Everton boss David Moyes admits they need to find a strategy to freshen up his squad.
Rumours that Everton are about to enter administration are wide of the mark, but the latest club accounts which were signed off on Monday and will be circulated to shareholders early next week will not offer any encouragement that player investment is imminent.
Moyes told the Liverpool Echo: "Moving forward can be done in different ways. You could decide that you are changing things round and bringing in a lot of young players.
"Manchester United in a way are doing that a little bit, bringing in players like Smalling and Hernandez, but I think you have to have a direction and a strategy.
"My strategy when I came to Everton was to change the age group around to bring in young players who would give me value on the pitch, give me resale value, the age would change round and it would take time to get that going.
"That was the strategy I wanted when I came in and put forward. It is probably still the right way forward for Everton."
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