Paul Simpson says he is holding regular meetings with Greg Abbott as Carlisle United aim to be fully prepared for the January transfer window.
The winter window opens in about six weeks’ time.
And while Simpson says it is currently unclear how much business United will be able to do, they have narrowed down a list of potential targets.
It should enable them, he said, to be on the front foot if they are in a position to strengthen their squad.
“I’ve had a sit down with [head of recruitment] Greg every week for the last two or three weeks,” Simpson told the News & Star.
“We’ve looked at loads and loads of players. We’ve got names highlighted who we are keen on and who we’re interested in.
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“The problem you have with it is that it constantly evolves and changes and you just don’t know what’s going to come.
“There are areas we are looking to strengthen come January, but we don’t know at this moment in time whether we’re going to be able to, and there are a few reasons for that – we don’t know whether the players will be available, or whether we’ll have the finances for it.
“We’ve just got to have a plan in place, and then we’ll see whether we can make it happen.
“If it doesn’t and we go with this group to the end of the season, we accept that and we just get on with it, because I do think there is more to come from this group and I hope that’s the case.”
Simpson, whose team go to Salford City tomorrow, expects his squad to be boosted before January by the return of a number of players from injury.
Jamie Devitt, Ben Barcley and Joel Senior are back in full training with the former two close to consideration and the latter about a month away from first-team contention.
Omari Patrick is also expected back in December.
Simpson will also have decisions to make on some loan players, with Bristol City defender Duncan Idehen’s loan up in January.
Two of United’s young players also see their current loan deals up in January – Lewis Bell and Gretna 2008 and Max Kilsby at Annan Athletic.
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