The Everton manager confirmed on Thursday that he will spend money in the transfer market in the lead-up to the 2014-15 Premier League season after collecting a 'big pot' since he joined the Merseyside club in June.
Martinez has sold Marouane Fellaini, Nikica Jelavic and Victor Anichebe, while also sending John Heitinga out on loan, bringing in around £40 million and significantly reducing Everton's wage bill.
While the 40-year-old Spaniard has brought in the likes of James McCarthy and Arouna Kone, Martinez revealed he did not use any money in the January transfer window so he could make some impressive purchases heading into next season.
"We've got money but I didn't want to spend it in January," Martinez said.
"The cash has been here before but in the past they (Everton) have spent £10m in one window, £6m in another window.
"What we have done is bring in loan players, short-term players, and used the young players to accumulate money. It is about spending it a little bit at a time or all at once. I prefer to stockpile for the summer.
"Having to sell players, reduce the wage bill and keep money from other areas to make a big pot is what I've been aiming for over the last 10 months."
Loan players have been critical to Everton's rise to fifth spot in the Premier League this season with Romelu Lukaku, Gareth Barry and Gerard Deulofeu all playing key roles in Martinez's new set-up.
With just six points separating Everton and fourth-placed Arsenal, the blue team from Merseyside could still qualify for the UEFA Champions League.
If Everton qualify for Europe, Martinez knows he will have to expand the squad but if they reach the Champions League he will at least be able to go after his dream transfer targets.
"I always found you can work on a squad of 21 players in the league and for domestic competitions," the former Swansea and Wigan manager said.
"You need around 27 players plus keepers for Europe. It doesn't have to be 27 senior players, it can be young players too, but 27.
"We have identified what we need for next season in terms of the areas, and then you start working on your wish-list.
"If you get into the Champions League you can look for your number one choice. If not, you’re going to number four, five, six and maybe seven or eight. But we have got the money and it is there to be spent."
Martinez also has grand plans for Everton's training centre at Finch Farm as he attempts to turn the club into genuine Premier League contenders.
"We need bedrooms for the first team and the option to get digs for the young players to stay on site as well," he said.
"We are two pitches short and we need to have a full-size indoor facility for all the age groups. The facilities here are terrific but the demands every season change and you need to be up to date."
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