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Everton director of football Kevin Thelwell says players "will be sold" this summer and has asked fans for "patience and understanding" as the club works to improve its financial condition.

The Toffees have had a tumultuous season, losing eight points as a sanction against breaches of financial rules.

Thelwell says the Premier League commission and appeal processes around the deductions have created "anxiety and uncertainty" and that the "impact such matters can have on a club’s footballing operation" should not be underestimated.

In a letter to fans, he said the issues will impact summer plans.

He explained he hopes to keep captain Seamus Coleman as a player at the club beyond his contract expiration this summer, while other out-of-contract players will get "clarity" on their situations. There remains uncertainty over the likes of coveted defender Jarrad Branthwaite, midfielder Amadou Onana and goalkeeper Jordan Pickford, who are all regularly linked with interested clubs.

And on recruitment or player sales he added: "I also understand that, as with every transfer window, there is a great deal of anticipation around what business may be done. Whilst I cannot go into details, I have been working closely with Sean and our key staff here at Finch Farm, utilising data and insight from our recruitment team, planning for the summer window. As is always the case, there must be multiple plans and strategies in play, and a dynamic approach to planning is key.

"It is also important that I am completely candid with you. The reality is, given the regulations in place and the Club’s current financial position, we have to trade well. Working within such tight financial parameters makes the job extremely difficult. Whilst we want to ensure that the team is as competitive as possible, we cannot lose sight of our central objective to protect the long-term stability of the Club.

"That does mean that players will be sold, and also that every tool at our disposal will be used to secure new additions to the squad, including utilisation of the loan market. Both Sean and I understand the responsibility we have - and that is a responsibility which has to be our priority. That may not be exciting to hear but, under our current circumstances, it is the right thing for Everton.

"Within that context, I ask that you are patient and understanding of the steps we are taking."