Lizard Shellfish
Helston TR12 7NJ
Restaurant/Cafe/Canteen

Lizzie Robson
Launceston PL15
Other catering premises

LMF Lettings
Saltash PL12 6NG
Hotel/bed & breakfast/guest house

LMW
TR11
Other catering premises

Load-A Waffle
Newquay TR7 2RW
Mobile caterer

Loaded
Hayle TR27 4AB
Takeaway/sandwich shop

Loafers
Newquay TR7 1ER
Takeaway/sandwich shop

Loafs Bakery
Penzance TR18 2SR
Retailers - other

Lobbs Farm Shop
St Austell PL26 6EN
Retailers - other

Lobster Box
Newquay TR7 1DT
Other catering premises

Lockys
Truro TR3 7JF
Mobile caterer

Loe Beach Cafe
Truro TR3 6SH
Restaurant/Cafe/Canteen

Loft Cafe
Helston TR12 6SX
Restaurant/Cafe/Canteen

Loggans Food Store
Hayle TR27 5BE
Retailers - other

Lolli's Little Lovelies
PL13
Other catering premises

Londis
Newquay TR7 1EU
Retailers - other

Londis
Saint Day TR16 5JU
Retailers - other

London Inn
Saint Neot PL14 6NG
Pub/bar/nightclub

Longreach House
Redruth TR15 3DR
Caring Premises

Longrock Stores
Longrock TR20 8JF
Retailers - other

Longstone Farm
Crowntown TR13 0HG
Hotel/bed & breakfast/guest house

Longstore And HarbourQ
Saint Austell PL25 3NJ
Restaurant/Cafe/Canteen

Longview Residential Home
Goonhavern TR4 9JX
Caring Premises

Looe Bakery
Looe PL13 1DT
Restaurant/Cafe/Canteen

Looe Caravan Club Site Shop
Looe PL13 1PB
Retailers - other

Looe Community Academy
Looe PL13 1NQ
Restaurant/Cafe/Canteen

Looe Golf Club
Looe PL13 1PQ
Restaurant/Cafe/Canteen

Looe Pharmacy
Looe PL13 1DT
Retailers - other

Looe Primary Academy
Looe PL13 1JY
School/college/university

Looe Sailing Club
Looe PL13 1AS
Pub/bar/nightclub

Looe Tandoori Restaurant / Viceroy
Looe PL13 1AE
Restaurant/Cafe/Canteen

Loowena
Looe PL13 1BS
Restaurant/Cafe/Canteen

Lorina's Pasties
Falmouth TR11 4SN
Other catering premises

Lorri-May's Cakery
EX23
Other catering premises

Lost Brewing Co
Newquay TR7 1BE
Restaurant/Cafe/Canteen

Lost Surfers Cocktail Cafe
Callington PL17 7AD
Restaurant/Cafe/Canteen

Lou's Baps
Newquay TR7
Mobile caterer

Louis Tea Rooms
Callington PL17 8AX
Restaurant/Cafe/Canteen

Love At The Centre
Callington PL17 7AD
Restaurant/Cafe/Canteen

Love Cake Lisa (No Glu No Moo)
TR18
Other catering premises

Loveday
Falmouth TR11 4SN
Manufacturers/packers

Lovetts
Newlyn TR18 5HS
Restaurant/Cafe/Canteen

Lowen Harts Day Nursery
Redruth TR15 2ER
Caring Premises

Lowena Short Breaks Centre
Truro TR1 1JX
Caring Premises

Lowenac Hotel
Camborne TR14 8SL
Hotel/bed & breakfast/guest house

Lower Barn Bed And Breakfast
Sticker PL26 6ET
Hotel/bed & breakfast/guest house

LTC Catering
TR14
Mobile caterer

Luci's Lattes
Truro TR4 8PT
Restaurant/Cafe/Canteen

Lucionis - Home Caterer
TR3
Other catering premises

Lucious Lucy - Home Caterer
TR7
Other catering premises

Lucky House
