| Lewis Communications Limited | London | A rating |
| Lewis Silkin LLP | London | A rating |
| Lewis Trust Group Ltd | London | A rating |
| Leyland Trucks Limited | Leyland | A rating |
| LF Europe Limited | London | A rating |
| LG Electronics U.K. Limited | Weybridge | A rating |
| LG H&H UK LTD | Milton Keynes | A rating |
| LGC Limited | Guildford | A rating |
| LGMG MACHINERY U.K. LIMITED | Liverpool | A rating |
| LGND Online Services Ltd | London | A rating |
| LGT Private Debt Ltd. | London | A rating |
| LHI Group Limited | London | A rating |
| LHOIST UK LTD | Buxton | A rating |
| LHV Bank Limited | London | A rating |
| LIA AEROSPACE LTD | Stockton-on-Tees | A rating |
| LIA UK Holdings II Ltd | London | A rating |
| Libby Perszyk Kathman Limited | London | A rating |
| Liberty Global Europe Limited | London | A rating |
| Liberty Industrial Ltd | Northallerton | A rating |
| Liberty Information Technology Limited | Belfast | A rating |
| Liberty Retail Limited | London | A rating |
| Liberty Specialty Markets Ltd | London | A rating |
| Liberum Capital Ltd | London | A rating |
| Lidl Great Britain Limited | London | A rating |
| LIDS Holdings UK Limited | London | A rating |
| Liebherr Sunderland Works Ltd | Sunderland | A rating |
| Liebherr-Great Britain Limited | Biggleswade | A rating |
| LIFE INSURANCE CORPORATION OF INDIA | Watford | A rating |
| Life Technologies Limited | Paisley | A rating |
| Lifealike Limited (T/A onefinestay) | London | A rating |
| Lifecast Body Simulation Limited | Borehamwood | A rating |
| Lifescan U.K. Limited | Uxbridge | A rating |
| Lifescience Dynamics Ltd | London | A rating |
| Lifestyle IT LTD | Uxbridge | A rating |
| Lifestyles Services Group Limited | Crewe | A rating |
| Liftoff Mobile Ltd | London | A rating |
| Light Research Limited | London | A rating |
| Lighthouse Global Europe Limited | London | A rating |
| Lighthouse One UK Limited | London | A rating |
| Lightricks UK Limited | London | A rating |
| LIGHTRIVER TECHNOLOGIES UK, LIMITED | London | A rating |
| Lightrock LLP | London | A rating |
| Lightspeed POS UK Ltd | London | A rating |
| LIGS Limited | London | A rating |
| Likewize Services UK Limited | Crewe | A rating |
| Lilac Minerals UK Limited | London | A rating |
| Limagrain UK Limited | Market Rasen | A rating |
| Lime Microsystems Ltd | London | A rating |
| Lime Technology Limited | London | A rating |
| Lime Wood | Lyndhurst | A rating |
| Liminal Biosciences Limited | Cambridge | A rating |
| Liminal Systems LTD | London | A rating |
| Linamar Light Metals Belfast Limited | Belfast | A rating |
| Lincoln College | Lincoln | A rating |
| Lincoln Electric (UK) Limited | Sheffield | A rating |
| Lincoln International LLP | London | A rating |
| Lindamood-Bell Learning Processes | London | A rating |
| Linde Material Handling (UK) Ltd | Basingstoke | A rating |
| Lindner Prater Ltd | Riegate | A rating |
| Lindner Prater Ltd | Salfords | A rating |
| Lindt & Sprungli (UK) Ltd | Richmond | A rating |
| Lineage UK Admin Ltd | Heywood | A rating |
| Linedata Limited | London | A rating |
| Lingotto Investment Management LLP | London | A rating |
| Lingyun Facade UK Ltd | London | A rating |
| Link Theory (UK) Ltd | London | A rating |
| Link Up Mitaka Ltd | Leeds | A rating |
