Barnsley are ignoring the ongoing John Stones saga – which could turn them into League One's big-spenders – and focusing on transfer plans within their current budget.

Everton, who signed the 21-year-old England defender from Barnsley in 2013, have rejected a third bid, believed to be £30million, from Premier League champions Chelsea who are reportedly considering another approach for more money.

The Reds have a sell-on clause of around 15 per cent for the 21-year-old from Thurlstone who came through their academy before making 28 first team appearances. It is thought to be a more structured deal than a simple lump sum percentage of the total transfer fee. But the Reds are certain to pocket several million if the deal goes through which could give them the financial clout to mount a major promotion challenge.

"We're not waiting and seeing on John Stones," Barnsley chief executive Ben Mansford told the Chronicle.

"We are only dealing with certainties and realities and not what might happen. If he is sold then we will deal with that then but we are now continuing with the transfer plans we have had all summer."

Head coach Lee Johnson added: "I think we are in a place now as a club where the infrastructure is good and we can adjust. It's very difficult for me to speculate on what may or may not happen because I can't predict the future. We're ready, and if anything changes, or doesn't, we're still ready. I don't know what's going to happen.  In fairness to the owner (Patrick Cryne) he's ploughed in fortunes of his own money so whatever happens with that money I'm comfortable with."

Barnsley are thought to be seeking strikers, wingers and possibly left-back cover. Teenage academy graduate George Smith started the season as first choice left-back but was dropped for the Millwall game on Tuesday and replaced by Lewin Nyatanga who Johnson admits he would prefer to be playing at centre-back. The head coach said Smith was dropped because he wanted a taller defence against Millwall.

Johnson said: "Our bench is suddenly looking stronger.  If I can add one or two more I'd be happy. If we do get a couple in, we will be strong not only in the starting 11 but from the bench as well and that's key in this division.  Bringing real quality on when other teams are tired can be the real difference.

"We don't need to be silly or chase anything because we have got good players but let's be consistent in our model, believe in it and stick with it. "I trust the group that are here already. I'm happy with the squa"Managers will always want two or three more and, even when we get two of three more, I'll be saying we need two or three more."

Mansford added: "Signing players is not an exact science and we may get one wrong now and again. "But I am confident that, in this window, the number that we get wrong will be smaller than ever and hopefully it will be none at all."