| 51801 | Smart Guard Limited | 1 | £2,745 |
| 51802 | Smart Guard Security Ltd (Dissolved) | 1 | £0 |
| 51803 | Smart Hospitals Ltd | 1 | £0 |
| 51804 | Smart Interior Fit Out Ltd | 1 | £2,007 |
| 51805 | 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 | £4,741 |
| 51806 | Smart Metering Systems plc | 1 | £0 |
| 51807 | Smart Money Online | 1 | £8,491 |
| 51808 | Smart Move Sales & Service Limited | 1 | £2,711 |
| 51809 | Smart Move Supported Housing Ltd | 1 | £0 |
| 51810 | Smart NYD Limited t/a New York Diner | 1 | £0 |
| 51811 | Smart Office Solutions Limited | 1 | £0 |
| 51812 | Smartpark and SMG Meet and Greet | 1 | £0 |
| 51813 | Smart Parking Ltd | 1 | £564 |
| 51814 | Smartpay Payment Solutions | 1 | £4,989 |
| 51815 | Smart People UK Ltd | 1 | £757 |
| 51816 | Smart Planet Media | 1 | £1,000 |
| 51817 | Smart Scaffolding Limited | 1 | £0 |
| 51818 | Smartsec Solutions Limited | 1 | £0 |
| 51819 | Smart Separations Limited (in voluntary liquidation) Secretary of State for Business and Trade | 1 | £0 |
| 51820 | Smart Services Logistics UK Ltd | 1 | £0 |
| 51821 | Smart Smile Care Limited t/a First Dental Care | 1 | £0 |
| 51822 | Smart Systems Limited | 1 | £7,855 |
| 51823 | Smart Tan UK Ltd | 1 | £0 |
| 51824 | Smart Tax & Accountancy Ltd | 1 | £0 |
| 51825 | Smartuki Motorsport Limited (previously named as second respondent but now dissolved) | 1 | £15,938 |
| 51826 | Smart Utilities Scotland Limited | 1 | £0 |
| 51827 | Smart Vehicle Storage Limited | 1 | £0 |
| 51828 | Smartway Health and Social Care Ltd | 1 | £0 |
| 51829 | Smart Windscreens Limited | 1 | £0 |
| 51830 | Smart Workwear Ltd | 1 | £3,424 |
| 51831 | Smartypantsltd | 1 | £0 |
| 51832 | Smashed Patties (Greenock) Limited | 1 | £1,146 |
| 51833 | Smashed Patties Limmited | 1 | £1,850 |
| 51834 | Smash Monkey Productions Ltd Heard | 1 | £1,390 |
| 51835 | SMB 2001 Limited (In Liquidation) | 1 | £58,632 |
| 51836 | SM Bayne & Co Ltd | 1 | £0 |
| 51837 | Smbc | 1 | £0 |
| 51838 | SMBC Nikko Capital Markets Ltd | 1 | £0 |
| 51839 | SMB Electrical Contractors Limited | 1 | £0 |
| 51840 | SMB Interiors Ltd | 1 | £0 |
| 51841 | S McDonald, an Inspector appointed by City of Edinburgh Council | 1 | £0 |
| 51842 | S McIntosh (consultant) | 1 | £0 |
| 51843 | S McKee | 1 | £0 |
| 51844 | SMC Premier Group Limited | 1 | £0 |
| 51845 | SMDG Coachworks Limited | 1 | £7,610 |
| 51846 | SME (PIZZA) Limited | 1 | £1,342 |
| 51847 | SM Foods Ltd | 1 | £0 |
| 51848 | SMG Europe Holdings Limited | 1 | £0 |
| 51849 | SMG Europe Holdings Limited t/a ASM Global | 1 | £0 |
| 51850 | SM Global Consultancy Limited (t/a Staffing Match) | 1 | £0 |
| 51851 | SM Global Consultancy Ltd TA Staffing Match | 1 | £0 |
| 51852 | SMG (UK) Limited | 1 | £0 |
| 51853 | S&M Healthcare Limited | 1 | £0 |
| 51854 | S&M Herling Limited | 1 | £9,677 |
| 51855 | SM Homecare services Ltd trading as Caremark Coventry | 1 | £0 |
| 51856 | Smie UK Ltd | 1 | £0 |
| 51857 | SMI Group Ltd | 1 | £0 |
| 51858 | Smile Care Salford Ltd | 1 | £0 |
| 51859 | Smile Care South Limited | 1 | £0 |
| 51860 | Smile Foster Care Limited | 1 | £0 |
| 51861 | Smile Hairdressing Limited | 1 | £0 |
| 51862 | Smilepod Limited | 1 | £0 |
| 51863 | Smile Publications Ltd | 1 | £0 |
| 51864 | Smileright Dencare Limited | 1 | £0 |
| 51865 | Smile Studio Penarth Ltd | 1 | £0 |
| 51866 | Smile Together Dental CIC | 1 | £0 |
| 51867 | Smisby Arms Limited | 1 | £0 |
| 51868 | Smith and Byford Limited | 1 | £340 |
| 51869 | Smith and Graham Solicitors | 1 | £0 |
| 51870 | Smith and Williamson Corporate Services Ltd | 1 | £0 |
| 51871 | Smith & Brock | 1 | £0 |
| 51872 | Smith Brothers Marine Ltd | 1 | £0 |
| 51873 | Smith Brothers Stores Limited | 1 | £0 |
| 51874 | Smithers MSE Limited | 1 | £0 |
| 51875 | Smith Fencing Limited | 1 | £0 |
| 51876 | Smith & Nephew Healthcare Limited | 1 | £0 |
| 51877 | Smithridge Healthcare | 1 | £0 |
| 51878 | Smiths Business Information Services Ltd | 1 | £0 |
| 51879 | Smiths Detection Watford Limited | 1 | £0 |
| 51880 | Smiths Mechanical Services Ltd | 1 | £0 |
| 51881 | Smiths of Bath Ltd | 1 | £4,769 |
| 51882 | S m i t h - Solicitor The Scottish Ministers | 1 | £0 |
| 51883 | Smith’s Property Services | 1 | £716 |
| 51884 | Smith v Riverside Health and Fitness Ltd (in Liquidation) | 1 | £0 |
| 51885 | Smith v Warrington & Halton Teaching Hospitals NHS Foundation Trust | 1 | £0 |
| 51886 | SM & KE Limited t/a Flynn’s Boatyard | 1 | £0 |
| 51887 | SML Payroll Ltd | 1 | £0 |
| 51888 | S & M Ltd | 1 | £163 |
| 51889 | S M Melksham | 1 | £0 |
| 51890 | Smokeball UK | 1 | £0 |
| 51891 | Smoke & Mercy Limited (in liquidation) | 1 | £1,353 |
| 51892 | Smokers Lutterworth Limited (T/a Smokers Smokehouse And Bar) | 1 | £1,668 |
| 51893 | Smokin’ Gun Fitness Ltd | 1 | £0 |
| 51894 | Smokin Skulls Ltd | 1 | £0 |
| 51895 | Smokin V’s Real BBQ | 1 | £0 |
| 51896 | SMO Media Limited t/a Smart Money Online | 1 | £15,359 |
| 51897 | S Moore | 1 | £0 |
| 51898 | Smooth Accounting | 1 | £0 |
| 51899 | Smooth Gym Limited | 1 | £0 |
| 51900 | Smoothies and Bites Ltd | 1 | £2,198 |