The line comes from a 1989 British television advert for milk, in which two young Liverpool fans discuss striker Ian Rush. One explains that Rush drinks milk and warns that without it he would only be good enough for Accrington Stanley, prompting the other boy to ask who they are. The advert aired when the club was a non league side after reforming in 1968, and the exchange entered British football culture, repeated in pubs, commentary and later shared online as a short reaction clip.
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Clip of the line 'Accrington Stanley, who are they? Exactly.' from the 1980s British milk advert, used as a meme for obscure teams and people.
This short clip captures the exchange that made Accrington Stanley famous far beyond football, with one voice asking 'who are they?' and the other delivering the flat reply 'Exactly.' The delivery is dry, quick and unmistakably British, which is why the joke lands even without the original advert for context. It works as a put down for anything considered small, unknown or irrelevant, and football fans also use it with affection, since the real club embraced the line and turned decades of being overlooked into part of its identity and humour.