Robbie Neilson is anticipating a difficult summer of recruitment as Hearts attempt to balance a need for early signings with trying to get the best value available on the market.

The squad report back for pre-season duty on June 15, with their first Europa League qualifier taking place on June 30.

The Hearts head coach hopes to have "three or four" new signings to bolster his squad for those matches, but admits that the best value for money players are not usually on offer until late in August.

Neilson said: "We are always looking for good players, no matter what position, but there are three or four positions I think we need to strengthen in.

"We know what they are and we have our targets. We have spoken to some players and we are pretty well along with them.

"It's always difficult because good players have got interest from a lot of clubs but I'm hopeful of getting them in quite early so we can start preparing for next season.

"We are back on the 15th of June so we could really do with getting the majority of the squad in then.

"But towards the end of the transfer window is generally when a lot of the good players come up because they've missed out on deals elsewhere.

"It makes it really difficult because the first two qualifying games are really important for the club, the fans and the players.

"The last couple of seasons we have waited. The first season it was [Miguel] Pallardo - we waited for him and he came in and played just about every game.

"This season we waited and ended up getting [Arnaud] Djoum and again he's played every game.

"It is important we get them in early but we have to keep an eye towards the end of the window as well."

Meanwhile Neilson is preparing to give game time to some younger players in the final three games of the Premiership season - but he insists they will not be thrown in to the detriment of the team.

Goalkeeper Jack Hamilton, defender Liam Smith, midfielder Angus Beith and forwards Dario Zanatta and Robbie Buchanan are among those expected to be given their chance as the 2015/16 season enters its final week.