Salisbury  B and B
Scunthorpe B and B
Sheffield B and B

Skegness B and B
Shrewsbury B and B
Slough B and B
Solihull B and B
Southampton B and B
Southend-On-Sea B and B
South London B and B
Southport B and B
South Shields B and B
Spalding B and B
St Albans B and B

St Andrews B and B
St Austell B and B
St Helens B and B
St Helier B and B

St Peter Port B and B
Stafford B and B
Stevenage B and B
Stirling B and B
Stockport B and B
Stockton-On-Tees B and B
Stoke-On-Trent B and B

Stonehaven B and B

Stranraer B and B
Stratford-Upon-Avon B and B

Strathmiglo B and B
Sunderland B and B
Sutton B and B
Sutton Coldfield B and B
Swansea B and B
Swindon B and B