Tottenham chairman Daniel Levy says it was manager Mauricio Pochettino's decision not to buy a new striker in January.
In a meeting with the Tottenham Hotspur Supporters' Trust, Levy revealed funds were available but it was Pochettino who opted not to sign a forward.
Minutes from Wednesday's board-to-board meeting read: "Daniel Levy also explained that transfer funds would be available should Mauricio Pochettino identify a player he felt could improve our squad.
"Funds had been available in January. Mauricio Pochettino was not a manager who believed that by simply spending, the squad would be improved.
“The decision to not sign a striker was Mauricio Pochettino's, and although he would have perhaps liked a young striker, he will only sign a player of the quality that can make a difference."