Everton are aiming to hit the ground running in a pivotal transfer window which may require player trading to land their ambitious targets. Football finance experts believe that new squad cost ratio (SCR) rules mean the Toffees are looking at a net spend of around £50m in the second of a two-summer plan to overhaul their squad and establish themselves as one of the best of the rest in the Premier League. Insiders acknowledge that target, which would see Everton muscling into the territory of Aston Villa and Newcastle United as a club with aspirations of breaking into the Champions League, will require aggressive work after a quiet January that ultimately caught up on them as the season tailed off alarmingly. The club's recruitment set-up sees a transfer committee work alongside manager David Moyes to identify and sign players. It is a fascinating dynamic as targets are settled on by Moyes – who is keen to sign a sprinkling of oven-ready top flight performers – and a team of data and recruitment experts, overseen by highly-rated technical director Nick Cox. A mix of experienced and up-and-coming players is the likely direction of travel although Moyes has stressed the need for new signings who can challenge immediately for his starting XI. Free agent John Stones and Arsenal's Ben White, as previously reported by The i Paper, are among the names put forward. Compromises may be required, though, and there is firm alignment on their priority target Hayden Hackney, who was on Everton's radar before the Friedkin Group takeover. The Toffees ideally want to broker a quick deal for highly-rated Middlesbrough midfielder Hackney, who has indicated that he is keen on a switch to the Hill Dickinson Stadium. But The i Paper understands that Boro are in no rush to cash in on their star asset, who has 12 months left on his contract, and will stand their ground if their valuation isn't met. With interest from Nottingham Forest, Crystal Palace, Fulham and Leeds United – and Michael Carrick pushing Manchester United to move for a player he believes would be an ideal 'project signing' – there is little chance of him being sold on the cheap. Boro are regarded in football circles as exceptionally savvy negotiators and news of Everton's interest emerging this week is unlikely to push them into a deal. The Toffees would be aiming for around the £15m mark but the Teessiders value him much closer to the £20-25m bracket and would seek a sizeable sell-on fee to mirror the 20 per cent clause that was included in Morgan Rogers' move to Aston Villa. In recruitment circles there is a real buzz about Hackney, with one figure telling The i Paper there is a route into the England team for him in the next couple of years. He was likened to Elliot Anderson by one experienced talent spotter. As of yet, there have been no direct club-to-club talks, but there seems to be a degree of confidence on Merseyside that they will be able to pull it off. It appeals to Hackney that he would join an ambitious club where he is almost certain to play.