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S L Flett & Son - Other farming of animals
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S Rorie - Plumber
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Sanday Airport - Other supporting air transport activities
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Sanday Junior High School - General secondary education
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Sanday Post Office - National post activities
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Sands Hotel - Hotels and motels, with restaurant
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Scorrabrae Inn - Bar
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Scorralee B & B - Hotels and motels, with restaurant
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Scottish Society For The Prevention Of Cruelty To Animals - Social work activities without accommodation
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Shapinsay Primary School - General secondary education
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Sheila Fleet - Other business activities not elsewhere classified
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Smith Diagnostics - Maintenance and repair of motor vehicles
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Spence Magnus - Other farming of animals
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St Andrews Primary School - General secondary education
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St Margarets Hope Police Station - Public security. law and order activities
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St Margaret's Hope Post Office - National post activities
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Stronsay Junior High School - General secondary education
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Stronsay Post Office - National post activities
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Sue & Sew - Manufacture of other outerwear
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Sui Generis - Manufacture of other furniture
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Swannay Post Office - National post activities
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