| 5 | LIP LICKIN FRIED CHICKEN | Takeaway/sandwich shop | Ceredigion | SY23 2LN |
| 5 | LLANFARIAN COUNTY PRIMARY SCHOOL | School/college/university | Ceredigion | SY23 4DA |
| 5 | LLANFIHANGEL Y CREUDDYN COUNTY PRIMARY SCHOOL | School/college/university | Ceredigion | SY23 4LA |
| 5 | LLANGWYRYFON COUNTY PRIMARY SCHOOL | School/college/university | Ceredigion | SY23 4HA |
| 5 | LLANILAR COUNTY PRIMARY SCHOOL | School/college/university | Ceredigion | SY23 4PA |
| 5 | LLWYN YR EOS COUNTY PRIMARY SCHOOL | School/college/university | Ceredigion | SY23 1SH |
| 4 | LLWYN YR EOS NURSERY UNIT | Hospitals/Childcare/Caring Premises | Ceredigion | SY23 1SH |
| 3 | La familia | Takeaway/sandwich shop | Ceredigion | SY23 4BS |
| Awaiting | Labest African Foods | Retailers - other | Ceredigion | SY23 2JY |
| 5 | Lidl Great Britain Limited | Retailers - supermarkets/hypermarkets | Ceredigion | SY23 1LL |
| 5 | Light of Asia ltd | Restaurant/Cafe/Canteen | Ceredigion | SY23 2AR |
| 5 | Little Angels Nursery | Hospitals/Childcare/Caring Premises | Ceredigion | SY23 2JZ |
| 5 | Little Devils | Restaurant/Cafe/Canteen | Ceredigion | SY23 1NP |
| 5 | Little Italy | Restaurant/Cafe/Canteen | Ceredigion | SY23 2JN |
| Exempt | Little Rosebuds Childcare | Hospitals/Childcare/Caring Premises | Ceredigion | SY23 |
| 5 | Llanon Premier and Post Office | Retailers - other | Ceredigion | SY23 5HG |
| 4 | Llanrhystud Service Station | Retailers - other | Ceredigion | SY23 5BT |
| Exempt | Lloyds Pharmacy | Retailers - other | Ceredigion | SY23 3DU |
| Awaiting | Lluest Growers | Manufacturers/packers | Ceredigion | SY23 4HE |
| 5 | Llwynyreos Infants School | School/college/university | Ceredigion | SY23 1SH |
| 2 | London Midland Railway Club Association | Pub/bar/nightclub | Ceredigion | SY23 1LL |
| 4 | M G Corner Shop Ltd Castle Store | Retailers - other | Ceredigion | SY23 1DW |
| 4 | MASHED | Manufacturers/packers | Ceredigion | SY23 1PZ |
| 5 | MCDONALDS | Restaurant/Cafe/Canteen | Ceredigion | SY23 3TL |
| 5 | MERANN CATERERS | Mobile caterer | Ceredigion | SY23 |
| 5 | MYNACH COUNTY PRIMARY SCHOOL | School/college/university | Ceredigion | SY23 4QZ |
| 5 | Madarch Ty Cynan Mushrooms | Distributors/Transporters | Ceredigion | SY23 1RU |
| 5 | Maes Y Mor, Yr Harbwr | Restaurant/Cafe/Canteen | Ceredigion | SY23 1BJ |
| 4 | Maeth y Meysydd | Retailers - other | Ceredigion | SY23 1HX |
| 4 | Mama Fays | Restaurant/Cafe/Canteen | Ceredigion | SY23 1PB |
| 5 | Marks & Spencer | Retailers - supermarkets/hypermarkets | Ceredigion | SY23 1PB |
| 5 | Matcha Corner | Restaurant/Cafe/Canteen | Ceredigion | SY23 2BX |
| 3 | Medina | Manufacturers/packers | Ceredigion | SY23 2BJ |
| 5 | Medina | Restaurant/Cafe/Canteen | Ceredigion | SY23 2HH |
| Exempt | Meinir Hurford Childminder | Hospitals/Childcare/Caring Premises | Ceredigion | SY23 |
| 5 | Meithrinfa Camau Bach | Hospitals/Childcare/Caring Premises | Ceredigion | SY23 1PD |
| 5 | Meithrinfa'r enfys | School/college/university | Ceredigion | SY23 5NE |
| 5 | Mel Mynach | Farmers/growers | Ceredigion | SY23 |
| 5 | Mfg Morrisons daily | Retailers - other | Ceredigion | SY23 3TL |
| 5 | Mollie's Sweets | Retailers - other | Ceredigion | SY23 2AE |
| 5 | Morawel B&B | Hotel/bed & breakfast/guest house | Ceredigion | SY23 4PT |
| 5 | Morfa Bychan Holiday Park | Retailers - other | Ceredigion | SY23 4QQ |
| 5 | Morgan & Jones Ltd | Retailers - other | Ceredigion | SY23 5BU |
| 1 | Morrisons Supermarket | Retailers - supermarkets/hypermarkets | Ceredigion | SY23 3TL |
| 5 | Mr Sean Fitzpatrick | Distributors/Transporters | Ceredigion | SY23 |
| 5 | My Friend's Place | Takeaway/sandwich shop | Ceredigion | SY23 |
| 5 | Myfenydd Primary School | School/college/university | Ceredigion | SY23 5AT |
| 5 | Myffin | Other catering premises | Ceredigion | SY23 |
| 5 | Mêl Ystwyth Honey | Other catering premises | Ceredigion | SY23 |
| 5 | NEW LOOK | Retailers - other | Ceredigion | SY23 1DE |