The Blues last month announced a record £18.4 million profit for the year ending June 2014, driven by increased revenues and shrewd player trading, and appear well on course to comply with FFP.
But Mourinho insists the break-even regulations mean there is no way of bringing four-time Ballon d’Or winner Messi, who has a £205m release clause in his Barcelona contract, to Stamford Bridge in the near future.
“No I have no chance of that,” the Portuguese said in a BT Sport special to be broadcast on Christmas Day.
“Because at this moment there is financial fair play and with the financial fair play we have to follow certain rules, certain numbers and we obviously have no conditions to buy, as you say a ‘super amazing player’ paid with ‘super amazing
Back in November Messi hinted for the first time that he might one day have to leave Barcelona, while Cesc Fabregas this week admitted he would love to play alongside the Argentine superstar again.