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Outspending Manchester United in the transfer market is a clear reflection of the changing times, as the Lewis Family stay true to their promise.

When the Lewis Family issued a statement at the end of May pledging investment in Tottenham Hotspur’s playing squad, they also emphasised that actions would speak louder than words.

At that point, many Spurs fans were sceptical, given the club’s history of poor recruitment and back-to-back 17th-place finishes in the Premier League.

However, as Tottenham close in on their fifth signing of what has already been a very active summer transfer window, with Mateus Fernandes set to undergo a medical ahead of a club-record £85 million move, it is clear that the owners have delivered on their commitment.

Fernandes will join £52 million defender Jan Paul van Hecke, along with free transfers Marcos Senesi and Andy Robertson, as part of Roberto De Zerbi’s rebuild at Tottenham. And it appears the club have no intention of stopping there.

Newcastle United midfielder Sandro Tonali continues to attract interest from Spurs, even with Fernandes’ arrival imminent. The north London side are reportedly willing to break their transfer record once again to secure the 26-year-old Italian.

Any agreement for Tonali is expected to cost in excess of £90 million, but De Zerbi views Tonali and Fernandes as the foundation of his revamped midfield.

Tottenham’s pursuit of long-term target Savinho, the Manchester City winger, further indicates their desire to strengthen in attack, with total spending this summer likely to surpass £200 million.

While trophies are not won during the transfer window – as Liverpool learned last season – De Zerbi’s ability to integrate a host of new arrivals will be crucial in determining Tottenham’s success in the coming campaign.

Nevertheless, the Lewis Family have at least demonstrated ambition and forward-thinking intent as they attempt to rectify the missteps of last season.

Beating Manchester United to secure Fernandes’ signature marks a notable shift from last summer, when Tottenham failed to land Morgan Gibbs-White and Eberechi Eze.

Credit is also due for the speed with which the club are now completing deals during a World Cup summer.

They have identified key problem areas – many of which were glaringly obvious – and acted swiftly to give new players enough time to adapt to De Zerbi’s tactical demands.

Roberto De Zerbi has now been reunited with Jan Paul van Hecke, a player he knows well from his previous management stint.

Last year, Tottenham did not complete their first major signing until July 10, when they brought in Mohammed Kudus from West Ham United. Their next permanent signing, Xavi Simons, did not arrive until August 29 after the club missed out on Gibbs-White and Eze.

This summer, however, Spurs’ transfer activity has been far more assertive, better planned, and undeniably more ambitious.

With uncertainty surrounding several of the Premier League’s top sides – including Liverpool, Chelsea and Manchester City, all of whom have appointed new managers – Tottenham now have a real opportunity to capitalise.

Despite last season’s struggles, Spurs remain in a stable financial position. They can meet players’ wage expectations and boast one of the most respected managers in the league.

De Zerbi’s presence is a major attraction for potential signings, and his consistent optimism about what Tottenham can achieve makes his project easy to buy into.

After securing Premier League survival on the final day of last season, De Zerbi fully deserved the club’s backing. Tottenham supporters will now hope that this surge of ambition marks the beginning of a new era, not merely a brief resurgence.