Manchester City found guilty of 114 financial charges; club appeals as Guardiola vows 'I love you all'

Manchester City have been found guilty of 114 out of 115 charges of serious financial rule breaches by an independent Premier League commission — and within days had lodged a formal appeal, setting up a legal battle that could run into early 2027 and leave the fate of six Premier League titles unresolved for months more.

The commission's verdict, delivered in late September 2026, concluded that between the 2009/10 and 2017/18 seasons City arranged 'sham' contracts with commercial partners as part of what it called a 'disguised funding scheme', whereby those companies paid only a portion of agreed sponsorship fees while the remainder was secretly funded by the club's Abu Dhabi-based owners, Abu Dhabi United Group Investment & Development Ltd (ADUG). The scheme, the commission found, artificially inflated the club's revenues and reduced its costs by more than £900 million, according to the Premier League. A separate figure of £830 million was cited by Sky Sports in relation specifically to the inflated revenues.

As a consequence, the commission found, City filed misstated accounts, concealed the true state of its finances from auditors and football regulators, and was 'significantly in breach' of both Premier League and UEFA spending limits. The commission also upheld three of four charges that City made 'concerted efforts to stop and frustrate' the Premier League's four-year investigation, according to the Premier League's published findings.

The core decision establishes the facts of what happened at Manchester City during this period. It details how the club systematically broke Premier League Rules for nearly a decade. This disciplinary case, and this decision, are the most significant in Premier League history.— Richard Masters, Chief Executive, Premier League

City have consistently denied the breaches. On Friday 1 October — one day before the appeal deadline — the club lodged what it described as a 'comprehensive Appeal', stating the commission's opinion 'contains clear material errors, of law, principle and fact and is unsafe', according to Metro. Premier League rules require an appeal hearing to be held within 12 weeks of the appeal being lodged, with a decision to follow within 30 days — meaning a final outcome could arrive as late as the end of January 2027, according to Metro.

The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.— Manchester City Football Club statement

The sanctions phase — which could include points deductions or title stripping — will be addressed in a separate hearing before the independent commission and will remain private until publication is permitted, the Premier League said. No sanction has yet been set.

Into that charged atmosphere stepped Pep Guardiola, the Catalan coach who managed City from 2016 until leaving in 2026 and who oversaw the club's most decorated era — six Premier League titles, a Champions League, and four consecutive domestic championships. The breaches the commission examined largely predate or overlap the early years of his tenure. On Wednesday, Guardiola posted a message of support on social media.

I want every single Manchester City fan across the world to know I am here; more than ever. I am, always have been, always will, be behind my club, my owner, my chairman, Ferran, the players, staff, Enzo [Maresca] and you, our unique supporters. Let me be clear: we will get through this together. I love you all.— Pep Guardiola, former Manchester City manager

City chief executive Ferran Soriano, named directly in Guardiola's message, took a more combative tone internally. In a video message to players and staff — later leaked — Soriano described the process as a 'Premier League conspiracy theory', according to Sky Sports.

The verdict also drew a notably measured response from Jürgen Klopp, whose Liverpool side lost the Premier League title to Guardiola's City by a single point in both 2018/19 and 2021/22. In 2024, Klopp had joked that if City were ever stripped of titles, 'If you organise a bus parade, I am in!' Speaking ahead of Germany's Nations League fixture against Serbia — he is now Germany head coach — Klopp struck a very different note.

I have huge respect for Pep Guardiola and the football City played during the time we were up against them. The sort of football they put on the pitch, the sort of opponents they were for us. It's far too big. The standard is far too high. If any sanctions are imposed, I've got nothing to do with it. And that's why I'm waiting to see what happens.— Jürgen Klopp, Germany head coach

I don't need to be Premier League champions a few more times. I'm completely happy with what we've achieved. We battled it out on the pitch, and I can't say anything about the rest because I don't know exactly what it's all about. To be honest, I'm not interested either.— Jürgen Klopp, Germany head coach

The legal and regulatory ripple effects were immediate. City's principal sponsor, Etihad Airways, is considering taking legal action against the Premier League, according to Sky Sports. Other Premier League clubs have begun working with barristers over the prospect of bringing further litigation against City, Sky Sports News reported. The Independent Football Regulator reiterated its powers to assess the suitability of club owners. The Football Association released a statement saying the verdict 'has significant implications for the integrity of the game' and that it would 'take action where appropriate', according to Metro.

The Premier League's investigation began in December 2018, triggered in part by leaked documents published by German newspaper Der Spiegel in November 2018 alleging FFP breaches. Formal charges — 115 in total — were issued in February 2023. A 42-day hearing concluded in December 2024, and the commission acknowledged its decision had taken 'much longer than we would have wished' to produce. UEFA had previously handed City a two-year European ban in February 2020, which was overturned on appeal to the Court of Arbitration for Sport in July 2020.

Why it matters — The verdict is the most significant disciplinary ruling in Premier League history, with sanctions yet to be set that could include points deductions or the stripping of titles won during one of English football's most dominant eras — and an appeal that will keep the outcome uncertain well into 2027.

Sources differ on Total financial figure artificially manipulated: More than £900 million (revenues inflated and costs reduced combined) (premierleague.com) vs £830 million (revenues artificially inflated) (skysports.com)

Reported by yahoo.com, nytimes.com, premierleague.com, metro.co.uk, skysports.com