<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/seventeenafiler" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>X-17A-5</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001146350</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <returnCopyFlag>true</returnCopyFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <submissionInformation>
      <periodBegin>01-01-2025</periodBegin>
      <periodEnd>12-31-2025</periodEnd>
      <typeOfRegistrant>
        <typeOfBDRegistrant>Broker-dealer</typeOfBDRegistrant>
      </typeOfRegistrant>
      <materialWeakness>N</materialWeakness>
    </submissionInformation>
    <registrantIdentification>
      <brokerDealerName>LAIDLAW &amp; COMPANY (UK) LTD.</brokerDealerName>
      <businessAddress>
        <com:street1>16 BERKELEY ST.</com:street1>
        <com:street2>SUITE 7.09</com:street2>
        <com:city>LONDON</com:city>
        <com:stateOrCountry>X0</com:stateOrCountry>
        <com:zipCode>W1J 8DZ</com:zipCode>
      </businessAddress>
      <contactPersonName>Arthur J. DaPonte</contactPersonName>
      <contactPersonPhoneNumber>2129534961</contactPersonPhoneNumber>
    </registrantIdentification>
    <accountantIdentification>
      <accountantName>PKF O'Connor Davies, LLP</accountantName>
      <accountantAddress>
        <com:street1>245 Park Avenue</com:street1>
        <com:city>New York</com:city>
        <com:stateOrCountry>NY</com:stateOrCountry>
        <com:zipCode>10167</com:zipCode>
      </accountantAddress>
      <accountantType>Certified Public Accountant</accountantType>
    </accountantIdentification>
    <oathSignature>
      <signPersonName>John Coolong</signPersonName>
      <entityName>LAIDLAW &amp; COMPANY (UK) LTD.</entityName>
      <signDate>01-01-2025</signDate>
      <signature>John Coolomg</signature>
      <oathTitle>CFO</oathTitle>
    </oathSignature>
  </formData>
</edgarSubmission>
