This report investigates the responses of small and medium-sized enterprises (SMEs) in the United Kingdom to the disruption caused by the COVID-19 pandemic. It examines the impact of the pandemic on SMEs, their decision-making processes during this period, the major challenges they faced, and the key opportunities that emerged. The research employs a qualitative approach, utilizing secondary data sources such as journal articles, online reports, and government documents. Through thematic analysis, the report identifies positive immediate responses for SMEs, highlights their decision-making processes, outlines major challenges like declining sales and supply chain issues, and analyzes opportunities such as embracing digital marketing and adapting to new consumer behaviors. The study also touches upon the effectiveness of national policy interventions in supporting SMEs during the crisis.