| Shoulder of Mutton | Front Street, Brampton, Cumbria, CA8 1NG |
| Smiley's | 70 Botchergate, Carlisle, Cumbria, CA1 1QS |
| Sportsman Inn | Heads Lane, Carlisle, Cumbria, CA3 8AG |
| Sportsman Inn | Laversdale, Irthington, Carlisle, Cumbria, CA6 4PJ |
| St Margaret Mary Parish Community Centre | Scalegate Road, Carlisle, Cumbria, CA2 4JX |
| St Nicholas Arms | 47 London Road, Carlisle, Cumbria, CA1 2LE |
| Stag Inn | Crosby on Eden, Carlisle, Cumbria, CA6 4QN |
| STOBART TRUCKSTOPS LTD | Kingstown Industrial Estate, Carlisle, Cumbria, CA3 0JR |
| Stony Holme Golf Club | St Aidan's Road, Carlisle, Cumbria, CA1 1LS |
| Terminal | Unit 8 & 8a, English Gate Plaza, Carlisle, Cumbria |
