FM or FIFA time but ok...
I consider the following players are in the first team squad.
Goalkeeper: Robles, Stekelenburg
Right-back: Coleman, Holgate
Centre-back: Williams, Jagielka, Funes Mori
Left-back: Baines
Holding midfielder: Schneiderlin, Barry
Defensive midfielder: McCarthy, Gana, Besic
Central midfielder: Davies
Attacking midfielder: Barkley
Winger: Mirallas, Bolasie, Lookman
Striker: Lukaku, Calvert-Lewin
Loan out: Tarashaj, Browning, Dowell, Galloway, Pennington (shall loan out these players to get regular first team football in the Championship or even setup deals with option to buy). They can be recalled at anytime in the season.
Getting rid of:
Deulofeu (off to Milan or Barcelona for around £12m)
Kone (contract expired in June...released)
Lennon (£4m to a lower mid-table PL club)
Cleverley (deal is done to Watford for £8m)
Valencia (loan is coming to an end; will return to West Ham as Everton not taking up the option to buy)
Niasse (hopefully Hull will take up the option to buy for around £10m)
Garbutt (Championship club may buy him for a small fee)
Grant (a deal to Doncaster is done apparently)
McAleny (contract expired in June...released)
Rodriguez (just give him away for free and get him off the wage bill...no one will pay a fee for him)
McGeady (hopefully to Preston for £1/2m)
Summary:
Williams will stay definiately. Jagielka and Barry to give us one more year as experienced back-up. I am hoping Barkley will decide to stay and sign a new long term contract. If not, his fee shall let Koeman signs a good replacement from the foreign league. It seems like Lukaku is leaving in the summer...likewise his fee shall let Koeman signs two strikers with good reputation. Providing both Ross and Rom are still staying with Everton in September, Everton still need to acquire the following:
1. A first choice goalie
2. A first choice centre-back
3. A left-back who provides competition with Baines and shall be his long term replacement in one or two years time. Can be an utility man.
4. A first choice playmaker/attacking midfielder/winger who shares the creativity duty with Barkley.
5. A striker. If Lukaku stays, we need a good enough squad player who provides competition and shares the workload with Lukaku. If Lukaku is gone his fee will let Koeman buys two strikers who are both good enough to lead the frontline.