Private 265766 Robert BACON - Loyal North Lancashire Regiment, 1st/12th Bn.
Corporal 240911 James Dawson BADDELEY - South Lancashire Regiment, 2nd/5th Bn.
Lance Corporal 2106 Harold BADDLEY - South Lancashire Regiment, 1st/4th Bn.
Private 16411 Sidney BAGNALL - Lancashire Fusiliers, 2nd Bn.
Private 201957 Harold BAILEY - Manchester Regiment, 1st/10th Bn.
Private 9141 David BAIN - South Lancashire Regiment, 1st Bn.
Private 16598 John BAIN - Royal Scots, 13th Bn.
Private 341691 Joseph BAIN - Royal Army Medical Corps, 1st/3rd West Lancs Field Amb.
Private 6822 Daniel BAINES - South Lancashire Regiment, 2nd Bn.
Corporal 14475 Harry BAINES - King's (Liverpool Regiment), 4th Bn.
Lance Corporal 29233 James BAINES - Cheshire Regiment, 13th Bn.
Private 49436 John BAINES - King's (Liverpool Regiment), 4th Bn.
Private 260181 Peter BAINES - Cheshire Regiment, 1st/6th Bn.
Corporal 12017 Thomas BAINES - South Lancashire Regiment, 6th Bn.
Private 8264 William Henry BAINES - King's (Liverpool Regiment), 1st Bn.
Private 300182 Joseph BAKER - King's (Liverpool Regiment), 18th Bn.
Private M2/222700 Jaques BALASANIANZ - Royal Army Service Corps, M.T.
Lance Corporal 64798 Richard Roberts BALDWIN - Machine Gun Corps,
Rifleman 2181 Alfred BALL - South Lancashire Regiment, 1st/5th Bn.
Private 5998 Edward Charles BALL - South Lancashire Regiment, 2nd Bn
Corporal G/1298 George BALL - Royal Fusiliers, 4th Bn.
Lance Corporal 11322 John BALL - Royal Fusiliers, 3rd Bn.
Private 19367 John BALL - King's (Liverpool Regiment), 13th Bn.
L BALL - , Unidentified
Private 7316 Richard BALL - Lancashire Fusiliers, 10th Bn.
Private 19383 Thomas BALL - King's (Liverpool Regiment), 13th Bn.
Company Serjeant Major 241268 Thomas Henry BALL - South Lancashire Regiment, 2nd/5th Bn.
Private 110296 Thomas James BALL - The King's (Liverpool Regiment), 1st/10th Bn.
Rifleman 2404 Walter BALL - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 3846 Mark BALLENTINE - South Lancashire Regiment, 1st/5th Bn.
Private 41158 Edward BALMER - King's (Liverpool Regiment), 14th Bn.
Private 241515 William BALMER - South Lancashire Regiment, 1st/5th Bn.
Private 17432 James Edward BAMBER - Royal Dublin Fusiliers, 1st Bn.
Private 15646 Edward BANKS - South Lancashire Regiment, 6th Bn.
Private 12399 Ralph BANKS - South Lancashire Regiment, 7th Bn.
Private 19693 Thomas BANKS - South Lancashire Regiment, 2nd Bn
Driver 5450 Joseph BANNISTER - Royal Field Artillery, 25th Bty. 35th Bde.
Private 24548 Paul BANNISTER - Royal Welsh Fusiliers, 3rd Bn.
Private 21097 Thomas Stanley BARCLAY - South Lancashire Regiment, 11th Bn.
Private L/5412 William BARDSLEY - 5th (Royal Irish) Lancers,
- BARKER - , Unidentified
Serjeant 23317 Charles BARKER - Machine Gun Corps, 31st Bn.
Gunner 86173 Hugh BARKER - Royal Field Artillery, 'C' Bty. 74th Bde.
J BARKER - , Unidentified
Gunner 92828 Robert BARKER - Royal Garrison Artillery, 154th Siege Bty.
Private 47534 Albert BARNES - Lancashire Fusiliers, 1st Bn.
Second Lieutenant Aubrey BARNES - King's (Liverpool Regiment), 17th Bn.
