A businessman has registered AFC Northampton Town Limited and Northampton FC Limited with Companies House.
Northampton Town Football Club faces a winding-up petition hearing on Monday over outstanding tax bills and fans have been warned in the past that they may need to think about the possibility of launching a so-called phoenix club.
However, it is not known who, or why, these two companies have been created.
The two companies registered are AFC Northampton Town Limited, registered to the address 8 High View Close, Vantage Business Park, Leicester, Leicestershire, LE4 9LJ, reference number 09852515, and Northampton FC Limited, at the same address with a reference number of 09852555. Both companies were created on November 2, 2015.
The nature of the business has not been given and there have been no accounts submitted.
The director for both companies is listed as David James Brown, who is also listed as a director for UPN (Safeguard) Limited and United Pallet Network (UK) Limited, based at the same address.
Mr Brown has been approached for comment but was unavailable.
Cobblers fans have also discovered that in 2012, United Pallet Network was a shorts sponsor for Peterborough United. In an article on the club website, Mr Brown is pictured “UPN Commercial Director David Brown, defender Craig Alcock and Commercial Executive Horris Jones show off the new shorts”.