The Horse Box
Penzance TR20 9PF
Mobile caterer

The Horseshoe Inn
Tresparrett PL32 9ST
Pub/bar/nightclub

The House
St Austell PL25 4DB
Restaurant/Cafe/Canteen

The House Supply Co
Wadebridge PL27 7FE
Retailers - other

The Hub Vegetarian Cafe
Liskeard PL14 4AP
Restaurant/Cafe/Canteen

The Hungry Sailor Cafe
Par PL24 2TL
Takeaway/sandwich shop

The Hut At Atlantic Reach
Newquay TR8 4LX
Takeaway/sandwich shop

The Ice Cream Cellar
Newquay TR7 3LU
Retailers - other

The Ice Cream Hut
Helston TR12 7NR
Takeaway/sandwich shop

The Ice Cream Kiosk
Penzance TR19 7DF
Takeaway/sandwich shop

The Ice Cream Parlour
PL34
Retailers - other

The Ice Cream Shop
Saint Austell PL25 3NJ
Retailers - other

The Importium
TR16
Mobile caterer

The In Butchers
Torpoint PL11 2AD
Retailers - other

The Indian King Coffee Lounge
Camelford PL32 9PG
Restaurant/Cafe/Canteen

The Inn For All Seasons (incorporating The Fish Bar)
Redruth TR16 4AP
Restaurant/Cafe/Canteen

