| PAGE DICK | 26869 | Cpl | RFA | |
| PAITON ALBERT | 52939 | Pte | Lancs Fus 1/8 B Coy TF 125 Bde 42 Div | |
| PARK ALEXANDER | 49051 | Pte | 2/4 Loyal NLR TF 170 Bde 57 Div | |
| PARK HARRY | 28494 | Pte | 2/5 Loyal NLR TF 166 Bde 55 Div | |
| PARKER ALBERT | 13142 | Pte | 7 KOSB(S)K-2 46 Bde 15 Div | |
| PARKER GEORGE | 32578 | Cpl | 1/5 S Lan R TF 12 Bde 4 Div | |
| PARKER GEORGE HENRY | 240838 | Pte | E Lancs 2/5th TF 198 Bde 66 Div | |
| PARKER HAROLD | 18939 | Pte | E Lancs 11th (S) Pals 94 Bde 31 Div | |
| PARKER HAROLD | 242387 | Pte | E Lancs 1st 11 Bde 4 Div | |
| PARKER HARRY | 25534 | L/Cpl | E Lancs 8th (S)K-3 74 Bde 25 Div | |
| PARKER HARRY | 3728 | Pte | 1/4 KORLR TF 164 Bde 55(W Lan)Div | |
| PARKER HORACE H | 34346 | Pte | E Lancs 6th (S) K-1 38 Bde 13(Western)Div | |
| PARKER HUBERT | 15065 | Pte | E Lancs 11th (S)Pals 94 Bde 31 Div | |
| PARKER JOHN | 9810 | Pte | E Lancs 2nd 24 Bde 8 Div | |
| PARKER JOHN | 28869 | Pte | E Lancs 2nd B Coy 24 Bde 8 Div | |
| PARKER JOHN HENRY | 754732 | L/Cpl | 44 Btn Canadian Army(Manitoba Regt) Ontario | |
| PARKER RICHARD HARVEY | 105896 | L/Cpl | RGA 305th Siege Btty | |
| PARKER WALTER | 22669 | Pte | E Lancs 8th (S)K-3 112 Bde 37 Div | |
| PARKER WILFRED | 16099 | Pte | Scottish Rifles 10th R (S)K-2 46 Bde 15 Div | |
| PARKER WILLIAM | 87974 | Pte | Middlesex 5th (Reserve)Btn (Gillingham) | |
| PARKIN FRED | 37318 | Pte | 1st East Yorkshire Regt. | |
| PARKINSON EDMUND | 18605 | Pte | Coldstream Gds | |
| PARKINSON EDWARD | 19443 | Pte | 13 Kings L'Pool R(S)K-3 9 Bde 3 Div | |
| PARKINSON HAROLD | 48069 | Pte | 2er Btn 3rd New Zealand Rifle Bde | |
| PARKINSON HARRY | 13327 | L/Cpl | E Lancs 9th (S)K-3 65 Bde 22 Div | |
| PARKINSON THOMAS | L/427 | Dvr | RFA Howizers | |
| PARKINSON THOMAS | 73637 | Pte | 25 RWF | |
| PARKINSON WILLIAM | RM/2752 S | Pte | RM Engineers | |
| PARNELL TOM | 37477 | Pte | Wiltshires 1st | |
| PARRY D | 17103 | Pte | 9 Cameronians(Scot Rifles) | |
| PARTINGTON SETH | 15530 | Pte | 11 Manchester R(S)K-1 34 Bde 11 Div | |
| PARTRIDGE ARTHUR | L/281 | Gnr | RFA Howizers | |
| PASCOE WILLIAM | 53394 | Bmdr | RGA | |
| PATE EDWARD | 243793 | Pte | 1/5 Loyal NLR TF 166 Bde 55 Div | |
| PATE JOHN HENRY | 102566 | Pte | MGC (Inf) 8th Bttn * | |
| PATE STARKIE | 203781 | Pte | E Lancs 2/4th TF 198 Bde 66 Div | |
| PATE WALTER | 67186 | Pte | 9 RWF (S)K-2 58 Bde 19 Div | |
| PATE WILLIAM | 15576 | Pte | E Lancs 2/4th TF 198 Bde 66 Div For 11th Btn | |
| PATE WILLIAM | 700251 | S/Smith | RFA 265 Bde (1 E Lan Bde) | |
| PATTEN JOHN WILSON | 11349 | Pte | E Lancs 6th (S) K-1 38 Bde 13(Western)Div | |
| PATTERSON FRED | 4757 | Pte | Australian Army | |
