According to Sam Lee of The Athletic, Manchester City's stance remains unchanged despite reports that an independent commission has found them guilty of the majority of the 115 financial fair play charges brought by the Premier League. The club's leadership still believes the case is far from final resolution and that the team has a strong position for the appeals stage.

Manchester City CEO Ferran Soriano addressed the matter on Monday during a board meeting of the European Club Association in Copenhagen. Three days earlier, The Athletic reported that the independent commission overseeing the case had decided Manchester City guilty of the majority of charges, though an official ruling has not yet been announced.
According to sources present, Soriano stated at the end of the meeting, "It took eight years to reach this point, and it will take longer still." He disagreed with the independent commission's decision and expressed his belief that Manchester City will ultimately succeed in overturning the ruling.
Previously, Manchester City Chairman Khaldoon Al Mubarak also issued an open letter to club supporters. He wrote: "While some have been quick to draw their own conclusions, and our environment is filled with various voices, nothing has changed."
"In the past, we have faced challenges together and ultimately overcome them. There are still many who wish to disrupt our club's momentum, and we will not give them that opportunity."
The Athletic notes that Manchester City currently faces an extremely serious situation. Following the news release, external discussion has begun regarding potential punishments, including league relegation or even expulsion from the English professional football system. Meanwhile, legal teams from several Premier League clubs are also investigating whether they can seek compensation for past revenue losses. However, specific sanctions have not yet been determined.
When the case was launched in 2023, Manchester City stated they welcomed the opportunity to clarify the facts and claimed to possess "overwhelming irrefutable evidence." Now, after the independent commission reportedly delivered an unfavorable ruling, focus has shifted to what action Manchester City can take next.
The report indicates that Manchester City's strong stance extends beyond public statements. Sources reveal that after the report was published last Friday, Manchester City's top executives held a conference call that evening and assured senior staff that the case remains far from over and that the club remains confident in its position when appealing the guilty verdict.
Due to the strict confidentiality agreements binding Manchester City and the Premier League before the official ruling is announced, very few people within the club have been kept continuously informed of case developments over recent years. Currently, Manchester City has not yet informed all staff at its Manchester offices or other sister clubs globally about the situation.
Sources also indicate there is anger within Manchester City regarding the leak of significant case developments at this stage. The report suggests that if Manchester City argues during the appeals process that previous procedures were not conducted fairly, this leak could form part of the backdrop to their arguments.
Al Mubarak specifically urged supporters in his open letter to carefully read Manchester City's previous statements: "I urge everyone to read carefully our statement released Friday, and our statement released in February 2023. Every word matters and remains applicable."
Manchester City told The Athletic on Friday: "Over eight years, the Club has consistently and diligently respected the legal process and belief that the Premier League Board and Executive would act as an independent, impartial, and fair regulator, free from any preferential influence."
In 2023, when referring to the evidence they possessed, Manchester City also stated they welcomed the independent commission's review of the case and emphasized that proceedings should be conducted "fairly."
The Athletic's analysis therefore indicates that Manchester City clearly disputes whether the case process has been sufficiently fair.
The report also draws comparison to the 2020 UEFA case, when Manchester City was banned from competing in the Champions League for two seasons by UEFA for alleged Financial Fair Play violations. The announcement caused considerable shock, with discussion even centered on the potential departure of Manchester City key players and whether the club could return to the top of European football.
At that time, Manchester City also expressed strong confidence both publicly and internally, and ultimately, the Court of Arbitration for Sport overturned UEFA's ban on Manchester City from European competition.
Rodri, former Manchester City captain and current Barcelona player, also recalled that experience. He stated: "If I'm not mistaken, we went through an almost identical process in 2020. The club kept telling us to stay calm, saying we would ultimately be cleared, that we hadn't done anything wrong, and then the club indeed was not found guilty... I hope this time we can also get a fair outcome."
"But I believe the club is not guilty. I know this club very well. Back then, they told us to stay calm, that everything was done correctly."
However, The Athletic emphasizes that the current case is not entirely identical to 2020. Back then, Manchester City did not fully cooperate with UEFA's investigation because the club believed the relevant procedures could not guarantee fairness, and therefore only submitted relevant evidence when appealing to the Court of Arbitration for Sport.
This time, the situation is different. Manchester City has had the opportunity to submit the "overwhelming irrefutable evidence" it previously claimed to possess to the independent commission overseeing the case, but according to the results revealed so far, this evidence did not prevent the commission from deciding that the majority of charges are valid. Therefore, even if the case is taken to a new appeals committee, overturning the original decision appears extremely difficult.
Nevertheless, the message conveyed internally at Manchester City remains unchanged.
The report indicates that if Manchester City continues to appeal but ultimately is found guilty by the appeals committee, the club will face an extremely serious situation, and Al Mubarak and Manchester City management will need to answer a series of major questions.
And if Manchester City ultimately overturns the relevant ruling through appeal, then the Premier League and its management will also face serious questions and could trigger further controversy across English football.
The Athletic concludes that Manchester City's current dilemma is undoubtedly extremely precarious, and the seriousness of the situation should not be underestimated. But at least so far, the club's internal position remains consistent with its previous stance.
Soriano's message is also clear: this case, which has dragged on for years, remains far from its ultimate conclusion.
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Manchester City
F. Soriano
Khaldoon Al Mubarak
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