Sir Alex never lets us rest on our laurels and money will be available if he wants it - United chief executive Gill

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 adding Carlos Tevez after a protracted battle over his registration.

Although the method of payment has been questioned by some supporters, who remain critical of the Glazer regime, the wisdom of those acquisitions has been proved this season, with United on the brink of a unique double when they tackle Chelsea in the Champions League Final on May 21.

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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 told MUTV.

"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."

A £7million bid for Michael Owen has already been rumoured and while Ferguson is unlikely to be drawn on such a move, it seems changes are likely in the striking department with Louis Saha's time at Old Trafford seemingly drawing to a close.

Mikael Silvestre is another first-team squad man who may decide to move on, although Ferguson would be loathe to lose John O'Shea, Darren Fletcher and Gerard Pique, who all realise they could play more regularly elsewhere.

"The team won the title last year so how do you improve on that?" said Gill. "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, even if Nani betrayed his youth with a needless dismissal against West Ham last week.

"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."

Ferguson, clearly, is an old hand at such projects. But Gill feels it is not just the Scot's ability that has a beneficial effect on the Red Devils but also the continuity he brings after 21 years at the helm.

And he hopes to see it come to United's assistance in Moscow, when they hope to add a third European crown to their growing list of domestic achievements.

"Sir Alex has been here over 21 years now," reflected Gill. "He has built many teams in that time and we have had that stability throughout the club as a whole. We are here to win trophies, so to get the Premiership is brilliant. It can set us up for the Champions League final in 10 days' time.

"The eyes of the world will be on us and I am sure Alex and the team will be highly motivated and we can look forward very positively."