| PATTINSON JOSEPH FREDERICK | 5547 | Sgt | E Lancs 1st 11 Bde 4 Div | |
| PAYNE CHRISTOPHER EDWARD | 18809 | Pte | E Lancs 1st 11 Bde 4 Div | |
| PAYNE JOHN ROBERT | 201839 | Pte | 2 RWF 115 Bde 38(Welsh)Div | |
| PAYNE ROBERT S | 86154 | L/Cpl | Manchester R (Bandsman) | |
| PEACOCK CHRISTOPHER | 5394 | Trp | 3 Dragoon Gds(Prince of Wales)6 Cal Bd 3 C D * | |
| PEACOCK FREDERICK MILNER | STK/2256 | Pte | 12 Royal Fus(S)K-3 73 Bde 24 Div | |
| PEARCE FREDERICK | 10221 | Pte | 2 Border R 20 Bde 7 Div | |
| PEARCE THOMAS | 21600 | Cpl | 8 Border R(S)K-3 75 Bde 25 Div | |
| PEARCE WILLIAM FRANCIS | 5313 | Pte | E Lancs 2nd 24 Bde 8 Div | |
| PEARSON ALMA | 13758 | Pte | E Lancs 3rd (Reserve) Btn | |
| PEARSON ALFRED CHRISTOPHER | Capt. | 6th Royal Warwickshire Regt | ||
| PEARSON ARTHUR | 11626 | Pte | E Lancs 1st 'C'Coy 11 Bde 4 Div | |
| PEARSON ROBERT | 266892 | Pte | 2/6 Duke of Wells R 186 Bde 62(2 W Riding)Di | |
| PEARSON WILLIAM ALFRED | 10992 | Pte | E Lancs 2nd 24 Bde 8 Div | |
| PEDLEY FRANCIS ROBERT | 16998 | Pte | Scottish Rifles 10th (S)K-2 46 Bde 15 Div | |
| PEDLEY JAMES | 106073 | Gnr | 327 Siege Bty RGA | |
| PEDLEY THOMAS | 27191 | Pte | 1 Wiltshire R(Duke of Edinburghs) 7Bde 3 Div | |
| PEDLEY WALTER | 2865 | Pte | E Lancs 1/5th TF 126 Bde 42(E Lan)Div | |
| PEEL ALBERT | 51920 | Pte | 28th Fortress Coy(Malta) RE | |
| PEEL ARTHUR | 16/1704 | Cpl | 1st West Yorkshire Regiment | |
| PELLITT ALBERT HAYDN | W/5862 | Dvr | RFA 8th Div Amm Col | |
| PENNINGTON THOMAS | 8683 | Pte | 1/5 Loyal NLR TF 166 Bde 55(W Lan)Div | |
| PENROSE JOHN | 15642 | Pte | 6 KORLR (S)K-1 38 Bde 13(Western)Div | |
| PEPPER SYDNEY | 19818 | Pte | E Lancs 11th (S) Pals 94 Bde 31 Div | |
| PERRY ALBERT | 374525 | Rifleman | London (Post Office Rifles) | |
| PERRY WILLIAM | 19614 | Pte | E Lancs 1st C Coy 11 Bde 4 Div | |
| PETER NORMAN | 4092 | Pte | 10 Lan Fus(S)K-2 52 Bde 17(Northern)Div | |
| PETTIFER WALTER | 12830 | Pte | East Lancashire Regiment | |
| PETTINGER JAMES | 17423 | Pte | 1 Cameronians(Scots R) 19 Bde 6 Div att 27 D | |
| PETTY JOHN SIDDALL | 11518 | Cpl | E Lancs 6th (S) K-1 38 Bde 13(Western)Div | |
| PHELPS WILLIAM CHARLES | 7131 | Pte | 1/6 W York R TF 146 Bde 49(W Riding)Div | |
| PHILLIP HERBERT FRED | 302390 | L/Cpl | Manchesters 2/6th | |
| PHILLIPS ALFRED | 5221 | Pte | E Lancs 1st 11 Bde 4 Div * | |
| PHILLIPS ERNEST | 37414 | Pte | E Lancs 2nd 'C'Coy 25 Bde 8 Div | |
| PHILLIPS WILLIAM | 201645 | A/Cpl | E Lancs 1/4th TF 126 Bde 42(E Lan)Div | |
| PHILLIPSON FRANK MURGATROYED | 78728 | Pte | 2/6 DLI TF 117 Bde 59(2rd N Midland)Div | |
| PICKARD WALTER (served as Barnes) | 4989 | Pte | Connaught Rangers 1st | |
