Manchester City will appeal the findings of the independent commission following the publication of a 40-page document which reveals ‘sham’ deals, ‘dishonest’ witnesses, and details of ‘The Fordham Arrangement’, described as being ‘little more than a front’ for Abu Dhabi United Group (ADUG).
Tuesday 29 September 2026 23:34, UK
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In a damning 40-page document, an independent commission laid bare its findings into Manchester City’s breaches of the Premier League’s financial rules. Here, Sky Sports takes a look at the key revelations…
Manchester City were found guilty of all charges related to serious breaches of Premier League financial rules between the 2009-10 and 2017-18 seasons.
The charge that was not proven was regarding one element of the Premier League’s non-cooperative case.
The independent commission repeatedly concluded that a number of City’s commercial agreements were ‘shams’ and ‘far in excess’ of fair market value.
City used a ‘Disguised Funding Scheme’ where Abu Dhabi United Group (ADUG) partially funded sponsorship fees from Abu Dhabi sponsors.
As a result, the club’s financial statements showed their commercial income from Abu Dhabi sponsors only £949.94m from 2009-10 to 2017-18.
In reality, the Abu Dhabi sponsors only paid £119.25m to City over that period, and the remaining £830.69m was paid by ADUG.
‘By using the Disguised Funding Scheme at the very end of the 2009/10 financial year’”,
Source: Sky
