Manchester City are reportedly preparing to appeal after an independent commission found the club guilty of 114 of the 115 Premier League charges brought against them over alleged financial rule breaches.

The reported decision, first published by The Athletic on Friday, has yet to result in any punishment, with the Premier League declining to comment on the development.

The case centres on alleged breaches committed between 2009 and 2018, covering the period in which City emerged as one of the dominant clubs in English football.

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The Premier League charged the club in 2023 following a lengthy investigation into its financial affairs.

Among the allegations were claims that City failed to provide accurate financial information concerning revenue, player and coaching payments, and compliance with financial sustainability regulations.

The club was also accused of failing to cooperate with the league’s investigation.

An independent commission began hearing the case in September 2024, with City denying the allegations and maintaining that its defence was backed by what it described as a “comprehensive body of irrefutable evidence”.

A City spokesperson said on Friday that the club’s position remained unchanged, pointing to the confidentiality surrounding the ongoing proceedings.

“The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality,” the spokesperson said.

The club also said it had respected due process and expected the Premier League’s board and executive to act as an “independent, impartial and fair-minded regulator”.

The reported findings could expose City to significant sanctions if upheld following any appeal. Possible penalties under Premier League rules include a points deduction, while expulsion from the competition has also been discussed in relation to the scale of the allegations.

Everton and Nottingham Forest previously received points deductions during the 2023/24 season for breaches of the league’s profit and sustainability rules.

The case could also have implications beyond City if other clubs pursue claims relating to previous Premier League titles or seek compensation.

Former Manchester United defender Rio Ferdinand appeared to react to the reports on social media, while Greater Manchester mayor and former Labour politician Andy Burnham urged caution before drawing conclusions.

Burnham said the independent commission’s report should be studied in detail before any decision was made on whether City should lose previous titles.

The allegations include claims, based on documents published by Der Spiegel, that sponsorship income from Abu Dhabi-linked companies was overstated and that payments to former manager Roberto Mancini were made through consultancy arrangements.

City have previously rejected such allegations.

The club’s legal battle over financial regulations is not its first. UEFA imposed a two-year ban from European competitions in 2020 over financial fair-play breaches, but the Court of Arbitration for Sport overturned the ban later that year.

City have won eight Premier League titles since Sheikh Mansour’s Abu Dhabi United Group took over the club in 2008, as well as the Champions League and several other major trophies.

The latest development comes after Pep Guardiola’s departure from the club following a decade in charge. Guardiola had consistently supported City’s position over the allegations but previously said he would reconsider his position if the club were found to have misled him.

No final sporting sanction has been announced in the Premier League case, and the reported findings remain subject to the next stages of the legal process.

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