Everton won the competition for the second time, beating Manchester City 3–0 in the final at Wembley.
If scores were level after 90 minutes had been played, a replay would take place at the stadium of the second-named team later the same week.
Those appearing in the competition proper for the first time were Hereford United, Wycombe Wanderers, Lloyds (Sittingbourne) and Ryde Sports.
Stalybridge Celtic reached this stage for the first time since withdrawing from the Football League in 1923, while Romford had last featured in the first round in 1885-86.
Spennymoor United defeated Dawdon Colliery Recreation, Murton Colliery Welfare, Seaham Colliery Welfare, Wardley Welfare, Horden Colliery Welfare and Bridlington Town; Lloyds (Sittingbourne) defeated Royal Marines Chatham, Canterbury Waverley, Callender Athletic, Beckenham, Sheppey United and Wimbledon; and Merthyr Town defeated Ebbw Vale, Barry, Hanham Athletic, Llanelli, St Philip's Marsh Adult School and Street.
Entering in the first qualifying round, Brighton defeated Shoreham, Worthing, Hastings & St Leonards and Barnet to reach the main draw before knocking out Crystal Palace, Wrexham, Chelsea and Bradford Park Avenue.
Barring an exceptional decision or allowance by the FA, this feat is no longer attainable by clubs in the Football or Premier Leagues.
To make the number of matches up, non-league sides Dulwich Hamlet and Marine were given byes to this round as the winner and finalist from the previous season's FA Amateur Cup.