Ferguson went on a major spending spree 12 months ago, bringing in Owen Hargreaves, Anderson and Nani within weeks of the Premier League being won and also adding Carlos Tevez.

And Gill has already promised Ferguson cash will be available this summer should the Scot push through plans to make his group of players even more formidable next term as he looks to equal Liverpool's record haul of 18 league titles.

"Like any club you assess what's gone well, what hasn't gone so well and where you feel you can improve," Gill said.

"We will certainly be in a position where, if we can improve it, we will.

"Alex will never allow us to rest on our laurels. It is the best league in the world without doubt so if we want to continue to be at the top we have to make sure we look at the squad and improve it."

excellent debut

He continued: "The team won the title last year so how do you improve on that?

"But that is what we try to do. We need to make sure we don't stand still and our ability to identify those players who will make that difference has been very well sorted out the last two or three years."

Certainly the signings Ferguson made last year have all enjoyed excellent debut campaigns at Manchester United and can hope to play some part against Chelsea in the Champions League final on 21st May.

"When you make big money signings like we did last year, it is fantastic when you see them come in and do so well," said Gill.

"That shows what this club is about. All these big stars are integrated very quickly, made to feel very welcome and therefore they produce the goods on the pitch."