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Manchester City have announced the biggest annual income ever recorded by an English club by bringing in £712.8m in their treble-winning season. The club made a profit of £80.4m for the 2022-23 financial year, nearly double the previous year’s total of £41.7m, as they topped the previous highest income by a Premier League club – the £648m recently declared by neighbours Manchester United. However, they would still have made a loss without a £121m profit on player sales, including Raheem Sterling, Gabriel Jesus and Oleksandr Zinchenko. Their costs included a wage bill of £368m although it was increased by bonuses for winning three competitions. City reported a rise in each of their commercial, broadcast and matchday revenue for a year when Pep Guardiola’s side secured the Premier League, the FA Cup and the club’s maiden Champions League. City’s broadcast revenue went up by more than £50m to £299.4m, principally due to income from Uefa for their successful Champions League campaign. Their commercial revenue was up by more than 10 percent to £341.4m while matchday income went up by £17.4m to £71.9m. But City also referenced the 115 charges the Premier League levelled for allegedly breaching financial regulations. Potential punishments if found guilty include points deductions or even relegation but City maintain there is “irrefutable” proof of their innocence. The club said: “On 6 February 2023, in accordance with Premier League Rule W.82.1, the Premier League referred a number of alleged breaches of the Premier League Rules by Manchester City Football Club to a Commission under Premier League Rule W.3.4. “In February 2023, in response to the charges, the club issued a public statement that it welcomes the review of this matter by an independent commission, to impartially consider the comprehensive body of irrefutable evidence that exists in support of its position.” Chairman Khaldoon Al Mubarak, concentrating on the on-field results and the financial report, said: “In short, last season saw Manchester City achieve the greatest football and commercial year of its storied history.” CEO Ferran Soriano added: “Winning the treble – the Champions League (for the first time), the Premier League (the third title in a row) and the FA Cup. Achieving record revenues and record profits. Winning the Ballon d’Or for best men’s club of the year and being named the most valuable football club brand in the world. We can certainly say that the 2022-23 season was the best in the history of Manchester City.” City noted that, after the end of the 2022-23 financial year, they made a number of transfers which will add a net expenditure of £84m. That involved buying Josko Gvardiol, Mateo Kovacic, Matheus Nunes and Jeremy Doku while selling Riyad Mahrez, Aymeric Laporte, James Trafford, Shea Charles and Cole Palmer. Read More England new-boy Cole Palmer: My decision to go to Chelsea is paying off Anything is possible – Eric Dier on Tottenham’s Premier League title challenge Virgil van Dijk backs Liverpool to challenge Manchester City for Premier League title