| PICKERING HUBERT | 266171 | Pte | DOW W Riding 1/6th * | |
| PICKERING JOHN ROBERT | 18480 | Pte | E Lancs 3rd (Reserve)Btn (Plymouth) | |
| PICKERING WILLIAM | S/12434 | Pte | 1 Seaforth Highlanders | |
| PICKLES ALBERT | L/62 | Gnr | RFA Howizers | |
| PICKLES ALBERT | 13096 | Pte | E Lancs 2nd 24 Bde 8 Div | |
| PICKLES ALLAN | 1881 | Pte | E Lancs 1/5th TF 126 Bde 42(E Lan Div | |
| PICKLES CHARLES | 37062 | Pte | E Lancs 8th (S)K-3 74 Bde 25 Div | |
| PICKLES EDWIN HARTLEY | 19158 | Pte | 1 Shropshire Lt Inf 16 Bde 6 Div | |
| PICKLES GEORGE | 11596 | L/Cpl | E Lancs 6th (S) K-1 38 Bde 13 Div | |
| PICKLES HAROLD | 86900 | Pte | 3 RWF (Reserve) Btn(Limerick) | |
| PICKLES HARRY | 35418 | Pte | 5 Border R TF(Cumberland) 97 Bde 32 Div | |
| PICKLES LEO | 36221 | Pte | 7 Borderers B Co (S)K-2 51 Bde 17(Northn)Div | |
| PICKLES MARK | 14265 | Pte | E Lancs 1st 11 Bde 4 Div | |
| PICKLES RICHARD LEWIS | 10565 | Pte | 1 Royal Munster Fus 86 Bde 29 Div | |
| PICKLES WALTER | 116122 | Gunner | RHA & RFA | |
| PICKLES WILLIAM | 12513 | Pte | E Lancs 11th (S) Pals 94 Bde 31 Div | |
| PICKLES WILLIAM | 202861 | Pte | 1/4 Norfolk R TF 163 Bde 54(E Anglian)Div | |
| PICKOVER HARRY | 32530 | Pte | 1/5 KORLR TF 166 Bde 55(W Lan)Div | |
| PICKUP ALBERT | 201976 | Pte | E Lancs 1/4th TF | |
| PICKUP ARTHUR | 7931 | Pte | R Welsh Fusiliers 2nd | |
| PICKUP HARRY | 204025 | Pte | E Lancs 2nd | |
| PICKUP HARRY | 33386 | Pte | 1/4 KORLR TF 164 Bde 55 Div | |
| PICKUP JAMES | 60052 | Pte | 14 RWF(S) 113 Bde 38(Welsh Div) | |
| PICKUP JAMES | 45145 | Pte | 2 RIF 31 Bde 10 Div * | |
| PICKUP JAMES | 9878 | Pte | Lancs Fus 10th (S)K-2 52 Bde 17(Northern)Div | |
| PICKUP JOHN RITSON | 46163 | Pte | 1/4 Royal Scots | |
| PIERCE CHARLES | 2306 | Pte | E Lancs 1/5th TF 126 Bde 42(E Lan)Div | |
| PIERCEY HARRY ALBERT | 241576 | Pte | 1/5th East Lancashire Regiment | |
| PILKINGTON ALBERT VICTOR | 2202 | Pte | E Lancs 1/5th TF 126 Bde 42(E Lan)Div | |
| PILKINGTON EDWARD | L/242 | Dvr | RFA 5 'C' Reserve Bde | |
| PILKINGTON FIELDING | M2/177042 | A/Cpl | ASC | |
| PILKINGTON HARRY | 30657 | Pte | E Lancs 11th (S) Pals 94 Bde 31 Div | |
| PILKINGTON HARRY SHIRLEY | 144087 | Dvr | 286 R T Coy RE | |
| PILKINGTON RICHARD A | 14923 | Pte | 17 Lan Fus(S)(Bantam) 104 Bde 35 Div | |
| PILKINGTON SAMUEL | 12628 | Cpl | 6 KORLR(S)K-1 38 Bde 13(Western)Div | |
| PILKINGTON THOMAS | 24067 | Pte | 8 Duke of Wells R(S)K-1 34 Bde 11(Norther)Di | |
| PILKINGTON WILLIAM FREDERICK LONGLEY | 77457 | L/Cpl | 7 Batt Canadian Army(British Columbia Regt) | |
| PILLING CHARLES | 82514 | Pte | 11 Royal Fus Formerly 70242 106 T Res Btn | |
| PILLING HERBERT | 36270 | Pte | Labour Corps * | |
