| S & A Bett Ltd | Louth | A rating |
| S & A Private Limited | Todmorden | A rating |
| S & A Properties (South Wales) Limited | Cardiff | A rating |
| S & A RETAIL LIMITED | BLACKBURN | A rating |
| S & A RETAILERS LTD | Wolverhampton | A rating |
| S & ALIM BUILDERS LIMITED | Sunbury-On-Thames | A rating |
| S & B Accountants Limited | London | A rating |
| S & B Food LTD T/A Roosters Piri Piri | London | A rating |
| S & B STORES LTD | Reading | A rating |
| S & Co Solicitors Ltd | Manchester | A rating |
| S & D Components Ltd TA RAF Group | Rainham | A rating |
| S & D Glory Limited | London | A rating |
| S & D Meat & Poultry Ltd | Birmingham | A rating |
| S & D SOHO LTD | LONDON | A rating |
| S & D SUPERMARKET WOLVERHAMPTON LTD T/A S&D SUPERMARKET | WOLVERHAMPTON | A rating |
| S & G BATTERSEA LIMITED | LONDON | A rating |
| S & G Discount Ltd. T/As Valley Discount Store | Leicester | A rating |
| S & G MINIMARKET LIMITED | London | A rating |
| S & G Patel Limited | Bexleyheath | A rating |
| S & H (Fife) Limited | Leven | A rating |
| S & J Business Advisors Ltd | London | A rating |
| S & J FISHERIES LIMITED | Ivybridge | A rating |
| S & J International (UK) Ltd | Wimbledon | A rating |
| S & J SUPERSTORE LIMITED | Kent | A rating |
| S & K (COVENTRY) LIMITED | Coventry | A rating |
| S & K Associates Ltd | Ilford | A rating |
| S & K LAW LTD, T/A: S & K Law Solicitors | DARTFORD | A rating |
| S & K News Food Store | Tunbridge Wells | A rating |
| S & K TRADING LTD T/A Best One | Canvey Island, Essex | A rating |
| S & L Contracts | Carnlough | A rating |
| S & L MURPHY LIMITED | EXETER | A rating |
| S & M CONVENIENCE LIMITED | Redditch | A rating |
| S & M FRESH HALAL MEAT LIMITED | Manchester | A rating |
| S & M HALAL MEAT HYDE LIMITED | Manchester | A rating |
| S & M International (UK) Limited | Bradford | A rating |
| S & M Leo's | Manchester | A rating |
| S & M OFF LICENCE LIMITED | Manchester | A rating |
| S & M RECRUITMENT LTD | Dereham | A rating |
| S & M SYSTEMS LTD | Edinburgh | A rating |
| S & M Tapers Ltd | Gloucestershire | A rating |
| S & N Capital Ltd | Luton | A rating |
| S & N Care Ltd | West Malling | A rating |
| S & N LONDON LTD | London | A rating |
| S & P Legal Ltd | London | A rating |
| S & P Mohamedally | Croydon | A rating |
| S & P S Fashions Ltd | Londonderry | A rating |
| S & P STORES Ltd T/A MINI MARKEET - PREMIER EXPRESS | Northampton | A rating |
| S & Q FRESH FISH & SEAFOOD LIMITED | LONDON | A rating |
| S & R Heating and Plumbing Limited | Leicester | A rating |
| S & R Razzaq Property | Blantyre | A rating |
| S & S BLISS LTD | London | A rating |
| S & S CARE (UK) LTD | Flintshire, | A rating |
| S & S COMMERCIAL TRADING LTD | Huddersfield | A rating |
| S & S Globetrotter Limited | Royal Wootton Bassett | A rating |
| S & S Green Grocers Limited T/A Holloway Meat and Grocery | OXFORD | A rating |
| S & S Group Ltd TA Pepes Piri Piri | Reading | A rating |
| S & S HALAL BUTCHER MEAT LIMITED | London | A rating |
| S & S Healthcare Limited | Sheffield | A rating |
| S & S INNOVATIVE LTD T/A Payslip Accountants | Swindon | A rating |
| S & S INVESTMENTS (BOLTON) LTD | Bolton | A rating |
| S & S Partnership | Kent | A rating |
| S & S SECURITY LTD | LUTON | A rating |
| S & S SISTERS LTD T/A WINGERS | Lichfield | A rating |
| S & S STATION LTD | Manchester, | A rating |
| S & S Store | Wales | A rating |
