N PAINE - , Unidentified
Private 300338 Cornelius PALFREY - King's (Liverpool Regiment), 18th Bn.
Private 14737 Edward PALMER - Royal Dublin Fusiliers, 8th Bn.
Private 19132 Sidney PALMER - South Lancashire Regiment, 2nd Bn.
I J PARKER - , Unidentified
Serjeant 20566 John J PARKER - South Lancashire Regiment, 11th Bn.
W PARKER - , Unidentified
Gunner W/5563 Walter William PARKES - Royal Field Artillery, 58th Bty.
Private 15529 Harold PARKINS - Worcestershire Regiment, 10th Bn.
Private 27260 Robert PARKINS - Royal Dublin Fusiliers, 9th Bn.
Lance Corporal 26939 Lawrence PARMLEY - Duke of Wellington's (West Riding Regiment), 9th Bn.
Private 341717 Arthur PARR - Royal Army Medical Corps, 1st/3rd West Lancs Field Amb.
F PARR - , Unidentified
Private 20415 George PARR - South Lancashire Regiment, 11th Bn.
Lance Corporal R/9565 George PARR - King's Royal Rifle Corps, 8th Bn.
Driver 5555 Henry PARR - Royal Field Artillery, 'B' Bty. 86th Bde.
Staff Sergeant 168788 Hugh PARR - Royal Garrison Artillery,
Private 20118 James PARR - South Lancashire Regiment, 11th Bn. 'A' Coy.
Private 43519 Milsom PARR - Machine Gun Corps, 51st Bn.
Sapper 7352 Stanley PARR - Royal Engineers, West Lancs Div.
Driver 432223 William PARR - Royal Engineers, 57th Div. Signal Coy.
Sapper 1386 John George PATE - Royal Engineers,
Second Lieutenant Arthur Reginald PAUL - Royal Flying Corps, 20th Squadron
Private 30994 Ernest PAYNE - Cheshire Regiment,
Lance Corporal 10700 Joseph PAYNE - Loyal North Lancashire Regiment, 1st Bn.
Private 19074 William Henry PAYNE - Somerset Light Infantry, 1st Bn.
Serjeant 428228 Matthew PAYNTER - Royal Engineers, 2nd/2nd West Lancs Field Coy.
Private 1358 Joseph PEAKE - Manchester Regiment, 1st/5th Bn.
Private 241052 John PEARCE - South Lancashire Regiment, 1st/5th Bn.
Private 37242 Thomas James PEARSON - Lancashire Fusiliers, 1st Bn
Serjeant 27952 John PEEL - Welsh Regiment, 2nd Bn.
Private 240070 Lazarus PEEL - South Lancashire Regiment, 1st/5th Bn.
Sapper WR/296279 William Robert George Herbert PEEL - Royal Engineers,
Private 167478 John Hatton PEET - Royal Fusiliers, 2nd/2nd Bn.
Private 63170 Richard PEET - Northumberland Fusiliers, 2nd Garrison Bn.
Lance Serjeant 20043 Frederick PENDLEBURY - South Lancashire Regiment, 11th Bn. 'A' Coy.
Private 11881 James PENDLEBURY - South Lancashire Regiment, 6th Bn.
Private 21188 John Wales PENDLETON - South Lancashire Regiment, 1st/5th Bn.
Private 21673 Ernest PENKETH - South Lancashire Regiment, 1st/5th Bn.
Private 65301 Herbert PENKETH - Machine Gun Corps, 31st Bn.
J PENKETH - , Unidentified
Private 1201 William George PENKETH - Loyal North Lancashire Regiment, 12th Bn.
Serjeant 35043 Alfred PENNINGTON - Border Regiment, 11th Bn.
Lance Corporal 13/801 Charles James PENNINGTON - York and Lancaster Regiment, 13th Bn.
Sapper 183772 Edward PENNINGTON - Royal Engineers, 105th Field Coy.
Able Seaman J/35931 Henry PENNINGTON - Royal Navy, H.M.S. Sabre
Gunner 230575 James PENNINGTON - Royal Horse Artillery, 402nd Bty. 5th Bde.
Serjeant 1623 John PENNINGTON - Royal Munster Fusiliers, 1st Bn.
Private 16135 John Edward PENNINGTON - South Lancashire Regiment, 2nd Bn.
Private G/1759 John Henry PENNINGTON - Royal Fusiliers, 2nd Bn.
Private 15047 Joseph PENNINGTON - South Lancashire Regiment, 7th Bn.
Private 19288 Thomas PENNINGTON - Border Regiment, 2nd Bn.
Private 44070 William PENNINGTON - South Lancashire Regiment, 2nd/4th Bn.
Private 2140 William PENNINGTON - Lancashire Fusiliers, 1st Bn.