Sapper 7335 Edgar BARNES - Royal Engineers, 2nd/1st West Lancs Field Coy.
Lance Serjeant 79282 Edward BARNES - Canadian Infantry (Alberta Regiment), 31st Bn.
Serjeant 49440 John BARNES - Lancashire Fusiliers, 19th Bn.
Lance Corporal 8050 John Clement BARNES - North Staffordshire Regiment, 1st Bn.
Private 7341 William BARNES - South Lancashire Regiment, 2nd Bn.
Private 27630 Albert BARNETT - Loyal North Lancashire Regiment, 10th Bn.
Serjeant 300522 James Gerald BARON - King's (Liverpool Regiment), 18th Bn.
Private 11602 Harry BARR - South Lancashire Regiment, 2nd Bn.
D BARRELL - , Unidentified
A BARRETT - , Unidentified
Private 8047 Michael BARRETT - Lancashire Fusiliers, 11th Bn.
Private 28633 William Ellis BARRETT - South Lancashire Regiment, 9th Bn.
Private 6341 Herbert BARRON - King's (Liverpool Regiment), 1st/10th Bn.
Private 1807 Thomas BARRON - Royal Army Medical Corps, 64th West Lancs Field Amb (TF).
Sapper 6825 William Henry BARRON - Royal Engineers, 1st/1st West Lancs Field Coy.
C BARROW - , Unidentified
Lance Corporal 12111 Horace Leonard BARROW - South Lancashire Regiment, 2nd Bn.
Private 22548 Thomas BARROW - South Lancashire Regiment, 7th Bn.
Lance Serjeant 11973 Patrick BARRY - South Lancashire Regiment, 6th Bn.
Sapper 7172 Alfred BARTON - Royal Engineers, 1st North Lancs Field Coy.
Rifleman R/9677 Frank BARTON - King's Royal Rifle Corps, 8th Bn.
Private 75134 George Herbert BARTON - Royal Welsh Fusiliers, 9th Bn.
Gunner 187083 Harold BARTON - Royal Horse Artillery, 'B' Bty. 161st Bde.
Private 29231 Harold BARTON - Cheshire Regiment, 16th Bn.
Private 22407 Henry James BARTON - King's Own (Royal Lancaster Regiment), 8th Bn.
Private 266065 Richard BARTON - Loyal North Lancashire Regiment, 1st/5th Bn.
Guardsman 28255 Robert BARTON - Grenadier Guards, 4th Bn.
Corporal S/4610 William BARTON - Black Watch (Royal Highlanders), 9th Bn.
Private 1715 David BARWELL - 3rd Dragoon Guards (Prince of Wales' Own),
Private 61325 Frederick BATE - Manchester Regiment, 12th Bn.
Private 357836 William Frederick BATE - King's (Liverpool Regiment), 10th Bn.
Private 15898 David John BATES - South Lancashire Regiment, 2nd Bn.
Private 4487 Ernest BATES - Lancashire Fusiliers, 1st Bn.
Bombardier 5462 Frederick BATES - Royal Horse Artillery, 'B' Bty. 88th Bde.
Captain Frederick BATES - Mercantile Marine, S.S. Meroe
Private 203228 Henry BATES - South Lancashire Regiment, 1st/4th Bn. 'D' Coy.
Private 49373 John BATES - Lancashire Fusiliers, 19th Bn.
Private 241110 Joseph BATES - South Lancashire Regiment, 1st/5th Bn.
Rifleman 39285 William BATES - South Lancashire Regiment, 1st/5th Bn.
Private 13809 Joseph Henry BATESON - Royal Scots, 2nd Bn.
Private 2136 William BATESON - South Lancashire Regiment, 1st/5th Bn.
Sapper 432436 Edgar Vaughan BATTEN - Royal Engineers, 55th Div. Signal Coy.
Lance Corporal 20099 John BATTEN - South Lancashire Regiment, 11th Bn.
Second Lieutenant John Hardman BATTEN - Royal Flying Corps,
Private 11380 William Henry BATTEN - South Lancashire Regiment, 6th Bn.
