A sport company set up by wealthy businessman Philip Day carried out no business activities for a second successive year.

Eden Valley Sport Limited has remained dormant since it was created in 2019.

Day, who has been closely linked to Carlisle United in recent years, set up the business as a “potential holding company for sporting interests in Cumbria.”

But there remains no sign of any activity by the company according to newly-filed accounts.

The Edinburgh Woollen Mill tycoon is no longer a director of Eden Valley Sport but one of its current two directors is John Jackson, who is also on the board of Carlisle United’s Holdings company.

Jackson has signed the report accompanying the filing just made to Companies House for the year running to February 27, 2021.

It confirms that “the company has not traded” in that period, or the previous such period.

“During this period, the company received no income and incurred no expenditure, and therefore made neither profit nor loss,” the document adds.

Eden Valley Sport’s registered address is Global House, Castle Street, Carlisle. Its share capital remains £1, as was the case when Day established the company in February 2019.

Companies House documents show that he ceased to be a director in January 2020, with EWM colleagues Jackson and John Herring subsequently appointed as directors.

Eden Valley Sport Limited was incorporated at a time EWM were said to be involved in takeover/succession talks with Carlisle United.

It was the subject of speculation among supporters that it could be involved with future Blues ownership.

But it has never been confirmed whether the new company was set up with potential United involvement in mind.

The News & Star was told by a spokesman last year that: “Eden Valley Sports was set up as a potential holding company for existing interests, including country sports interests in Cumbria.”

As well as his connections with United, Day has other sporting interests, such as game bird shooting. He has also, in the past, spoken about his passion for rugby.

There is no indication given in the latest documents of any potential future activities connected to the company.

Day’s EWM loaned more than £2m to United from 2017. Since EWM went into administration during the Covid pandemic, that debt is now owed to Purepay Retail Limited.

United have said they remain in “succession” talks with an "individual interested in taking over the club".

But supporters’ trust CUOSC said this week that, despite “potential interest from various sources”, the club’s debt position remained a “main obstacle” to succession at the top of United.

The Blues and Jackson, who is one of six directors on CUFC Holdings, have been invited to comment.