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Sail Orkney - Sea and coastal water transport
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Sanderlay Guest House - Hotels and motels, with restaurant
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SAS Business Supplies - Retail sale of books, newspapers and stationary
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Scott John & Miller Ltd - Manufacture of gas
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Scottish Natural Heritage - Social work activities without accommodation
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Scottish Water - Collection, purification and distribution of water
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Seagear Supplies - Other supporting water transport activities
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Sheriff Clerk (Court) - Justice and judicial activities
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Short Breaks & Supported Accomodation - Youth hostels and mountain refuges
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Sinclair - Hairdressing and other beauty treatment
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Soli-Deo - Other retail sale in non-specialised stores
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Solveig - Hairdressing and other beauty treatment
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St Colms Day Centre - Social work activities without accommodation
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St Magnus Cathedral - Activities of religious organisations
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St Magnus Festival - Operation of arts facilities
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St Ola Hotel - Hotels and motels, with restaurant
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St Olafs Stores - Retail sale of footwear and leather goods
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St Rognvald House - Social work activities with accommodation
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Steven R Paterson Ltd - Plumber
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Stevenson - Retail sale of books, newspapers and stationary
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Stuart W Burgher - Dental practice activities
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Style Studio - Hairdressing and other beauty treatment
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Support Training Ltd - Adult and other education not elsewhere classified
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Sutherland TV Services - Repair of electrical household goods
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Streamline Shipping Agencies Ltd. - Shipping And Forwarding Agents
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Scapa Distillery - Distilleries
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S Metcalf - Livestock Farming
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Steven R Paterson Ltd - Plumbing And Heating Contractors
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Stan Pyke - Residential Building Construction Contractors
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Scenic Orkney - Tour Operator
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steven meek - Desktop Publishing Service
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