Chairman Paraag Marathe addressed the local media the day after a Championship league title was secured with a win at Plymouth Argyle in the season finale and insisted that plenty of work hard already been done in what will be the must important transfer window in ‘decades’ at Elland Road. He says they will spend every penny they are allowed to spend under financial regulations and where that money goes will be vital.
But there will be sales too. When asked if players who represented profit would have to be shipped on to create spending headroom, he responded: “I'm not really ready to go into that, but yes, your speculation is probably right. It's going to be a mix of seeing if there are inbounds along with outbounds. And that's probably but really not ready to go into more detail than that. But we are looking at maximizing what we can do, and so that involves the whole bag, ins and outs.
“You've got to nail your transfers,. You've got to nail the players that come in that really fit the style of play that you want to have, that fit the club and and play together cohesively. I think that's really important. Some lessons learned from the three years when I was sitting as a vice chairman, watching us do what we did those three years. No doubt we had tremendous success in our first season in the Prem. But we weren't really thinking about building a plan for multiple years. We were just sort of pay as you go, fly by the seat of our pants. And I think that's probably something that those clubs [who have established themselves in the top flight], whether it be Bournemouth or Forest or Villa, they're building a multi-year plan.
“And yes, of course, it doesn't take away from anything on focusing on that one season, but it's a multi-year plan, building out a foundation. The first year is survival, not compete, it's survival, I get that. Anything more than that would be gravy, but it's building a plan and that's something that we're focused on."
In order to survive Leeds will need to reshape the squad that won the Championship. Alongside those expected to remain in Daniel Farke’s plans and starting XI there are players coming to the end of contracts, players whose ability to cut it in the top flight has not yet been proven and players who will attract plenty of attention and possible profit. Here’s our early annual prediction and assessment when it comes to the 31 senior and fringe players on the Elland Road books.

1. Illan Meslier
The Frenchman ended his season as a number two keeper, having for so long been the undisputed and unchallenged number one. He did end it on a high note with a promotion he can rightly claim some credit for. And perhaps that is the best place to leave it for both parties. If Meslier was no longer considered a Championship number one then it's a stretch to believe he will be their man between the sticks in the Premier League. What's more, the minimal fee paid for him when he arrived gives Leeds the chance to at least make a small profit. You could see him back in France because he'll want to play and if he remains that seems far from certain. | Getty Images

2. Karl Darlow
Finally made his breakthrough towards the end of the campaign and proved he was what Leeds needed in the moment. Calmed everything down with some solid performances. Whilst he would back himself to be a Premier League number one, the pressure that newly-promoted sides come under is likely to dictate that Leeds bring someone in this summer. And they should do. Darlow staying as a number two is realistic. | Getty Images

3. Alex Cairns
Daniel Farke loves having the veteran as his third keeper and a big personality around the squad so it's difficult to see a departure from Elland Road. He will most likely keep the same role. | LUFC
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4. Jayden Bogle
Arguably the best right-back in the Championship this season, after a slow start at Leeds. Earned the right to say he's too good for the second tier but has not yet earned the right to say he's good enough to become an established Premier League player. It feels like Daniel Farke will give him the chance to clear that question mark from his name. He might get new competition at right-back though. | Getty Images

5. Sam Byram
Out of contract this summer but will undoubtedly want to stay. Farke loves him, which helps his case and he counts as a home grown player too. He's experienced, a good man to have around, he's versatile and it wouldn't break the bank. His age and injury record, along with Bogle's development, say he wouldn't be a starter but a squad role is feasible. | Getty Images

6. Junior Firpo
One of the hardest situations to call. As a squad option he would be fantastic because of what he brings offensively. Would he be too much of a risk defensively to start given Leeds will not dominate the ball against a number of Premier League sides? Regardless, if he was to agree to a two-year deal and the wages made sense for the club it's hard to see why they wouldn't do it. The problem might be a longer deal available elsewhere, like back in Spain, and the security that would give his family. I think that might dictate in the end. | Getty Images