| Awaiting | Scottish Childrens Reporter Administration | Other catering premises | Orkney Islands | KW15 1LX |
| Pass | Shapinsay Community School | School/college/university | Orkney Islands | KW17 2DY |
| Awaiting | Shapinsay Honey | Farmers/growers | Orkney Islands | KW17 2DX |
| Pass | Shapinsay Kirk Cafe | Restaurant/Cafe/Canteen | Orkney Islands | KW17 2EA |
| Awaiting | Shapinsay Nursery | School/college/university | Orkney Islands | KW17 2DY |
| Awaiting | Shore T's | Other catering premises | Orkney Islands | KW17 2PU |
| Pass | Shorelands Bed and Breakfast and tours | Hotel/bed & breakfast/guest house | Orkney Islands | KW15 1PP |
| Pass | Sinclair Breweries Ltd | Manufacturers/packers | Orkney Islands | KW16 3LT |
| Pass | Sinclair General Stores | Retailers - other | Orkney Islands | KW17 2BA |
| Pass | Sinclair's Sandwiches | Manufacturers/packers | Orkney Islands | KW17 |
| Pass | Sinclairs Ice Cream | Retailers - other | Orkney Islands | KW15 1HQ |
| Pass | Skaill House Gift Shop | Retailers - other | Orkney Islands | KW16 3LR |
| Pass | Skara Brae Cafe | Restaurant/Cafe/Canteen | Orkney Islands | KW16 3LR |
| Pass | Skello Shop | Retailers - other | Orkney Islands | KW17 2DD |
| Pass | Smiddybrae House | Hospitals/Childcare/Caring Premises | Orkney Islands | KW17 2HH |
| Pass | Smithfield Hotel | Restaurant/Cafe/Canteen | Orkney Islands | KW17 2HT |
| Awaiting | Some Good Cuppa | Mobile caterer | Orkney Islands | KW15 |
| Awaiting | South Ronaldsay Community Association | Retailers - other | Orkney Islands | KW17 2TN |
| Pass | St Andrews Community Association | Restaurant/Cafe/Canteen | Orkney Islands | KW17 2QU |
| Awaiting | St Andrews Nursery | School/college/university | Orkney Islands | KW17 2QG |
| Pass | St Andrews Primary School | School/college/university | Orkney Islands | KW17 2QG |
| Pass | St Colms Cafe and Crafts | Restaurant/Cafe/Canteen | Orkney Islands | KW15 1RR |
| Pass | St Colms Centre | Restaurant/Cafe/Canteen | Orkney Islands | KW15 1RR |
| Pass | St Ola Hotel | Hotel/bed & breakfast/guest house | Orkney Islands | KW15 1LE |
| Pass | St Rognvald House | Hospitals/Childcare/Caring Premises | Orkney Islands | KW15 1BB |
| Pass | St. Magnus Cafe | Restaurant/Cafe/Canteen | Orkney Islands | KW15 1PA |
| Pass | Standing Stones Hotel | Hotel/bed & breakfast/guest house | Orkney Islands | KW16 3JX |
| Awaiting | Steadscakes | Other catering premises | Orkney Islands | KW17 |
| Pass | Stenness Community Association | Other catering premises | Orkney Islands | KW16 3LB |
| Pass | Stenness Community School | School/college/university | Orkney Islands | KW16 3LB |
| Awaiting | Stenness Nursery | School/college/university | Orkney Islands | KW16 3LB |
| Pass | Storehouse B & B | Hotel/bed & breakfast/guest house | Orkney Islands | KW17 2AR |
| Pass | Streamline Shipping | Distributors/Transporters | Orkney Islands | KW15 1GG |
| Pass | Stromabank Hotel Longhope Ltd | Hotel/bed & breakfast/guest house | Orkney Islands | KW16 3PA |
| Pass | Stromness Academy | School/college/university | Orkney Islands | KW16 3JS |
| Pass | Stromness Community Centre - Lost Orchards Bar | Restaurant/Cafe/Canteen | Orkney Islands | KW16 3BA |
| Pass | Stromness Community Fridge | Retailers - other | Orkney Islands | KW16 3BU |
| Awaiting | Stromness ELCC (Nursery) | School/college/university | Orkney Islands | KW16 3JS |
| Pass | Stromness Golf Club Ltd | Restaurant/Cafe/Canteen | Orkney Islands | KW16 3DW |
| Pass | Stromness Primary School | School/college/university | Orkney Islands | KW16 3JS |
| Awaiting | Stronsay Community Food Hub | Retailers - other | Orkney Islands | KW17 2AR |
| Pass | Stronsay Hotel | Hotel/bed & breakfast/guest house | Orkney Islands | KW17 2AR |
| Pass | Stronsay Junior High School | School/college/university | Orkney Islands | KW17 2AE |
| Awaiting | Stronsay Junior High School Nursery | School/college/university | Orkney Islands | KW17 2AE |
| Awaiting | Sue Spence | Farmers/growers | Orkney Islands | KW15 |
| Pass | Sunbean Coffee House | Restaurant/Cafe/Canteen | Orkney Islands | KW15 1DN |
| Pass | Sunnybrae Day Centre | Hospitals/Childcare/Caring Premises | Orkney Islands | KW15 1BF |
| Pass | Susan's | Other catering premises | Orkney Islands | KW17 |
| Pass | Sutherlands Garage | Retailers - other | Orkney Islands | KW16 3JY |
| Pass | Tae Wirk a Wark Baking | Manufacturers/packers | Orkney Islands | KW17 |