| 4 | K&J custom cakes | Other catering premises | South Holland | PE11 |
| 5 | KFC | Restaurant/Cafe/Canteen | South Holland | PE12 6FY |
| 5 | Kan-Ton | Restaurant/Cafe/Canteen | South Holland | PE12 7AF |
| Exempt | Karen Clow | Retailers - other | South Holland | PE11 4HR |
| 5 | Katana Spalding Ltd | Restaurant/Cafe/Canteen | South Holland | PE11 2AB |
| 4 | Kayleigh's Kitchen | Other catering premises | South Holland | PE11 |
| 5 | Kelly’s kitchen | Other catering premises | South Holland | PE12 |
| 5 | Keys Child Care | Hospitals/Childcare/Caring Premises | South Holland | PE6 |
| 5 | Keys Group | Hospitals/Childcare/Caring Premises | South Holland | PE12 |
| 5 | Keys Group | Hospitals/Childcare/Caring Premises | South Holland | PE11 |
| 5 | Kimberley Nursing Home | Hospitals/Childcare/Caring Premises | South Holland | PE12 9EA |
| 5 | Kim’s Cakes | Other catering premises | South Holland | PE12 |
| 4 | King Kebab | Takeaway/sandwich shop | South Holland | PE11 2AF |
| 5 | Kirsty's Cakes | Other catering premises | South Holland | PE11 |
| 5 | Koala Klubs | Hospitals/Childcare/Caring Premises | South Holland | PE11 2AJ |
| 5 | Kravings | Takeaway/sandwich shop | South Holland | PE12 9JF |
| 4 | Kubus grocery store | Retailers - supermarkets/hypermarkets | South Holland | PE11 1EF |
| Exempt | LCC - CROWLAND CHILDRENS CENTRE | Other catering premises | South Holland | PE6 0JA |
| Exempt | LCC - HOLBEACH CHILDRENS CENTRE | School/college/university | South Holland | PE12 7LZ |
| Exempt | LCC - SPALDING CHILDRENS CENTRE | Other catering premises | South Holland | PE11 2JG |
| Exempt | LCC- SUTTON BRIDGE CHILDRENS CENTRE | Other catering premises | South Holland | PE12 9TB |
| 5 | LIETUVISKI KEBABAI TAURAS | Takeaway/sandwich shop | South Holland | PE11 2HX |
| 5 | Lady Fraiser Charity No. 1 t/a Fraiser Rooms | Other catering premises | South Holland | PE11 4AB |
| 5 | Lakeside Clubhouse | Pub/bar/nightclub | South Holland | PE11 3NA |
| 5 | Lidl Limited | Retailers - supermarkets/hypermarkets | South Holland | PE11 1EJ |
| 5 | Lidl UK | Retailers - supermarkets/hypermarkets | South Holland | PE11 2HX |
| 5 | Lilliput Day Nursery | Hospitals/Childcare/Caring Premises | South Holland | PE11 1TW |
| 5 | Lincolnshire Co-op Crowland Food Store | Retailers - supermarkets/hypermarkets | South Holland | PE6 0ED |
| 5 | Lincolnshire Co-op Donington Pharmacy | Retailers - other | South Holland | PE11 4ST |
| 5 | Lincolnshire Co-op Gosberton Food Store | Retailers - supermarkets/hypermarkets | South Holland | PE11 4NG |
| 5 | Lincolnshire Co-op Holbeach Food Store | Retailers - supermarkets/hypermarkets | South Holland | PE12 7AX |
| Exempt | Lincolnshire Co-op Holbeach Pharmacy | Retailers - other | South Holland | PE12 7AD |
| 5 | Lincolnshire Co-op Long Sutton Food Store | Retailers - supermarkets/hypermarkets | South Holland | PE12 9BN |
| 5 | Lincolnshire Co-op Sutton Bridge Food Store | Retailers - supermarkets/hypermarkets | South Holland | PE12 9UA |
| 5 | Lincolnshire Co-op Whaplode Food Store | Retailers - other | South Holland | PE12 6TJ |
| 5 | Lincolnshire Co-op Wygate Park Food Store | Retailers - supermarkets/hypermarkets | South Holland | PE11 3GD |
| 5 | Lincolnshire Co-operative Donington Food Store | Retailers - other | South Holland | PE11 4ST |
| 5 | Lincs Cake Dec | Retailers - other | South Holland | PE12 6UA |
| 5 | Little Acorns Day Nursery | Hospitals/Childcare/Caring Premises | South Holland | PE6 0AR |
| Awaiting | Little Miracles Charity | Hospitals/Childcare/Caring Premises | South Holland | PE12 7LL |
| 5 | Little Oaks Childcare | Hospitals/Childcare/Caring Premises | South Holland | PE12 6EX |
| 5 | Little Pickles | Hospitals/Childcare/Caring Premises | South Holland | PE11 4XA |
| 5 | Little Stars Day Nursery | Hospitals/Childcare/Caring Premises | South Holland | PE11 4NB |
| 2 | Loaded and The Lounge | Pub/bar/nightclub | South Holland | PE11 2AF |
| 5 | Lodge Farm Cafe | Restaurant/Cafe/Canteen | South Holland | PE12 8JA |
| 5 | Londis - Springfields | Retailers - other | South Holland | PE12 6JP |
| 5 | Londis Main Road | Retailers - other | South Holland | PE12 9AG |
| Exempt | Long Sutton Medical Centre | Retailers - other | South Holland | PE12 9HB |
| 5 | Long Sutton Primary School | School/college/university | South Holland | PE12 9EP |
| 5 | Lucky Chinese Take Away | Takeaway/sandwich shop | South Holland | PE11 1EG |