Before going through areas on the pitch, have to say it'd be great if we can agree one deal as early as late May. We did it last year with Cunha and it was a statement of intent. Maybe this summer will be more challenging because of World Cup but that can't be excuse. We'll regress next season if they don't do proper job over the summer, no doubt about that.
For starters, we'll need a GK as Bayindir is reportedly looking to leave and we need a better option there anyway. Not sure Vitek won't be sent on another loan but would be great if we keep him with first team.
CB area: Maguire, de Ligt, Martinez, Heaven, Yoro. Five players for two positions, even if Martinez and de Ligt are injury-prone. Heaven has been good lately and would hope for a better season from Yoro, he was better in 24/25 than in this one. I don't think we'll be signing anyone for this area unless it's someone on free like Senesi.
Fullback area: I actually feel like RB is more of a priority than LB. I rate both Dalot and Mazraoui but we need a better starting RB, those two can be backups for both sides. Won't be surprised if we combine Shaw/Dorgu/Mazraoui/Dalot as starting LBs. Not ideal, but would not be surprised.
Midfield: obviously most important. We need a top starting defensive midfielder and a backup in that position. We also need another CM to have next to Mainoo. So need three midfielders. All that + Bruno and Mount as more advanced. We're screwed if we don't improve midfield. Feel like we could have a good season if we get right signings for midfield and don't reinforce in other areas, but not other way round. Also I'd add another midfield from academy. Like bring back Collyer as option - not sure how he's played since loans at West Brom and Hull. Someone like him.
Wings: we have Mbeumo and Amad for RW so don't think much will be done about that side. Good thing about Amorim's formation was we were able to have Amad at RWB and Mbeumo at right 10. Now we need a different solution. For other side we have Cunha. Dorgu could be more advanced and play there, Mount could play there sometimes (again far from ideal). Amad has played there.
Striker position: there's Šeško and I'd either add an experienced ST (like Lewandowski or Welbeck) or kind of striker that can play as LW as well which would kinda solve both LW and ST position.
We could play 55-60 games next season. We'll need depth and quality.
You'd also hope we earn decent money from sales. Bayindir will be gone for peanuts; Malacia, Casemiro, Sancho all for free, could get decent fee for Ugarte and Zirkzee. Rashford too, unless there's yet another loan. Hojlund deal is probably done. We'll need luck to sell Onana. I think only surprising sales could be Martinez or Mount but only if there's a solid offer because of their troubles with injuries.