| 38101 | Mrs Akhter - Director | 1 | £1,779 |
| 38102 | Mr S Alder, Managing Director. | 1 | £810 |
| 38103 | Mr S Ali, Director | 1 | £3,924 |
| 38104 | Mrs Alison Burrows | 1 | £0 |
| 38105 | Mrs Al Malki | 1 | £8,244 |
| 38106 | Mrs A Loizou (removed as a Respondent by Tribunal order) and Little Adventures Play Centre Ltd (dissolved 22nd November 2021) | 1 | £0 |
| 38107 | Mrs A McKevitt | 1 | £2,066 |
| 38108 | Mr Sam Kelly Health Stores (Wholesale) Limited (In Administration) | 1 | £0 |
| 38109 | Mrs A Mosley- Ford, in house paralegal | 1 | £0 |
| 38110 | Mrs A Mosley-Ford (In-house Solicitor) | 1 | £0 |
| 38111 | Mr Sam Tate | 1 | £2,132 |
| 38112 | Mr Samuel Scragg Maritime and Coastguard Agency | 1 | £0 |
| 38113 | Mrs Angelisa Ralph, Litigation Consultant | 1 | £8,233 |
| 38114 | Mr Sanjay Prashar (solicitor) | 1 | £0 |
| 38115 | Mrs Anna Hardy | 1 | £0 |
| 38116 | Mrs Anne Clark Both T/A “The Polly Tea Rooms” | 1 | £9,873 |
| 38117 | Mrs. Anne Cooke | 1 | £0 |
| 38118 | Mrs Anneke Edmonds | 1 | £0 |
| 38119 | Mrs Ann Jones | 1 | £0 |
| 38120 | Mrs Ann-Marie Campbell | 1 | £0 |
| 38121 | Mrs Ann Muller trading as Ann’s Pasties | 1 | £6,493 |
| 38122 | Mrs A Patel as executor for the estate of Mr Y Patel T/a Trident News and others | 1 | £4,589 |
| 38123 | Mrs A Rai | 1 | £0 |
| 38124 | Mrs A Ralph (Croner Consulting) (7 March 2023) Ms A McDonald (3 May 2023) | 1 | £3,798 |
| 38125 | Mrs A Ralph (Legal Executive) | 1 | £0 |
| 38126 | Mr Sarju Patel, General Manager Interpreter: Ms Haslam, Cantonese speaking | 1 | £0 |
| 38127 | Mrs A Robinson | 1 | £3,354 |
| 38128 | Mrs A Sabesan (Director) | 1 | £4,376 |
| 38129 | Mr S Asad t/a Café Victoria | 1 | £0 |
| 38130 | Mrs A Scott (trading as Meet and Eat) | 1 | £891 |
| 38131 | Mrs A Sentinella and The First Church of Christ, Scientist | 1 | £0 |
| 38132 | Mr S Ash T/A AS Spotworks | 1 | £0 |
| 38133 | Mr S Assaf | 1 | £0 |
| 38134 | Mrs A Sura t/a Pathway Independent Care and Autism Services | 1 | £7,579 |
| 38135 | Mr Satinder Sahota (Consultant) | 1 | £0 |
| 38136 | Mrs A Toase | 1 | £0 |
| 38137 | Mr Saul Goldstein | 1 | £0 |
| 38138 | Mr Saul Marong (Chief Executive) | 1 | £0 |
| 38139 | Mrs A Whittaker, operations manager | 1 | £0 |
| 38140 | Mr S Bailey | 1 | £0 |
| 38141 | Mr S Bains | 1 | £0 |
| 38142 | Mr S Ball – partner | 1 | £27,401 |
| 38143 | Mrs Balvinder Kalsi | 1 | £0 |
| 38144 | Mrs Bamford, in person PRELIMINARY HEARING | 1 | £0 |
| 38145 | Mr S Barrow | 1 | £0 |
| 38146 | Mrs Barts Limited | 1 | £385 |
| 38147 | Mr S Baylis | 1 | £0 |
