I totally understand why not submitting accounts is punished as non-cooperation (seems utterly stupid that we didn’t) but if you challenge something, win and then win the appeal I cannot see how that is the club in the wrong personally so I’m not sure why that is deemed relevant to this idea of an aggravated breach. Seems absurd!
It seems like we should get punished, and the club deserves it to a large extent but 12+ points seems to me a pretty clear indication that the rules are no longer about the sustainability of clubs at all.