| 51501 | S Maris Ltd | 1 | £0 |
| 51502 | Smart 4.0 Engineering Limited | 1 | £25,282 |
| 51503 | Smart Capital Technology Limited | 1 | £0 |
| 51504 | Smart Catering Solution Limited | 1 | £0 |
| 51505 | Smartchoice Dental Construction Ltd | 1 | £0 |
| 51506 | Smartcomm Ltd | 1 | £0 |
| 51507 | Smart CT Ltd | 1 | £0 |
| 51508 | Smart DCC Limited | 1 | £0 |
| 51509 | Smart Deep Clean Services Ltd | 1 | £0 |
| 51510 | Smart Electrical & Security Limited | 1 | £0 |
| 51511 | Smart Energy Review Limited | 1 | £19,290 |
| 51512 | Smart energy sense Ltd | 1 | £0 |
| 51513 | Smarter Data Management Limited | 1 | £0 |
| 51514 | Smarter Home Improvements Ltd | 1 | £0 |
| 51515 | Smarter Logistix Ltd (In creditors voluntary liquidation) | 1 | £0 |
| 51516 | Smarter Metering Services Ltd | 1 | £0 |
| 51517 | SmartFrame Technologies Ltd | 1 | £0 |
| 51518 | Smart Garden Products Ltd | 1 | £0 |
| 51519 | Smart Group Service | 1 | £0 |
| 51520 | Smart Group Services | 1 | £0 |
| 51521 | Smart Guard Limited | 1 | £0 |
| 51522 | Smart Guard Security Ltd (Dissolved) | 1 | £0 |
| 51523 | Smart Hospitals Ltd | 1 | £0 |
| 51524 | Smart Interior Fit Out Ltd | 1 | £0 |
| 51525 | Smart Medical Clinics Ltd (Respondent 1/R1) Mr. Martin Dace (Respondent 2/R2) Ms. Monika Mordel (Respondent 3/R3) Ms. Sylvia Nieciecka (Respondent 4/R4) Mr. Michael Spira (Respondent 5/R5) Mr. Mike Parker (Respondent 6/R6) | 1 | £0 |
| 51526 | Smart Metering Systems plc | 1 | £0 |
| 51527 | Smart Money Online | 1 | £0 |
| 51528 | Smart Move Sales & Service Limited | 1 | £0 |
| 51529 | Smart Move Supported Housing Ltd | 1 | £0 |
| 51530 | Smart NYD Limited t/a New York Diner | 1 | £0 |
| 51531 | Smart Office Solutions Limited | 1 | £0 |
| 51532 | Smartpark and SMG Meet and Greet | 1 | £0 |
| 51533 | Smart Parking Ltd | 1 | £0 |
| 51534 | Smartpay Payment Solutions | 1 | £2,821 |
| 51535 | Smart People UK Ltd | 1 | £0 |
| 51536 | Smart Planet Media | 1 | £0 |
| 51537 | Smart Scaffolding Limited | 1 | £0 |
| 51538 | Smartsec Solutions Limited | 1 | £0 |
| 51539 | Smart Separations Limited (in voluntary liquidation) Secretary of State for Business and Trade | 1 | £0 |
| 51540 | Smart Services Logistics UK Ltd | 1 | £0 |
| 51541 | Smart Smile Care Limited t/a First Dental Care | 1 | £0 |
| 51542 | Smart Systems Limited | 1 | £0 |
| 51543 | Smart Tan UK Ltd | 1 | £0 |
| 51544 | Smart Tax & Accountancy Ltd | 1 | £0 |
| 51545 | Smartuki Motorsport Limited (previously named as second respondent but now dissolved) | 1 | £0 |
| 51546 | Smart Vehicle Storage Limited | 1 | £0 |
| 51547 | Smartway Health and Social Care Ltd | 1 | £0 |
| 51548 | Smart Windscreens Limited | 1 | £0 |
| 51549 | Smart Workwear Ltd | 1 | £0 |
| 51550 | Smartypantsltd | 1 | £0 |
| 51551 | Smashed Patties (Greenock) Limited | 1 | £0 |
| 51552 | Smashed Patties Limmited | 1 | £0 |
| 51553 | Smash Monkey Productions Ltd Heard | 1 | £0 |
| 51554 | SMB 2001 Limited (In Liquidation) | 1 | £0 |
| 51555 | SM Bayne & Co Ltd | 1 | £0 |
| 51556 | Smbc | 1 | £0 |
| 51557 | SMBC Nikko Capital Markets Ltd | 1 | £0 |
| 51558 | SMB Electrical Contractors Limited | 1 | £0 |
| 51559 | SMB Interiors Ltd | 1 | £0 |
| 51560 | S McCrossan (counsel) | 1 | £0 |
| 51561 | S McDonald, an Inspector appointed by City of Edinburgh Council | 1 | £0 |
| 51562 | S McIntosh (consultant) | 1 | £0 |
| 51563 | S McKee | 1 | £0 |
| 51564 | SMC Premier Group Limited | 1 | £0 |
| 51565 | SMDG Coachworks Limited | 1 | £0 |
| 51566 | SME (PIZZA) Limited | 1 | £0 |
| 51567 | SM Foods Ltd | 1 | £0 |
| 51568 | SMG Europe Holdings Limited | 1 | £0 |
| 51569 | SMG Europe Holdings Limited t/a ASM Global | 1 | £0 |
| 51570 | SM Global Consultancy Limited (t/a Staffing Match) | 1 | £0 |
| 51571 | SM Global Consultancy Ltd TA Staffing Match | 1 | £0 |
| 51572 | SMG (UK) Limited | 1 | £0 |
| 51573 | S&M Healthcare Limited | 1 | £0 |
| 51574 | S&M Herling Limited | 1 | £0 |
| 51575 | Smie UK Ltd | 1 | £0 |
| 51576 | SMI Group Ltd | 1 | £0 |
| 51577 | Smile Care Salford Ltd | 1 | £0 |
| 51578 | Smile Care South Limited | 1 | £0 |
| 51579 | Smile Foster Care Limited | 1 | £0 |
| 51580 | Smile Hairdressing Limited | 1 | £0 |
| 51581 | Smilepod Limited | 1 | £0 |
| 51582 | Smile Publications Ltd | 1 | £0 |
| 51583 | Smileright Dencare Limited | 1 | £0 |
| 51584 | Smile Studio Penarth Ltd | 1 | £0 |
| 51585 | Smile Together Dental CIC | 1 | £0 |
| 51586 | Smisby Arms Limited | 1 | £0 |
| 51587 | Smith and Byford Limited | 1 | £0 |
| 51588 | Smith and Graham Solicitors | 1 | £0 |
| 51589 | Smith and Williamson Corporate Services Ltd | 1 | £0 |
| 51590 | Smith & Brock | 1 | £0 |
| 51591 | Smith Brothers Marine Ltd | 1 | £0 |
| 51592 | Smith Brothers Stores Limited | 1 | £0 |
| 51593 | Smithers MSE Limited | 1 | £0 |
| 51594 | Smith Fencing Limited | 1 | £0 |
| 51595 | Smithridge Healthcare | 1 | £0 |
| 51596 | Smiths Business Information Services Ltd | 1 | £0 |
| 51597 | Smiths Detection Watford Limited | 1 | £0 |
| 51598 | Smiths Mechanical Services Ltd | 1 | £0 |
| 51599 | Smiths of Bath Ltd | 1 | £0 |
| 51600 | S m i t h - Solicitor The Scottish Ministers | 1 | £0 |