| Lunar Learning Limited | Education | 2025 |
| Lunari Club Ltd | Wholesale & retail | 2025 |
| Lunnon Raising Poultry Ltd | Agriculture & fishing | 2023 |
| Lurcher Properties Ltd | Real estate | 2025 |
| LUV2VAPE Ltd | Wholesale & retail | 2017 |
| Luva Marketing Limited | Professional & scientific | 2017 |
| LUX Barber Wirral Ltd | Other services | 2026 |
| LUX Traveller Limited | Administrative & support | 2024 |
| LUX Worldwide Limited | Administrative & support | 2025 |
| Luxe Decor Wirral Ltd | Construction | 2023 |
| Luxe Hair (NW) Ltd | Other services | 2021 |
| Luxe Premises Ltd | Real estate | 2024 |
| Luxe Removals Limited | Transport & logistics | 2022 |
| Luxe Travel Ltd | Transport & logistics | 2025 |
| Luxembourg Ltd | Professional & scientific | 2025 |
| Luxury Care Staffing Ltd | Administrative & support | 2026 |
| Luxury Settings Ltd | Real estate | 2025 |
| Luxus Residential Limited | Real estate | 2025 |
| LUZ DE SOL Property Limited | Professional & scientific | 2009 |
| LUZ Property Company Limited | Real estate | 2009 |
| LV Enterprises Limited | Information & communication | 2019 |
| LVW Group Limited | Wholesale & retail | 1948 |
| LW Communications Limited | Professional & scientific | 2026 |
| LWD Trees & Gardening Limited | Administrative & support | 2026 |
| LWK Ltd | Hospitality | 2017 |
| Lydia Summers Marketing Limited | Professional & scientific | 2023 |
| Lydiate Farm Management Company Limited | Real estate | 2004 |
| Lydiate Meadows Ltd | Real estate | 2025 |
| Lymal Limited | Real estate | 2007 |
| Lyndhurst (Management) Company (West Kirby) Limited | Households | 1978 |
| Lyndsay Macaulay Counselling Ltd | Professional & scientific | 2019 |
| Lyndsey Quirk Consultancy Ltd | Health & social care | 2020 |
| Lynn Wilson Care Limited | Other services | 2022 |
| Lynwood Court (Southport) Management Company Limited | Households | 2010 |
| M & a Acquisitions Limited | Administrative & support | 2018 |
| M & a Beer Holdings Limited | Professional & scientific | 2008 |
| M & D Estates Wrexham Limited | Real estate | 2025 |
| M & D Properties (NW) Ltd | Real estate | 2024 |
| M & D Property Developments Limited | Real estate | 1998 |
| M B Wirral Limited | Wholesale & retail | 2010 |
| M C Painters Ltd | Construction | 2021 |
| M Cairney Anaesthetics Ltd | Health & social care | 2022 |
| M Cass Access Ltd | Construction | 2024 |
| M Cook Bookmakers On-Course Limited | Arts & recreation | 2014 |
| M Cook Business Limited | Arts & recreation | 2023 |
| M Freeman Surveying Ltd | Construction | 2018 |
| M G Ford Limited | Manufacturing | 2019 |
| M H Chemical Services Limited | Professional & scientific | 2012 |
| M Heath Consulting Ltd | Professional & scientific | 2022 |
| M J R Nautical Services Ltd | Transport & logistics | 2026 |
| M J S Heating Services Ltd | Construction | 2012 |
| M Mansell Limited | Construction | 2025 |
| M P Properties Limited | Real estate | 2020 |
| M R Walker Consulting Ltd | Administrative & support | 2024 |
| M Revill Properties Ltd | Real estate | 2019 |
| M Triggs & SON Limited | Agriculture & fishing | 2010 |
| M V & Associates Ltd | Health & social care | 2021 |
| M V Canal Ltd | Construction | 2012 |
| M Z R Logistics Limited | Transport & logistics | 2014 |
| M&A Property Collective Ltd | Real estate | 2024 |
| M&C Williams Group Ltd | Real estate | 2025 |
| M&G Consultancy Ltd | Information & communication | 2024 |
| M&M Joinery Contractors Ltd | Construction | 2018 |
| M&M's (Eastham) Ltd | Administrative & support | 2015 |
| M&P (Liverpool) Ltd | Wholesale & retail | 2024 |
| M&S Property Leasing Ltd | Hospitality | 2021 |
| M&T Electrical (NW) Limited | Construction | 2024 |
| M.C Heating & Bathroom Specialists Ltd | Construction | 2025 |
| M.C.S. Logique Limited | Professional & scientific | 1981 |
| M.I Turaga Ltd | Construction | 2019 |
| M.I.R. (Wirral) Limited | Construction | 2007 |
| M.Penev Solutions Ltd | Administrative & support | 2026 |
| M.R.D. Solutions Limited | Manufacturing | 2007 |
| M.S Offshore Services Ltd | Energy | 2023 |
| M.S. Brokers Limited | Agriculture & fishing | 1986 |
| M.S.Chester Limited | Administrative & support | 2023 |
| M.S.L Multiserve Limited | Construction | 2023 |
| M4CAMERA Ltd | Information & communication | 2012 |
| M53 Tyres Ltd | Wholesale & retail | 2025 |
| M8FM Support Services Ltd | Administrative & support | 2021 |
| MAC Land and Property Developments Ltd | Real estate | 2025 |
| Macaulay Hunter Ltd | Professional & scientific | 2019 |
| Macc Contracts Limited | Construction | 2018 |
| Maccombs Limited | Administrative & support | 2017 |
| Macfarlane Lettings Ltd | Real estate | 2022 |
| Machfab Engineering Limited | Manufacturing | 2004 |
| Machine Dynamics Ltd | Professional & scientific | 2015 |
| Machoux Ltd | Manufacturing | 2026 |
| Mackenzie Homes & Developments Limited | Extraterritorial | 2023 |
| Macpayne Construction Limited | Professional & scientific | 2011 |
| Macrosec Ltd | Administrative & support | 2022 |
| Macrovesta Ltd | Information & communication | 2023 |
| Macry Lettings Ltd | Real estate | 2025 |
| Macton Developments Ltd | Real estate | 2024 |
| Macton Projects Ltd | Construction | 2018 |
| Macwins Catering Ltd | Other services | 2016 |
| Maddilly Ltd | Information & communication | 2025 |
| Made by Jones Ltd | Information & communication | 2022 |
| Madelainartz | Health & social care | 2010 |
| Madfiction Limited | Information & communication | 2026 |