| Linkedin Technology UK Limited | LONDON | A rating |
| Linklaters | London | A rating |
| Linnaeus Group Bidco Limited | Shirley | A rating |
| Lintec Europe (UK) Limited | High Wycombe | A rating |
| Linx Printing Technologies Limited | St Ives | A rating |
| Lion Capital LLP | London | A rating |
| Lion Finance Group PLC | London | A rating |
| Lionbridge (Uk) Ltd | Coventry | A rating |
| Lions Gate International (UK) Limited | London | A rating |
| Lionsoul Global Limited | London | A rating |
| LionTree International Limited | London | A rating |
| Liontrust Asset Management PLC | London | A rating |
| Lionvolt Ltd | Thurso | A rating |
| LIQUIDITY CAPITAL UK LIMITED | London | A rating |
| Liquidity Services UK Limited | London | A rating |
| Liquidnet Europe Limited | London | A rating |
| LISCR (UK) Limited | London | A rating |
| Lisson Gallery (London) Ltd | London | A rating |
| LiuGong Machinery UK Ltd | Portsmouth | A rating |
| LIV Golf Limited | London | A rating |
| LivaNova PLC | London | A rating |
| Livanova UK Ltd | Gloucester | A rating |
| Live Electrical Distribution (UK) Limited | Manchester | A rating |
| Live Nation (Music) UK Ltd | London | A rating |
| Livebookings Holdings Ltd | London | A rating |
| LivePerson (UK) Ltd | London | A rating |
| LiveRamp UK Limited | London | A rating |
| Livestock Improvement Corporation (UK) Ltd | Salisbury | A rating |
| Livingston International Europe Limited | London | A rating |
| Lizmontagens Installation Services Ltd | Runcorn | A rating |
| LLOYD'S OF LONDON | London | A rating |
| Lloyd's Register Group Limited | London | A rating |
| Lloyds Bank plc | London | A rating |
| LMnext UK Ltd | London | A rating |
| LMTD EMEA Ltd | London | A rating |
| Loadhog Limited | Sheffield | A rating |
| LOCKFREE LTD | Bromley | A rating |
| Lockheed Martin UK Ltd | Whiteley | A rating |
| Locksmith Animation Limited | London | A rating |
| Lodha Developers UK Limited | London | A rating |
| Logica Ltd t/a CGI | London | A rating |
| Logicalis Group Limited | Maidenhead | A rating |
| Logicalis International Limited | Maidenhead | A rating |
| LogicGate UK Ltd | London | A rating |
| Logicinfo Consulting (UK) Ltd | Liversedge | A rating |
| LogicMonitor UK Limited | London | A rating |
| Logicor Europe Ltd | London | A rating |
| Logisnext UK Ltd | Thame | A rating |
| LOGISTEED Europe B.V | Basingstoke | A rating |
| Logitech UK Limited | Windsor | A rating |
| LogPoint (UK) Limited | London | A rating |
| LogRhythm Limited | Maidenhead | A rating |
| LOLA ROSE JEWELLERY LIMITED | Bath | A rating |
| Lola VFX US Ltd | London | A rating |
| Lomar Shipping Limited | London | A rating |
| LOMBARD ODIER ASSET MANAGEMENT (EUROPE) LIMITED | LONDON | A rating |
| Lombardo Constructions Group Ltd | Croydon | A rating |
| LOMONDO LTD | LONDON | A rating |
| London & Partners Limited | London | A rating |
| London Clubs Management Limited | London | A rating |
| London EV Company Limited | Coventry | A rating |
| London Gateway Port Limited | Stanford-le-Hope | A rating |
| London International Exhibition Centre Plc | London | A rating |
| LONDON OFFICE OF BANCO COMERCIAL PORTUGUES, S.A. | London | A rating |
| London School of Commerce (A Division of St.Piran's School (GB) Limited | London | A rating |
