Manchester City have reportedly been found guilty of 114 out of 115 alleged breaches of the Premier League’s financial regulations, according to reports from The Athletic and The Times.

The case, which has remained over the club for more than three years, dates back to February 2023, when the Premier League referred Manchester City to an independent commission over alleged financial rule violations covering several seasons.

The charges include allegations relating to the accuracy of the club’s financial information, player and manager payments, UEFA financial regulations, Premier League profitability and sustainability rules, and alleged failure to cooperate with the league’s investigation.

The independent commission hearing began in September 2024 and concluded in December of that year. The reported finding of 114 guilty counts represents all but one of the 115 charges.

However, Manchester City have continued to deny wrongdoing. The club said the Premier League process remains ongoing and that significant elements are still to be completed under strict confidentiality.

The Premier League has not officially published the judgment and has declined to comment on the reports.

The sanctions against Manchester City have not yet been determined. Reports indicate that the club is expected to appeal the findings, meaning the case is not necessarily at its final stage.

Potential sanctions could include financial penalties, a points deduction or other sporting measures, depending on the independent commission’s eventual decision. No Manchester City trophies have been stripped at this stage.

The case is now set to enter another significant phase as Manchester City prepare to challenge the reported findings and await the decision on sanctions.