The Institute
Praze-an-Beeble TR14 0JU
Other catering premises

The Jam First
Camborne TR14 0PU
Restaurant/Cafe/Canteen

The Jam Pot
Gwithian TR27 5BU
Restaurant/Cafe/Canteen

The Jazz Kitchen
Bude EX23 8QT
Restaurant/Cafe/Canteen

The Jolly Roger
Saint Blazey PL24 2LJ
Takeaway/sandwich shop

The Jolly Roger Tavern
Saint Austell PL26 6BT
Pub/bar/nightclub

The Jolly Sailor
Looe PL13 2EP
Pub/bar/nightclub

The Journeyman Restaurant
Little Petherick PL27 7QU
Restaurant/Cafe/Canteen

The Kelp Canteen
Falmouth TR11 3JT
Mobile caterer

The Kenton
Newquay TR7 3LX
Hotel/bed & breakfast/guest house

The King Doniert
Liskeard PL14 6AB
Pub/bar/nightclub

The King Of Prussia
Fowey PL23 1AT
Restaurant/Cafe/Canteen

The Kings
Falmouth TR11 3EQ
Pub/bar/nightclub

The Kings Arms
Lostwithiel PL22 0BL
Pub/bar/nightclub

The Kitchen @ Truro Rugby Club
Truro TR1 1NY
Pub/bar/nightclub

The Kitchen Front
EX23
Mobile caterer

The Kraken
Newquay TR7 1PF
Takeaway/sandwich shop

The Lamorna Wink
Penzance TR19 6XQ
Pub/bar/nightclub

The Lands End Hotel
Sennen Cove TR19 7AA
Hotel/bed & breakfast/guest house

The Larder
Newquay TR7 1EY
Retailers - other

The Learning Tree (Cornwall) Ltd
Illogan Highway TR15 3LG
Caring Premises

The Lifeboat House
Helston TR12 6SX
Restaurant/Cafe/Canteen

The Lifeboat Inn
St Ives TR26 1LF
Pub/bar/nightclub

The Liscawn
Torpoint PL11 3BD
Hotel/bed & breakfast/guest house

The Little Boutique Bakery - Home Caterer
TR15
Other catering premises

The Little Cornish Cake Hole
Helston TR13 3PL
Takeaway/sandwich shop

The Little Cornish Pantry
Newquay TR8 4FF
Restaurant/Cafe/Canteen

The Little Greek Grill
TR15
Mobile caterer

The Little Ice Cream Shop
Lostwithiel PL22 0DX
Retailers - other

The Little Lobster Box (Mobile Unit)
Newquay TR7 1DT
Mobile caterer

The Little Pasty Shop
Newquay TR7 1EP
Takeaway/sandwich shop

The Little Pig
Bude EX23 9PZ
Restaurant/Cafe/Canteen

The Little Plaice Fish & Chip Shop
Saint Blazey PL24 2NF
Takeaway/sandwich shop

The Little Scone Stop
TR26
Other catering premises

The Loaded Scone Co.
Falmouth TR11 3DH
Restaurant/Cafe/Canteen

The Lobster Pot
Padstow PL28 8AJ
Retailers - other

The Lock Gates Cafe
Bude EX23 8LG
Restaurant/Cafe/Canteen

The Lodge
Falmouth TR11 2DH
Restaurant/Cafe/Canteen

The Loft Hatch
Saint Austell PL26 6QQ
Mobile caterer

The Loft Restaurant
St Ives TR26 1LZ
Restaurant/Cafe/Canteen

The Logan Rock Inn
Lower Drift TR19 6LG
Pub/bar/nightclub

The Loggans Moor
Hayle TR27 5DG
Restaurant/Cafe/Canteen

The London Inn
Penzance TR18 2SR
Pub/bar/nightclub

The London Inn
Padstow PL28 8AN
Pub/bar/nightclub

The Longboat Hotel
Penzance TR18 2HZ
Pub/bar/nightclub

The Longstore Lemon Street
Truro TR1 2PN
Restaurant/Cafe/Canteen

The Lookout
Saint Columb TR9 6DE
Restaurant/Cafe/Canteen

The Lookout
Looe PL13 1AL
Restaurant/Cafe/Canteen

The Lookout Guesthouse
St Austell PL25 3TA
Hotel/bed & breakfast/guest house

The Lowen School
Gunnislake PL18 9NS
School/college/university

The Lunch Club
Truro TR4 9BA
Other catering premises

The Mad Hatter
Hayle TR27 4DX
Restaurant/Cafe/Canteen

The Makers
Saint Ives TR26 2LR
Retailers - other

The Maltsters Arms
Wadebridge PL27 6EU
Pub/bar/nightclub

The Manor Sports Bar
Newquay TR8 4LX
Pub/bar/nightclub

The Manse Residential Care Home
Newquay TR8 5LB
Caring Premises

The Marina Cafe
Torpoint PL10 1HG
Restaurant/Cafe/Canteen

The Mariners
Falmouth TR11 4AU
Pub/bar/nightclub

The Mariners And Sharps Brewery
PL27
Mobile caterer

The Mariners Public House
Rock PL27 6LD
Restaurant/Cafe/Canteen

The Market Inn
Liskeard PL14 5DG
Pub/bar/nightclub

The Market Place Tea Room
Saint Ives TR26 1RZ
Restaurant/Cafe/Canteen

The Marula Tree
Torpoint PL11 2JS
Restaurant/Cafe/Canteen

The May Tree Table Table
Helston TR13 8FZ
Pub/bar/nightclub

The Meat Counter
Falmouth TR11 3JE
Restaurant/Cafe/Canteen

The Meeting Place
Looe PL13 2AF
Other catering premises

The Melting Pot Kitchen
TR7
Mobile caterer

The Mermaid
Bude EX23 8AT
Takeaway/sandwich shop

The Mermaid Cafe
St Austell PL26 6JH
Restaurant/Cafe/Canteen

The Mess Hall
Lostwithiel PL22 0BN
Restaurant/Cafe/Canteen

The Mevagissey Seafood Company
PL26
Other catering premises

The Mexico Inn
Penzance TR20 8JD
Pub/bar/nightclub

The Middle Shop
Penzance TR18 2PG
Retailers - other

The Milk Bar
St Ives TR26 1LP
Restaurant/Cafe/Canteen

The Milk Barn Cafe
Helston TR12 7HW
Restaurant/Cafe/Canteen

The Mill Cafe
Bodmin PL30 5JU
Restaurant/Cafe/Canteen

The Mill House Inn
Tintagel PL34 0HD
Pub/bar/nightclub

The Mixer
TR16
Mobile caterer

The Mockingbird
Truro TR1 2XH
Restaurant/Cafe/Canteen

The Moor Cafe
Bodmin PL31 2NR
Restaurant/Cafe/Canteen

The Mote
Port Isaac PL29 3RB
Restaurant/Cafe/Canteen

The Mounts Bay Inn
Helston TR12 7HN
Pub/bar/nightclub

The Mowhay
Wadebridge PL27 6SE
Restaurant/Cafe/Canteen

The Museum Tearooms
Looe PL13 2RD
Restaurant/Cafe/Canteen