Mystery surrounds a new “sport” company set up by Edinburgh Woollen Mill chief and Carlisle United backer Philip Day.

The billionaire, whose firm have long been linked with further involvement with the Blues, has established a business called Eden Valley Sport Limited.

Documents filed with Companies House show the private limited company was registered on February 22 last year.

Its registered office is in Carlisle at EWM’s Castle Street headquarters, Global House.

The creation of such a business has led to speculation among fans that it could be a vehicle linked to future ownership change at United.

A spokesman for Day and EWM, though, declined to comment.

There is no evidence of any business activities connected to the company at this stage. Day is the only shareholder, with one initial share issued, though records show that, as of January 6, he is no longer a director.

The same day this month, two new directors were appointed, one with Carlisle United links.

That is John Jackson, EWM’s group financial controller, who sits on the Blues’ strategic Holding company board but has never commented on his involvement at United’s top table.

The other is John Herring, who is on the board of many of Day’s other firms. Appointed as secretary of Eden Valley Sport two weeks after its creation was June Carruthers, EWM’s group company secretary.

As well as his firm’s financial involvement – including sponsorship – at United, Day has other sporting interests, such as game bird shooting.

He has also described himself as “more of a rugby man [than football]” with EWM having been long-standing sponsors of the Langholm Sevens.

United have been borrowing money from EWM since 2017 through a “loan facility”, with money secured against the club’s assets, whilst individuals close to Day are involved with the club, such as director of football David Holdsworth, and Carlisle businessman Kevin Dobinson, who United have said “helps with advice and commercially, free of charge” but does not have a formal title at the club.

There has been talk of “succession” at Brunton Park for several months, with fans’ trust CUOSC on Saturday telling members there had been a “flurry of recent activity” behind the scenes.

CUOSC declined to elaborate on that remark when invited by the News & Star, while the club’s chief executive Nigel Clibbens said: “As a club if we have anything of substance to add on that subject, we will do so as soon as we can.”

In their most recent members’ briefing, CUOSC said a “process” was currently under way which had not yet reached “a successful conclusion”.

They added that “various parties” were involved in negotiating “a satisfactory solution”.

That came after CUOSC last month said a “proposal” from an “organisation” with a “vision” was being discussed regarding succession at the top of United.

EWM last month declined to comment on the matter and whether they are the organisation concerned.

The firm this week would not make any further comment on their involvement at Brunton Park, while Jackson will not be on the panel at a fans' forum at Brunton Park next week which sees United co-owners John Nixon and Steven Pattison, plus chief executive Nigel Clibbens and CUOSC's Billy Atkinson, in the line-up.

Earlier last year CUOSC chairman John Kukuc resigned because he felt “uncomfortable” at being urged to agree with a proposal at the top of the club in a “tight timescale” without wider discussion.