The recent list was obtained by the BBC Wales under the Freedom of Information Act.

The spokesperson urged, “A company must not be registered by a name if, in the opinion of the Secretary of State, its use by the company would be offensive.

More than 3.5 million limited companies are registered in the UK, with about 500,000 new companies incorporated each year.

There are more than 100 sensitive words and expressions that require prior approval from the Secretary of State.

Guidance is also given on words and expressions that could imply a connection with a government department, an administration or a public authority.

Use of some other words and expressions in a company or business name could be a criminal offence, including architect, building society, credit union, physician, social worker, solicitor and surgeon.

Companies House holds responsibility for the incorporation and dissolution of limited companies, as well as the examining of company information and making such information available to the public.

Company information can be found free of charge and documents filed online using the Companies House Service.