There's money to spend at Tynecastle and key positions that need attention during the summer transfer window

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Tying up third place early and reaching the Scottish Cup final a week later meant Hearts knew their rough transfer budget over a month ago.

That gave them a head start on the opposition, although the £3million they’ll pocket from guaranteed European group stage football is the real difference maker.

Robbie Neilson, along with sporting director Joe Savage, is now setting about building a squad capable of fighting on two fronts as the Jambos loon to cement themselves as the Premiership’s third force.

Going one better in the Scottish Cup after losing this year’s final to Rangers will also be on the bucket list.

Hearts didn't carry a big squad this season, but they’ll need an extra body or two on top of replacing departing players, with more demands set to be placed on Neilson’s pool of players.

Football Scotland takes a look at the positions where these are most needed ahead of their Euro assault.

John Souttar’s pre-contract switch to Rangers is a blow, and just what Hearts will be losing was highlighted at Hampden last week.

Toby Sibbick arrived in January as a partial replacement, but the versatile defender isn’t quite up to speed, although a full pre-season will help in that regard.

Craig Halkett requires surgery on an ankle injury while Peter Haring, who can operate in the middle of defence, is yet to accept a new contract offer.

That Leaves the capital club light on options directly in front of Craig Gordon.

Neilson has already admitted he’s looking for two new centre backs, who will be needed if the back three is to be the preferred formation again next season.

Alex Cochrane’s loan from Brighton is up and while he's out of contract there, he had been expected to sign an extension. Another loan is a possibility, but other options will be explored.

Stephen Kingsley can operate there, but seems to have found a home on the left of the back three and offers balance and attacking threat.

He dovetailed well with Cochrane in a Hearts version of the Kieran-Tierney/Andy Robertson combination that proved so effective for Scotland.

Andy Halliday can fill in too, but has been used more in midfield. Should Haring move on, then it's likely he’ll be required in the engine room more often.

At first glance, Hearts seem pretty well stocked in this department.

Barrie McKay has been a revelation since signing, while Josh Ginnelly has contributed, albeit mostly from the bench.

Gary Mackay-Steven perhaps didn’t have the desired impact. He turns 32 in August and isn’t a regular starter, so could be a candidate to move on this summer despite having a year left on his deal.

Ben Woodburn has returned to Liverpool and will leave on a free this summer. Neilson said he’d like to keep the Wales international, but he only really showed what he was capable of in flashes.

Alan Forrest has held talks with Hearts over a pre-contract switch from Livingston, although it’s understood the club may move on to other targets with a decision from the winger not seemingly forthcoming anytime soon.

Liam Boyce has had his injury issues but remains a key part of this Hearts team.

Able to play in a deeper role too, the Northern Irishman finished as the club’s top scorer and will have a big part to play next season.

Ideally, Ellis Simms will return for another loan from Everton, although the big front man will have attracted attention with his displays during the second half of the season.

A permanent deal is almost certainly outwith the Jambos’ price range, so a similar type may be required.

Even then, more depth would be welcome on top of that. Makenzie Kirk is promising but raw and inexperienced and is a prime candidate to be loaned out.

Euan Henderson hit the goal trail in a big way on loan at Alloa and will get pre-season and the beginning of the campaign to show his worth, but could also leave on a temporary basis once again.

More experienced options will be required. Neilson reuniting with Lawrence Shankland is a possibility, but whether the fee and wages the Scotland striker could command make him a worthwhile investment at this stage is questionable.