The state of Qatar secretly offered $400m to Fifa just 21 days before they were awarded the 2022 World Cup, leaked files appear to show.

The documents, seen by The Sunday Times, reportedly reveal that executives from the Qatari state-run broadcaster Al Jazeera - that was owned and controlled by Qatar’s emir, Sheikh Hamad bin Khalifa Al Thani - signed a television contract making the huge offer.

The contract is said to have also included an unprecedented success fee of $100m that would be paid to Fifa only if Qatar was successful in the 2010 World Cup ballot.

The documents allegedly read: “In the event that the 2022 competition is awarded to the state of Qatar, Al Jazeera shall, in addition to the . . . rights fee, pay to Fifa into the designated account the monetary amount of $100m.”

Fifa is set to reportedly receive a multimillion-pound payment, which includes a portion of the $100m success fee, next month under the contract’s terms.