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Manchester City have responded to the Premier League's confirmation that the club has been found guilty of breaching 115 financial rules.

City have until Friday to appeal the decision but in a statement said: "Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission, that has been published today.

"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 will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums.

"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 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 is obviously restricted in what it can say further until all future proceedings are complete."

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Manchester City arranged "sham contracts" with a number of its commercial partners as part of a scheme to disguise secret funding of more than £830m, the Premier League says.

The League confirmed that City have been found guilty of all charges related to breaches of Premier League financial rules between the 2009-10 and 2017-18 seasons.

An independent commission found that, during that time period, the club arranged the "sham contracts" as well as "relying on sham agreements to artificially inflate the club's revenues and reduce its costs".

The club continues to deny any wrongdoing and has until Friday to appeal.

Premier League chief executive Richard Masters said: "The core decision establishes the facts of what happened at Manchester City during this period. It details how the club systematically broke Premier League Rules for nearly a decade.

"It also vindicates the Premier League's decision to pursue this case against Manchester City. While the process to date has been both long and difficult, the League has remained determined that the facts be established independently.

"It is a key responsibility of the Premier League to ensure that the Rules, approved by the clubs themselves, are upheld to protect the integrity of the competition. It is paramount that the League remains competitive and fair for all clubs and for the fans. We take that role extremely seriously.

"This disciplinary case, and this decision, are the most significant in Premier League history. There are elements of the case that remain to be decided, including, importantly, what sanction must follow for these breaches. Now we have the Commission's decision, we are committed to moving swiftly through the remainder of the process, to provide certainty for the League, our clubs and fans."

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Pat Nevin
Former footballer and presenter

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Unbelievably, sensible and well-informed people are seriously discussing Manchester City getting a huge points deduction or being demoted or kicked out of the English leagues completely.

‌There is also reasonable talk about them being sued by just about every other major club in the domestic game, and a few beyond that. That is before you get to the concept of titles being stripped and trophies retrospectively re-awarded to others.

There is still an appeal to be heard, but they have been found guilty already. Serious consequences must be considered. Following the draconian punishments handed to Everton and Nottingham Forest, among others, City might find they don't just have the book thrown at them, it is the entire British Library lobbed in their general direction.

Those other clubs cooperated in the process. City have faced more charges and they involve larger sums and over a longer time period. In short, things are not looking good for the club that dominated English football for almost a decade.

This may be the biggest story in the Premier League's history and it is going to run and run.

Other serious considerations will follow hard on the heels of the Blues' dilemmas – specifically what long-term effects will this have on the Premier League? They will not all be good ones.

Some reasonably argue that the financial rules City have been found to have broken shouldn't have been put there in the first place. They were brought in to safeguard the financial security of the clubs and the league, but try telling that to many City, Everton and Nottingham Forest fans just now.

Newcastle and Aston Villa have plenty of financial backing, but these rules have hurt their ability to grow and stay competitive with the legacy clubs. This all feels unfair if you are a supporter of those two.

The money that will now be frittered away by the English game on lawyers and legal fees is eye-watering, and it will grow exponentially as the litigation increases.

Pat Nevin writes weekly in the Football Extra newsletter. If you're outside the UK and would like to receive it, sign up here.