Tottenham Hotspur have drafted a plan for what they are going to do in January after undertaking a massive rebuilding of their squad in the summer.Even though Spurs completed 10 new signings during the summer window, the squad clearly looks short in some areas, most notably upfront, with the Lilywhites lacking a reliable goalscorer.IncomingsAndrew RobertsonFreeMarcos SenesiFreeMartin DubravkaFreeJan Paul van Hecke£52mMateus Fernandes£85mSandro Tonali£100mSavinho£85mOmar Marmoush£60mTosin Adarabioyo£12mMykhailo MudrykLoanTotal spent£394mOutgoingsLuka Vuskovic£50mWill Lankshear£20mRadu Dragusin£21mAlejo Veliz£7.7mAlfie Devine£6mTynan Thompson£8mManor Solomon£7mCristian Romero£34.1mAshley Phillips£20mDjed Spence£30mKevin Danso£25mPape Matar Sarr£25.6mTotal received£254.8mTottenham’s net spend£139.2mIt has been suggested over the last few days that Tottenham are ready to reignite their interest in Eli Junior Kroupi, who is reportedly valued by Bournemouth at around £85m.We have also heard some sources suggesting that Spurs are considering making a shock £113m offer for Atletico Madrid forward Julian Alvarez. However, a new update has indicated why these reports are likely to be wide of the mark.Credit: @thatfootballphotog / InstagramTottenham are planning to be restrained in the January windowFootball Insider have now claimed that Spurs are planning to be far more restrained in January after spending big in the summer window.Having splashed over £300m on new signings after finishing 17th in the last two seasons, it is claimed that Tottenham do not have the capacity to spend with the same vigour in the upcoming transfer window.Sources at the club say the Lilywhites have no plans for another ‘big money’ window, but that does not mean there will be no new signings.Tottenham are expected to target improving specific areas of Roberto De Zerbi’s squad by focusing on cost-effective targets and ensuring they get value for money.This update ties in with Vinai Venkatesham’s warning to Spurs fansIn the recent meeting with the Fan Advisory board, Venkatesham pointed out that Tottenham have not registered an operating profit since 2019.The Spurs CEO also shared that the Premier League’s financial regulations constrained Spurs’ spending in the recent transfer window.He is not the first one to make this admission, with De Zerbi revealing last month that FFP regulations affected Tottenham’s ability to sign another striker.It thus appears that Spurs are simply not in the position to make big-money signings unless they move some players on.READ MORE: ‘Tremendous footballer’ – Ledley King backs Van Hecke to thrive at TottenhamThe post Tottenham's January transfer spending plan revealed after Vinai Venkatesham's warning appeared first on Spurs Web.