Tottenham Hotspur were already preparing to take the handbrake off when the reality began to set in that relegation from the Premier League was a serious possibility.

In the months after Vinai Venkatesham took control from Daniel Levy discussions had already taken place around a two-pronged change in transfer strategy – ripping up the wage structure that had kept even the highest earners below the £200,000-a-week mark and planning a record-breaking summer of spending on new arrivals. March’s defeat to Crystal Palace under then interim boss Igor Tudor sent alarm bells ringing that Spurs needed to survive at any cost before fully addressing the squad.

Owners Enic are understood to view this extraordinary £300m window as just one part of a “multi-year plan”. There was an acknowledgment that even aside from the two successive 17th-placed finishes, Spurs had fallen away from the rest of the Big Six. Enic consider Spurs not for sale and it is not thought that any potential sale of the stake Levy still owns would have much bearing on the club’s day-to-day operations. Summer reports that Levy’s shares had been sold were premature.

After last year’s pursuits of Eberechi Eze and Morgan Gibbs-White collapsed, there was a determination that this summer’s targets had to be treated differently. Newcastle were unsure if Spurs would bid again when an initial approach for Sandro Tonali was knocked back, but they ultimately returned with a £100m offer. Tonali was persuaded to move in spite of interest from Manchester City with the prospect of living in London a major pull.

Mateus Fernandes was likewise a Manchester United target but Spurs were the only club willing to go so high. Although nobody had been given “free rein” on spending, the shift in mentality has been getting Roberto De Zerbi’s desired targets over the line even when fees raise eyebrows – as they did for Jan Paul van Hecke’s £52m move with just a year left on his contract.

When it came to free transfers and new deals, wages were key. Micky van de Ven was being monitored by other clubs, but was tied down to a lucrative contract extension and offered the captaincy after Cristian Romero’s exit.

Marcos Senesi was a free agent but had interest from several other top clubs in the Premier League and abroad. Andy Robertson and Martin Dubravka also came in as free transfers.

Iliman Ndiaye, who opted for a £65m move to Manchester City having held talks with Spurs, was seen as a disappointing miss but unconnected to the collapse of the Richarlison deal the other way. Once City’s bid for Cody Gakpo was rejected by Liverpool, Spurs all but knew Ndiaye was not going to happen.

Instead, De Zerbi wanted to pivot to his former Shakhtar Donetsk player Mykhailo Mudryk, with Chelsea making Spurs aware of Tosin Adarabioyo’s availability after they began a late search to replace Kevin Danso.

Danso was keen to move elsewhere after falling down the pecking order behind Van de Ven, Senesi and Van Hecke. Adarabioyo, 28, is seen as a solid, experienced option with Danso joining Sunderland on a loan with an obligation to buy for £25m.

The i Paper understands Spurs’ wages are “well under control” when it comes to the new squad cost ratio (SCR) rules and they have recouped around £183m in player sales. The big fees came for Luka Vuskovic (to Brighton), Romero (Atletico Madrid) and Djed Spence (Inter Milan) but another £35m was brought in from fringe players like Will Lankshear, Alfie Devine, Alejo Veliz, Ashley Phillips and Manor Solomon.

Read more

Internally there has been a concern at the lack of academy players coming through to the first team and at the same time an acceptance that those without a clear route to the senior squad – many of whom had had several loan spells and seasons of uncertainty – should be moved on.

Sporting director Johan Lange has been paying renewed attention to the academy. There is less of the “hands-on” approach around the training ground that was felt under Levy but the owners want a serious “rebuild” at all levels. That no longer falls to majority owner Joe Lewis, 89, but Vivienne Lewis, Charles Lewis and her son-in-law Nick Beucher have been regular attendees at Tottenham Hotspur Stadium.

Given where the club was last season, there is no panic just yet as Spurs’ poor start to the season with two defeats from two – but there is scope for more additions in January and beyond. Sufficient gaps have been created in the squad for further additions – but this summer is thought to be just the start.