Manchester City chairman Khaldoon Al Mubarak has made clear the club does not regard the reported findings in the Premier League financial-rules case as the final word. In a letter to supporters, he said the process “still has a long way to run” and that City’s “confidence and intent in proving the club’s innocence is just as strong as when this began.”

City were reportedly found liable by an independent commission on 114 of the 115 Premier League charges brought against them, following allegations concerning financial reporting, disclosure of player and manager remuneration, profitability and sustainability rules, and cooperation with the league’s investigation. However, the commission’s full written reasons have not been publicly released, sanctions have not been imposed, and City are expected to appeal.

Al Mubarak’s message was directed primarily at City supporters rather than the Premier League. He did not promise that previously undisclosed evidence would overturn the findings, nor did he use the phrase “nothing is over, nothing is done” in his official statement. That language appears to be commentary on City’s public stance, not a direct quotation from the chairman.

The club’s strategy is likely to focus on the post-decision legal process: the determination of sanctions, access to the commission’s reasoning, and an appeal. The eventual outcomes could include fines, points deductions, suspension, or expulsion under the Premier League’s disciplinary framework, but none has been imposed and the severity of any sanction cannot yet be predicted.