Leeds United are going into another crucial transfer window with the lessons of yesteryear at the forefront of their minds. In 2021, after Marcelo Bielsa guided the club to ninth in the Premier League, only two additions were made to the squad. Daniel James and Junior Firpo were added to a unit that had run itself into the ground after three years of gut-busting brilliance under the Argentinian. It was stretched too far, leading to Bielsa’s sacking and the club surviving relegation by the skin of its teeth in 2022. While chairman Paraag Marathe was not in charge five years ago, he was on the board and saw first-hand how damaging that summer’s business proved to be. Now, with a similarly encouraging 14th-place finish behind Daniel Farke’s team, tough decisions are needed on how it is retooled for 2026-27. With that in mind, The Athletic has carried out an audit of the first-team squad. This factors in the various loan deals that will have concluded by June 30 and those players returning to their parent clubs. Karl Darlow, the 35-year-old goalkeeper, is a priority for the club. His ambitions will be central to what happens next. Farke is direct and honest with players over contracts and playing expectations. Darlow will not be left in the dark about what to expect if he does sign a new contract and if that is as a backup, he would be forgiven for considering alternative options. Lucas Perri, the 28-year-old Brazilian goalkeeper, did not have the debut campaign he was hoping for after he arrived from Lyon for £13.9million ($18.7m), but his FA Cup performances have shown there is potential. With three years on his contract, the club has time to decide what to do with the Brazilian. It feels like the club has a dilemma on their hands with Struijk’s future. The 25-year-old Dutch defender has been a key player for the club, but his performances have been inconsistent. The club needs to decide whether to keep him or let him go. The transfer window is approaching, and the club needs to make some tough decisions. A playmaker is wanted, and there is a dilemma over Struijk’s future. The club needs to strengthen their squad and make some smart signings. The transfer window is a crucial time for the club, and they need to make the right decisions to succeed.