| S & F Investments Ltd | Real estate | 2022 |
| S & G Medical Limited | Health & social care | 2025 |
| S & H Holdings (North West) Ltd | Financial services | 2023 |
| S & H Properties Bolton Limited | Real estate | 2019 |
| S & I Peck Ltd | Other services | 2025 |
| S & J Charnley Limited | Construction | 2007 |
| S & J Projects Ltd | Construction | 2018 |
| S & K C Properties Limited | Real estate | 2025 |
| S & K Convenience Ltd | Extraterritorial | 2019 |
| S & K Leisure Limited | Real estate | 1993 |
| S & K Marketing Limited | | 1990 |
| S & K Retail Ltd | Wholesale & retail | 2016 |
| S & L Manchester Ltd | Real estate | 2020 |
| S & M Flexspace Limited | Real estate | 2026 |
| S & S Construction (N.W.) Ltd | Construction | 2002 |
| S & S Foods Ltd | Hospitality | 2021 |
| S & S Investments (Bolton) Ltd | Wholesale & retail | 2017 |
| S & S Northern Holdings Ltd | Financial services | 2021 |
| S & S Northern Limited | Other services | 1994 |
| S & S Switches Ltd | Wholesale & retail | 2025 |
| S & W Enterprises (Kearsley) Limited | Wholesale & retail | 2015 |
| S & Y Motors Limited | Wholesale & retail | 2012 |
| S &C Wright Property Ltd | Real estate | 2022 |
| S 3 Global Limited | Real estate | 2019 |
| S a Building Contractors UK Limited | Construction | 2016 |
| S and a Engineering Services Limited | Manufacturing | 1995 |
| S and P Phillips Butchers Limited | Wholesale & retail | 2016 |
| S Aziz Estate Limited | Real estate | 2023 |
| S Bays Limited | Information & communication | 2016 |
| S Begum & Co Ltd | Wholesale & retail | 2025 |
| S Chava Ltd | Health & social care | 2019 |
| S Davenport Construction Limited | Construction | 2022 |
| S Dessert Ltd | Hospitality | 2026 |
| S E Central Europe Limited | Financial services | 2014 |
| S E Cook Limited | Construction | 2016 |
| S E Electrical (NW) Ltd | Construction | 2024 |
| S G H (Moulds) Ltd | Manufacturing | 2010 |
| S G H Properties LLP | | 2010 |
| S Gregson Properties Limited | Real estate | 2025 |
| S Guys Limited | Hospitality | 2026 |
| S H Wilkinson Architects Ltd | Professional & scientific | 2016 |
| S Hardman Golf Ltd | Information & communication | 2020 |
| S Homes Properties Ltd | Real estate | 2018 |
| S Iqbal Optics Ltd | Health & social care | 2007 |
| S J B Recovery Ltd | Transport & logistics | 2023 |
| S J Crompton Property Limited | Real estate | 2020 |
| S J Kenny Limited | Wholesale & retail | 2015 |
| S J Projects (NW) Limited | Administrative & support | 2017 |
| S J Traders London Ltd | Wholesale & retail | 2020 |
| S Josan Transport Ltd | Transport & logistics | 2025 |
| S Julien Limited | Other services | 2015 |
| S K B Joinery & Building Management Ltd | Construction | 2018 |
| S K Electrical (NW) Limited | Construction | 2011 |
| S K Locums Limited | Health & social care | 2013 |
| S K Power Solutions Limited | Construction | 2019 |
| S Kashif Ltd | Wholesale & retail | 2023 |
| S Kelly Driver Services Limited | Transport & logistics | 2024 |
| S Lomax Heating Limited | Construction | 2009 |
| S M Fitters Ltd | Construction | 2002 |
| S M Milan Ltd | Transport & logistics | 2020 |
| S M Solid Properties Ltd | Real estate | 2025 |
| S Medical Ltd | Health & social care | 2022 |
| S Mistry Reward Ltd | Professional & scientific | 2025 |
| S Motors NW Ltd | Wholesale & retail | 2021 |
| S Munshi Consulting Services Limited | Administrative & support | 2023 |
| S Murray Developments Limited | Construction | 2023 |
| S N Ahmad Limited | Health & social care | 2012 |
| S O N (Blackburn) Ltd | Hospitality | 2026 |
| S O N (NW) Ltd | Hospitality | 2025 |
| S Optics Limited | Health & social care | 2019 |
| S Peet Consultancy Limited | Construction | 2024 |
| S R Auto Services (Farnworth) Limited | Wholesale & retail | 2019 |
| S R C Motors Ltd | Transport & logistics | 2016 |
| S R Durrani UN Limited | Hospitality | 2023 |
| S R H Properties Limited | Real estate | 2002 |
| S Ridgley Ltd | Hospitality | 2026 |
| S Sorento Ltd | Hospitality | 2025 |
| S SP Horwich Ltd | Hospitality | 2025 |
| S Supercarwash Ltd | Administrative & support | 2026 |
| S T Fitness Limited | Arts & recreation | 2002 |
| S T Walker Limited | Wholesale & retail | 2025 |
| S W Mcqueen Limited | Information & communication | 2021 |
| S Whitfield Service's Ltd | Transport & logistics | 2023 |
| S Y Controls Limited | Construction | 2022 |
| S Y Driveways Ltd | Administrative & support | 2025 |
| S&A Property Partners Ltd | Real estate | 2024 |
| S&B Healthcare Ltd | Health & social care | 2022 |
| S&C (Cheshire) Limited | Manufacturing | 2013 |
| S&C B&B Ltd | Hospitality | 2025 |
| S&D DELIVERY741 Ltd | Transport & logistics | 2022 |
| S&D Taxis Ltd | Transport & logistics | 2023 |
| S&F Multiservices Ltd | Financial services | 2018 |
| S&G Civils Ltd | Construction | 2022 |
| S&I Driving School Limited | Education | 2022 |
| S&J Properties MCR Ltd | Real estate | 2025 |
| S&J Roofing Ltd | Construction | 2026 |
| S&Jt Property Limited | Real estate | 2024 |
| S&Lvs Ltd | Professional & scientific | 2006 |
| S&M (North West) Property Management Ltd | Households | 2024 |
| S&M Foods (Haaa) Ltd | Hospitality | 2026 |