Tony Mowbray says he already has summer targets in mind - dependent upon whatever level of budget he receives from Rovers owners Venky’s.

The Ewood boss has drawn up a list of options based on different pricing structures, from free transfers to million pound players.

Mowbray is currently in Pune meeting with the Rao family as they formalise the club’s financial plans ahead of their return to the Championship.

The Rovers chief has overseen changes in the club’s recruitment department since arriving and believes they will pay dividends in the future.

And he said he is relaxed over his recruitment plans, adding that work is already underway.

“Recruitment is tiered really,” Mowbray told the Lancashire Telegraph. “If we come back and there’s no money and it has to be free transfers then we have lists.

“If we come back with lots of money and are going to buy lots of players then we have lists and if we get millions of pounds to spend then we have lists for that as well.

“If it is going to be £500,000 players or a quarter of a million pound players then we have tiers for that as well.

“That’s why the recruitment department is massively important otherwise I would be sitting here thinking ‘where am I going? Who am I going to pick? Who do I quite like?

“Without having done the background, the reports and having had other people watching and confirming your thoughts and being able to show the owners ‘this guy is 23, he’s played 180 games, scored 82 goals, his percentage (of minutes) on the pitch is 85.’

“You can show them (the owners) what they are buying and what the money is going to get.

“I have to like the footballer and then you can go and purchase them, bring them in and put them in your squad and create an environment that can help their careers flourish, help the club be successful.

“You can do that with free transfers or you can do that with £5m players or if you’re in the Premier League you can do that with £50m players. That’s how you can build squads.”

Mowbray is targeting young, hungry players who see Rovers as a step up, with a similar recruitment plan expected to that of last year.

And for that reason, the Rovers boss won’t be handing out big contracts to new signings, believing the players who helped the club to promotion are worthy of a chance next season.

He added: “This group of players deserve respect as well, I don’t think it’s right to go out there and bring in superstar footballers on treble the money the players we’ve got are on.

“That would be the wrong thing to do. We need to build it and if we can be successful next year then we can reward the current crop of players who would be doing well if we’re successful to try and build it bit by bit if we can.”