MAN CITY GUILTY OF 'SHAM' CONTRACTS AND MISLEADING ACCOUNTS

Landmark Ruling Exposes Massive Disguised Funding Scheme
An independent Premier League commission has delivered a seismic blow to English football, finding Manchester City FC guilty of systematically breaching financial regulations across nearly a decade, spanning from the 2009–10 season to the 2017–18 campaign. The redacted version of the extensive report published by the Premier League confirms that the club broke the vast majority of the 115 financial rules they were accused of violating.
The commission's findings are stark: Manchester City systematically arranged a series of "sham contracts" and deceptive commercial agreements with corporate partners to disguise a staggering £830.69 million in direct, secret cash injections from their parent owners, the Abu Dhabi United Group (ADUG). The plot allowed the club to artificially inflate its revenues, suppress actual operational costs, and deceptively dodge what would have otherwise been the largest single-season financial loss in Premier League history during the 2009–10 cycle.
A prime example of this financial manipulation occurred during the three seasons Manchester City clinched the Premier League title (2011–12, 2013–14, and 2017–18). While the club officially recorded £360 million in legitimate-looking sponsorship fees, the independent commission discovered that a meager £43 million was actually paid by the sponsors themselves, with the remaining multi-million pound balances secretly funneled directly by ADUG.
Witnesses Accused of False Evidence; Demands for Relegation
Beyond the structural accounting discrepancies, the commission's 750-page index and tens of thousands of auxiliary documents painted a damning picture of institutional dishonesty. The club was found guilty of all charges except one relating to non-cooperation. Crucially, the ruling explicitly noted that a number of high-profile club witnesses deliberately provided false, dishonest, and untruthful evidence under oath.
Premier League Chief Executive Richard Masters firmly vindicated the league's multi-year resolve, declaring that protecting the absolute competitive integrity of the tournament for clubs and fans alike remains paramount.
Anxiety is quickly spreading among supporters, with Culture, Media, and Sport Secretary Lisa Nandy MP calling the report "incredibly serious and stark." David Bernstein, who served as Manchester City Chairman from 1998 to 2003, stressed that the very credibility of the sport is on the line. Bernstein insisted that since simple monetary fines carry no weight for the club's billionaire backers, the independent commission must issue sporting sanctions that forcibly remove Manchester City from the Premier League if the decision stands.
Manchester City Fires Back, Denies "Conspiracy Theory"
In a swift, defiant response, Manchester City FC issued an official statement expressing immense surprise and disappointment at the ruling. Stating they possess a comprehensive body of "irrefutable evidence" backing their financial practices, the club declared they remain entirely innocent. They announced intent to relentlessly fight the ruling across all available legal avenues, asserting that the commission's opinion contains severe material errors of law, principle, and fact.
The club also criticized the Premier League Board, alleging that the organization failed to act as a fair-minded, impartial regulator. Following the release, City CEO Ferran Soriano sent a direct video message to internal staff, strongly criticizing what he classified as a "Premier League conspiracy theory" and promising employees that the club would ultimately be completely vindicated in future appeal forums. The club has until October 2, 2026, to formally submit its appeal. Final sporting sanctions will be deliberated independently during a separate, strictly confidential hearing.
How the Scandal Unfolded: A Nine-Year Legal War
• November 2018: Der Spiegel publishes explosive Football Leaks documents, exposing potential financial fair play breaches.
• March 2019: UEFA formally steps in to open a deep structural investigation into City's financial declarations.
• February 2020: UEFA slaps Manchester City with a two-year ban from European competitions alongside a €30 million fine.
• July 2020: The Court of Arbitration for Sport (CAS) completely overturns the European ban, handed down after an aggressive appeal campaign.
• February 2023: The Premier League takes decisive action, hitting City with a historic list of 115 separate rule violations.
• September 2024: Legal teams face off in an intense, private 10-week independent hearing regarding the 115 charges.
• September 25, 2026: Exclusive leaks break via the BBC revealing that the panel has overwhelmingly found City guilty of the majority of charges.
• September 29, 2026: The Premier League publishes its finalized, redacted commission findings, legally formalizing the historic guilty verdicts.
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