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 1FB
Restaurant/Cafe/Canteen

Lucy's Kitchen
Torpoint PL10 1AA
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
PL33
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
Bodmin PL31 1HA
Retailers - other

Malcolm Barnecutt
Launceston PL15 8ER
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
Penmayne PL27 6NW
Retailers - other

Malcolm Barnecutt Bakery
Newquay TR7 3BJ
Retailers - other

Malcolm Barnecutt Bakery
Padstow PL28 8NF
Retailers - other

Malcolm Barnecutt Bakery
Saint Austell PL25 5PX
Retailers - other

Malcolm Barnecutt Bakery
Wadebridge PL27 7GN
Restaurant/Cafe/Canteen

Malcolm Barnecutt Bakery Ltd
Redruth TR15 3ET
Retailers - other

Malcolm Barnecutt Callywith Cabin
Bodmin PL31 2RW
Retailers - other

Malvern House Nursing Home
Saltash PL12 4BG
Caring Premises

Mama Langos - Home Caterer
TR7
Other catering premises

Man Foon House
Bugle PL26 8PE
Takeaway/sandwich shop

Manaccan Primary School
Helston TR12 6HR
Restaurant/Cafe/Canteen

Mandarin Garden
Truro TR1 3DJ
Restaurant/Cafe/Canteen

Mange Tout
TR3
Mobile caterer

Mangos Bar
Falmouth TR11 3DN
Pub/bar/nightclub

Mangos Surf And Turf
Saint Austell PL26 8UF
Restaurant/Cafe/Canteen

Mannings
Truro TR1 2QB
Hotel/bed & breakfast/guest house

Manor Farm Apple Juice
PL14
Manufacturers/packers

Manor House Inn
Rilla Mill PL17 7NT
Pub/bar/nightclub

Manor Made Cornwall
Saint Austell PL25 3RG
Mobile caterer

Manor Made Kitchen
Saint Austell PL26 6DL
Restaurant/Cafe/Canteen

Marazion School
Marazion TR17 0DG
Restaurant/Cafe/Canteen

Marguerite's Catering - Home Caterer
PL26
Other catering premises

Marguerites Mobile Catering
Truro TR1 1RJ
Mobile caterer

Marhamchurch C Of E Academy
Bude EX23 0HY
School/college/university

Marhamchurch Village Shop
Bude EX23 0EN
Retailers - other

Marie's Catering - Home Caterer
PL26
Other catering premises

Marigolds
Perranporth TR6 0BL
Restaurant/Cafe/Canteen

Marina Turkish Kitchen
Falmouth TR11 3DR
Restaurant/Cafe/Canteen

Mariners
Penryn TR10 8BH
Takeaway/sandwich shop

Market Cafe
Liskeard PL14 4AA
Restaurant/Cafe/Canteen

Market Inn
Truro TR1 2LL
Pub/bar/nightclub

Market Way Cafe
Redruth TR15 2AU
Restaurant/Cafe/Canteen

Marks And Spencer
Saint Columb TR9 6NA
Restaurant/Cafe/Canteen

Marks And Spencer
Launceston PL15 9DJ
Retailers - supermarkets/hypermarkets

Marks And Spencer Plc Group
Hayle TR27 5LX
Retailers - supermarkets/hypermarkets

Marlborough School
Falmouth TR11 4HU
Restaurant/Cafe/Canteen

Marmaris Kebab
Falmouth TR11 3DS
Takeaway/sandwich shop