| Safety Products | Sales Promotion Consultants | Schools & Colleges - National | Signs |
| Solar Energy | Stud Farms | Summer Camps | Sunbed Supplies & Sunroom Equipment |
| Sunbeds & Sunrooms | Sunglasses | Supermarkets | Surfing Equipment |
| Surgical Supplies | Surveying Instruments | Surveyors - Building | Surveyors - General Practice |
| Surveyors - Geodetic | Surveyors - Hydrographic | Surveyors - Land | Surveyors - Marine |
| Surveyors - Mineral | Surveyors - Planning & Surveyors Development | Surveyors - Quantity | Swap Shops |
| Sweet Shops | Sweets - Distributors | Sweets - Manufacturing | Sweets - Wholesale |
| Swimming Instructors | Swimming Pools | Swimming Pools - Contractors | Swimming Pools Equipment & Swimming Pools Supplies |
| Synagogue | Saddlers Makers & Harness - Makers | Safe Deposit Centres | Safes & Vaults |
| Safety Consultants & Safety Training | Sailing Schools | Sailmakers & Repairs | Sales Training |
| Salt | Salvage | Sand & Gravel | Sand Blasting & Shot Blasting |
| Sand Blasting Equipment & Shot Blasting Equipment | Sandwich Bars & Delivery Services | Sanitary Disposal Service | Sanitary Ware |
| Satellite Television Services & Cable Television Services | Sauna Baths | Sauna -Manufacturers & Sauna Supplies | Sausage Casings |
| Sausage Manufacturers' Equipment & Sausage Manufacturers Supplies | Sausages - Manufacturing | Sawmills | Sawmills - Machinery |
| Saws | Saws - Sharpening & Saws Repairing | Scaffolding & Formwork | Scales Equipment & Weighing Equipment |
| School Furniture | School Supplies | School Uniforms & School Accessories | Schools - Childcare Training |
| Schools - Cookery | Schools - Correspondence | Schools - Nursery & Kindergarten | Schools - Special |
| Schools - Summer | Schools & Colleges - 3rd Level (I.T.) | Schools & Colleges - 3rd Level (Teacher Training) | Schools & Colleges - 3rd Level (Universities) |
| Schools & Colleges - Further Education | Schools & Colleges - Post Primary & Tutorial | Schools & Colleges - Vocational | Schools & Colleges Business,Commercial & Design |
| Schools & Colleges-Third Level (D.I.T.) | Schools, Colleges & Tutorial Centres | Scientific Instruments | Scrap Iron & Metals |
| Screens | Screws | Sculptors & Sculpture | Seafood |
| Sealing Compounds | Sealing Contractors | Seals | Seating - Commercial |
| Seating - Vehicle | Seaweed Processors | Secondary Windows | Second-Hand shops |
| Secretarial Services | Security Devices, Seals & Tags | Security Services | Seeds & Bulbs |
| Self Catering Holidays | Senior Citizen - Services | Septic Tanks | Septic Tanks - Cleaning |
| Service Stations - Cars | Sewage Authorities | Sewing Machines | Sewing Machines - Industrial |
| Sewing Machines - Repairing | Sheep Breeders & Sheep Dealers | Sheep Dipping | Sheep Shearers |
| Sheepskin Products | Sheet Metal | Sheet Metal Fabrication | Sheet Metal Working Machinery |
| Shelving | Shelving & Racking | Ship Brokers | Ship Builders & Ship Repairers |
| Ship Chandlers | Shipping Agents & Forwarding Agents | Shipping Companies | Shirts & Pyjamas |
| Shock Absorbers | Shoe & Footwear Components & Aids | Shoe Manufacturing & Footwear Manufacturing | Shoe Repairs & Footwear Repairs |
| Shoe Shops & Footwear Shops | Shoe Wholesale & Footwear Wholesale | Shoes Shops & Footwear Shops | Shooting Amenities |
| Shop Fitters | Shop Fittings & Shop Shop Equipment | Shop Fronts | Shopping Centres |
| Show Jumping Equipment | Shower Equipment & Shower Repairs | Shutters | Sign Making Materials |
| Sign Writers | Signalling Equipment | Silk Screens Machines & Silk Screens Supplies | Silver |
| Silversmiths & Goldsmiths | Silverware | Sinks | Site Development |
| Site Investigations | Skate Parks & Skate Rinks | Ski Equipment & Ski Courses | Schools - Special Needs |
| Skin Treatment | Skip Hire | Solicitors Speciality Guide - Employment Law | Slaters & Tilers |
| Solicitors Speciality Guide - Family Law | Slicing Machines | Solicitors Speciality Guide - Medical Negligence Law | Slimming Management & Weight Management |
| Solicitors Speciality Guide - Personal Injury | Smoked Foods | Stage - Lighting & Equipment | Snooker Clubs & Billiards Clubs |
| Stairlifts | Snooker Tables & Snooker Tables Accessories | Stereo & Hi Fi Equipment, Supplies & Repairs | Snow Clearing Equipment |
| Stone - Cleaning & Restoring | Soaps - Manufacturing | Social Clubs | Social Service Organisations & Welfare Organisations |
| Soft Drinks - Manufacturers & Soft Drinks Suppliers | Soft Furnishings | Solar Energy - Heating | Solarium Equipment |
| Soldering Equipment & Solderin Supplies | Solicitors | Solicitors Referral Service | Song Writers |
| Sound Engineers | Sound Equipment & Sound Systems | Sound Equipment & Systems - Hire | Sound Equipment Repairs & Sound Systems Repairs |
| Souvenirs | Souvenirs - Manufacturing | Souvenirs - Wholesale | Speech Therapists & Language Therapists |
| Speech Training | Speedometers - Repairing | Spillage Control & Spillage Prevention | Spinologists |
| Sponges | Sports Complexes & Leisure Complexes | Sports Consultants & Leisure Consultants | Sports Clubs & Sports Associations |
| Sports Goods - Manufacturing | Sports Goods - Wholesale | Sports Goods & Sports Goods Equipment | Sports Grounds Contractors |
| Sports Grounds Markings | Sports Injury Clinics | Sports Psychologists | Sports Wear |
| Spray Painting Contractors | Spraying Equipment | Springs | Sprockets |
| Squash Courts | Stables - Manufacturing | Stage Lighting & Stage Lighting Equipment | Stainless Steel |
| Stainless Steel - Fabrications | Stair Edgings | Staircases - Spiral | Stairs |
| Stamp Dealers | Staples Machines & Stapling Machines | Static Electricity Control | Stationery |
| Stationery - Law | Stationery - Manufacturing | Stationery - Wholesale | Statistical Services |
| Statue Restoration | Steam - Cleaning | Steel | Steel - Alloy & Steel Tool |
| Steel - Stockholders | Steel - Structural | Steel Buildings | Steel Erectors |
| Steel Fabrications | Steel Fixing | Steel Flooring | Steel Frame Housing |
| Steel Plates | Steel Processors | Steeplejacks | Stencils & Stencil Supplies |
| Stereo Equipment, Supplies & Repairs & Hi Fi Equipment, Supplies & Repairs | Stevedores | Stock Control Systems | Stock Exchanges |
| Stockbrokers | Stocktaking Services | Stone | Stone - Cleaning |
| Stone Masons | Stoneworking Machinery | Storage - Data Storage & Documents Storage | Storage & Self Service Storage |
| Storage Systems & Storage Equipment | Stove Enamelling | Stoves | Strapping |
| Street Furniture | Stress Management | Structural Repairs |