Manchester City have rejected the findings of an independent Premier League Commission which found the club guilty of serious financial-rule breaches, describing the opinion as “unsafe” and vowing to pursue all available appeal avenues.

The club stated this in a statement published on its website on Tuesday, shortly after the Premier League announced that the independent Commission had found City guilty of all charges relating to serious breaches of the league’s financial rules over a nine-season period.

Manchester City said it was “disappointed and surprised” by the Commission’s opinion and maintained that it was innocent of the accusations.

“Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission, that has been published today,” the club said.

“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.”

The club said it would continue to challenge the findings through appropriate regulatory and legal channels.

“The Club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums,” it said.

Manchester City said the Premier League process was not yet complete and confirmed that it would pursue the appeal avenues available to it.

“The Premier League process remains ongoing, with significant elements uncompleted. Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe,” the club said.

The Commission, according to the Premier League, found that City had breached financial rules between the 2009/10 and 2017/18 seasons, including through arrangements described as “sham” commercial agreements.

The Premier League said the Commission found that the schemes artificially inflated City’s revenues and reduced its costs by more than £900m during the affected period.

City, however, said it had respected the process throughout the proceedings and questioned the independence of the Premier League’s regulatory process.

“The Club has diligently respected due process for eight years on the basis that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence,” the club said.

Manchester City said it was restricted in what it could disclose publicly while the remaining proceedings were ongoing.

“The Club is obviously restricted in what it can say further until all future proceedings are complete,” it added.

The Premier League said on Tuesday that City had the right to appeal the Commission’s findings and had until Friday, October 2, to exercise that right.

The League also said the issue of sanctions would be addressed separately at a further hearing before the independent Commission.

It said the sanction hearing would remain private and confidential until publication of the outcome was permitted under its rules.

The Premier League began its investigation into Manchester City in December 2018, while a formal complaint was subsequently issued in February 2023. The independent Commission held a 42-day hearing, which concluded in December 2024.