115 CHARGES  —  The Points Department, League Reconstruction Terminal v0.1 FILE: PD/MCFC-001  |  CLASSIFICATION: TEDIOUS

Department of Unnecessarily Complicated Football Arithmetic

GUILTY — 29.09.26. An independent commission found Manchester City in breach on all but one of 115 charges, and found that the club artificially inflated revenues and reduced costs by more than £900m between 2009–10 and 2017–18. No sanction has been decided. Manchester City say the decision contains clear errors and are appealing it.

So: nine seasons, £900m, and a set of accounts in which the money kept arriving from companies that turned out to share a shareholder with the club. This page works out what that did to everybody else. The tables are computed from 3,420 individual match results. Nothing this page calculates is a finding about anybody — the findings are the commission's, the arithmetic is ours, and the jokes are free.

? |— |— |Nothing is being pretended. |
Start here
Your club | everything else is on the menu, whenever you want it
What happens to Manchester City

Nothing has been decided by anybody. These are constructed scenarios, each scaled against something European football has actually done. There are two different questions here and the page keeps them apart, because they are not the same question and cannot both be answered at once by the same dial.

1 · What they should have done the past, replayed from 2009–10 — pick one
2 · And what happens to them now the future, from the ruling onwards — as many as you like
a fine, a warning as to future conduct, and then forty years of what follows from that
Running: what they could afford | every screen, from here
Things We Are Pretending
Manchester City fixed
015304560

input, not a finding This number is typed in by you. No sanction of any size has been imposed, and the Department is not qualified to suggest one.

The Swap

Trades the two clubs' seasons outright. A relabelling, not a simulation — nobody plays anybody new.

The Nonsense Index™
0/10

Awaiting instructions. The spreadsheet is closed. All is calm. Somewhere, a revenue line is being recognised.

Measures how many calculations your scenario triggered. Measures nothing else whatsoever — unlike certain valuations of certain sponsorship deals, it does not claim to measure the fair market price of anything.

What They Could Afford
The Official Order of Things
PosClub PWDL FAGD DedPts±

Click any club for the arithmetic. Gold bar = champions, blue = top four, red = relegation places.

Idle. Spreadsheet closed.
engine: —

What this is. A love letter to arithmetic, which is the one thing in football nobody has worked out how to sponsor. A deterministic calculator. It applies the Premier League's own ranking rules (points, then goal difference, then goals scored — never head-to-head) to published results, and re-ranks the table when you remove points from a club. Sanctions that were genuinely imposed at the time are part of the factual baseline: Portsmouth's nine-point deduction in 2009–10 is applied whether you touch the slider or not. What this is not. Evidence that any club is owed anything, a prediction of what sanction will follow, or a claim about any named individual. The findings described here are the independent commission's, announced on 29 September 2026; Manchester City say the decision contains clear errors and are appealing it, and no sanction has been decided. Everything this page computes on top of those findings is arithmetic and clearly labelled as such. Results data: football-data.co.uk.