In the Southern League, Percy Mackrill's men were particularly impressive at Plainmoor where only a shock Boxing Day defeat to Bath City prevented the team from achieving a 100% home record.

However, in the Southern League, it was the Magpies who prevailed over City's Reserves and Torquay United were crowned winners of the Western Section in April.

[1] As Western champions, Torquay met the winners of the Eastern Section, Brighton & Hove Albion Reserves, in the Southern League play-off final.

United again gave a good account of themselves against Football League opposition when, after holding Bristol Rovers to a 1–1 draw at Plainmoor, they were unfortunate to be beaten 1–0 in the replay at the Eastville Stadium in a game in which Torquay missed a penalty.

Despite claims by Aberdare's secretary of a biased scrutineer, a second vote went in the Magpies favour with a 26–19 split meaning that Torquay United would now be taking the Welsh team's place in the 1927–28 season of the Third Division South.