Conor Gallagher is accustomed to finding himself the odd man out in hugely expensive midfields, the everyman among the extravagant purchases. He is often part of a £222m trio at Chelsea, a number made all the more remarkable by the reality that the Londoner cost nothing. Enzo Fernandez and Moises Caicedo, however, commanded prices in excess of £100m and if Chelsea were the trailblazers, taking the cost of midfielders into previously uncharted territory, Gallagher could prove the sidekick to four men with nine-figure transfer fees. “Training and playing alongside midfielders worth £100-plus million pounds is good,” he said, with an element of understatement. Arguably, no one else has more experience of it. While Jude Bellingham has withdrawn from the England squad to face Malta and North Macedonia, the sum Real Madrid paid to buy him could reach £114m. Declan Rice cost £105m. Such is Gallagher’s swift improvement that a player who has spent some of this season captaining Chelsea could be their regular partner in Euro 2024. Certainly, with Jordan Henderson in Saudi Arabia and Kalvin Phillips on the bench at Manchester City, Gallagher is presenting a more compelling case at club level. Wednesday marks a year to the day since he boarded the plane to Qatar. With disarming honesty, Gallagher had admitted during the World Cup that he wasn’t quite sure why he was in the squad. “I wasn’t playing much for Chelsea and we were going through a tough period, so that’s why I said that in an interview,” he reflected. A bit-part role at Stamford Bridge gave him imposter syndrome on international duty. “Last season, it was not really knowing if I was starting or not, not really sure what was going on, what team we were going for,” he said. He could have been collateral damage of the spending spree and arrivals of expensive midfielders. He feared for his place. “Of course, I would be lying if I said I wasn’t,” he said. “When top players come in your position, you think you have less of a chance of playing as much as I’d like.” But if confusion has seemed to envelop Chelsea for much of the subsequent year, for now Gallagher is a beneficiary of the chaos. As a homegrown player, he assumed a particular value to Todd Boehly: he would count as pure profit in the books if sold. There were Financial Fair Play reasons to cash in on Gallagher. Mauricio Pochettino saw footballing grounds to keep him. Tottenham and West Ham were among those to express an interest. Even as late as deadline day, his own future appeared uncertain. “It was a crazy period in terms of ins and outs at Chelsea and I had conversations with the manager and he expressed that he liked me as a player and I was in his plans and I was really happy with that,” Gallagher said. Pochettino has ways of illustrating Gallagher’s importance. He has started every league game; whereas Fernandez and Caicedo, the £100m men, were both substituted in Sunday’s frenetic 4-4 draw against Manchester City, Gallagher completed the match. He has spent much of the season as stand-in skipper, a Chelsea supporter leading his boyhood club when Reece James and Ben Chilwell are absent. “I love it when I get to wear the armband,” he said. It means he gets to captain the great Thiago Silva, to follow in the footsteps of John Terry and Frank Lampard, both inspirations to him. “More so Frank, because he was my manager last season and he helped me a lot,” Gallagher said. Lampard had longevity at Stamford Bridge. Gallagher has been on Chelsea’s books for 15 years. It remains to be seen if his association with them will last for much longer. He is in the final two years of his contract; Chelsea may yet look to cash in, though Gallagher is optimistic he will sign a new deal. “I’m sure that will get sorted out,” he said. “Everyone knows Chelsea is my club and I love playing for them.” If he is learning from the World Cup winner Fernandez and the biggest ever Premier League buy Caicedo, he has been shaped by non-league midfielders as well. His own career has involved spells at Charlton, Swansea, West Brom and Crystal Palace before breaking through at Chelsea. His brothers – Dan, Jake and Josh – are more accustomed to turning out for Dorking, Welling, Leatherhead, Aylesbury and Maidstone. “They have a great understanding of the game even though they’re playing at a lower standard,” the more successful sibling said. “They are all midfielders so there’s parts of their games I’ve taken off them and put in mine.” That said, there was a harsh start to the learning process. “They chucked me in goal,” Gallagher recalled. “They gave me the goalie gloves and just battered balls me at me.” He is not the only England call-up in the family: Jake attracted attention from the England C team, representing the non-league game. The levels may be different but the aims can be the same. “Hopefully I can start to play more for England,” said Conor. It isn’t quite the same as teaming up with Caicedo and Fernandez, Bellingham and Rice, but it could be a breakthrough season for Gallagher with country as well as club. Read More England head to Indonesia inspired by Under-17 World Cup winner Phil Foden Mauricio Pochettino will not take risks with Chelsea captain Reece James Man City post record annual income although potential breaches hang over club

Victor Wembanyama and Chet Holmgren seemed to be trying to avoid creating a rivalry after the much-anticipated first regular season meeting between two of the NBA’s top rookies

South Africa will be aiming to shrug off the tag of chokers when it takes on five-time champion Australia in the Cricket World Cup semifinals

Devin Tillis scored five points in the final three minutes, including a 3-pointer with 37.4 seconds remaining, and UC Irvine upset No. 16 Southern California 70-60

Carter Verhaeghe and Kevin Stenlund scored 1:03 apart in the third period and the Florida Panthers rallied past the San Jose Sharks 5-3 on Tuesday night for their fifth straight win

Karl-Anthony Towns scored 33 points, sending the Minnesota Timberwolves to a 104-101 In-Season Tournament win over the Golden State Warriors that featured three early ejections

Nikola Jokic had 32 points, 16 rebounds and nine assists, and the Denver Nuggets beat Los Angeles 111-108 in an NBA In-Season Tournament game as the Clippers remained winless since acquiring James Harden last month

The Los Angeles Lakers beat the Memphis Grizzlies 134-107 in the NBA In-Season Tournament

