RANGERS manager Ally McCoist admits his rebuilding plans for next season could be scuppered by cutbacks at the Ibrox club.
McCoist and his assistant coaches Ian Durrant and Kenny McDowall have identified players they would like to take to the Glasgow club.
The Light Blues boss believes he will need to strengthen if his side is to challenge for the SPFL Championship title next season.
The second tier is made up of full-time clubs - and could feature Dunfermline, Hearts and Rangers in the 2014/15 campaign.
However, McCoist targeted individuals before the January transfer window and was unable to move for any of them due to the financial situation at Ibrox.
And the news that Rangers have been loaned £1.5million by two investors has led to speculation that serious difficulties may lie ahead.
Certainly, it is expected there will be widespread slashing of costs when chief executive Graham Wallace completes his review of company business.
He said: "I have started looking ahead. I've spoken to Kenny and Ian and we have an idea of what we need and what we would hope for next season.
"In terms of us continuing to move forward, I have a fair picture of what's required.
"We have to win the league next season. We need to be promoted again next year and, in an ideal world, you would be planning now to get back into the top flight.
"It's impossible to talk in those terms at the moment, though, because we don't know what's in the review. That will have the major bearing on what we're allowed to do next year.
"But everything will be determined by the outcome of Graham's 120-day review."
McCoist added: "I don't know what's happening regarding my budget. I'll need to have a chat with him because I don't know what his views will be or how he's seen the whole review.
"He hasn't said to me that I'll have a budget at the end of it. I'm in the dark. But I imagine the way ahead, and what we're allowed to do, will be a lot clearer at the end of the review.
"We'll know then what we're able to do financially on the football side - scouting, medical and sports science stuff as well. That will all be in the review.
"I haven't spoken to Graham at great length about it. We've had one or two discussions, but nothing about the players we require or anything like that.
"As you would hope and expect, Graham is aware of the fact that, for the team to move on we need some new faces."
McCoist has admitted he would like to spend money to bring in new players to help with Rangers' push towards the Premiership.
But he stressed that, for the second season running, he expects that he will have to rely on Bosman players if he is allowed to strengthen.
He said: "I would hazard a guess that that might be the case. We know the names of every player in Europe and the rest of the world who are out of contract at the end of this season.
"So far I've spoken to one player and I would be hopeful of speaking to more. But it's difficult.
"Ideally, we would like to go and buy some players as well but we'll see.
"It's not ideal that we have to start doing this before we have a scouting staff in place but we're doing all we can.
"If we're doing our job properly then we have to prepare the team for next season."
Gers also have several players whose current deals expire in the summer and McCoist would like to open negotiations with them as soon as possible.
He said: "I haven't yet spoken to our players who are coming out of contract, but that will have to be done pretty soon.
"I would need to speak to Graham about whether that will happen after his review because that will be a financial decision.
"But in the interest of the players, it would only be fair to give them a decision as soon as possible."