| Pagan Osborne | Anstruther | Solicitors | |
| Paper Box The | Lundin Links | Newsagents | |
| Paterson Neil | Upper Largo | Painter / Decorator | |
| Pathhead Nurseries Flower Shop | Anstruther | Florist | |
| Paverite | Elie | Landscapers | |
| Pavillion Café | Elie | Cafes | |
| Peddie A. R. | Ansturhter | Farms | |
| Peddie P & A | St Monans | Farms | |
| Penman J. B. | Crail | Butcher | |
| Petrie Clare | St Monans | Health & Beauty | |
| Pet's Pantry | Anstruther | Pet Care | |
| Pittenweem Bowling & Tennis Club | Pittenweem | Sports | |
| Pittenweem Fish & Chip Bar | Pittenweem | Food & Drink | |
| Porter Jas W. | Anstruther | Farms | |
| Pretty Details | Lundin Links | Art & Craft |