| Bees Thomas George | 1896 | | Gloucestershire Regiment |
| Bendrey (or Bendry) Arthur James | 1893 | | Gloucestershire Regiment |
| Bennett John Henry | 1886 | | Gloucestershire Regiment |
| Bennison Charles Joseph Henry | | | Gloucestershire Regiment |
| Biggs George | 1888 | | Gloucestershire Regiment |
| Biggs Tom | 1891 | | Gloucestershire Regiment |
| Billett Herbert Charles | 1897 | | Gloucestershire Regiment |
| Birt Frederick James | 1897 | | Gloucestershire Regiment |
| Bishop Reginald John (Jack) | 1893 | | Gloucestershire Regiment |
| Blake Francis Henry | 1883 | | Gloucestershire Regiment |
