Sean Dyche on Everton 'stretching' behind stand-off with Leeds United over Willy Gnonto

The Toffees were punished twice in a season for breaking the Premier League's profit and sustainability rules, which limit how much clubs can lose during a three-year period.

With their efforts to sell the club turning into a miserable saga and the completion of a new 52,888-seater stadium due in the coming season, they have had to be careful in what they spend.

They have had a long-standing interest in Willy Gnonto but having done the business they needed to in order to keep on the right side of financial fair play, Leeds will only sell him and/or West Ham United target Crysencio Summerville at a price that suits them.

It has led to a stand-off as Everton look to juggle their numbers and Leeds try to weigh up if Gnonto will cause the problems he threatened to when handing in a transfer request last August, but was talked down from.

“We're stretching what we can," Dyche said of his financial juggling act. "We'll use the finances that we can and building the deals that we can."

Everton have brought in former Sheffield United striker Iliman Ndiaye, Jake O’Brienand Tim Iroegbunam, as well as extending Jack Harrison's loan from Leeds into a second season and borrowing Jesper Lindstrom too.

But it has been balanced out by selling Amadou Onana, Lewis Dobbin and York City product Ben Godfrey, who has joined Italian side Atalanta.

Leeds are looking to strengthen at full-back and in central midfield, and will need contingencies should Summerville and/or Gnonto leave. So far they have signed Jack Rodon permanently, bought Jayden Bogle from Sheffield United and loaned midfielder Joe Rothwell.