| 5 | Sacred Heart PS Dining Centre | School/college/university | Fermanagh and Omagh | BT78 1QE |
| 3 | Sadie's Pantry | Mobile caterer | Derry City and Strabane | BT78 |
| 3 | Sadie’s Pantry Kitchen | Other catering premises | Derry City and Strabane | BT78 |
| 4 | Sallys | Pub/bar/nightclub | Fermanagh and Omagh | BT78 1DW |
| Exempt | Salon Services Ltd | Retailers - other | Fermanagh and Omagh | BT78 1EE |
| 5 | Sassy Bakes | Other catering premises | Fermanagh and Omagh | BT78 |
| 5 | Schon (Green) | Mobile caterer | Fermanagh and Omagh | BT78 |
| 5 | Scoffs | Takeaway/sandwich shop | Fermanagh and Omagh | BT78 2AA |
| 5 | Scrumptious Bakes | Other catering premises | Derry City and Strabane | BT78 |
| 5 | Sean Ogs | Pub/bar/nightclub | Fermanagh and Omagh | BT78 1BF |
| 5 | Serendipity Artisan Cafe Bar | Restaurant/Cafe/Canteen | Fermanagh and Omagh | BT78 1DW |
| 5 | Seskinore Chapel of Ease | Other catering premises | Fermanagh and Omagh | BT78 1UF |
| 5 | Sharons plaice | Takeaway/sandwich shop | Derry City and Strabane | BT78 4AA |
| 5 | Shireen's Cake Spot | Other catering premises | Fermanagh and Omagh | BT78 |
| Exempt | Slevins Chemist | Retailers - other | Fermanagh and Omagh | BT78 1EL |
| Exempt | Slimming World franchise | Retailers - other | Fermanagh and Omagh | BT78 1QS |
| 5 | Snack Shack | Mobile caterer | Fermanagh and Omagh | BT78 |
| 5 | Spar | Retailers - other | Fermanagh and Omagh | BT78 5ED |
| 4 | Spar | Retailers - other | Fermanagh and Omagh | BT78 3AE |
| Exempt | Sperrin Fine Foods | Distributors/Transporters | Fermanagh and Omagh | BT78 5NF |
| 4 | Sperrin Restaurant | Restaurant/Cafe/Canteen | Fermanagh and Omagh | BT78 5NL |
| 5 | Splash In The Pan | Takeaway/sandwich shop | Fermanagh and Omagh | BT78 1JR |
| 4 | Springhill Golf Club | Pub/bar/nightclub | Fermanagh and Omagh | BT78 3NX |
| 5 | Springlawn House Nursing Home | Hospitals/Childcare/Caring Premises | Fermanagh and Omagh | BT78 1RB |
| Exempt | Spruce Cottage | Hospitals/Childcare/Caring Premises | Fermanagh and Omagh | BT78 3SE |
| 5 | St Conor's PS Meals Kitchen | School/college/university | Fermanagh and Omagh | BT78 5JQ |
| 5 | St Dympna's PS Dining Centre | School/college/university | Fermanagh and Omagh | BT78 3FE |
| 5 | St John's B & E College Meals Kitchen | School/college/university | Fermanagh and Omagh | BT78 3AL |
| 5 | St Joseph's PS Meals Kitchen | School/college/university | Fermanagh and Omagh | BT78 4QY |
| 5 | St Joseph's Parochial Hall | Other catering premises | Fermanagh and Omagh | BT78 1DG |
| 5 | St Lawrence's PS Meals Kitchen | School/college/university | Fermanagh and Omagh | BT78 2NR |
| 5 | St Lawrences Nursery School | School/college/university | Fermanagh and Omagh | BT78 2NR |
| 5 | St Patrick's PS Dining Centre | School/college/university | Fermanagh and Omagh | BT78 2RJ |
| 5 | St Patrick's PS Kitchen | School/college/university | Derry City and Strabane | BT78 4AQ |
| 4 | St Scire's PS Meals Kitchen | School/college/university | Fermanagh and Omagh | BT78 3RB |
| 5 | St. Columba's Parish Church Hall | Other catering premises | Fermanagh and Omagh | BT78 3OX |
| 5 | Stake Out | Takeaway/sandwich shop | Fermanagh and Omagh | BT78 1DN |
| 4 | Strule cafe | Restaurant/Cafe/Canteen | Fermanagh and Omagh | BT78 1BL |
| 5 | Subway | Restaurant/Cafe/Canteen | Fermanagh and Omagh | BT78 1BA |
| 5 | Sugar And Spice Early Years Centre | School/college/university | Fermanagh and Omagh | BT78 4PH |
| 5 | Sunflower early years playgroup | School/college/university | Fermanagh and Omagh | BT78 2BZ |
| Exempt | Superdrug Stores Plc | Retailers - other | Fermanagh and Omagh | BT78 1BP |
| 5 | Supervalu | Retailers - other | Fermanagh and Omagh | BT78 1EE |
| 5 | Supervalu Fintona | Retailers - other | Fermanagh and Omagh | BT78 2AS |
| 5 | Superwhip Ice Cream - PK12 KEN | Mobile caterer | Fermanagh and Omagh | BT78 |
| 5 | Sweet Delight | Other catering premises | Fermanagh and Omagh | BT78 |
| 5 | Sweet Delight , The Chantilly Cream trailer | Mobile caterer | Fermanagh and Omagh | BT78 |
| 5 | Sweet Treats By Sheena Mc Grory | Other catering premises | Fermanagh and Omagh | BT78 |
| Awaiting | Sweet treats by chrissy | Other catering premises | Fermanagh and Omagh | BT78 |
| 5 | Swifdoh's Pizzeria | Takeaway/sandwich shop | Fermanagh and Omagh | BT78 3AB |