Private PLY/9970 Samuel George Hill BAXTER - Royal Marine Light Infantry, H.M.S. 'Goliath.'
Private 12100 Harry BEARD - South Lancashire Regiment, 6th Bn.
Private 20523 Joseph BEARD - South Lancashire Regiment, 11th Bn.
Private 20370 William BEATTY - South Lancashire Regiment, 1st/4th Bn.
Captain Eric Paton BEAUMONT - The King's (Liverpool Regiment), 17th Bn.
Private 11341 Samuel BEBBINGTON - South Lancashire Regiment, 6th Bn.
Stoker 1st Class SS/116697 George BECK - Royal Navy, H.M.S. Begonia.
Private 4956 Herbert BECK - Royal Irish Regiment, 2nd Bn.
Gunner 155488 Albert BECKETT - Royal Garrison Artillery, 424th Siege Bty.
Private 21240 Thomas BECKETT - South Lancashire Regiment, 11th Bn.
Private 241250 William BECKETT - South Lancashire Regiment, 1st/5th Bn.
Private 2103 John BEDDOWS - Manchester Regiment, 1st Bn.
Private 3360 Samuel BEDDOWS - King's (Liverpool Regiment), 1st/7th Bn.
Private 8527 Albert BEDSON - South Lancashire Regiment, 2nd Bn.
Captain Edwin BEESLEY - King's (Liverpool Regiment), 1st Bn.
Private 20316 Thomas BEESLEY - South Lancashire Regiment, 11th Bn.
Captain Henry BELL - Border Regiment, 5th Bn
Gunner 51147 Thomas BELL - Royal Garrison Artillery, 111th Siege Bty.
Sapper 4590 Caleb BELLEW - Royal Engineers, West Lancs Div.
Rifleman & Lewis Gunner 4332 Joseph Edwin BELLIS - South Lancashire Regiment, 1st/5th Bn.
Private 18558 George BENNETT - North Staffordshire Regiment, 9th Bn.
Private 20055 Henry BENNETT - South Lancashire Regiment, 11th Bn.
Serjeant 164 John Edward BENNETT - Australian Infantry, A.I.F - 17th Bn.
Lance Corporal 142294 Josiah BENNETT - Machine Gun Corps (Infantry), 19th Coy (Infantry)
Private 21901 Peter BENNETT - South Lancashire Regiment, 2nd/4th Bn.
Corporal 12077 William BENNETT - South Lancashire Regiment, 6th Bn.
Private 40552 Matthias Leopold BENNISON - Worcestershire Regiment, 1st Bn.
Walter BENWICK - , Unidentified
Lance Corporal 238135 Joseph BENYON - Lancashire Fusiliers, 15th Bn.
Private 13609 William BENYON - Royal Welsh Fusiliers, 14th Bn.
Private 33956 Ellis BERRY - Manchester Regiment, 1st Bn.
Gunner 112995 George BERRY - Royal Garrison Artillery, 303rd Siege Bty.
Private 11607 James BERRY - South Lancashire Regiment, 6th Bn.
Private 31056 Richard BERRY - Cheshire Regiment, 11th Bn.
Private 27519 Timothy BERRY - Welsh Regiment, 18th Bn.
Private 17297 Pryce Samuel BEVAN - Royal Scots, 15th Bn.
Private M2/020515 Joseph BEWLEY - Royal Army Service Corps, M.T. Depot (Bulford)
Private 21659 Robert BEWLEY - Royal Army Medical Corps, 29th Gen. Hosp
Lance Corporal 6679 Ernest BIBBY - Somerset Light Infantry, 6th Bn.
Driver 78343 James BIBBY - Royal Field Artillery, 'A' Bty. 70th Bde.
Private 12634 William BICKERSTAFFE - Lancashire Fusiliers, 11th Bn.
Private 203551 Frederick BIGLAND - Manchester Regiment, 2nd/5th Bn.
Private 1395 Harold BILL - Lancashire Fusiliers, 1st/5th Bn.
Private 4234 Edward BILLINGE - South Lancashire Regiment, 1st/5th Bn.
