| One Eight Six | Live music bar | 186 Deansgate | Wed 21:00–02:00 |
| Osho's Grill Ltd | African restaurant | 1345 Ashton Old Rd | Mon–Sat 14:00–23:00 |
| Pagoda Chinese Cuisine Grill & Sushi Bar | Kosher restaurant | 1, Park Hill, Bury Old Rd | Sat 19:00–00:00 |
| Paradise Island Adventure Golf Manchester | Miniature golf course | The Dome, The Trafford Centre | Mon–Thu 10:00–22:00 |
| Paradise Takeaway | Pakistani restaurant | 600 Stockport Rd | Sun 12:00–00:00 |
| Parrs Wood Entertainment Centre | Cinema | Wilmslow Rd | Daily 11:00–00:00 |
| Paul Cooper Photography | Commercial photographer | 1 | Mon 09:00–23:30 |
| Pets on Jets | Shipping service | 300 World Freight Terminal | Mon–Fri 07:00–23:00 |
| Pizza 88 | Pizza takeaway | 88 Liverpool Rd | Daily 16:00–23:00 |
| Pizza Co. | Pizza delivery | 121 Oxford Rd | Mon 09:00–05:00 |
| Players Lounge Atherton | Snooker and pool club | Victoria Mill, Bolton Old Rd | Fri 12:00–23:00 |
| Podium Restaurant and Bar | British restaurant | Deansgate Hotel, The, 303 Deansgate | Mon–Thu 06:30–10:00, 11:00–23:00 |
| Pong & Puck | Sports bar | 231, 233 Deansgate | Tue–Sat 12:00–23:00 |
| Premier Suite & Lounge | Function room facility | 40 Corporation Rd | Wed 16:00–19:00 |
| Punjabi Dera | Punjabi restaurant | 584 Stockport Rd | Mon–Thu 12:00–02:00 |
| Queer Lit | Specialist book shop | 27 Great Ancoats St | Mon–Wed 09:00–19:00 |
| Rebellion Manchester | Live music venue | 2B Whitworth St W | Tue Open 24 hours |
| Red Lion Withington | Beer garden | Wilmslow Road Withington | Mon–Tue 11:30–23:00 |
| Red Sea Manchester | Eritrean restaurant | 113 Princess Rd | Mon 12:00–00:00 |
| Regent Wholesale Limited | Textile mill | Unit 3 Sherborne St | Mon 22:00–01:00 |
| RNCM (Royal Northern College of Music) | Music school | 124 Oxford Rd | Sat 06:07–00:00 |
| Roccos Desserts | Dessert shop | 74 Tyldesley Rd | Daily 15:00–23:45 |
| Roccos Desserts (Eccles) | Dessert shop | 116 Liverpool Rd | Mon–Fri 17:00–23:00 |
| Rumaan Dial A Shisha | Delivery service | Cheetham Hill Rd | Mon 17:00–00:00 |
| S&D Leisure Europe Ltd | Mobile caterer | Depot, Unit 9 William Chadwick Cl, Collingham St | Mon–Thu 09:00–23:00 |
| Saajan Restaurant | Indian and Pakistani Food | Halal restaurant | 129 Wilmslow Rd | Mon–Thu 16:00–04:00 |
| Safire Restaurant & Grill | Asian fusion restaurant | 275A Upper Brook St | Mon 16:00–23:00 |
| Sandbar Manchester | Gastropub | 120 Grosvenor St | Mon–Wed 12:00–00:00 |
| Sapporo Teppanyaki Manchester | Teppanyaki restaurant | 91-93 Liverpool Rd | Mon–Sat 12:00–23:00 |
| Savanna Pool and Snooker | Snooker and pool club | Unit 2 Albert Cl | Daily 12:30–23:00 |