Rangers’ spending is set to be the same level as previous summers, as Michael Beale promised, after Sam Lammers cost £2.5M and incoming Cyriel Dessers set the club back £5.5M (inc addons).

Normally, the summer budget for the Ibrox side is in the region of £10M-£15M, but with the bonus £1.5M from Bayern over Malik Tillman it’s had a tiny little boost so should be closer to the 15.

As yet, we’ve spent around an initial £7M on those two players, Lammers and impending Dessers, which means Michael Beale has AROUND £4M-£6M more at the moment to play with, and that budget is working towards three of Jonathan Panzo, Danilo, Jose Cifuentes and Auston Trusty.

Panzo has a market value of about £3M, but Rangers will work hard on getting him for considerably less, while Trusty is said to cost around £5M as well, but again, the club would be working on a lower price for a surplus player to Arsenal.

Then there’s Danilo and the cash-plus-players swap that’s been hinted at. He would be around £5M, which is the bare scrape minimum Feyenoord would be willing to take, but if Rangers do add a couple of players we could get him for less.

And lastly Cifuentes, with the haggling we’re doing with LA to try and release him now for sub-£2M.

All in all, Rangers are looking at general expenditure the same level as every previous season since Steven Gerrard’s maiden bow in 2018. Every summer it’s around £11M-£15M and generally it’s in the £12M zone, give or take. Meaning with the Tillman sweetener this summer is more like £13M.

Michael Beale has already confirmed he’ll get a ‘good budget for a Rangers manager’ which means he’ll get the same his predecessors got – but of course if Rangers can manage a sale in there that would help, as Tillman’s million has. And yes, we address the question of the ‘ringfenced’ £9M here.

With £7M spent, there’s wiggle room for a bit more, around £5M-£6M more, and Michael Beale has to figure out how to land one of Trusty or Panzo, Cifuentes and Danilo too, within that total £5M or £6M left.

It’s possible, with shrew negotiation, that he could land the striker, midfielder and defender that he wants inside that budget. But it will not be easy at all. Unless, that is, quite simply Rangers have magicked more money and Beale will have an extra few quid.

Because it would make things simpler. But the good news is the summer work has definitely not finished.