Private 241672 Henry PERCIVAL - South Lancashire Regiment, 1st/5th Bn.
Private 15034 Jonathan PERCIVAL - South Lancashire Regiment, 7th Bn.
Private 2944 Edward PERRIN - Manchester Regiment, 11th Bn.
Private 2541 Thomas PERRIN - Manchester Regiment, 1st Bn.
Private 40153 Albert PERRINS - Royal Irish Fusiliers, 1st Bn.
Private 33083 John PERRY - Loyal North Lancashire Regiment, 7th Bn.
Private 241510 Andrew PEYTON - South Lancashire Regiment, 2nd/4th Bn.
Private 13879 Thomas PEYTON - Royal Welsh Fusiliers, 7th Bn.
Rifleman 2156 Albert PHILLIPS - South Lancashire Regiment, 1st/5th Bn.
Rifleman 2239 Albert PHILLIPS - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 7190 John PHILLIPS - Royal Engineers, 2nd/1st West Lancs Field Coy.
Private 67373 Albert PICKAVANCE - Canadian Infantry (Nova Scotia Regiment), 25th Bn.
Able Seaman Tyneside Z/2910 Charles PICKAVANCE - Royal Naval Volunteer Reserve, Drake Bn. R.N. Div.
Corporal 240449 David PICKAVANCE - South Lancashire Regiment, 1st/5th Bn.
J PICKAVANCE - , Unidentified
Private 7277 James PICKAVANCE - South Lancashire Regiment, 2nd Bn.
Rifleman 240966 Joseph PICKAVANCE - South Lancashire Regiment, 2nd/5th Bn.
Private 5587 Peter PICKAVANCE - 14th (King's) Hussars,
Private 1165 Samuel PICKAVANCE - South Lancashire Regiment, 1st/5th Bn.
Corporal 241105 Thomas PICKAVANCE - South Lancashire Regiment, 1st/5th Bn.
Corporal 92852 Joseph PICKETT - Royal Garrison Artillery, 258th Siege Bty.
Serjeant 20736 Edward PICKLES - South Lancashire Regiment, 11th Bn.
Private 11166 William Edward PICTON - South Lancashire Regiment, 6th Bn.
Rifleman 2200 William PIGOTT - South Lancashire Regiment, 1st/5th Bn.
Lance Corporal 20985 Joseph PIKE - South Lancashire Regiment, 11th Bn.
Private 2691 Alexander PILKINGTON - South Lancashire Regiment, 2nd Bn.
Private 49535 George PILKINGTON - Lancashire Fusiliers, 19th Bn.
Private 441474 Joseph Ernest PILKINGTON - Canadian Infantry, 2nd Canadian Mounted Rifles
Serjeant 3679 Peter Patrick PILKINGTON - Leinster Regiment, 1st Bn.
Lance Corporal 4737 William PILKINGTON - South Lancashire Regiment, 3rd/5th Bn.
Gunner 97833 Harry PIMLEY - Royal Garrison Artillery, 205th Siege Bty.
Private 16974 Thomas PINDER - Machine Gun Corps, Unidentified
Private 57687 John PINNINGTON - Manchester Regiment, 12th Bn.
Serjeant 414 Hugh PLATT - South Lancashire Regiment, 1st/5th Bn.
Private 11518 James PLATT - Royal Fusiliers, 8th Bn.
Private 341354 Joseph PLATT - Royal Army Medical Corps, 64th Field Amb.
Driver 36619 Joseph PLATT - Royal Field Artillery, 113th Bty. 25th Bde.
Private 19920 Peter PLATT - Border Regiment, 7th Bn
Private 12971 Robert PLATT - Loyal North Lancashire Regiment, 10th Bn.
Private 12024 William PLATT - Royal Scots, 11th Bn.
Private 22106 John PLUMPTON - South Lancashire Regiment, 11th Bn.
Private 240190 Thomas PLUMPTON - South Lancashire Regiment,
Private 341642 James Arthur POLLARD - Royal Army Medical Corps,
Serjeant 10584 William POLLITT - Argyll and Sutherland Highlanders, 1st Bn.
Rifleman 2123 Thomas POLLOCK - South Lancashire Regiment, 1st/5th Bn.
Private 240909 William POLLOCK - South Lancashire Regiment, 2nd/4th Bn.
Corporal 1752 Richard PORTER - South Lancashire Regiment, 2nd Bn.
Private 43393 Richard PORTER - King's (Shropshire Light Infantry), 1st Bn.
Lance Corporal Z/2108 William PORTER - Rifle Brigade, 12th Bn.
Lance Corporal 31893 Harry POTTER - South Lancashire Regiment, 'D' Coy. 2nd Bn.
Private 240730 James POTTER - South Lancashire Regiment, 2nd Bn.
Private 20965 John POTTER - South Lancashire Regiment, 11th Bn.