| PILLING WALTER | 2/Lt | 5th Res Sqd RFC Plane--MFSH A 7099 UK 2rd | ||
| PINDER RENNIE | 2343 | Pte | E Lancs 1/5th TF 126 Bde 42(E Lan)Div | |
| PINN FREDERICK JOHN GALE | 23045 | Pte | E Lancs 7th (S) K-2 56 Bde 19(Western)Div | |
| PITCHER HENRY JAMES | 180027 | Gnr | RGA | |
| PLACE BENJAMIN | 10660 | Pte | E Lancs 2nd 24 Bde 23 Div | |
| PLACE JOHN | 36265 | Sgt | 191 MGC (Inf) f 12973 E Lancs | |
| PLANT HENRY | 73687 | Pte | 17 RWF(S) 115 Bde 38(Welsh)Div(2rd N Wales) | |
| PLANT JAMES (served as Fred Farrell) | 11146 | Pte | KOR Lancasters 1st | |
| PLATT WILLIAM | 44329 | Pte | 1 Loyal NLR 1 Bde 1 Div | |
| PLAYFOOT ROBERT | 222483 | Gnr | RFA | |
| POLLARD CHARLES HENRY | 24777 | BSM | RGA | |
| POLLARD FRANK | 2/Lt | E Lancs 2/4th (att) 198 Bde 66(2 E Lan)Div | ||
| POLLARD FRED | 43607 | Pte | 4 N Staff R * (Ex Reserve) 105 Bde 25 Div | |
| POLLARD FRED | 6578 | Pte | E Lancs 6th (S)K-1 38 Bde 13(Western)Div | |
|
POLLARD FREDERICK | 39205 | Pte | Lancs Fus 2/5th TF 164 Bde 55(W Lan)Div ACoy |
| POLLARD HAROLD | 7772 | L/Cpl | 11 Lan Fus(S)K-3 74 Bde 25 Div | |
| POLLARD HARRY | 36723 | Pte | 9 Leicester R(S)K-3 110 Bde 21 Div | |
| POLLARD HENRY | Pte | Royal Welsh Fusiliers | ||
| POLLARD HERBERT EDWARD | Lieut | RE | ||
| POLLARD JOHN | 12635 | Pte | 1 Kings L'Pool R 6 Bde 2 Div | |
| POLLARD JOHN CHARLES | 85444 | Gnr | 180 Seigh Bty RGA att Bde HQ | |
| POLLARD ROBERT | 34168 | Pte | E Lancs 1st 11 Bde 4 Div | |
| POLLARD SAM | 5617 | Pte | E Lancs 1st 6 Plt B Coy 11 Bde 4 Div | |
| POLLARD WILFRED | 302201 | Pte | 2/8 Manchesters (Ardwick)Btn TF 199 Bde 66 D | |
| POLLARD WILLIAM | 48986 | Pte | 13 Kings L'Pool R(S)K-3 9 Bde 3 Div | |
| POLLITT HERBERT | L/18146 | Driver | RFA 31st Div Amm Col | |
| POLLITT JAMES HENRY | 15067 | Pte/Pnr | E Lancs 11th (S)Pals 94 Bde 31 Div | |
| POLLITT WILLIAM | 18579 | Pte | 2nd Royal Munster Fusiliers | |
| POMFRET JOSEPH | 34574 | L/Cpl | 16 Lan Fus(S)(2rd Salford) 96 Bde 32 Div | |
| POMFRET THOMAS | 8835 | Pte | 1 Border R 87 Bde 29 Div D Coy | |
| POOLE HAROLD | 206189 | Trp | Royal Bucks Hussars | |
| POOLEY THOMAS | 19602 | Pte | Army Cyclist Corps | |
| POOTER JAMES WILLIE | 50702 | Pte | 1/5 KOYLI TF 187 Bde 62(2 W Riding)Div | |
| PORTER DAVID | 36931 | Pte | E Lancs 1st 11 Bde 4 Div | |
| PORTER JOSEPH | 2621 | Pte | 1st Loyal North Lancashire Regiment | |
| POTTER HARRY | 7203 | Sgt | 2 DLI 18 Bde 6 Div | |
| POTTER JOSEPH WILLIAM | 64835 * | Pte | 6 Yorkshire R(S)K-1 236 Bde 25 Div | |
| POTTER TOM | 6141 | Pte | 2 Yorkshire R 21 Bde 7 div | |
| POUNDER JAMES ALBERT | 7815 | Sgt | Lan Fus | |
| POWELL JOHN | 201658 | Cpl | 17/19 RWF | |
| POWELL WILLIAM | 18586 | Pte | E Lancs 1st 11 Bde 4 Div | |
