Yates knows last year's beaten finalists will provide a stern test when they host the Gulls on Sunday.
"There is a long way to go and I've said to the players that Wembley is miles away at the moment," he told the Gloucester Citizen.
"It's on the horizon and there is no point in thinking or talking about it because we have two really tough games against Torquay and they will be decent footballing encounters as both teams like to play.
"Whoever gets to the semi-finals, it's all about two games of football and if you lose in the first game, you don't do anything stupid because it's over 180 minutes.
"We have to be positive and do what we've done all season and if we do that we have a chance."
