Lincoln chairman Steff Wright has said the club would not be spending freely during the January transfer window.
Wright told BBC Radio Lincolnshire: "There are always resources for the right player and the right deal, but equally we have to watch the budget.
"The club's financially sound because it's been sensible, and we'll continue to be sensible."
It is thought manager Peter Jackson's only major signing will be striker Geoff Horsfield on a short-term deal.
But Wright stressed that the Imps, who begin the new year in 12th place in League Two, would not have to cash in on their key players.
He said: "If the right offer came in for the right player we would look at it.
"But we're not under any pressure to sell players. Our focus is on getting promotion and making the right decisions to do that."
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