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.

7. Isaac Schmidt
Though he looked lively when we saw him, we barely saw him. Farke's 'young and interesting' declaration hung in the air all season really when it came to Schmidt. If he didn't play in the Championship he simply won't in the Premier League. He's an international now, he will not want to stagnate. And if Leeds could turn a profit on the £2.5m they paid FC St Gallen then you could see an exit. Or a loan perhaps with a view to a permanent. | Getty Images
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8. Max Wober
Never fit and available enough to be able to challenge for a starting place in the same but came in handy a few times. You suspect he'd be handy in the Premier League given his experience but only as a squad player. If that's a role he accepts and if Leeds aren't tempted with offers that would book a profit then maybe that's what he'll be next season. It's far from certain that he stays. | Getty Images

9. Pascal Struijk
The first bone of contention perhaps. Struijk is a wonderful passer, a threat at set-pieces and a good defender, with time on his side to prove he's a good Premier League defender. He also represents pure profit and a sale would give Leeds significant headroom. We know to expect some sales. He's Farke's vice captain but there are going to be some big difficult decisions. A sale is possible but not necessarily likely. | Getty Images

10. Joe Rodon
A serious shout for Player of the Season, a player Daniel Farke loves, a player the fans love. He's found a home at Leeds and it's nigh on impossible to see anything other than a continuation of his Elland Road story. | Getty Images

11. James Debayo
Has been developing in house at Leeds but will need game time and that's not going to come in the Premier League at this stage. A loan would be beneficial. He looked a level above in Leeds’ National League Cup final versus non-league opponents, but had a tendency to overplay, which will be drummed out of him in the EFL. | National World

12. Ethan Ampadu
Leeds United's title-winning captain suffered two serious knee injuries this season and still played a vital role on the pitch. At £7m he was an incredible piece of business and is a player everyone will want to see in the Premier League, because the feeling is he's got a chance of being good enough. | Getty Images