Private 3260 James BILLINGE - South Lancashire Regiment, 1st/5th Bn.
Corporal 13185 Arthur BILLINGTON - East Lancashire Regiment, 9th Bn.
Private 11101 John James BIRCH - Cheshire Regiment, 10th Bn.
Private 1831 Joseph BIRCH - South Lancashire Regiment, 1st/5th Bn.
Private 11826 John Henry BIRCHALL - King's Own Scottish Borderers, 2nd Bn.
Private 22/617 Samuel BIRCHALL - Northumberland Fusiliers, 22nd (Tyneside Scottish) Bn.
Thomas BIRCHALL - , Unidentified
Private 241370 Walthew BIRCHALL - South Lancashire Regiment, 2nd/5th Bn.
Sapper WR/11310 Willam Thomas BIRCHALL - Royal Engineers,
Lance Serjeant 16243 William BIRCHALL - South Lancashire Regiment, 7th Bn.
Private 21954 Robert BIRKETT - South Lancashire Regiment, 11th Bn.
Private S/8797 William BIRTLES - Gordon Highlanders, 1st Bn.
Major Charles Gamble BISHOP - Royal Engineers,
Sapper 428390 Robert Stevenson BLACK - Royal Engineers, 423rd West Lancs Field Coy.
Private 16295 George BLACKBURN - South Lancashire Regiment, 2nd Bn.
Private 27756 John BLAKE - Welsh Regiment, 18th Bn.
Lance Serjeant 20567 William Gladstone BLAKE - South Lancashire Regiment, 11th Bn.
Gunner 279851 Peter BLUNDELL - Royal Garrison Artillery, 46th Siege Bty.
Private 18289 Frederick George BLUNDRED - East Yorkshire Regiment, 2nd Bn
Second Lieutenant Arthur BOARDMAN - Royal Sussex Regiment, 16th (Sussex Yeomanry) Bn.
Gunner 1410258 Frederick William BOARDMAN - Royal Garrison Artillery,
Private 241088 George BOARDMAN - South Lancashire Regiment, 1st/5th Bn.
Private 45712 James BOARDMAN - Royal Berkshire Regiment, 1st Bn.
Private 241055 Thomas BOARDMAN - South Lancashire Regiment, 2nd/4th Bn.
Private 5825 Thomas BOARDMAN - King's (Liverpool Regiment), 1st/10th Bn.
Private 2915 John BOFFEY - South Lancashire Regiment, 1st/4th Bn.
Private 31544 John William BOGGAN - Northumberland Fusiliers, 9th Bn.
Private 27518 James BOKEN - Welsh Regiment, 18th Bn. 'A' Coy.
Private 9527 Patrick BOLAN - Northumberland Fusiliers, 1st Bn
Sapper 426448 Edward BOLTON - Royal Engineers, 2nd/2nd West Lancs Field Coy.
Private 21272 James BOLTON - King's Own (Royal Lancaster Regiment), 1st Bn.
Private 241362 Thomas BOLTON - South Lancashire Regiment, 1st/5th Bn.
Serjeant 44644 William BOLTON - Royal Engineers, 91st Field Coy.
Corporal T2/10137 William BOLTON - Royal Army Service Corps,
Gunner 730571 George BONACE - Royal Field Artillery, 267th Bde. Ammunition Col.
Private 201978 Leonard BOND - Manchester Regiment, 2nd/5th Bn.
Private 7482 Arthur BONNEY - Lancashire Fusiliers, 11th Bn.
Private M/345986 David BONNEY - Royal Army Service Corps, Base Mechanical Transport Depot
Private 11960 Alfred Arthur BOOTH - South Lancashire Regiment, 8th Bn.
Private 72006 Frederick BOOTH - Cheshire Regiment, 11th Bn. C. Coy
Private 21170 Charles BORROWS - South Lancashire Regiment, 11th Bn.
Private 3509 Henry Robert BOTHAMLEY - King's (Liverpool Regiment), 1st/10th Bn.
Company Quartermaster Serjeant 12126 Dixon George BOTTOMLEY - Duke of Wellington's (West Riding Regiment), 8th Bn.
