2019 |
| Liverpool Architectural Salvage & Stone Masonry Limited | Construction | 2011 |
| Liverpool Beauty Salons Limited | Other services | 2014 |
| Liverpool Boat Sales LLP | | 2009 |
| Liverpool Care Consultants Ltd | Information & communication | 2019 |
| Liverpool Cotton Brokers Limited | Wholesale & retail | 2023 |
| Liverpool Dog and Animal Rescue 1990 Limited | Professional & scientific | 2009 |
| Liverpool Fine Engineering Ltd | Manufacturing | 2010 |
| Liverpool Fried Chicken Ltd | Hospitality | 2026 |
| Liverpool Head & Neck Ultrasound Ltd | Public administration | 2026 |
| Liverpool Roller Derby | Arts & recreation | 2014 |
| Liverpool Schoolwear Limited | Wholesale & retail | 2015 |
| Liverpool Student Accommodation Limited | Real estate | 2005 |
| Liverpool Union Buildings Company,Limited | Financial services | 1876 |
| Liverpool Wine Merchants Ltd | Wholesale & retail | 2020 |
| Livesey Developments Limited | Real estate | 2021 |
| Livia Homes Ltd | Real estate | 2026 |
| Living Christmas Trees Limited | Agriculture & fishing | 2017 |
| Living Places Earth Ltd | Professional & scientific | 2023 |
| Living Quarters Ltd | Real estate | 2023 |
| Livs School of Dance Ltd | Education | 2026 |
| LJ Quality Consultants Ltd | Administrative & support | 2014 |