The Toffees were docked 10 points last week for breaching Premier League financial rules over a three-year period, plummeting them from 14th in the table into the relegation zone.

They looked to be set for a comfortable season after a good run of form culminated in a 3-2 win at Crystal Palace before the international break.

Thelwell said on the club’s official website: “The three points from that victory may no longer be accounted for in the table – nor seven other hard-earned points amassed during this season.

“But what does remain in place is the unity, focus and determination that helped earn those points on the field of play – now supplemented by the additional fuel of what we believe is a wholly-disproportionate ruling.

“We are rallying in the face of a sporting sanction in the only way we can and that is our focus and hard work in supporting the team in delivering to their fullest on the pitch.

“Everton is a special football club. It is a special football club because of its people – our players, staff and fans.”

Everton have already indicated their intention to appeal against the commission’s sanction, with the appeal expected to be heard during the course of the current season.

Thelwell said the club would remain “united” in their fight against the punishment.

“We go into this weekend having secured six wins from our last nine outings in all competitions,” he added. “The team has displayed a level of effort, camaraderie and bravery that is synonymous with this club in earning those victories.

“That spirit remains strong – unwavering. (Manager) Sean (Dyche) and the players are fully focused on the work that lies ahead and everybody at Finch Farm is united.

“We know that every Evertonian is behind us. That is never taken for granted, but always hugely appreciated and valued.

“We feel the strength of support and we will continue to use that backing to drive us on.”