| 5 | Izzy's Tea Room | Restaurant/Cafe/Canteen | Wigan | WN2 3AN |
| 5 | Jack in the Box Day Nursery | Hospitals/Childcare/Caring Premises | Wigan | WN2 5EG |
| 3 | Joe's Cafe | Restaurant/Cafe/Canteen | Wigan | WN2 5TE |
| 5 | Jui Bu | Takeaway/sandwich shop | Wigan | WN2 2EA |
| 4 | K Food & Wines | Retailers - supermarkets/hypermarkets | Wigan | WN2 2DA |
| 4 | K's Grocer and Off Licence | Retailers - supermarkets/hypermarkets | Wigan | WN2 1JW |
| 5 | KFC | Restaurant/Cafe/Canteen | Wigan | WN2 2AT |
| 3 | Kebab King | Takeaway/sandwich shop | Wigan | WN2 4SJ |
| 4 | Kenny Gs Cafe | Restaurant/Cafe/Canteen | Wigan | WN2 4LG |
| 4 | Kirkless Cafe | Restaurant/Cafe/Canteen | Wigan | WN2 1HF |
| 1 | Kirkless Hall Inn | Hotel/bed & breakfast/guest house | Wigan | WN2 1JW |
| 5 | Kore | Restaurant/Cafe/Canteen | Wigan | WN2 3AA |
| 5 | La Cava Italian Restaurant | Restaurant/Cafe/Canteen | Wigan | WN2 3BU |
| 5 | Lakelands | Hospitals/Childcare/Caring Premises | Wigan | WN2 2LX |
| 5 | Leigh Road Chippy | Takeaway/sandwich shop | Wigan | WN2 4XG |
| 5 | Leoni’s Candy Corner | Restaurant/Cafe/Canteen | Wigan | WN2 |
| 5 | Little Acorn's Hindley Green | Hospitals/Childcare/Caring Premises | Wigan | WN2 4XR |
| 5 | Little Bit Different Event and Catering | Restaurant/Cafe/Canteen | Wigan | WN2 |
| 5 | Little People Day Nursery | Hospitals/Childcare/Caring Premises | Wigan | WN2 1RY |
| Awaiting | Local Kitchen - Landgate Secondary | School/college/university | Wigan | WN2 5JT |
| 5 | Local Kitchen Aspull Church J & I (Ncb) | School/college/university | Wigan | WN2 1QW |
| 5 | Local Kitchen Aspull Holy Family Rc J & I | School/college/university | Wigan | WN2 1EL |
| 4 | Local Kitchen Bickershaw Ce J & I | School/college/university | Wigan | WN2 4AE |
| 5 | Local Kitchen Castle Hill St Philips CE Primary School | School/college/university | Wigan | WN2 4DH |
| 4 | Local Kitchen Hindley Junior and Infant School | School/college/university | Wigan | WN2 3PN |
| 4 | Local Kitchen Ince CE Primary School | School/college/university | Wigan | WN2 2AL |
| 5 | Local Kitchen Oakfield High School | School/college/university | Wigan | WN2 4XA |
| 5 | Local Kitchen Sacred Heart Rc J & I | School/college/university | Wigan | WN2 4HD |
| 4 | Local Kitchen St Davids Ce J & I (Ncb) | School/college/university | Wigan | WN2 1PA |
| 5 | Local Kitchen St Marys Ce J & I | School/college/university | Wigan | WN2 3NX |
| 5 | Local Kitchen St William's Rc J & I | School/college/university | Wigan | WN2 2DG |
| 5 | Lord Nelson Hotel | Restaurant/Cafe/Canteen | Wigan | WN2 3LQ |
| 5 | Luisco Chocolate | Retailers - other | Wigan | WN2 1PE |
| 4 | Mahabharat Restaurant | Restaurant/Cafe/Canteen | Wigan | WN2 3AY |
| 4 | Maidens Butchers Ltd | Retailers - other | Wigan | WN2 3AY |
| 3 | Mandos Grill | Takeaway/sandwich shop | Wigan | WN2 5JA |
| 5 | Market Tavern | Pub/bar/nightclub | Wigan | WN2 3AN |
| 4 | McDonalds | Restaurant/Cafe/Canteen | Wigan | WN2 5BD |
| 5 | McKinley Sweet Treats | Restaurant/Cafe/Canteen | Wigan | WN2 |
| 3 | McTucky's Ltd | Takeaway/sandwich shop | Wigan | WN2 3AN |
| 4 | Mellor Catering Services Ltd @ Cannon Sharples CE P & N School | School/college/university | Wigan | WN2 1BP |
| 5 | Mellors - Newbridge Learning Community | School/college/university | Wigan | WN2 3TL |
| 5 | Mellors Catering - Our Lady's RC Primary School | School/college/university | Wigan | WN2 1RU |
| 5 | Midshire Signature Services Ltd - St Johns C of E Primary School | School/college/university | Wigan | WN2 5QE |
| 4 | Midshire Signature Services Ltd - Hindley Green CP School | School/college/university | Wigan | WN2 4SS |
| 3 | Millers Lane Store | Retailers - other | Wigan | WN2 5DE |
| 4 | Missy's Beauty Bakes | Retailers - other | Wigan | WN2 3PA |
| 5 | Moorgate Inn (The) | Restaurant/Cafe/Canteen | Wigan | WN2 1YL |
| 3 | Moorside Convienience | Retailers - supermarkets/hypermarkets | Wigan | WN2 1XW |
| 4 | Morrisons Daily | Retailers - other | Wigan | WN2 3EE |