Nottingham Forest's FFP gripe is not Man City's fault regardless of 115 charges wait

Nottingham Forest and Manchester City have both been subject to investigations regarding Financial Fair Play of late, accused of breaching the Premier League’s Profitability and Sustainability Rules (PSR).

Of this, there can be no debate. This, however, is where the comparisons start and finish, with Forest already sanctioned for their breach in the form of a four-point deduction, while City's 115 charges are still being investigated.

Forest's main gripe with their own penalty – to which an appeal has been lodged – was that they always intended to sell Brennan Johnson, but missed the PSR deadline with his sale to Tottenham Hotspur to secure a higher fee. So they could not include the money from that deal on their balance sheet.

It's all important in Forest's case, with even their manager, Nuno Espirito Santo, imploring the club's players, staff and fans to unite in their battle against relegation instead of focusing too much on uncontrollable factors.

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He said: "Who am I to say what is fair or unfair? I have to adjust and deal with reality. We’ve had enough of words, now let’s go to actions.”

The action on the pitch hasn't been too great for Forest in recent weeks, with the club winning just one of their past 10 games, the latest of which was a damaging 2-0 defeat at Everton. That loss provoked another Forest furore, with the club releasing a furious statement in response to three penalty decisions they believed they should have been given at Goodison Park.

Forest and City are in very different positions when it comes to matters on the pitch.

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