| London Stock Exchange Group plc | London | A rating |
| Lone Star Europe Acquisitions Limited | London | A rating |
| Longbrook UK ServCo Limited | London | A rating |
| Longchi Holdings Limited | London | A rating |
| Longspur Capital Limited | LONDON | A rating |
| Lonza Biologics Plc | Slough | A rating |
| Lookout Limited | Sunningdale | A rating |
| Loomis Sayles Investments Limited | London | A rating |
| LOONG CHEONG FOOD UK LTD | London | A rating |
| Loram UK Limited | Derby | A rating |
| Lord Abbett UK Ltd | London | A rating |
| Losberger De Boer UK Ltd | Brackley | A rating |
| Lothbury Investment Managment Limited | London | A rating |
| LOTHIAN SHELF (731) LIMITED | Turriff | A rating |
| Lotus Cars Ltd | Norfolk | A rating |
| Lotus Technology Innovative Limited | London | A rating |
| Louder Productions Limited t/a Amplify | London | A rating |
| Louis Vuitton UK Limited | London | A rating |
| Lovisa UK Ltd | London | A rating |
| LOWCODEMINDS LTD | Chesterfield | A rating |
| LOYENS & LOEFF | LONDON | A rating |
| LPW Technology Ltd | Widnes | A rating |
| LQM PETROLEUM SERVICES INC | London | A rating |
| LRQA Limited | Birmingham | A rating |
| LS Cable & System UK Limited | New Malden | A rating |
| LSH Auto UK Ltd | Birmingham | A rating |
| LSI Education | London | A rating |
| LTI TECHNOLOGY SOLUTIONS LIMITED | Reading | A rating |
| LTM UK & IRELAND LIMITED | London | A rating |
| LTS Investments UK Ltd | London | A rating |
| Lubrizol Limited | Derby | A rating |
| LucaNet (UK) Limited | London | A rating |
| Lucart Hygiene Limited | Worcestershire | A rating |
| Lucas Systems Limited | Bracknell | A rating |
| Lucidworks UK Ltd | Reading | A rating |
| Lucozade Ribena Suntory Limited t/as Suntory Beverage & Food Great Britain and Ireland | Uxbridge | A rating |
| Lucy Electric (EMS) Ltd | Oxford | A rating |
| Lufthansa German Airlines & Lufthansa Cargo | Hounslow | A rating |
| Luhrfilter Ltd | Burntwood | A rating |
| LUK Hospitalities Limited | Birmingham | A rating |
| Lululemon Athletica UK Ltd. | London | A rating |
| Lumene Limited | London | A rating |
| Lumera Limited | London | A rating |
| Lumin Wealth Limited | St Albans | A rating |
| Lumina Video Ltd | London | A rating |
| Luminal UK | London | A rating |
| LUMINATE UK SERVICES LIMITED | London | A rating |
| LumiraDX UK Ltd | London | A rating |
| Lumivero UK Limited | London | A rating |
| Lumos Foundation | London | A rating |
| Lunalogic UK Limited | London | A rating |
| Lundbeck Ltd | Watford | A rating |
| LUPIN HEALTHCARE (UK) LIMITED | SLOUGH | A rating |
| Lush Ltd | Poole | A rating |
| Luther College Study Centre | Nottingham | A rating |
| Luther Systems Limited | London | A rating |
| Lutron EA Limited | London | A rating |
| Lux Populi UK Ltd. | Oxford | A rating |
| LUXOFT FINANCIAL SERVICES UK LIMITED | London | A rating |
| Luxottica North Europe Limited | London | A rating |
| Luxottica Retail (UK) Ltd | London | A rating |
| Luxus London Ltd | London | A rating |
| LV Shipping Ltd | Middlesbrough | A rating |
| LVMH FG Services UK Ltd | London | A rating |
| LVMH Services Limited | London | A rating |
| LVMH Watch & Jewellery (UK) Limited | Manchester | A rating |
| LWG Consulting UK Limited | London | A rating |
| LX Pantos U.K. Limited | Lutterworth | A rating |