Their second string were abandoned last April after previous owner Michael Knighton cut the wage bill by half.
The Cumbrian outfit have had to arrange friendly matches to keep squad players fit, but with a larger squad now at Brunton Park they have relaunched a reserve team.
Coach Tony Elliott, who is set to run the side along with fellow coach John Cunnigham, said: "Players will be better motivated playing in the reserves as you can't beat competitive football.
"It will provide them with a good opportunity to fight their way back into the first team."