Manchester City has entered a new and more serious stage in one of the biggest financial cases in Premier League history after an independent commission found the club guilty of major financial rule breaches.

The club is now preparing for an appeal as it looks to overturn the decision or reduce its possible consequences before any final punishment is announced.

The case covers the period between 2009 and 2018 and follows a long investigation into Manchester City's financial reporting, sponsorship agreements, payments to players and managers, and the way some income and costs were recorded.

After more than two years of hearings and investigations, the independent commission found Manchester City guilty of financial breaches across nine seasons.

The club was also found guilty of most charges related to failing to fully cooperate with the Premier League investigation.

British media reports said City were found guilty of 114 out of 115 charges, while other reports said the commission upheld all of the main financial charges and three out of four charges related to cooperation with the investigation.

No punishment has yet been announced, making the appeal stage extremely important for Manchester City's future.

Appeal Battle

Manchester City rejected the ruling and continues to insist that the accusations are wrong.

The club said the commission's decision contains serious errors in law, principle and fact, and confirmed that it will use the appeal process available to it.

The case mainly focuses on commercial arrangements that, according to the commission, allowed Manchester City to report higher revenue and lower costs than the real figures.

Reports said some sponsorship agreements did not fully reflect the true source of the money recorded by the club.

The commission found that part of the money connected to some agreements came from parties linked to the club's owners, creating a higher level of commercial income on paper.

The investigation also examined operating costs and other payments that may have affected the club's financial position during the years covered by the case.

According to published reports, the total financial effect of the arrangements was more than £900 million over the period under investigation.

Manchester City strongly denies this version of events.

The club says its financial arrangements were legal and that the evidence presented during the hearings proves there was no secret attempt by the owners to send money into the club through sponsors.

Chief executive Ferran Soriano also reportedly told club staff that Manchester City believes the entire case is based on an incorrect claim about the source of money coming through some sponsorship deals.

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The appeal is now expected to become another major legal battle, with the final outcome likely to have a direct effect on the club's future in English football.

Possible Sanctions

The Premier League has not yet announced Manchester City's punishment.

However, league rules allow several types of sanctions depending on the seriousness of the case.

These can include financial penalties, points deductions, sporting restrictions and, in the most serious cases, removal from the competition.

These possibilities have created major debate in England, especially because Manchester City has been one of the most successful clubs in English football over the last 15 years.

During that period, City won eight Premier League titles, four FA Cups, seven League Cups and their first UEFA Champions League trophy.

For that reason, a major punishment could have consequences beyond the current season.

It could also raise questions about previous title races, prize money and qualification for European competitions.

British Culture, Media and Sport Secretary Lisa Nandy also spoke about the seriousness of the case.

She said Premier League rules allow strong sanctions if the findings are confirmed after the appeal process.

She explained that removing a club from the Premier League can be one of the available penalties in serious cases, while also stressing that Manchester City must be given a fair appeal process before any final decision is made.

Nandy also called for the case to be completed quickly and fairly because of its importance to Manchester City supporters and Premier League fans in general.

The case is now much bigger than the future of one football club.

It has become an important test of how the Premier League applies its financial rules to its biggest and most powerful teams.

At the same time, the appeal gives Manchester City its biggest opportunity to challenge the findings before any final punishment is imposed.

The first stage ended with a guilty ruling, but the most important battle may only be starting.

The appeal decision could shape Manchester City's future and may also leave a lasting mark on Premier League history.