Beckham, John Stephen –

Son of Charles William and Mary Ann Beckham (nee Stretton), of 13, Bishop Street, Pendleton, Lancashire. Formerly 18th Bn., Lancashire Fusiliers.

Bellis, Albert –

Of 4, Bradshaw Street, Pendleton, Lancashire, and formerly of Church Street, Pendleton, Lancashire. Formerly a tramcar conductor.

Benbow, George Godfrey –

Son of George James and Anna Frances Benbow, of Moreton Saye, Shropshire; husband of Beatrice Martha Benbow, of 2, Eccles Old Road, Pendleton, Lancashire.

Berry, John –

Of 45, Croft Street, Pendleton, Lancashire. Reported missing and subsequently presumed killed.

Bertram, Joseph –

Son of James and Elizabeth Bertram, of Manchester, Lancashire. Of 20, Hill Street, Pendleton, Lancashire.