Cole Palmer believes his impatience is paying off having flourished for Chelsea and earned a first England call-up since leaving all-conquering Manchester City in search of regular football. Part of Pep Guardiola’s treble-winning squad before helping his country win the Under-21 European Championship, a more prominent role at club level looked on the cards this term. Palmer scored in the Community Shield and another in the Super Cup, but made no secret about his desire for regular action after his man-of-the-match display against Sevilla in the European curtain-raiser. It proved his final City appearance and a fortnight later the forward joined the glut of gems being collected by free-spending Chelsea in a deal worth up to £42.5million, signing a seven-year deal. “It happened fast, to be fair,” Palmer said. “I spoke to someone at Chelsea and I was speaking to my dad, but I really didn’t know what to do. “I was just thinking about it for a couple of days, like near enough every minute of the day. “But then I just thought for my career and stuff I have to go and try and get regular game time. “It was a big move for me. I’d never been out of Manchester, not even on loan or anything like that, so to move down there on my own was a big thing. “When I first went down there it was difficult, like staying in a hotel and stuff, but now I have settled in more and I’m enjoying it.” This season always felt important in promising Palmer’s career, especially after a combination of injury and competition restricted him to just seven starts last year. The 21-year-old has already made eight in an impressive beginning to life with the Blues, leading to a first England call-up following some withdrawals from the initial selection for this month’s Euro 2024 qualifiers. “Obviously you know how good of a manager Pep is and he gave me the opportunity and the platform to kick-start my career, so I’ll always be grateful to him,” Palmer said. “Who knows what would have happened if I had stayed. “Maybe I would have played more, maybe not. But I think the decision that I made to go to Chelsea so far is paying off.” Palmer gave short shrift to a question asking him to compare Guardiola with Chelsea boss Mauricio Pochettino when he faced the media for the first time since his England call-up. But he was more forthcoming when it came to his current manager’s ability to develop English talents, as he did with aplomb at Southampton and Tottenham. “A lot of people told me how he is with young players,” Palmer said. “Ever since I went to Chelsea I can see it, so I’m enjoying working with him and excited to carry on working with him. “He has given me the confidence and licence to go where I want on the pitch, where I feel I can use my strengths, so I’m grateful for it.” Palmer certainly does not lack confidence, which was abundantly clear along with his cheeky side in Sunday’s stunning 4-4 draw with City. Footage went viral of the Chelsea forward pretending to listen to his former team-mates on an afternoon when he celebrated his stoppage-time spot-kick equaliser with a nonchalant shrug. “When I saw the ref give the penalty, I just thought ‘it’s my time’,” Palmer said. “I spoke to Raz (Raheem Sterling). He said ‘what’s happening?’ and I was like ‘I want to take it’. “He was like ‘fine’ and then when I put the ball down I just tried to focus on a spot and put it there.” Asked if he felt pressure or nerves, he said: “Not really, to be honest. “I felt I was waiting for a while and obviously I did think about my old club and stuff but after that not really. “It was a crazy game. I did feel a bit nervous before and a bit weird to see everyone from the club I’ve been at for 15 years. “But when the game started it felt normal and it was a good game.” More positive news awaited him when he waded through the myriad of messages on his phone after returning to the Stamford Bridge dressing room. “I got the message near enough straightaway after the match,” he said of his maiden England call-up. “But my phone was going crazy because I have got some City fans that are my mates and family and all that. “I read it and then like I read it again, so it was confirmed. “I just rang my dad straight away and he was with my mum, so I told them first.” Read More Manchester City acknowledge risk of charges after posting record £712m revenue Jannik Sinner scores first career win against Novak Djokovic in Turin Emma Hayes: Winning Champions League would be fairytale end to time at Chelsea Winter sun will have to wait for Ezri Konsa as he looks to take England chance Incoming Welsh Rugby Union boss vows to ‘turn this round’ after damning review Fin Smith targets England debut next year having caught Steve Borthwick’s eye

Hunter Dickinson had 27 points and 21 rebounds, and No. 1 Kansas outlasted No. 17 Kentucky for an 89-84 victory in the Champions Classic

Rory McIlroy has abruptly resigned from the PGA Tour board