The 1925–26 season was the 45th season in the history of Nelson F.C. and their fifth as a professional club in the Football League. The team competed in the Third Division North for the second consecutive season, having finished as runners-up to Darlington in the previous campaign. Nelson had a new manager in Percy Smith, following the departure of David Wilson in the summer of 1925. The team played well for the majority of the season, and achieved several good victories, including 7–0 wins against Tranmere Rovers and Wigan Borough. Nelson ended the season on 43 points, with a record of 16 wins, 11 draws and 15 defeats in their 42 matches.