Aston Villa’s season ended in glorious fashion, qualifying for the Champions League after a fourth-place finish and winning the Europa League in Istanbul.Yet, despite the ostensible success, there is a growing case for Villa to use the upcoming transfer window to rejuvenate. Invariably, it will be busy and perhaps unpredictable — the manager-led power structure around Unai Emery gears it this way — while the club battle with financial restrictions once more.The information found within this article has been gathered according to The Athletic’s sourcing guidelines. Sources with knowledge of transfer dealings, who asked to be kept anonymous to protect relationships, have been spoken to before offering the clubs involved the opportunity to comment.We break down what to expect from Villa this summer.Who will make key decisions?The simple answer is Emery. He is the kingmaker, with total authority. As was the case under previous sporting director Monchi, he has the power to authorise or veto any deal or suggestion brought to him.Director of football operations Damian Vidagany and sporting director Roberto Olabe, Emery’s friend, will be tasked with facilitating his wishes.Especially in Olabe’s case, he will bring suggestions to Emery — offered and researched by Villa’s recruitment department led by its head Bryn Davies — as well as their scouting and data departments. But the manager has the final say on all senior arrivals.Damian Vidagany works closely with Unai Emery (Nick Potts/PA Images via Getty Images)What positions will they be looking at in the summer window?Much will depend on sales, which are more likely after the World Cup. A priority area is to recruit at least one winger, preferably two. Emery has asked for a fast right winger who makes frequent runs beyond opposition defences. Villa were keen on signing a wide player in January and were interested in Brazilian winger Rayan, who joined Bournemouth that month. Villa made calls with his representatives to discuss the potential figures involved in a deal. They also made background checks on his personality traits. Sources close to Rayan said he was already convinced of Bournemouth’s project under sporting director Tiago Pinto.Villa are also yet to replace attacking midfielder Jacob Ramsey, who left for Newcastle United last summer. His supposed replacement was Harvey Elliott, who has now returned to Liverpool. This will become more pressing depending on outgoings.Finding an alternative to Matty Cash at right-back is, once more, a priority. The club have regularly discussed the role over the last three years, but budget constraints meant other areas were deemed more important. Villa are now targeting a versatile right-back who can take the load off Cash.What happens elsewhere is dependent on who leaves. Should a suitable offer come in for Emiliano Martinez, Villa will sign a goalkeeper. Central midfield has been discussed and Villa have a list of targets, but it is not considered the most crucial position to address. Villa intend to renew Youri Tielemans’ contract, which expires in 2028, while Boubacar Kamara aims to return to fitness this summer.Interestingly, according to sources familiar with the situation, left-back is repeatedly a position being discussed. But any move would be dependent on either Lucas Digne or Ian Maatsen leaving.Aston Villa will look to extend Youri Tielemans’ contract (Stu Forster/Getty Images)Are there any specific players they are targeting?In recent months, Villa have been checking in with representatives of players of interest, asking about the conditions of a potential deal. The main challenges are some of the fees required for prospective targets.They remain long-standing admirers of Paris Saint-Germain winger Ibrahim Mbaye. The Athletic revealed that Villa were interested in the 18-year-old over the winter, but could not afford PSG’s asking price.Realistically, any possible fee would be stretching the top end of what Villa can afford this summer, with sources close to the player indicating it would likely be around £40-50million ($54-67m). Other teams have now enquired.Villa have held discussions with a view to signing Bologna winger Jonathan Rowe, as recently as last month. Villa asked what the parameters of an agreement would look like. The Athletic can reveal other wide options that Villa have explored are West Ham United’s Crysencio Summerville, who is likely to be more expensive than Rowe, and Karim Adeyemi from Borussia Dortmund.Newcastle United’s Harvey Barnes has long been admired internally. Should the opportunity arise, Barnes is willing to explore a possible move to the Midlands, but any fee would again be at the top end of what Villa would be able to afford. Regardless, it is unlikely Newcastle would entertain another winger leaving following Anthony Gordon’s sale to Barcelona.Bologna’s Jonathan Rowe is an Aston Villa target (Alessandro Sabattini/Getty Images)A possible move for Harry Wilson, who will be out of contract at Fulham from July 1, has been the subject of ongoing speculation. While he remains on Villa’s potential recruitment list, with club figures having been offered the chance to pursue his signing several times, senior sources have dismissed his arrival either as imminent or a formality.Villa and Emery had not yet decided whether to proceed and complete the final stages of an agreement, considering the 29-year-old would not fill the profile of a fast wide player. Instead, if he is to join, he will be regarded as a No 10.The goalkeeper situation is similar to last summer, when Villa identified several replacements for Martinez. That list includes Manchester City’s James Trafford. The question is whether Martinez leaves and, if he does, whether it is early enough in the summer to pursue Trafford, who is not short of interest.Villa have