| S & S Subs Limited | Eastleigh | A rating |
| S & S Support Services | Ilford | A rating |
| S & S TORRY LTD | ABERDEEN | A rating |
| S & Sangha Transport Ltd | Leicester | A rating |
| S & T Enterprises Limited | Birmingham | A rating |
| S & T OUTPOST LTD | London | A rating |
| S & T RECYCLING LTD | Glasgow | A rating |
| S & T Ventures T/A Moonlight Tandoori Restaurant | Essex | A rating |
| S & V | LANCASHIRE | A rating |
| S & V BARTON LTD | NORTHAMTON | A rating |
| S & V FOODS LTD T/A Salt & Vinegar | London | A rating |
| S & V MANAGEMENT LIMITED | Bristol | A rating |
| S & V NEWS | LONDON | A rating |
| S & V Traders Limited | CANVEY ISLAND | A rating |
| S &R General Stores Ltd | Penygraig | A rating |
| S A Builders (WM) Ltd | Birmingham | A rating |
| S A BUILDING CONTRACTORS UK LIMITED | Bolton | A rating |
| S A Construction & Building Ltd | Birmingham | A rating |
| S A GROUP SERVICES LTD | London | A rating |
| S A Jamali & Co Ltd (t/a S.A.J Legal) | London | A rating |
| S A M FURNITURE LTD | Bradford | A rating |
| S A MARKETING LTD | Glasgow | A rating |
| S A R I Consulting Limited | LONDON | A rating |
| S A RAHMAN CONSULTING LTD | Slough | A rating |
| S A Xpress Limited | London | A rating |
| S AND A AUTO LTD | LEICESTER | A rating |
| S and B Hospitality Limited | Fife | A rating |
| S and G L Aswat and Sons Limited | Preston | A rating |
| S AND J BROTHERS LIMITED | Ilford | A rating |
| S AND K PVT LTD | LOUGHTON | A rating |
| S B BREDBURY LTD T/A SHABAZ BALTI HOUSE | Stockport | A rating |
| S B BREDBURY LTD, T/A Shabaz Balti House | Cheshire | A rating |
| S B Fish (Agency) Ltd | Troon | A rating |
| S BROTHERS LIMITED | Hampshire | A rating |
| S BURGER LIMITED | LONDON | A rating |
| S C Jewellery Design | EDINBURGH | A rating |
| S C Johnson Ltd | Camberley | A rating |
| S C Mcallister & Co Ltd [Naval Architects] | York | A rating |
| S C NEWS (BACUP) LTD | Bacup | A rating |
| S Cars Northampton Ltd | Northampton | A rating |
| S CHAHAL CONSTRUCTION UK LIMITED | Wolverhampton | A rating |
| S D BUILDING AND CONSTRUCTION LTD | Southall | A rating |
| S D INT LTD | Bradford | A rating |
| S D RAWAT LTD | Manchester | A rating |
| S D TOOLS LTD | London | A rating |
| S D V Joshua LTD | Bedlington | A rating |
| S Deepa Ltd | Ipswich | A rating |
| S Dobb and G Hudson | Belper | A rating |
| S Dynamics Ltd | Shinfield | A rating |
| S F CONTINENTAL LTD | Glasgow | A rating |
| S Felts Limited | Rochdale | A rating |
| S Fiori Ltd t/a Jamavar | London | A rating |
| S FORD AUTOS LIMITED | LONDON | A rating |
| S G EVANS CONSTRUCTION LTD | LUTON | A rating |
| S G Transport Limited | Kent | A rating |
| S GEACH T/A ENGLISH OAK CARE HOMES | FAREHAM | A rating |
| S GORDON CATERING LTD | BRACKNELL | A rating |
| S H & M J Investment Limited | Cardiff | A rating |
| S H SOLICITORS LTD | Birmingham | A rating |
| S I Foods (Leicester) Limited | Leicester | A rating |
| S I GROUP - UK, LTD | Wolverhampton | A rating |
| S I K PVT Ltd | Chelmsford | A rating |
| S I Sealy & Associates Ltd | Stockport | A rating |
| S J Fashions London Limited | IPSWICH | A rating |
| S J Nathans Limited | Ellesmere Port | A rating |
| S J PITTMAN LIMITED | Surrey | A rating |
| S J PITTMAN LTD | 1 High Street | A rating |
| S J Superstore LTD T/A Nisa | Southampton | A rating |
| S K (Newhall) Ltd | Coventry | A rating |
