| Salutation Hotel - Hotels and motels, with restaurant |
| Scottish Agronomy Ltd - Agricultural service activities |
| Scottish Gliding Centre - Operation of sports arenas and stadiums |
| Scottish Ground Care - Agricultural service activities |
| Scottish Natural Heritage - Social work activities without accommodation |
| ServiceMaster Contract Services (Tayside Fife) - Manufacture of office machinery |
| Sherry Developments - Painting and glazing |
| Shoppextra - Retail sale of books, newspapers and stationary |
| Sigma Communications & Marketing - Business and management consultancy activities |
| Smith Street Motors - Maintenance and repair of motor vehicles |
| Solutions - Business and management consultancy activities |
| South Lissens Pottery - Manufacture of other ceramic products |
| Sporting Chance - Other retail sale in specialised stores |
| Sports Turf Services - Operation of sports arenas and stadiums |
| St Serfs Crafts - Other retail sale in non-specialised stores |
| St Serfs Crafts - Other retail sale in non-specialised stores |
| St Serfs & Orwell Medical Practices - Medical practice activities |
| Stewart Funeral Directors Ltd - Funeral and related activities |
| Stewart & Smart - Maintenance and repair of motor vehicles |
| Stewarts - Agricultural service activities |
| Strathtay Gardening - Agricultural service activities |
| Sunrise - Restaurant |
| Swansacre Playgroup Association - Primary education |
| Switch Stance Board Store - Other retail sale in specialised stores |
| Scottish Gliding Union Ltd - Membership Organisation Providing Gliding Lessons |
| Sife Computers - Computer Systems Retailers |
| S. Koronka (manufacturing) Ltd - Oil Tank Manufacturers And Agricultural Products |
| Scent From Heaven - Floristry |
| Stewart Funeral Directors Ltd - Funeral Directors |
| Salutation Hotel - Hotel |
| Stewart & Co Seedsman - Turfing Contractors And Turf Supplies |
| South Lissens Pottery - Pottery Manufacturers |
| Sheila Christie & Jocelyn Glebocki - Restaurant |
| S M Bayne & Co - Bakers' Shops |
| Switch Stance Board Store - Other Spec.ret.dist(non-Food) |
| Sporting Chance - Sportsgoods Retailers |
| Stellar Brands Scotland Ltd - Wholesalers Of Wine & Beer |
| Sasi Thai Massage & Beauty Spa - Massage Therapist |