| L Goulding - Painting and glazing |
| L K Y C Ltd - Retail sale of clothing |
| L P Associates - Labour recruitment and provision of personnel |
| L Renshaw - Painting and glazing |
| La Beau - Hairdressing and other beauty treatment |
| La Cocina - Restaurant |
| La Vie Francaise Ltd - Other retail sale in non-specialised stores |
| Lakeland - Retail sale of footwear and leather goods |
| Lal Qila - Restaurant |
| Lalqila - Restaurant |
| Lancashire Glass Ltd - Painting and glazing |
| Lancashire Heroes - Retail sale of alcoholic and other beverages |
| Lancashire Hygiene - Wholesale of other household goods |
| Lancashire Upholstery (Southport) Ltd - Manufacture of chairs and seats |
| Lancaster Court - Social work activities with accommodation |
| Lance School Of Motoring - Driving school activities |
| Landy Ltd - Maintenance and repair of motor vehicles |
| Langtry's Tea Rooms - Restaurant |
| Lapel - Retail sale of clothing |
| Larkfield County Primary School - General secondary education |
| Larkfield Nurseries - Other retail sale in specialised stores |
| Larkfield School Of Motoring - Driving school activities |
| Larkins - Other retail sale in specialised stores |
| Latin Lounge - Restaurant |
| Lau Rossa Raclette - Restaurant |
| Law Street Properties - Other retail sale in non-specialised stores |
| Le Maitre - Hotels and motels, with restaurant |
| Leaded Windows Of Lancashire - Shaping and processing of flat glass |
| Leaded Windows Of Southport - Shaping and processing of flat glass |
| Lealands - Wholesale of flowers and plants |
| Learn 2 Drive Centre - Driving school activities |
| Le-Boulevard - Restaurant |
| Lee Evans - Retail sale of textiles |
| Lee Poole - Agricultural service activities |
| Legacy Window Systems - Painting and glazing |
| Lemdale Developments Ltd - Letting of own property |
| Lemon Tree - Restaurant |
| Leo Project - Social work activities without accommodation |
| Leon - Other service activities not elsewhere classified |
| Les Dodd - Operation of sports arenas and stadiums |
| Les Howdin - Joinery installation |
| Lesley Alison - Hairdressing and other beauty treatment |
| Lethal Marketing - Business and management consultancy activities |
| Lets Celebrate - Other retail sale in specialised stores |
| Lewin David - Painting and glazing |
| Leyland Rest Home - Social work activities with accommodation |
| Leyland Road Methodist Church - Activities of religious organisations |
| Libertys Express - Restaurant |
| Libertys Sandwich Bar - Restaurant |
| Lifes Motors Ltd - Sale of motor vehicles |
| Lightbox Photography - Photographic activities |
| Lighthouse Project - Social work activities without accommodation |
| Linaker County Primary School - General secondary education |
| Lincoln Health Clinic - Hospital activities |
| Linedancer - Publishing of newspapers |
| Lingerie Gallery - Retail sale of clothing |
| Links View - Other human health activities |
| Lionel Stanyon - Other retail sale in specialised stores |
| LIP International - Publishing of books |
| Littlewoods - Other retail sale in non-specialised stores |
| Live Interiors Ltd - Other building completion |
| Liverpool Road Sub Post Office - National post activities |
| liverpoolhotels.com - Other computer related activities |
| Living Faith Fellowship - Activities of religious organisations |
| Livi's Dress For Less - Retail sale of clothing |
| Lizzie Pippins - Retail sale of clothing |
| Lloyds TSB Bank PLC - Bank |
| Lloyds TSB Bank PLC - Bank |
| Lloyds TSB Bank PLC - Bank |
