Reported by Simon Daniel Yusuph l Journalist at Weng Global
Former Manchester City captain Kyle Walker has said the club’s years of success and the memories of winning major trophies cannot be taken away from the players, even as Manchester City appeals an independent commission’s finding that it breached Premier League financial rules.
Walker, who spent eight years at Manchester City from 2017 to 2025 and won the Champions League and 12 major domestic honours during his time at the club, made the comments while discussing the financial ruling and its ongoing appeal.
The comments come days after an independent commission found Manchester City guilty of serious financial-rule breaches covering the nine seasons from 2009/10 to 2017/18. The Premier League said the commission found that the club had used arrangements that artificially inflated revenues, reduced costs and misrepresented aspects of its financial position.
Walker Responds to Manchester City Verdict
Speaking to talkSPORT, Walker acknowledged that the commission’s verdict was uncomfortable for former Manchester City players but said he did not want to interfere with the legal process while the club’s appeal remains unresolved.
“Obviously it doesn’t look great,” Walker said, while noting that the matter was at the appeal stage and that he did not want to comment extensively on the legal proceedings.
The former City defender then focused on the experience of the players who were part of the club’s successful era.
Walker said that he and his teammates had spent years celebrating trophies and experiencing major victories together, arguing that the memories of those occasions could not simply be removed from the players.
His position is particularly significant because Walker was part of one of the most successful periods in Manchester City’s history. He joined the club from Tottenham Hotspur in 2017 and remained at the Etihad Stadium until 2025.
During that period, City established themselves as a dominant force in English and European football, winning multiple Premier League titles and eventually securing the UEFA Champions League for the first time in the club’s history.
Manchester City’s Financial Case
The comments follow a major ruling by an independent Premier League commission published on September 29, 2026.
The commission found Manchester City guilty of all charges relating to serious breaches of Premier League financial rules over the nine-season period between 2009/10 and 2017/18. It also upheld the majority of allegations concerning the club’s failure to cooperate with the league’s investigation.
According to the Premier League, the commission concluded that Manchester City had arranged what it described as “sham” contracts with several commercial partners and relied on other agreements that misrepresented the true arrangements between the parties.
The commission found that those arrangements were used to artificially increase the club’s reported revenue and reduce its reported costs.
It also concluded that Manchester City submitted financial accounts that misstated its financial position and concealed aspects of its finances from auditors and football regulators.
One of the most significant findings concerned sponsorship revenue recorded during the period under investigation.
Reporting based on the commission’s findings indicates that Manchester City recorded £949.94 million in sponsorship income across the nine seasons, while the commission concluded that £830.69 million of that amount came from the club’s owner, Abu Dhabi United Group, rather than the sponsors named in the agreements.
The finding has become central to the wider debate surrounding the case because financial rules distinguish between genuine commercial income and money provided by a club’s owners.
City Has Appealed the Verdict
Manchester City has strongly rejected the commission’s findings and has appealed the decision.
The club said the commission’s opinion contained what it described as material errors of law, principle and fact. Manchester City has also maintained that it possesses substantial evidence supporting its position and has rejected the allegations against it.
The Premier League confirmed on October 2 that Manchester City had lodged its appeal with the chair of the Judicial Panel. The league said the appeal hearing would remain private and confidential until publication of the outcome is permitted.
Reuters reported that the appeal was filed on October 1 and will be considered by an independent three-member appeal board under the league’s new fast-track process.
This means the commission’s findings are not necessarily the final stage of the legal process.
Why Walker Says the Players Worked Hard for Their Success
Walker also acknowledged the difficult position facing former Manchester City players.
He said players wanted their achievements to be remembered as victories earned properly and recognised that the financial case had made that more complicated.
The former City captain stressed that players had worked hard for their achievements and extended his comments to the club’s supporters.
For Walker, the issue is therefore not simply about trophies displayed in a cabinet. It is also about the experiences shared by players and supporters during some of the most memorable nights in Manchester City’s history.
