Bazoumana Toure wants to play for Newcastle United, while Sandro Tonali no longer wanted to be on Tyneside.That basic premise is helping shape the club’s summer business — which is also being governed by European football governing body UEFA’s financial sustainability regulations (FSR) — and explains why this week’s transfers have unfolded.They are losing Tonali to Tottenham Hotspur but Newcastle are adamant they will invest all the proceeds from that deal into building a young, hungry and exciting squad.Toure is the first signing of this summer who is likely to be a first-XI regular for coach Eddie Howe’s side in the coming season — Ewen Jaouen, the 20-year-old goalkeeper who had already arrived, is viewed as a huge prospect but in the longer run — and the Ivory Coast international winger, also 20, will be joined by other promising talents who are desperate to succeed on Tyneside, the club insist.Newcastle will pay a fee potentially rising to around €50million (£42.8m; $57.2m), including add-ons, to Germany’s Hoffenheim for Toure. That represents a record sale for the Bundesliga outfit, eclipsing the £40m Newcastle spent to acquire Joelinton from them in 2019.Several other moves are being negotiated simultaneously and are at varying degrees of advancement.Switzerland’s 20-year-old World Cup forward Johan Manzambi, of Germany’s Freiburg, is a key target, while Newcastle are working on bringing in another young midfielder to succeed Tonali, at least one full-back, a goalkeeper (with Manchester City’s James Trafford, a 23-year-old who is in England’s squad at the tournament in North America, their primary choice) and potentially another wide attacker, too.Johan Manzambi has shone at the World Cup for Switzerland, and is a target for Newcastle (Alex Grimm/Getty Images)The outgoing transfer of Tonali for a fee rising to £100million ($133.5m) facilitates a team-wide rebuild which would not have been possible otherwise, given the compliance agreement Newcastle have reached with UEFA.They did not have to sell the Italian to be compliant — the €80million (£68.5m/$91.5m at current rates) sale of Anthony Gordon to Barcelona in May covered the shortfall in the club’s revenue following their failure to qualify to play in Europe next season — but securing such a monstrous price for Tonali has greatly increased their scope to spend, and these exits were part of their blueprint for a summer of significant change.Following a June which was dominated by noise surrounding outgoings, incoming business will ramp up as post-takeover ‘Phase II’ at St James’ Park begins to take shape.A welcome and exciting additionToure’s arrival is welcome — not only because a successor to Gordon was required but also due to the negativity which had gripped a portion of the fanbase during June.Part of the perception problem Newcastle have faced has been sequential. Their plan for summer 2026 as a whole, they stress, is clear, thought-through and has in-built dynamism.The desire, and need, was for the Gordon sale to be concluded early, while the club were also gazumped by Liverpool (again) after they thought they had agreed a deal with Osasuna for Victor Munoz, who had been their top attacking target. For supporters who are not privy to the whole internal strategy, some feared this window was heading in an unfavourable direction — and a clearer outlining of what should be expected before the September 1 deadline may have reassured fans.