| Locate Property Management - Letting of own property |
| Loft Solutions Ltd - Other building completion |
| London Carpets - Retail sale of textiles |
| London Lancaster Holdings Ltd - Retail sale of hardware, paints and glass |
| Look Ahead - Hairdressing and other beauty treatment |
| Lookers Honda - Sale of motor vehicles |
| Lord Street North Post Office - Retail sale of books, newspapers and stationary |
| Lords Autos - Maintenance and repair of motor vehicles |
| Loreta Bamber - Retail sale of clothing |
| Lucky Boat - Restaurant |
| Lucy Briars - Other service activities not elsewhere classified |
| Lucy Lockets - Primary education |
| Lunch Express - Restaurant |
| Lyndale Nursing & Care Home - Nursing Home |
| Lyndhurst Academy Of Dance & Drama - Adult and other education not elsewhere classified |
| Lynn's - Hairdressing and other beauty treatment |
| Lynton Greenwood - Other building installation |
| Lynwood Private Hotel - Hotels and motels, with restaurant |
| Lloyds TSB Bank PLC - Other credit granting |
| Lattimer Ltd - General mechanical engineering |
| Lithgow Nelson & Co. - Chartered Accountants |
| Las Vegas Amusements - Amusement Parks & Arcades |
| Les Dodd Snooker Centre - Snooker Billiards And Pool Halls |
| Lush Pups - Animal Speciality Services |
| Life's Motors Ltd - Retailers Of Motor Vehicle |
| Laveau - Beauty Salon |
| Look A'head - Unisex Hair Salon |
| La Maison De Mireille - Unisex Hairdressers |
| Lesley Alison - Unisex Hairdressers |
| Laura Ashley - Fashion Shops |
| Link Line Travel - Coach Hire |
| Link Line Travel - International Coach Hire |
| Lyndhurst Academy Of Dance & Drama - Dancing And Drama Schools |
| Leach & Kenny - Dentist |
| Langtrys Tearoom - Tea & Coffee Shops |
| L A Szczesniak - Doctor |
| Louise Loves - Drapery Curtain & Upholstery Retailers |
| Lionel Stanyon - Carpet Laying Contractors |
| Liverpool City Council - Cemetery |
| Leaded Windows Of Southport - Lead Light Manufacturer |
| Le Maitre Hotel - Hotel |
| Lynwood Private Hotel - Hotel |
| L & R Manufacturing - Manufacturing Kitchens Furniture & Retail |
| Ludlow Insurance Services Ltd - Insurance Carriers |
| Laundry Angel - Laundry Proprietors |
| Laundra-Care Ltd - Laundry, Cleaning And Garment Services |
| Legal Advice Ltd - Activities Auxiliary To Bankin |
| Layton & Co. - Solicitors |
| Lloyd & Jones Engineers Ltd. - Engineers' Merchants |
| Leaf United Kingdom Ltd - Wholesale Sugar, Chocolate Etc |
| Ltd. Rawcliffes - Sports Goods Shops |
| Lightning Services - General Motor Trade Wholesalers |
| Lookers Honda - New & Used Motor Vehicle Dealers |
| Larkins - Garden Centres |
| Liberal Democrats - Political Party |
| Longden Business Forms - Print Brokers |
| Lakeside Miniature Railway - Interurban Railways |
| Leyland Rd Methodist Church - Religious Organisations |
| L Miah - Eating Establishments |
| Lucky Boat - Fish And Chip Shops |
| La Vie Francaise Ltd - French Restaurant |
| Lalqila Indian Takeaway - Indian Takeaway |
| La Cocina - Mexican Restaurant |
| L & R Pang - Restaurant |
| Liberty's Sandwich Bar - Retailers Of Sandwiches And Submarines |
| Lathams Confectioners - Retailers Of Bakeries Products |
| Light For Life - Charities And Voluntary Organisations |
| Larkfield Nurseries - Other Spec.ret.dist(non-Food) |
| Lancashire Upholstery (southport) Ltd - Furniture Reupholsterers |
| Lance School Of Motoring - Driving School |
| Lucy Briars - Retailer Of Bridalwear |
| Lee Poole - Soil Testing Service |
| Lancashire bathrooms - Bathroom Supply Store |
| LloydsPharmacy - Pharmacy |