| POYNTON RICHARD | 11232 | Pte | E Lancs 2nd 24 Bde 8 Div | |
| PRATT HARRY | 352107 | Pte | 1/2 ELFA RAMC 42 Div | |
| PRENDERGAST JOHN WILLIAM | 35650 | L/Cpl | E Lancs 11th (S)Pals 94 Bde 31 Div | |
| PRESTON CHRISTIAN MITCHELL | W/3442 | Gnr | Signal Section RFA 84th Btty 11th Bde | |
| PRESTON EDWARD | 6230 | Pte | 2 Lan Fus 12 Bde 4 Div | |
| PRESTON JAMES | 308054 | Pte | 1/8 Kings L'Pool R TF(Irish) 165 Bde 55 Div | |
| PRESTON JAMES HENRY | Lt | India Labour Corrps att Kings L'Pool R | ||
| PRESTON JOHN | 1208 | L/Cpl | 1 KORLR 12 Bde 4 Div | |
| PRESTON WILLIAM | 6570 | Pte | E Lancs 2nd 24 Bde 8 Div | |
| PRICKET JOHN EDGAR | 201240 | Pte | 1/4 Duke of Wells TF (2rd West Riding)Bde | |
| PRIEST FRANCIS | 12657 | KOR Lancs 6th (S)P-1 38 Bde 13(Western)Div | ||
| PRIEST ROGER | 15139 | Pte | KOR Lancs 2nd | |
| PRIESTLEY JOHN | 10934 | Pte | E Lancs 1st 11 Bde 4 Div | |
| PRIESTLEY PATRICK | 12656 | Pte | 1 KORLR 12 Bde 4 Div | |
| PRIESTLEY WALTER | 42768 | Pte | 4th South Staffordshire Regiment | |
| PRIESTLEY WILFRED | 27637 | Pte | 10th Loyal North Lancashire Regiment | |
| PRINCE RANDOLPH | 24084 | Pte | E Lancs 2/5th TF 198 Bde 66 Div | |
| PRIOR PATRICK | 6500 | Pte | E Lancs 2nd 24 Bde 23 Div | |
| PRITCHARD JOHN | 16287 | Pte | 12 Cheshire R(S)K-3 66 Bde 22 Div | |
| PRITCHARD THOMAS | 20760 | Pte | E Lancs 11th (S) Pals 94 Bde 31 Div | |
| PROCTER HENRY | 37542 | Pte | E Lancs 8th (S)K-3 112 Bde 37 Div | |
| PROCTER JAMES HENRY | 29470 | Pte | E Lancs 1/5th TF 126 Bde 42 Div | |
| PROCTOR ALBERT EDWARD | 29468 | Pte | E Lancs 8th (S)K-3 112 Bde 37 Div | |
| PROCTOR ARTHUR | 35102 | Pte | 11 Lan Fus(S)K-3 74 Bde 25 Div | |
| PROCTOR BENJAMIN CHADWICK | 93875 | Pte | 12 Kings L'Pool R(S)K-2 61 Bde 20 Div | |
| PROCTOR CLIFFORD | 10102 | Cpl | RAMC | |
| PROCTOR EDWARD | 3664 | Pte | E Lancs 1/5th TF 126 Bde 42(E Lan)Div | |
| PROCTOR FRED JAMES | 57314 | Pte | 3rd Worcestershire Regiment | |
| PROCTOR GEORGE WILLIAM | 22286 | Pte | Calais Depot RAOC Former 2 SWB | |
| PROCTOR HARRY | 15469 | Pte | E Lancs 11th (S) 94 Bde 31 Div(MG Section) | |
| PROCTOR HERBERT | 65221 | Pte | 11 Cheshire R(S)K-3 75 Bde 25 Div | |
| PROCTOR JOHN THOMAS | 51771 | Pte | 19 Kings L'Pool R(S)(3rd City) 89 Bde 30 Div | |
| PROCTOR THOMAS WILLIAM | 7362 | Pte | E Lancs 8th (S) K-3 112 Bde 37 Div | |
| PROCTOR WALTER | Z/2359 | AB | RNVR SS Redesmere | |
| PROCTOR WALTER ALAN | 2/Lt | E Lancs 2nd att RE | ||
| PROCTOR WALTER JAMES | 85117 | Pte | MGC (Inf) 115 Coy * | |
| PROCTOR WILLIE | 56340 | Dvr | D Bty-3rd Bde RFA | |
| PUGH JOHN | 66934 | Dvr | 20 Bty 9 Bde RFA | |
| PURCELL HARRY | 12429 | Pte | 2 Duke of Wells 13 Bde 5 Div |