| 38148 | Mrs B Baker, Company Secretary | 1 | £1,290 |
| 38149 | - Mr S Bee (director) | 1 | £2,242 |
| 38150 | Mr S Bellim, solicitor | 1 | £0 |
| 38151 | Mrs Bellingham | 1 | £0 |
| 38152 | Mr S Bellm, Solicitor | 1 | £0 |
| 38153 | Mr S Belsom T/a SJS Security | 1 | £1,277 |
| 38154 | Mr S Bhat FINAL HEARING | 1 | £0 |
| 38155 | Mrs B Holland trading as the Angel and Station Restaurant | 1 | £0 |
| 38156 | Mr S Bhoodhoo | 1 | £0 |
| 38157 | Mr S Billington | 1 | £0 |
| 38158 | Mr S Bisla, Proprietor | 1 | £250 |
| 38159 | Mr S Boghani and Dr SH Sachedina t/a Alpha Care | 1 | £62,588 |
| 38160 | Mrs Boseley (a Trustee of the Respondent) | 1 | £1,054 |
| 38161 | Mr S Bott | 1 | £0 |
| 38162 | Mr S Brookes of the Respondent | 1 | £6,000 |
| 38163 | Mr S Brougham (representing the committee members of the Merseyside Police Sports and Social Association) | 1 | £0 |
| 38164 | Mr S Brown, Director and Third Respondent | 1 | £835 |
| 38165 | Mr S Buckley; | 1 | £0 |
| 38166 | Mr S Burrage (Director) | 1 | £8,052 |
| 38167 | Mr S Burton | 1 | £0 |
| 38168 | Mr S Butcher | 1 | £0 |
| 38169 | Mrs B Watkins (solicitor) | 1 | £9,492 |
| 38170 | Mrs C | 1 | £34,421 |
| 38171 | Mr Scaif (Director) | 1 | £463 |
| 38172 | Mrs Cairney | 1 | £0 |
| 38173 | Mr S Calvert, manager, with Mr Foster-Morgan, shift manager | 1 | £0 |
| 38174 | Mr S Campbell, Director | 1 | £0 |
| 38175 | Mrs Caroline Brown Second Respondent | 1 | £0 |
| 38176 | Mrs Caroline Roe | 1 | £0 |
| 38177 | Mrs Caroline Timmons t/a Hillside Care Home | 1 | £0 |
| 38178 | Mrs Carol Pratt t/a Pitstop Deli | 1 | £46 |
| 38179 | Mrs C Arora | 1 | £0 |
| 38180 | Mrs Catherine Williams | 1 | £0 |
| 38181 | Mrs C Beamish (Solicitor) | 1 | £0 |
| 38182 | Mrs C Bruce on behalf of her son Mr D Carson (Deceased) | 1 | £0 |
| 38183 | Mrs C Dixon | 1 | £3,618 |
| 38184 | Mrs C Gardier | 1 | £1,671 |
| 38185 | Mrs Chand Khurshid Latif | 1 | £0 |
| 38186 | Mrs Charly White | 1 | £1,237 |
| 38187 | Mr S Cheeseman | 1 | £0 |
| 38188 | Mr S Cheetham | 1 | £0 |
| 38189 | Mrs Cheung, Director | 1 | £0 |
| 38190 | Mrs C Hind | 1 | £0 |
| 38191 | Mrs C Hitchen, Consultant | 1 | £0 |
| 38192 | Mr S Chowdhury (Solicitor) | 1 | £0 |
| 38193 | Mrs Christine Charlton | 1 | £0 |
| 38194 | Mr S Chrysanthou | 1 | £28,270 |
| 38195 | Mr Schwikkard, Director | 1 | £0 |
| 38196 | Mrs C Illing (Solicitor). | 1 | £0 |
| 38197 | Mr S Clarke, company director | 1 | £24,926 |
| 38198 | Mr S Clarkson | 1 | £0 |
| 38199 | Mrs C Leat | 1 | £39,842 |
| 38200 | Mr S Clemett | 1 | £1,050 |