routinely monitored Celta Vigo defender Oscar Mingueza. The versatile player fulfils the remit Villa are wanting and is a free agent this summer. The 27-year-old would provide depth in both full-back positions as well as centre-back. Club Brugge forward Nicolo Tresoldi is also a player Villa admire.Who will they be looking to sell?There is an expectation from multiple sources spoken to by The Athletic that Morgan Rogers will leave Villa this summer.Ideally, Villa would love to keep Rogers for another season. Senior club sources state they are intent on retaining the 23-year-old and, with five years left on his contract, are in a strong position to do so. Still, they are expected to field significant interest.There is an acceptance that to comply with restrictions, Villa will have to look to player sales to help their squad building. This has been discussed with Emery. Representatives of other Villa players believe the club will look towards the £100m sale of Jack Grealish to Manchester City in 2021 as a starting figure for Rogers before negotiations with any suitor.This is relevant considering Rogers’ former club, Middlesbrough, retain a 20 per cent sell-on clause.Aston Villa want to retain Morgan Rogers (Dan Mullan/Getty Images)Elsewhere, Martinez’s future will continue to be a source of speculation. Last summer’s stumbling block was a lack of interest. Emery still believes Martinez is the best goalkeeper in the world and wants the 33-year-old to stay. Yet if there are suitors — Martinez was adamant he would not go to Saudi Arabia last summer — Villa will have to consider sensible offers.Villa wish to move on several players. Most sales are expected to happen after the World Cup given Emery will have a notably reduced squad for pre-season due to players’ commitments with their countries. But likely exits include both deputy right-backs, Andres Garcia and Kosta Nedeljkovic, as well as winger Leon Bailey. Villa wanted to sell the latter last year, but had to settle for a loan to Roma.Villa have discussed renewing Lamare Bogarde’s contract, but the midfielder has received interest from multiple Premier League clubs this year. Like Martinez, his future will depend on whether any offers arrive and if the sale of a ‘homegrown’ talent would free up space in midfield to recruit.Douglas Luiz and Jadon Sancho will not stay beyond the conclusion of their loans, while some players who had been on temporary moves may be sold. They include Sil Swinkels and Tommi O’Reilly, while Villa will sit down with Samuel Iling-Junior’s representatives to discuss whether the next step is another loan or a permanent move.Crystal Palace had a £28m option to sign Evann Guessand which expired on May 31. Discussions over a permanent move are set to take place in the coming weeks, though sources close to the player say they will wait to learn the identity of the new Palace manager before making a decision.Evann Guessand won the Conference League at Palace and qualifies for a Europa League medal with Villa (Alex Grimm/Getty Images)There is an increasing sense that Villa are not planning to keep both left-backs this summer. Villa had previously tried to move Digne on, but he has since impressed Emery and signed a new contract on reduced terms last year. Maatsen has struggled for regular starts since joining in 2024. Any replacement is likely to be of a bigger, more physical profile.Will anyone be earmarked for a loan away?Colombia youth international Yeimar Mosquera has been the subject of enquiries from two Scottish clubs.Ben Broggio will return to Villa for pre-season following an excellent loan spell at Falkirk. He has impressed Emery’s coaching staff, though another year of regular senior football would be preferable for the development of the winger, who has Championship admirers. Defender Triston Rowe and midfielder Jamaldeen Jimoh-Aloba are in similar predicaments.Midfielder George Hemmings has received Championship interest and striker Rory Wilson is earmarked for another loan.As part of the V Sports umbrella — Villa’s ownership group — Real Union, the club in which Emery has a majority stake, are returning to the third tier in Spain following promotion. They are keen to continue the partnership which sees Villa send youngsters to Real Union, but their elevation means they may need more established academy graduates who have already been on their first loans.Another V Sports club, FC Annecy, will receive Villa young players. Central midfielder Mohamed Kone has been discussed as a possibility.What sort of budget do they have and what is their SCR position?Last September, The Athletic projected that Aston Villa would breach UEFA rules once again.Forecasts indicated the club’s squad cost ratio (SCR) — the percentage of overall turnover spent on football-related salaries — was notably lower than the 80 per cent mark it exceeded in 2024, yet it was crucially still above the 70 per cent limit set by European football’s governing body.Agents have spoken of a challenging situation with PSR and did not expect Villa to have much room for manoeuvre without player sales. Villa are on a finance plan this summer, meaning they have to adhere to various financial restrictions. In light of the changes they wish to make in several positions, it is unlikely they will be able to surpass the current £50m fee for club record signing, Amadou Onana. Instead, they must shop in a lower price bracket.Last summer, Villa entered into a settlement agreement with UEFA which meant they were limited to a €5m football-earnings loss during the 2025-26 season — a target that on its own looks difficult to achieve. The agreement did allow that limit to be lifted to a maximum of €60m (£52m) if Villa’s owners provide equity funding, as they regularly do. Regardless, that higher threshold might prove restrictive.