The following is a complete list of all of the businesses, groups and societies listed in the St Andrews Directory.

• LRS of St Andrews
• La Petite Epicerie
• Labour Society
• Ladbrokes
• The Ladies' Golf Union
• The Ladybirds Florist
• Langraw Farm
• Larachmhor
• Laura Fyfe
• Lawhead Primary School
• Lawson & Thompson
• Le Rendez-Vous
• Legends
• Leuchars Community Council
• Leuchars Glazing
• Leuchars Primary School
• Leuchars Railway Station
• Links Clubhouse
• Links Golf St Andrews
• Linsey's Shoe Box
• Lisa Gribbon (Garden Border Design & Maintenance)
• Lisa Kerr Hairdressers
• Little Carron Cottage B&B
• Little Italy
• Loaded Up
• Lorimer Guest House
• Lounge About
• Lucklaw Free Range Pork
• Luvians Bottle Shop
• Luvians Ice Cream Parlour