Private 64835 Joseph William POTTER - Yorkshire Regiment, 6th Bn.
Rifleman 5054 Joshua POTTER - South Lancashire Regiment, 1st/5th Bn.
Private 11504 Robert POTTER - South Lancashire Regiment, 9th Bn.
Driver 259830 John POVER - Royal Field Artillery, 2nd Army Reinforcement Camp
Serjeant 240162 Thomas POVEY - South Lancashire Regiment, 1st/5th Bn.
W POVEY - , Unidentified
F J POWELL - , Unidentified
Ordinary Signalman J/58230 Herbert John POWELL - Royal Navy, H.M.Torpedo Boat No. 90
Private 2700 James POWELL - Lancashire Fusiliers, 1st/8th Bn.
Sapper 432379 Alfred POWNALL - Royal Engineers, 1st/4th West Lancs Field Coy.
Private 21650 George POWNALL - Machine Gun Corps 72nd Coy,
Private 1402 Joseph William POWNALL - Royal Army Medical Corps, 3rd West Lancs Field Amb.
Private 5876 Louis Clement POWNALL - King's (Liverpool Regiment), 1st/10th Bn.
Gunner W/3481 James PRESCOTT - Royal Field Artillery, 'Z' 38th Trench Mortar Bty.
Private 242036 James PRESCOTT - South Lancashire Regiment, 2nd/4th Bn.
Private 10914 Richard PRESCOTT - South Lancashire Regiment, 6th Bn.
Gunner 114813 Thomas PRESCOTT - Royal Garrison Artillery, 291st Siege Bty.
Sapper 7922 Thomas Lewis PRESCOTT - Royal Engineers, 2nd/1st West Lancs Field Coy.
Private 6519 William PRESCOTT - Lancashire Fusiliers, 1st Bn.
Private 34790 William PRESCOTT - Loyal North Lancashire Regiment, 1st/5th Bn.
Corporal 20402 Harry PRESTON - South Lancashire Regiment, 11th Bn.
Private 12760 John PRESTON - Loyal North Lancashire Regiment, 1st/4th Bn.
Private 46868 Matthew Henry PRESTON - South Wales Borderers, 1st Bn.
Private 241322 Benjamin PRICE - South Lancashire Regiment, 2nd/4th Bn.
Private 49535 George PRICE - Lancashire Fusiliers, 19th Bn.
Private 53315 Herbert PRICE - Cheshire Regiment, 11th Bn.
Lance Corporal 241252 John PRICE - South Lancashire Regiment, 2nd/5th Bn.
Private 1769 John PRICE - South Lancashire Regiment, 2nd Bn.
Sapper 7126 John PRICE - Royal Engineers, 57Th E.L. Div. Signal Coy., R.E.
Private 20539 John S PRICE - South Lancashire Regiment, 11th Bn.
Private 14931 Richard PRICE - South Lancashire Regiment, 8th Bn.
2nd Corporal 6910 Richard PRICE - Royal Engineers, 2nd/2nd West Lancs Field Coy.
Gunner 80622 David PRIOR - Royal Field Artillery,
Private 1363 Edward PRITCHARD - Royal Fusiliers, 11th Bn.
Private 300461 Frank PRITCHARD - King's (Liverpool Regiment), 13th Bn.
Private 240074 Thomas John PRITCHARD - South Lancashire Regiment, 2nd Bn.
Private 203865 William PRITCHARD - South Lancashire Regiment, 2nd Bn.
Wm PRITCHARD - , Unidentified
Private 204484 William Sydney PROCTER - King's (Liverpool Regiment), 5th Bn.
Private 45410 Edward PURCELL - Cheshire Regiment, 9th Bn. 'D' Coy.
Private 31766 John PURCELL - South Lancashire Regiment, 7th Bn.
Private 2368 Joseph PURCELL - South Lancashire Regiment, 2nd Bn.
Private 22221 Robert PURNELL - King's (Liverpool Regiment), 20th Bn.
Private 13005 Frederick William PUSILL - King's Own (Royal Lancaster Regiment), 7th Bn.
Private GS/21879 Albert PYE - Royal Fusiliers, 11th Bn.
Rifleman 4376 Arthur PYE - South Lancashire Regiment, 1st/5th Bn.
Private 28634 Edward PYE - South Lancashire Regiment, 9th Bn.
Rifleman 241204 Fred PYE - South Lancashire Regiment, 2nd/5th Bn.
Private 67501 Henry PYE - Cheshire Regiment, 9th Bn.
Private 240984 Henry Edward PYE - South Lancashire Regiment,
James PYE - , Unidentified
Private 21630 John James PYE - South Lancashire Regiment, 11th Bn.
Private 20532 William PYE - South Lancashire Regiment, 11th Bn.
J PYKE - , Unidentified