The Football Association is investigating allegations of racist comments directed towards players by their opponents during an under-13s junior match. It is alleged that one player was called a 'p***' by an opponent.
A formal complaint was made to the Cheshire FA.
The M.E.N. has decided not to currently identify either team as the investigation continues.
Statements from witnesses who were at the game in south Manchester and the juniors themselves have been submitted to the Cheshire FA for consideration.
Steve Stewart, chief executive, said the matter has also been passed to the Football Association in London, English football's governing body.
The teams are scheduled to play each other again soon and parents of players from the team who were allegedly abused met to discuss a possible boycott.
One parent however told the M.E.N. it was decided the game should go ahead.
He said: "We do not want racism to win.
"If any incident does happen we are going to withdraw from the game during the match."
It comes after the FA said England players were subjected to 'abhorrent racist chanting' during the Euro 2020 qualifying match in Montenegro last month and a welcome public stand taken against racism in football by Manchester City's Raheem Sterling, who was also allegedly racially abused during the Chelsea game at Stamford Bridge last December.
Tottenham Hotspur and England defender Danny Rose meanwhile said last week he couldn't wait to see the back of football as a result of racism in the game and a man has been arrested after Wigan Athletic footballer Nathan Byrne was racially abused on Twitter after scoring a stoppage time equaliser in the 2-2 draw against Bristol City on Saturday.
Mr Stewart confirmed a formal complaint was made alleging the use of racist language.
The match was played late last year.
The investigation was continuing, Mr Stewart said, and witness statements were being gathered and assessed before any determination could be made.
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The father of one boy who was playing said: "There was verbal, racist abuse directed at the boys from players of the other team.
"One boy was called a 'p***'.
"Football is about respect and racism has no place in football. The children love football but they were left very upset by it.
"There was an informal meeting during training and parents sat together. There was a view that we should not play the game but we did not want racism to win.
"We agreed to go for the game and win.
"We could just pull out of the game but we agreed with the coach. Something has to be done about this as we do not want this to happen."
The game was presided over by a referee, but the Cheshire FA said they didn't report any alleged remarks.
"The investigation and process has been underway for a while now," Mr Stewart told the M.E.N.
"CFA are in close liaison with the FA's Integrity Investigation Team and Kick It Out.
"We have an excellent relationship with Kick It Out - and they have presented to our staff and council already this year to very good effect.
"We anticipate more advice, guidance and support from them this year, as we want to be at the forefront of eradicating racism in all its forms from the game."
Asked whether the association had received any other similar complaints, Mr Stewart said: "There are occasional reports that come through to us. All are investigated.
"Generally people are more inclined to bring these concerns and allegations to our attention than was previously the case.
"I think this is because levels of awareness and understanding of what is and is not acceptable have been heightened."
Referring to the upcoming game between the two clubs Mr Stewart added: "We would sincerely hope that the game goes ahead and is played in a great spirit. Thereby indicating that any actual or alleged language is dealt with through the correct processes and channels."
