Detailed Answer
Correct answer: (D)
Hunca Munca Pets, an unincorporated business carried on by Lucinda Laws and Jane James with a view of profit.
Hunca Munca Pets is not a legal entity separate from its owners, Lucinda Laws and Jane James: it is a partnership between Lucinda and Jane within section 1 of the Partnership Act 1890. Each of the others - Halcyon Holidays plc, Barry Jenkinson Ltd and Acomb Foxwood Solicitors LLP - are recognised by the law as legal entities separate from their owners.