| S K CATERING | BEDFORD | A rating |
| S K Contracts (UK) Ltd | Wednesfield | A rating |
| S K Diamonds Ltd | Birmingham | A rating |
| S K Express | Walthamstow | A rating |
| S K FISHRIES LTD | Hillingdon | A rating |
| S K FUEL LIMITED | Belton | A rating |
| S K Motors Reading Limited | Reading | A rating |
| S K PHARMACARE LTD | NEWCASTLE UPON TYNE | A rating |
| S K Property Services Ltd | Leyton | A rating |
| S K Punia Accountants LLP | Ilford | A rating |
| S K RETAILERS LTD T/A PWLL Stores | Llanelli | A rating |
| S K Sub Limited | Brighton | A rating |
| S KANG CONSTRUCTION LTD | Slough | A rating |
| S Khan Pharma Ltd | Leeds | A rating |
| S Koronka Mfg Ltd | Kinross | A rating |
| S L C Geomatic Solutions Ltd | Aylesbury | A rating |
| S L Hotel Ltd | Lymington | A rating |
| S L RAINBOW HOLDINGS UK PVT LTD | Workingham | A rating |
| S Leggate & Sons LTD | BOSTON | A rating |
| S M Contracts Limited | London | A rating |
| S M ENTERPRISE(WALES) LTD | Swansea | A rating |
| S M F Limited | Salford | A rating |
| S M Food & Wines Ltd | Hindhead | A rating |
| S M GRAYS SUPERMARKET LTD | Grays,London | A rating |
| S M Lighting (Scotland) Ltd | GLASGOW | A rating |
| S M S DHALIWAL TRANSPORT LIMITED | Southall | A rating |
| S M Specialist Cars Ltd | Bedford | A rating |
| S M Travel | Bradford | A rating |
| S management | london | A rating |
| S MARC LIMITED T/A PREMIER | Coventry | A rating |
| S Michael Hospitality Limited | Crieff | A rating |
| S N JAMAN LTD | WORTHING | A rating |
| S N S B Ltd t/a Roop Cottage Nursing and Residential Home | West Yorkshire | A rating |
| S N Service Station Ltd | London | A rating |
| S Nepali Dental Surgery | Consett | A rating |
| S Nessa Catering LTD t/a Pink Garlic | LONDON | A rating |
| S News | Nottingham | A rating |
| S P A Enterprise Services Limited | Uxbridge | A rating |
| S P Jain London School of Management Limited | London | A rating |
| S P Medley Ltd T/A Hawes Whiston & Co. Chemist | Bath | A rating |
| S P S Supermarket Ltd | Nottinghamshire | A rating |
| S P Supermarket | Buckinghamshire | A rating |
| S Paul Ltd T/A Govan Dental Care | Glasgow | A rating |
| S Plus Textile Sourcing Limited | Nottingham | A rating |
| S R (Aberdeen) Ltd | Aberdeen | A rating |
| S R (Rosemount) LTD | Aberdeen | A rating |
| S R Chopra Limited | London | A rating |
| S R Health Carers Limited t/a Walfinch Milton Keynes and Bedford | Milton Keynes | A rating |
| S R MANAGEMENT PVT LTD | KENT | A rating |
| S R Private Ltd | Chichester | A rating |
| S R S Aromatics Ltd | Bury St. Edmunds | A rating |
| S R Software Solutions Ltd (trading address) | Milton Keynes | A rating |
| S R Star Ltd | Peterborough | A rating |
| S R WIN CONVENIENCE STORE LTD T/A PREMIER | Moreton | A rating |
| S S AUTO SERVICES LIMITED | London | A rating |
| S S Builder 4 U ltd | Leicester | A rating |
| S S CONSTRUCTION & ELECTRICALS LTD | HAYES | A rating |
| S S ENTERPRISE STORE LTD | Coventry | A rating |
| S S Haulage (Derby) Limited | Littleover | A rating |
| S S LADIES WEAR (UK) LTD | BIRMINGHAM | A rating |
| S S Patel Limited t/a Keldergate News & Off Licence Limited | Leeds | A rating |
| S S Photay & Assocs | Gravesend | A rating |
| S S R Enterprises Ltd | Kent | A rating |
| S S R FAST FOODS LIMITED | London | A rating |
| S S TRANSPORT LIMITED | COVENTRY | A rating |
| S S VENTURES LTD | Cheshire | A rating |