Aston Villa remain adamant they are not facing financial pressure and do not believe they need to part ways with midfielder Douglas Luiz this summer to balance the books, 90min understands.

Villa recently reported pre-tax losses of £119.6m across the 12-month period leading up to June 2023, sparking fears that they may have to offload a handful of key names to abide by the Premier League’s Profit and Sustainability Rules. Clubs are permitted to make losses of up to £105m across a three-year period.

Among Villa’s most valuable assets is 25-year-old midfielder Luiz, who has long been of interest to Arsenal. 90min understands the Gunners remain interested in striking a deal this summer but Villa believe they are under no pressure to agree to a sale.

Sources close to Villa insist their finances remain under control as they have planned for their significant losses, meaning there will be no panic sales of players this summer.

Regardless of the finances involved, Villa are not interested in parting ways with a key player like Luiz and there is a optimism that the Brazil international sees his future at Villa Park as well.

Luiz has shown no signs of wanting to leave and recently reignited his relationship with women’s team forward Alisha Lehmann, leaving Villa feeling he is settled personally as well.

Qualifying for the Champions League would also boost chances of keeping Luiz. Unai Emery’s side sit fourth in the Premier League table with ten games left to play.

While Arsenal do remain keen on Luiz, sources have told 90min that the Gunners are exploring other moves this summer.

Arsenal plan to sign a big-money striker, with the likes of Ivan Toney, Victor Osimhen, Viktor Gyokeres and Joshua Zirkzee under consideration, and will then pursue a slightly cheaper midfielder with the money that remains.

Long-term target Martin Zubimendi of Real Sociedad remains on the radar for Arsenal. The 25-year-old’s contract includes a release clause worth €60m (£51m). Zubimendi is loving playing for Sociedad so a deal is complicated but he would cost less in wages than Luiz.