Sunderland
  Accrington
Managers
(Sunderland)
?
(Accrington)
Notes
Accrington had been a First Division side the previous season but had been relegated through the test matches. They did not take up their place, however, preferring to compete in the Lancashire League instead, arriving in 3rd place in that league.
Goals
James Gillespie 40  min
Hughie Wilson ?  min
Jimmy Hannah 75  min