Everton boss Sean Dyche says planning for next season is difficult due to the uncertainty over the club’s takeover.

Miami-based investment group 777 agreed to buy a 94% stake in the club in September 2023 but the deal is yet to be ratified.

The Premier League have set four conditions to green light the deal but 777 has suffered financial strife in the past month that has threatened the takeover.

“Ever since I got here I have been trying to manage a situation when the goalposts move significantly at any given time,” said Dyche.

“That’s the shifting sands at this football club, currently. I’ve said many times you want to put a base into the football club to build from and it’s not quite there yet.”

Everton were docked a total of eight points by the Premier League this season following breaches of the division’s profit and sustainability rules (PSR).

The Toffees were initially hit with a 10-point deduction for the first charge but that was reduced to six on appeal, while their appeal for the second four-point charge is set to be heard within the next fortnight.

Everton secured their Premier League status with a 1-0 win against Brentford on 27 April, which provided some much-needed certainty at the club as Dyche looks head to the summer transfer window.

Dyche confirmed the club are assessing transfer targets ahead of the window opening, while owner Farhad Moshiri can sign off contract renewals before any prospective takeover is completed.

“We’re having to manage different situations the best we can,” he said.

Dyche said the club must “keep moving forward” regardless of off-field issues.

Everton host Sheffield United on Saturday in their final home game of the season, before travelling to Arsenal on the last day on 19 May.