He specifically referred to supporters who travelled across England and abroad to watch the club, including those who travelled to Istanbul for the 2023 Champions League final.
Manchester City defeated Inter Milan 1-0 in Istanbul in June 2023 to complete the club’s historic treble of the Premier League, FA Cup and Champions League.
Walker was part of that squad.
The defender’s comments suggest that, regardless of what ultimately happens through the appeal process, he views the experiences of those victories as personal memories that cannot be erased.
The Difference Between the Verdict and Any Future Punishment
An important distinction in the case is that the commission’s finding of liability is separate from any potential sporting punishment.
Manchester City has been found guilty by the independent commission, but the consequences of that finding are a separate issue.
Potential sanctions have been widely discussed, including financial penalties, points deductions and other sporting measures. The precise consequences, however, depend on the outcome of the legal and disciplinary process.
Manchester City remains an active Premier League club while the appeal is considered.
The appeal process therefore matters not only to the club’s future but also to how the historical period under investigation will ultimately be treated.
The case could also have wider implications for English football because the charges concern the financial rules designed to ensure clubs compete within established economic limits.
What the Case Means for Manchester City’s Legacy
The controversy has created an unusual tension around Manchester City’s recent history.
On one side is the sporting record: trophies, title victories, the Champions League triumph and the treble achieved in 2023.
On the other is the commission’s finding that the club breached financial regulations during a significant portion of the period in which its rise to the top of English football was taking place.
Walker’s comments do not resolve that debate.
Rather, they represent the perspective of a former player who was directly involved in the club’s successes and who is now watching the legal process from outside Manchester City.
His comments also stop short of dismissing the seriousness of the verdict. Walker acknowledged that the situation “doesn’t look great” and repeatedly indicated that the appeal process should be allowed to continue.
That distinction is important.
The former captain is defending the personal experiences of players and supporters without attempting to determine the legal outcome of the case.
Manchester City’s Position Remains Unchanged
Manchester City has maintained that it is innocent of the accusations and has challenged the commission’s findings.
The club has argued that the ruling contains significant errors and has said it has evidence to support its position.
The Premier League, meanwhile, has stood by the independent commission’s findings.
The commission was established through the Premier League’s independent judicial process, meaning the case is now moving into the appeal stage rather than being treated as a matter that has been settled conclusively.
The league has confirmed that the appeal board will operate independently and that the proceedings will remain confidential until an outcome can be published.
Why the Appeal Matters
The appeal is likely to be closely watched by clubs, players, supporters, regulators and football authorities beyond England.
Manchester City’s case concerns fundamental questions about financial regulation in elite football, including how clubs report sponsorship income, owner investment and operating costs.
The outcome could influence how Premier League financial rules are interpreted and enforced in future cases.
It could also affect the way Manchester City’s recent history is viewed if any of the commission’s findings are upheld, modified or overturned.
For the players involved, however, the situation has a different dimension.
Walker’s argument is that players experienced those victories directly. They trained, competed, travelled and celebrated with teammates and supporters.
Those experiences, he believes, remain part of their personal history regardless of the eventual legal outcome.
What Happens Next
Manchester City’s appeal is now the key development in the case.
The Premier League has confirmed that the appeal will be handled through its independent judicial process, with the hearing remaining private until publication of the outcome is permitted.
Until the appeal is concluded, the commission’s findings remain subject to the club’s challenge.
Walker, now playing for Burnley, is therefore not attempting to predict what will happen to Manchester City.
Instead, his message is centred on the players and supporters who experienced the club’s most successful years.
For him, the legal process will determine what comes next for Manchester City, but it cannot change the fact that those players lived through the celebrations, victories and defining moments of the club’s rise.
The wider question for football will be whether Manchester City’s sporting achievements ultimately stand unchanged, face sporting consequences or are reassessed following the conclusion of the appeal process.
For now, that question remains unresolved.
Weng Global – stories beyond borders
Sources
- Premier League
- The Guardian
- Reuters
- Associated Press
- The Independent
- talkSPORT
