The FA Cup First Round takes place this coming weekend, with plenty of non-league sides still in the competition. Every team is just two games away from a potential money-spinning clash against a Premier League club. We look ahead to some of the matches, with the team at WhatAcca.com coming up with predictions. Gillingham 14:00 Cheltenham Town We have an all-League One clash at the Priestfield Stadium where Gillingham might have the upper hand. Steve Evans’ side sit lower in the table, although they face opponents who are missing key personnel in defence. The Gills had the better of a goalless draw against Accrington last week and they face a side who were fortunate to secure a point at Portsmouth. BEST BET: Gillingham to win Chesterfield 15:00 Southend United Chesterfield recently enjoyed a 4-0 win at Roots Hall and there seems no reason to doubt a Spireites team challenging hard for promotion this season. The Derbyshire team should get the better of a Southend team who continue to be on a downward spiral. We are surprised that Chesterfield are such a big price for what should be a fairly routine win. BEST BET: Chesterfield to win Crawley Town 15:00 Tranmere Rovers Neither team are pulling up any trees at the moment. The teams recently met at Prenton Park where Tranmere claimed a 2-1 victory, although both goals were scored by centre half Peter Clarke. Rovers are really having issues in the final third and Crawley will look to defensively get tighter after being run ragged by Port Vale. BEST BET: Draw Crewe Alexandra 15:00 Swindon Town This might be League One versus League Two although these teams might end up swapping divisions. Crewe are having a tricky campaign under David Artell, while their opponents are a high-scoring side in the tier below. Swindon actually looked cash-strapped a few months ago, although they look capable of getting to the third round of the FA Cup. BEST BET: Swindon Town to win Harrogate Town 15:00 Wrexham Wrexham are everyone’s cup final in the National League due to the Hollywood connection. However, it’s clear that the squad are good enough to be playing League Two football. We look forward to seeing how Phil Parkinson’s side fare against a team who have only recently acquired Football League status. We’re expecting a high-scoring game although perhaps the visitors can fire their way into the hat. BEST BET: Wrexham to win Port Vale 15:00 Accrington Stanley Another League Two v League One clash which could go the way of the former. Darrell Clarke swapped Walsall for Vale last season and he’s on course to take the Valiants to League One. The form at Vale Park has been especially strong and we’re not sure Accrington will be able to dominate in this clash, having performed poorly at Gillingham in their last game. BEST BET: Port Vale to win There are stacks of FA Cup games taking place this weekend and we have accas featuring several picks from this competition. Get the latest predictions for the games that matter, with the team at WhatAcca.com picking out the value and recommending the odds from the best betting sites.