Bodmin PL31 2HR
Takeaway/sandwich shop

Lucky House
Redruth TR15 2SA
Takeaway/sandwich shop

Lucky Rod Pizza
TR11
Mobile caterer

Lucy Bakes
Hayle TR27 4EA
Retailers - other

Lucy's Kitchen
Torpoint PL10 1AA
Restaurant/Cafe/Canteen

Lucy's Kitchen
Torpoint PL10 1FB
Restaurant/Cafe/Canteen

Ludgvan Primary School
Lower Quarters TR20 8EX
School/college/university

Lugger Hotel
Truro TR2 5RD
Hotel/bed & breakfast/guest house

Lugger Inn
Penzance TR18 4DL
Pub/bar/nightclub

Lugo Rock Bed And Breakfast
Falmouth TR11 4DF
Hotel/bed & breakfast/guest house

LULA Kitchen At The Rock Pool
Hayle TR27 5ED
Restaurant/Cafe/Canteen

Lullaby Sea
Bude EX23 9NW
Caring Premises

Lulu's Shake Shack
PL26
Mobile caterer

Lunchbox
Truro TR1 2DP
Takeaway/sandwich shop

Lusty Glaze Restaurant & Hospitality
Newquay TR7 3AE
Restaurant/Cafe/Canteen

Luvly Jubblys
Redruth TR15 2AG
Mobile caterer

Luxe
Truro TR1 2AA
Restaurant/Cafe/Canteen

LWC Ice Cream
Bude EX23 8LG
Retailers - other

Lyla-Rose Cornish Catering
PL15
Mobile caterer

Lyn's Home Baking
PL26
Other catering premises

Lynher Dairies
Ponsanooth TR3 7JQ
Manufacturers/packers

M J Catering
TR16
Mobile caterer

M&C Cuisine
TR1
Takeaway/sandwich shop

M&S Butchers Par Limited
Saint Austell PL25 3RP
Retailers - other

M&S Deli Par
Saint Austell PL25 3RP
Retailers - other

M2 Catering
PL14
Other catering premises

Ma Larkins Sweets Treats And Hampers
Penzance TR18 2GB
Retailers - other

Mabe County Primary School
Penryn TR10 9HB
School/college/university

Mabe Lunch Club
Penryn TR10 9HB
Other catering premises

MacChoc
PL25
Other catering premises

Macdonald's Farm
Padstow PL28 8LT
Restaurant/Cafe/Canteen

Mace Store
Par PL24 2DX
Retailers - other

Mackerel Sky Seafood Bar
Newlyn TR18 5PZ
Restaurant/Cafe/Canteen

Mad Hatter's Tea Rooms And Wonderland
Bodmin PL31 2JB
Restaurant/Cafe/Canteen

Mad Hatters Cafe
Wadebridge PL27 7AE
Restaurant/Cafe/Canteen

Madron Football Club
Penzance TR20 8ST
Restaurant/Cafe/Canteen

Maenporth Leisure Complex
Falmouth TR11 5HN
Retailers - other

Maggie SS35 - Home Caterer
TR26
Other catering premises

Maggies Country Kitchen
Saint Columb TR9
Other catering premises

Maharajah
Newquay TR7 2NE
Restaurant/Cafe/Canteen

Maid On Wheels
TR14
Mobile caterer

Maison Ca Phe
Wadebridge PL27 7NS
Restaurant/Cafe/Canteen

Majestic Wine
Truro TR1 2EQ
Retailers - other

Majorsteps Childcare
Saint Columb TR9 6TJ
Caring Premises

Makoti's Kitchen
PL12
Other catering premises

Malcolm Barnecutt
Penmayne PL27 6NW
Retailers - other

Malcolm Barnecutt
Liskeard PL14 3JA
Retailers - other

Malcolm Barnecutt
Wadebridge PL27 7DG
Takeaway/sandwich shop

Malcolm Barnecutt
Bodmin PL31 2HQ
Restaurant/Cafe/Canteen

Malcolm Barnecutt
Bodmin PL31 1HA
Retailers - other