THE liquidation of Enfield FC, one of England's most successful non-league clubs, has been hailed as a victory' by chairman Steve Whittington.

The two-times Football Conference winners entered liquidation on Tuesday of last week, after being run in receivership since 2003.

And the following day a new club, Enfield (1893) FC, was formed by the officials of the previous outfit.

However, the liquidation of the club - following the taxman's refusal to accept their latest offer to settle their debts - means that the borough has lost a jewel in its sporting crown.

Despite that, Mr Whittington remai-ned upbeat and said: "Everyone thinks this is a sad time, but it is a victory because we can now move forward.

"It got to the stage where we could not go on, so when the offer to drop a league came, we took it. We have cash to spend."

For decades Enfield FC was a force in non-league football and enjoyed nationwide renown.

The team won what is now known as the Conference (then the Alliance Premier League) twice in 1983 and 1986, the FA Amateur Cup in 1967 and 1970, and the FA Trophy in 1982 and 1988.

The second of Enfield's Conference triumphs came one season before automatic promotion to the Football League was introduced.

Enfield's second FA Trophy win came in 1988, but their form then dipped and they were relegated from the top flight of non-league football just two years later in 1990.

Following the sale of the club's former Southbury Road ground and assets for £3.9million in 1999, and subsequent legal disputes with former chairman Tony Lazarou, a huge tax bill was incurred by Enfield FC Hold-ing Company, the owner of the club.

Enfield FC's board last week offered to contribute £25,000 to service this debt.

However the taxman refused to separate the club from Enfield FC Holding Company, meaning Enfield FC was plunged into liquidation.

The Inland Revenue's rejection liquidated the business and sounded the death knell of the 114-year-old club.

Its directors opted to dissolve the club as an ongoing concern and have founded a phoenix club called Enfield (1893) which is free of the debt.

Enfield (1893) FC, so called due to the year of formation of the previous club, will start the 2007/08 season in the Essex Senior League, one rung below the Ryman League in which Enfield FC was playing.

Enfield FC's board has assumed the mantle at Enfield (1893), and all of the club's staff have also committed themselves to the new team.

Mr Whittington revealed they could return to the borough in the future, and even groundshare with rivals Enfield Town FC.

But for the moment they will continue to play their matches at Ware's Wodson Park ground.

Mr Whittington said: "We will go into every game to win. We will win the league and it would be great to get a trophy. If you do not dream, there's no point getting out of bed."