Manchester City were informed they had been found guilty of more than 100 Premier League financial breaches before completing the majority of their extraordinary summer transfer spending.

ESPN report that senior City officials learned of the independent commission’s findings in July, around two months before news of the verdict became public.

The timing means the club were allegedly aware of the outcome before committing heavily to strengthening new manager Enzo Maresca’s squad during the remainder of the transfer window.

City eventually spent more than £450 million on seven senior additions, making it one of the most expensive windows ever undertaken by an English club.

Their biggest investment was the £125m deadline-day acquisition of Enzo Fernandez from Chelsea, which equalled the British transfer record.

Elliot Anderson also arrived from Nottingham Forest in another enormous deal, although an agreement for the England midfielder had already been announced on July 2.

The Anderson agreement was therefore reached before City were informed about the commission’s findings, with his transfer formally completed later that month.

City subsequently continued spending, with Ayyoub Bouaddi and Iliman Ndiaye among the other players recruited during a major overhaul of Maresca’s squad.