| M D RACING | 55-57 Front Street, Glasshoughton, Castleford, West Yorkshire, WF10 4QF |
| M & D Amusements | 67 Barnsley Road, South Elmsall, Pontefract, West Yorkshire, WF9 2QW |
| Lydia's Wish | 20 Woodfield Park, Walton, Wakefield, West Yorkshire, WF2 6PL |
| Lupset Lodge Social Club | The Lodge, 254 Horbury Road, Wakefield, West Yorkshire, WF2 8RE |
| Lupset Hotel | 328 Horbury Road, Lupset, Wakefield, West Yorkshire, WF2 8TF |
| Luis Bar | The Old Malthouse, 5 Avison Yard, Kirkgate, Wakefield, West Yorkshire, WF1 1UA |
| Lucky Coin | Moto Hospitality Ltd, Ferrybridge Service Area, Junction off A1/M62, Ferrybridge, Knottingley, West Yorkshire, WF11 0AF |
| Lucky Coin | Moto Woolley Edge (Southbound), J38/39 M1 Motorway Southbound, West Bretton, Wakefield, West Yorkshire, WF4 4LQ |
| Luci & Holly's Expedition to Borneo 2021 | 12 Silcoates Avenue, Wrenthorpe, Wakefield, West Yorkshire, WF2 0UP |
| Low Laithes Golf Club Ltd | Park Mill Lane, Flushdyke, Ossett, West Yorkshire, WF5 9AP |
