| 140 | ID Isaac DonkorGlacis United |  Glacis United | Fundaș | — | 25 K € |
| 140 | IB Ismael BarkiaHound Dogs |  Hound Dogs | Mijlocaș | 25 | 25 K € |
| 140 | IR Iván RuizCollege 1975 |  College 1975 | Mijlocaș | 36 | 25 K € |
| 140 | JC James CaetanoCollege 1975 | College 1975 | Atacant | 22 | 25 K € |
| 140 | Jamie RobbaLynx |  Lynx | Portar | 35 | 25 K € |
| 140 | JM Jamie-Luke McCarthyCollege 1975 | College 1975 | Fundaș | 34 | 25 K € |
| 140 | JM Jan MiazekHound Dogs | Hound Dogs | Portar | 23 | 25 K € |
| 140 | JM Javi MorenoCollege 1975 | College 1975 | Mijlocaș | — | 25 K € |
| 140 | JM Javier MeraLynx | Lynx | Atacant | — | 25 K € |
| 140 | JW Jayden WelchHound Dogs | Hound Dogs | Fundaș | 25 | 25 K € |
| 140 | Jean-Carlos GarciaCollege 1975 | College 1975 | Fundaș | 34 | 25 K € |
| 140 | Jelte PriemGlacis United | Glacis United | Fundaș | 20 | 25 K € |
| 140 | JC Jesse ClintonHound Dogs | Hound Dogs | Fundaș | 22 | 25 K € |
| 140 | Jesse GonzalezHound Dogs | Hound Dogs | Portar | 31 | 25 K € |
| 140 | J JoeLincoln Red Imps |  Lincoln Red Imps | Mijlocaș | 35 | 25 K € |
| 140 | JB Joe BalumueneGlacis United | Glacis United | Atacant | — | 25 K € |
| 140 | JC Joel CoronilLynx | Lynx | Fundaș | 22 | 25 K € |
| 140 | Jonathan SciortinoLynx | Lynx | Atacant | 20 | 25 K € |
| 140 | Jordan PerezLions Gibraltar |  Lions Gibraltar | Portar | 39 | 25 K € |
| 140 | JM Jorge MaristanyLynx | Lynx | Fundaș | 28 | 25 K € |
| 140 | José CañasGlacis United | Glacis United | Mijlocaș | 39 | 25 K € |
| 140 | JL José LópezEuropa Point |  Europa Point | Atacant | 23 | 25 K € |
| 140 | JS Juan SerranoLynx | Lynx | Mijlocaș | 26 | 25 K € |
| 140 | JuanjeMons Calpe |  Mons Calpe | Atacant | 31 | 25 K € |
| 140 | JP Juanjo PérezLynx | Lynx | Atacant | — | 25 K € |
| 140 | JP Juanma PiedraMagpies |  Magpies | Fundaș | — | 25 K € |
| 140 | JL Julian LagueaCollege 1975 | College 1975 | Fundaș | 22 | 25 K € |
| 140 | JD Justin DassGlacis United | Glacis United | Atacant | 24 | 25 K € |
| 140 | KS Kaleem SmithGlacis United | Glacis United | Mijlocaș | 20 | 25 K € |
| 140 | KP Karim PiñeroCollege 1975 | College 1975 | Fundaș | 34 | 25 K € |
| 140 | KF Kaylan FrancoCollege 1975 | College 1975 | Mijlocaș | 25 | 25 K € |
| 140 | Kelvin MorganLynx | Lynx | Atacant | 28 | 25 K € |
| 140 | Kevagn RobbaLynx | Lynx | Mijlocaș | 32 | 25 K € |
| 140 | KG Kevan GonzalezGlacis United | Glacis United | Fundaș | 21 | 25 K € |
| 140 | KR Kivan RamosMons Calpe | Mons Calpe | Fundaș | — | 25 K € |
| 140 | KA Kobie AllenMons Calpe | Mons Calpe | Mijlocaș | — | 25 K € |
| 140 | KS Konrad SkuzaLions Gibraltar | Lions Gibraltar | Portar | 28 | 25 K € |
| 140 | KR Kyle RodriguezCollege 1975 | College 1975 | Atacant | 21 | 25 K € |
| 140 | Lee CasciaroLincoln Red Imps | Lincoln Red Imps | Atacant | 45 | 25 K € |
| 140 | Leon ClintonEuropa Point | Europa Point | Mijlocaș | 28 | 25 K € |
| 140 | LP Leon PayasHound Dogs | Hound Dogs | Fundaș | 28 | 25 K € |
| 140 | LN Lewis NavarroMons Calpe | Mons Calpe | Atacant | — | 25 K € |
| 140 | Lolo SolerCollege 1975 | College 1975 | Portar | 40 | 25 K € |
| 140 | LT Lorenzo TejedaGlacis United | Glacis United | Fundaș | — | 25 K € |
| 140 | LG Lucka GasserHound Dogs | Hound Dogs | Fundaș | 24 | 25 K € |
| 140 | LC Luis CasasCollege 1975 | College 1975 | Atacant | 30 | 25 K € |
| 140 | LK Luis KrasniqiGlacis United | Glacis United | Fundaș | — | 25 K € |
| 140 | LR Lukas RickenbachEuropa FC |  Europa FC | Fundaș | 23 | 25 K € |
| 140 | Luke RobinsonGlacis United | Glacis United | Atacant | 28 | 25 K € |
| 140 | LS Luke SowerbyEuropa Point | Europa Point | Fundaș | — | 25 K € |