Private 21454 Frederick BOWDEN - South Lancashire Regiment, 11th Bn.
Private 2604 James BOWES - South Lancashire Regiment, 1st/5th Bn.
Private 2155 James Brigham BOWES - Monmouthshire Regiment, 3rd Bn.
Private 7427 Robert BOWES - Lancashire Fusiliers, 12th Bn.
G BOWMAN - , Unidentified
Gunner L/13430 William Alexander BOYD - Royal Field Artillery,
Private G/64097 William Richard Lewis BOYER - Queen's (Royal West Surrey Regiment), 1st Bn.
Company Quartermaster Serjeant WR/310642 Henry Valentine BOYES - Royal Engineers, Inland Waterways and Docks
Serjeant 6245 John BOYLAN - Royal Engineers, 1st Siege Coy. Royal Anglesey
Private 3/4094 Patrick BRACKEN - Black Watch (Royal Highlanders), 1st Bn.
Private 20551 William BRACKEN - South Lancashire Regiment, 1st/5th Bn.
Private 61395 Frederick BRADBURN - Manchester Regiment, 12th Bn. 'D' Coy.
Private 13358 James BRADBURN - Loyal North Lancashire Regiment, 8th Bn.
F BRADBURY - , Unidentified
Private 49490 James BRADBURY - King's (Liverpool Regiment), 20th Bn.
Corporal 20030 Thomas Henry BRADBURY - South Lancashire Regiment, 11th Bn.
Corporal 432083 Arthur Hubert BRADLEY - Royal Engineers, 'L' Signal Bn.
Private GS/8878 George Alan BRADLEY - Royal Fusiliers, 20th Bn.
H Y BRADLEY - , Unidentified
Sapper Herbert BRADLEY - Royal Engineers, Unidentified
Lance Corporal 19359 John BRADLEY - King's (Liverpool Regiment), 14th Bn.
Driver 6498 Thomas BRADLEY - Royal Engineers, West Lancs Div.
Rifleman 304108 Walter BRADLEY - London Regiment (London Rifle Brigade), 1st/5th Bn.
Second Cook Lawrence BRADSHAW - Mercantile Marine, S.S. Beacon Light
BRADY - , Unidentified
Private 40165 James BRADY - Loyal North Lancashire Regiment, 2nd Bn.
Lance Serjeant 11580 Joseph BRANNON - South Lancashire Regiment, 6th Bn.
Private 12361 Joseph BRENNEN - South Lancashire Regiment, 2nd Bn.
Private 70923 Benjamin BRIAN - King's (Liverpool Regiment), Depot
Lance Serjeant 11350 James BRIDGE - South Lancashire Regiment, 6th Bn.
Private 12555 Joseph BRIDGE - Royal Inniskilling Fusiliers, 5th Bn.
Able Seaman R/4731 Joseph BRIDGE - Royal Naval Reserve, Anson Bn. R.N. Div.
Corporal 15/1374 Joseph Reginald BRIDGE - Royal Warwickshire Regiment, 15th Bn.
Private 20171 Herbert Edgerley Lomas BRIDGER - Coldstream Guards, 1st Bn.
Able Seaman R/4059 James BRIDGHAM - Royal Naval Division, Hawke Bn.
Private 51459 Harry BRIERS - King's (Liverpool Regiment), 1st/5th Bn.
Lance Corporal 20353 James BRIERS - York and Lancaster Regiment, 2nd Bn.
Serjeant 19385 John William BRIERS - South Lancashire Regiment, 2nd Bn.
Private 7226 Walter BRIMELOW - East Lancashire Regiment, 3rd Bn.
Private 3506 James BRIODY - South Lancashire Regiment, 1st/5th Bn.
Private 26100 Joseph BRISCO - South Lancashire Regiment, attd. 254th Tunnelling Co
Private 23170 William BRISCO - King's Own (Royal Lancaster Regiment), 8th Bn.
Private 25578 John BRISCOE - King's Own (Royal Lancaster Regiment), 8th Bn.
Private 20971 Robert BRISCOE - South Lancashire Regiment, 11th Bn.
