Everton could face transfer dilemmas over five players after January decision pays off

A number of Everton players could potentially benefit from a loan move next season

As much as Evertonians will want to see the team finish this historic season strongly, the time to plan for the next one is already here. And there is plenty of work to do.

Manager David Moyes and the club's revamped recruitment team will be well aware of the massive task at hand. Not only will the approach to transfers shift, a whopping 14 players could leave the club this summer for no fee, be it through contract expiry or the end of a loan agreement.

One key part of what is surely an ongoing squad assessment will be the decisions over some players who need minutes. In that sense, it already feels as though Moyes and his staff will have a number of big calls to make.

The Blues currently have a number of players out on loan and the potential benefits are clear. Harrison Armstrong, the current crown jewel in the Everton academy, is getting valuable playing time and experience at Derby County; the hope is he can return next season and have a role in the first-team squad.

Everton may hope to hatch comparable plans for players in a similar developmental stage in the coming months, including some on the fringes of the first-team squad. Youssef Chermiti and Tim Iroegbunam both represent intriguing cases with that in mind.

After an encouraging cameo against West Ham United last month, it looked as though Chermiti would play a part in the final weeks of the season. However, he's only played four minutes of football since and at the weekend he was left out of the squad entirely by Moyes.

"Just I had the numbers where it didn't work," said the Everton boss about the decision. Earlier in the week he had said "I will try and get Youssef some minutes at the appropriate time". That could come this weekend against Chelsea, with Armando Broja unable to play against his old club.

Still, after so much time out through injury this season, Chermiti has missed valuable minutes in his development. A loan move and the chance to build form and fitness is surely on the cards if Everton add options up top.

Iroegbunam is a different situation. The midfielder started for Everton just three games ago against Arsenal and showed earlier in the season that he can perform at this level before injury struck.

Everton are also lacking in options in central midfield. Should Abdoulaye Doucoure and Idrissa Gueye leave the club when their contracts expire at the end of the season, James Garner would be the only senior midfield option aside from Iroegbunam.

If that was the case, surely the Blues would opt against sanctioning any temporary move away. But if the club can tie down Gueye and potentially bring in further additions in that area of the pitch, Iroegbunam has looked like a player who could benefit from more minutes.

Roman Dixon is another who Everton face a decision on. The youngster has made three appearances this season - including two starts - although has not been in action for the first team since September.

The Blues do have Seamus Coleman and Ashley Young out of contract in the summer, meaning they could feasibly lose two right-back options. The role's current incumbent is Jake O'Brien and he could be shifted infield to play centre-back more frequently from next year too.

It means an opportunity could open up for Dixon, although he is still behind Nathan Patterson in the pecking order. Now 20 years old, the full-back will be itching for senior competitive football.

Blackpool manager Steve Bruce has also confirmed he would be open to Harry Tyrer returning to the club at the end of the season.

The 23-year-old has gradually established himself as the team's starting goalkeeper in recent weeks, keeping 12 clean sheets in 35 games.

"We'd like him to stay, it's about whether that's possible because he's not ours," said Bruce last month. "The growth we've put into him has been huge, he's got better each week. He certainly feels and looks far more comfortable than he was six months ago, but I suppose that is inevitable when you keep playing."

Tyrer has also confirmed he would be open to a return to Bloomfield Road. Joao Virginia and Asmir Begovic are both out of contract in the summer though, meaning Moyes could be searching for a back-up for Jordan Pickford.

As for Armstrong himself? Another loan is surely not out of the question for him at just 18 years old, albeit Moyes has spoken highly of him.

"I'll assess that in pre-season," said Moyes when asked about the midfielder last week. "I'll bring him back in, hopefully he'll get some playing time in the games in pre-season and we'll see how he does – and decide then if we think he needs another loan, or if we need to keep him.

"But we like him. It's not as if we're going to sell him or anything like that – we like him and we want him around but, again, we might look at it and think about him getting another 30-40 games.

"To get a young player games in the Championship is not as easy as you think because it's a tough league and it's credit to him that he's gone in there and got himself a steady position."

Either way, with so much potential for change at Everton, opportunities are sure to open up across the squad throughout the summer. It makes these final weeks massive for all of those players mentioned, be it with the Blues or elsewhere.