Tottenham chairman Daniel Levy did nothing to temper speculation about Harry Kane's future, detailing Spurs' difficult financial position while insisting they remain focused on winning.
Kane has been linked with a move away from Tottenham amid reported interest from Premier League champions Manchester City, Manchester United, Chelsea, Real Madrid and Barcelona.
Levy spoke to Tottenham's official website after appointing former Juventus sporting director Fabio Paratici as managing director, warning the London outfit will do what is right for the club.
"I am never going to talk about any specific player in public," Levy said as Tottenham remain without a full-time head coach following Jose Mourinho's sacking in April.
"All I will say is his frustrations in not winning are shared by me and all the fans and players. We all want to win."
At the same time, Levy said the club have significant financial issues to address and must be "realistic" about their situation considering the impact of lost revenue during the coronavirus pandemic.
Levy claimed Spurs – who finished seventh in 2020-21 – have been hit harder than any other Premier League club due to debt service on their new stadium, which remains without a revenue-generating corporate name.
"Our duty is to protect the club even though we want to win," Levy said. "We will spend but we are a self-sustaining club, we have to be sensible.
"Sometimes the fans think we should be spending but there have been circumstances when the coach hasn't wanted to spend on a player. We will make investments in the squad."
Whatever their revenue situation, Spurs seem destined for meaningful change over the off-season after finishing outside of the Premier League's top four and crashing out of the Europa League with a stunning last-16 collapse to Dinamo Zagreb.
"We need to turn it around but we need to make sure this club is in a sound financial position in the years ahead," Levy said.
"We need success on the pitch now, my view is we have unfinished business."