Private T.F.2559 Siegfried Harrison BROCKBANK - Duke of Cambridge's Own (Middlesex Regiment), 1/7th Bn.
Private 26241 Henry BROGAN - South Lancashire Regiment, 8th Bn.
Serjeant 11492 Thomas Henry BROGDEN - Sherwood Foresters (Notts and Derby Regiment), 1st Bn.
Private 39474 Edward BROMILOW - South Lancashire Regiment, 8th Bn.
Private 70213 James BROMILOW - Machine Gun Corps, 49th Bn.
Major John Nisbet BROMILOW - King's Own (Royal Lancaster Regiment), Cdg. 1st Bn
Private 40393 Richard BROOKFIELD - East Lancashire Regiment, 2nd Bn.
Serjeant 2228 Michael BROPHY - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 17751 Charles William BROUGH - Lancashire Fusiliers, 19th Bn.
Lance Corporal 3465 Arthur George Henry BROWN - Lancashire Fusiliers, 2nd Bn.
Lance Corporal 372 Edward BROWN - Royal Army Medical Corps,
Private 3227 Ernest BROWN - South Lancashire Regiment, 1st/5th Bn.
Second Lieutenant Frederick William BROWN - South Lancashire Regiment, 1st/5th Bn.
Private 240345 Griffith Henry BROWN - South Lancashire Regiment, 2nd/5th Bn.
H Y BROWN - , Unidentified
Farrier Serjeant 432110 Henry BROWN - Royal Engineers, Signal Service Training Centre
Able Seaman J/17342 James BROWN - Royal Navy, H.M.S. Warrior
Private 18948 John BROWN - Border Regiment, 1st Bn.
AB (HG) R/2361 John Brewer Reginald BROWN - Royal Naval Volunteer Reserve, Howe Bn.
Private 20160 John Edwin BROWN - South Lancashire Regiment, 2nd Bn.
Private 22570 Robert BROWN - South Lancashire Regiment, 2nd Bn.
Lance Corporal 13988 Thomas BROWN - Royal Welsh Fusiliers, 11th Bn.
Private 2744 Thomas BROWN - Scots Guards, 1st Bn.
Corporal 426652 Louis BRUNSKILL - Royal Engineers, 151st Fld Coy.
Lance Corporal 240387 Charles BRUNT - South Lancashire Regiment, 1st/5th Bn.
John BRUNT - , Unidentified
Serjeant 2805 Joseph BRUNT - South Lancashire Regiment, 2nd Bn.
Private 20057 William BRYAN - South Lancashire Regiment, 11th Bn.
Private 34495 William BRYERS - Royal Warwickshire Regiment, 15th Bn.
Private 9549 Alexander BUCHANAN - Cheshire Regiment, 1st Bn. 'A' Coy.
Sapper WR/340718 John BUCHANAN - Royal Engineers,
Private 13486 Alfred BUCKLEY - Lancashire Fusiliers, 1st Bn.
Aircraftman 2nd Class 189103 John Aloysius BUCKLEY - Royal Air Force,
Private 7596 Thomas BUCKLEY - Lancashire Fusiliers, 11th Bn.
Private 11837 Thomas BUCKLEY - South Lancashire Regiment, 2nd Bn.
Stoker 1st Class SS/104596 Arthur BULL - Royal Navy, (RFR/DEV/B/4181). H.M.S. Goliath
Private 26/1487 John BURBRIDGE - Northumberland Fusiliers, 26th (Tyneside Irish) Bn.
Private 786 William Claude BURDEKIN - Lancashire Hussars,
Private 1712 Arthur BURGESS - Manchester Regiment, 1st/7th Bn.
Private 26910 Edward BURGESS - South Lancashire Regiment, 2nd Bn.
Corporal 143324 Edward Able BURGESS - Machine Gun Corps, 17th Bn.
J H BURGESS - , Unidentified
Leading Stoker 290712 James BURGESS - Royal Navy, H.M.S. Basilisk
Private 11201 John Henry BURGESS - Loyal North Lancashire Regiment, 6th Bn.
