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Newport County boss James Rowberry says he knows the players he wants to sign for next season, whatever division the Exiles find themselves in.

Newport are currently in the League Two play-off berths and hoping for an automatic promotion spot, but could miss out altogether with things very congested at the top end of the table.

Rowberry is planning for both outcomes.

"There is plan A and plan B, but we want the players that we want and they will be the targets," Rowberry said.

Newport's accounts show the club making a profit for a fourth successive season, with Rowberry now thinking about his transfer plans, be that for a club in League One or still in League Two.

"With the planning for long term, pre-season planning is done with regards to facilities and a tour, with regards to recruitment, I don't want to talk about that too much," Rowberry said.

"But ultimately we have got to have two different plans. We are in that mode at the moment of working hard to ensure we recruit as well as we can.

"We will obviously be looking at permanent deals and loans and we have some great relationships with some great clubs, which will hopefully help."

Rowberry says the financial parameters he is working within for next season have already been agreed, with the club keen to continue being sustainable as they are fan owned.

"Our budget is the budget and that will remain. The budget is set and it is right and it my responsibility to work within that and I am comfortable with that," he added.

"The accounts show how well the club is run, the sustainability and the hard work that goes on.

"We have great investment from our local community and it means a lot to us… a collective approach."