| Cowes, Commercial | 
| Adams William Richard, sec. to Cowes Urban District Council Gas committee, 9 Birmingham road | 
| Airs John Charles, tobacconist, 110 High street | 
| Alexandra Hall (George Crews, mngr.), Birmingham road | 
| Almshouses, Market hill | 
| Annes Pantry (Miss Fellowes-Bassi, proprietress), cafe, Bath road | 
| Arnold Christine (Mrs.), restaurant, 7 The Arcade | 
| Arthur L. M. (Mrs.), Vectis tavern, The Square, High st  | 
| Ash Fannie (Mrs.), fruiterer, 31 Bath road | 
| Ashby A. R. & G., confectioners, 51 High street | 
| Atkey Pascall & Son Ltd., ironmongers, 29 & 30 High street & galvanizers, South Pelham road | 
| Attrill George, printer, Denmark road | 
| Attrill James Alfred, cycle agent, Birmingham road | 
| Bailey William John, solicitor, Birmingham road (attends tues. & fri.) | 
| Baker E. & Sons, bakers, 13 & 14 High street | 
| Baker George & Son, newsagents, Donnithorne, Newport road | 
| Ball James & Son, builders, Victoria road. | 
| Ballard Edwin William, engraver, 1 Essex villas, Fellows road | 
| Bannister Henry & Co. Ltd., rope makers, Mill Hill road | 
| Barnes D. E. (Mrs.), Royalty cafe, Birmingham road | 
| Barrett Louisa Alice (Miss), ladies' tailor, Ivanleigh, Beckford road | 
| Barritt Watson, insurance agent, Beecholme, Mill Hill road | 
| Barton Ernest, baker, Mill Hill road | 
| Barton George E. C., harbour master, St. Wilfred's, Mill Hill road | 
| Batty George, fancy goods, 23 High street | 
| Beken & Son, chemists, Birmingham road & photographers, Bath road | 
| Bell Harrison, mngr. to Lloyds Bank Ltd. & treas. to Cowes Urban District Council & Cowes Harbour Commissioners, 71 High street | 
| Benzie Simpson, watch maker, 61 High street | 
| Beswick Elizabeth (Mrs.), shopkeeper, 1 Union road | 
| Biggs George W., painter, 69 St. Mary's road | 
| Blachford Samuel, cycle dealer, see Clark & Blachford | 
| Blackburn Edward & Son, fishmongers, Medina road | 
| Blake Amy (Miss), confectioner, The Cabin, Mill Hill road | 
| Bloomfield Louisa Jane (Mrs.), fruiterer, 37 High street | 
| Bostock John M.P.S., chemist, 84 High street | 
| Bradfield Ellen (Mrs.), shopkeeper, Albert street | 
| Brawn & Co. butchers, 62 High street | 
| Brett Arthur, Anchor inn, 1 High street | 
| Briggs Henry W. & Son, window cleaners, Tower ho. Newport road | 
| Bright & Minns Limited, dyers & cleaners, 49 High street | 
| British Legion (The) (Cowes branch) (George Batty, hon. sec.), 23 High street | 
| Browitt Maurice, fishmonger, Granville road | 
| Brown Elsie M. (Miss), private school, Greenbank, Granville road | 
| Brown John Henry, grocer, 84 Arctic road | 
| Brown's Stores, grocers, 130 High street | 
| Buckler Oliver, hairdresser, 54 High street | 
| Bull Edith J. (Miss), newsagent, York street | 
| Burchell Bros., outfitters, 4 High street | 
| Burke Robert George, accountant, 61 Birmingham road | 
| Butchers James Henry, dairyman, Broadfields, Park road | 
| Cass David John, plumber, 54 St. Mary's road | 
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