R W BURGESS - , Unidentified
Thomas BURGESS - , Unidentified
Private 2393 William BURGESS - Manchester Regiment, 2nd Bn.
Private 21836 William Parker BURGESS - South Lancashire Regiment, 11th Bn.
Sapper 4/2367 Harold Herbert BURKE - New Zealand Engineers, Wireless Troop
Private 1442 John BURKE - South Lancashire Regiment, 1st/5th Bn. 'F' Coy.
Private 9827 John BURKE - King's (Liverpool Regiment), 1st Bn.
Private 6135 John BURKE - East Lancashire Regiment, 6th Bn.
Joseph BURKE - , Unidentified
Private 203630 Michael BURKE - Norfolk Regiment, 1st/4th Bn.
Private 13320 Michael BURKE - Royal Dublin Fusiliers, 6th Bn.
Lance Corporal 21235 John William BURKHILL - Manchester Regiment, 22nd Bn.
Private 2292 Thomas BURKHILL - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal P/10114 George BURNETT - Military Police Corps,
Sapper 5815 Christopher BURNS - Royal Engineers, 1st Siege Coy.
Private 18196 Francis BURNS - King's Own Scottish Borderers, 1st Bn.
Private 21788 Frank BURNS - South Lancashire Regiment, 11th Bn.
Private 1443 James BURNS - South Lancashire Regiment, 1st/5th Bn.
Private 7399 James BURNS - South Lancashire Regiment, 2nd Bn.
Serjeant 423 Robert Bruce BURNS - South Lancashire Regiment, 1st/5th Bn.
Private G/20973 William BURNS - Middlesex Regiment, 13th Bn.
Private 20858 Adam BURROWS - South Lancashire Regiment, 2nd/5th Bn.
Rifleman 4559 Alfred BURROWS - King's Royal Rifle Corps, 2nd Bn.
Private 14551 Charles BURROWS - South Lancashire Regiment, 8th Bn.
Corporal 9972 Frederick BURROWS - South Lancashire Regiment, 2nd Bn.
Private 341752 Frederick BURROWS - Royal Army Medical Corps, 1st/3rd West Lancs Field Amb.
Private 6917 George BURROWS - South Lancashire Regiment, 2nd Bn.
Private 107762 George Redvers BURROWS - King's (Liverpool Regiment), 13th Bn.
Private 20372 James BURROWS - South Lancashire Regiment, 11th Bn.
Gunner 118289 John BURROWS - Royal Field Artillery, attd. Anti-Aircraft Park
Private 41497 John Henry BURROWS - Lancashire Fusiliers, 2nd/5th Bn.
Private 265683 Matthew BURROWS - Loyal North Lancashire Regiment, 12th Bn.
Able Seaman R/4682 Richard BURROWS - Royal Naval Volunteer Reserve, Hood Bn. R.N. Div
Rifleman 240971 Thomas BURROWS - South Lancashire Regiment, 1st/5th Bn.
Private 4166 William BURROWS - South Lancashire Regiment, 1st/5th Bn.
Private 57786 Albert BUTLER - Machine Gun Corps, 36th Bn.
Lance Corporal 15662 Cornelius BUTLER - South Lancashire Regiment, 2nd Bn.
Serjeant 6835 Henry BUTLER - Royal Engineers, 2nd/1st West Lancs Field Coy.
Private 2143 John William BYATT - Royal Fusiliers, 7th Bn.
Private 1974 Frank BYRNE - South Lancashire Regiment, 1st/5th Bn.
Private 85979 J Charles BYRNE - King's (Liverpool Regiment), 3rd Bn.
Private 892 James BYRNE - Royal Munster Fusiliers, 1st Bn.
Private 39466 Michael BYRNE - South Wales Borderers, 5th Bn.
Corporal 242547 Richard BYROM - South Lancashire Regiment, 1st/5th Bn.
Private 241853 Edwin BYRON - South Lancashire Regiment, 1st/5th Bn.
Private 82384 George BYRON - Durham Light Infantry, 20th Bn
Private 22547 Henry BYRON - King's Own (Royal Lancaster Regiment), 11th Bn.