Horner will take charge of the Cottam Hall-based club, who were reprieved from relegation from the Premier Division last season following Euxton Villa's successful application to the North West Counties League.
Horner is a former assistant manager at Colwyn Bay and coach at Radcliffe Borough, Widnes and City of Liverpool.
The search is now on for a manager to run Poulton's reserve side.
Any interested candidates please contact Dave Sponder by email at dsponder@outlook.com.
Closing date is Tuesday July 5.
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