| ID | Name | Type |
|---|---|---|
| #14481 | The Shaw Brothers | Z |
| #14482 | The Silent Corner | Z |
| #14483 | The Simulacra | ? |
| #20620 | The Skunkworks | P |
| #14484 | The Smart Soft | Z |
| #14485 | The Smith's Snackfood Company | Z |
| #17736 | The Software Bank | X |
| #14486 | The Software Business | Z |
| #17740 | The Software Club | S |
| #17756 | The Software Shop | A |
| #17914 | The Software Store | P |
| #14487 | The Software Toolworks Inc | Z |
| #17759 | The Software Workshop | S |
| #17771 | The Spectrum Adventure Club | U |
| #20554 | The Spectrum Brotherhood | P |
| #14488 | The Spud | ? |
| #14489 | The Spy | ? |
| #14490 | The Stock Exchange | Z |
| #14491 | The Stranglers | Z |
| #19551 | The Sun Newspaper | Z |