| Bailey, T |
- |
- |
- |
| Bailey, William | 15215 | Private | East Lancashire |
| Baker, R | - |
- |
- |
| Balderstone, William | 289751 | Sapper | Royal Engineers |
| Banks, M | - |
- |
- |
| Barrett, J C | - |
- |
- |
| Bartlett, Robert John | 1838 | Private | East Lancashire Regiment |
| Bell, W | - |
- |
- |
| Bennett, Francis | S/19742 | Private | Seaforth Highlanders |
| Bennett, Norman | 28655 | Private | Border Regiment |
| Berry, John | 240896 | Private | King's Own (Royal Lancaster) Regiment |
| Bibby, Arthur | 29015 |
Private |
East Lancashire Regiment |
| Birch, William | 24553 | Private | East Lancashire Regiment |
| Birtwell James Howarth DCM | 19418 | Private | Lancashire Fusiliers |
| Black, T | - |
- |
- |
| Bleasdale, John | 203865 | Private | Loyal (North Lancashire) Regiment |
| Bleazard, Marmaduke | 33099 | Private | York and Lancaster Regiment |
| Bleazard, Thomas | 40208 | L/Corporal | Manchester Regiment |
| Benjamin, S | - |
- |
- |
| Bolton, Joseph | 11926 | Private | East Lancashire Regiment |
| Bolton, J C | - |
- |
- |
| Boothman, Bertram | 545254 | L/Corporal | Royal Army Medical Corps |
| Boothman Frank | S/11051 | Private | Seaforth Highlanders |
| Bowker, Robert | 11819 | Private | East Lancashire Regiment |
| Brayshaw, Harry | 2212 | Private | East Lancashire Regiment |
| Breaks, Tom | 198813 | Gunner | Royal Artillery |
| Brennand, Harold | 36531 | Private | East Lancashire Regiment |
| Brennand, R | - |
- |
- |
| Brennand, Thomas | 6114 | Private | East Lancashire Regiment |
| Bridge, J | - |
- |
- |
| Briggs, William | 307526 | Private | Lancashire Fusiliers |
| Brogden, Thomas Airey | R/460 | Rifleman | King's Royal Rifle Corps |
| Brotherton, Richard | 51968 | Private | Duke of Wellington's (West Riding) Regiment |
| Brown, D | - |
- |
- |
| Brown, Fred | 17874 | Private | Duke of Wellington's (West Riding) Regiment |
| Brownrigg, Isaac Herbert | 4928 | Private | King's Own (Royal Lancaster) Regiment |
| Bullock, Rainford William | 203385 | Private | Loyal (North Lancashire) Regiment |
| Burgess, Clarence | 73320 | Private | Royal Welsh Fusiliers |
| Burrell, Harold | B/201196 | Corporal | Rifle Brigade |
| Busby, Albert Victor | 7924 |
Private |
Oxford and Buckinghamshire Light Infantry |
| Bush, John | 18/1221 | Private | West Yorkshire Regiment |
| Butt, George | 122064 | Gunner | Royal Artillery |