If this is the most crucial transfer window in Tottenham's modern history, on Tuesday it had the perfect start. The £55million arrival of Tanguy Ndombele from Olympique Lyonnais is not just the most important football signing of the summer, but the loudest statement about the direction of any club for years.

Because as soon as Ndombele becomes a Tottenham player and poses with the shirt, he becomes an emphatic answer to years of questions about the financial muscle of the club, a living symbol of their new status.

Everyone knows about Spurs in the last few years: the £1billion new stadium, a net debt of almost £600m, no signings for the last two windows, a playing squad looking increasingly stale, even though they performed miracles to reach the Champions League final. But no top team has looked more in need of reinforcements, or a refresh, than Spurs did over the final months of last season. Their declining Premier League points tallies over the last three years - 86, 77, 71 - is proof of that.

Through all of this there has been a worry among some fans that the costs of the stadium were so much, that they were would constrain Pochettino so far, that there would never be enough money to refresh to the team. And Pochettino’s barely-coded warnings that Spurs would have to be brave and take risks or else things might fall apart spoke to those fears too.

Well, most of those fears have been washed away by today’s events. Daniel Levy always knew that Pochettino had to be backed this summer, that they could not afford another year of stasis, and that they would have to bring players in. He knew that they would have to spend the money to keep the whole enterprise afloat. He did not meet Lyon’s initial asking price for Ndombele of more than £70m, but he spent more than he has ever done on a player before.

Season rankings: Tottenham Hotspur Show all 29 1 /29 Season rankings: Tottenham Hotspur Season rankings: Tottenham Hotspur Season rankings: Tottenham Hotspur How did Tottenham’s players perform this season? Ahead of their final match of the 2018/19 campaign, the Champions League final against Liverpool in Madrid, we give each member of the Spurs squad a rating out of 10. Getty Season rankings: Tottenham Hotspur Mauricio Pochettino − 9 No new signings. A delay to the new stadium. And the worst injury crisis he has ever faced in his managerial career. And yet Pochettino took it all in his stride, securing a place in the top four and leading Spurs to their first ever Champions League final. No wonder there were so many rumours that both Real Madrid and Manchester United wanted to recruit him earlier in the season. Getty Season rankings: Tottenham Hotspur Hugo Lloris − 7 There has been more than the odd high-profile mistake and his failure to deal with Mohamed Salah’s cross at Anfield handed Liverpool all three points in an absorbing Premier League fixture. But he remains an outstanding shotstopper and his three consecutive penalty saves proved crucial to Tottenham’s attempts to finish in the top four. Icon Sport via Getty Images Season rankings: Tottenham Hotspur Michel Vorm − 5 The 35-year-old has appeared just four times this season and has now been surpassed by Paulo Gazzaniga in the goalkeeping pecking order. Action Images via Reuters Season rankings: Tottenham Hotspur Paulo Gazzaniga − 6 Has impressed when called upon this season, asserting himself as Tottenham’s number two goalkeeper while also winning his first Argentina call-up. Getty Images Season rankings: Tottenham Hotspur Kieran Trippier − 4 Began this campaign on a high having enjoyed a superb World Cup with England, so much so that he was being talked about as one of the best right-backs in football. That all seems a long time ago now. It has been a difficult season for the 28-year-old with his defensive vulnerabilities being repeatedly exposed. Has been linked with a move away from north London this summer. Getty Season rankings: Tottenham Hotspur Danny Rose − 6 Once one of Tottenham’s most important players, Rose’s contribution has declined in recent years, with Pochettino coming to prefer Ben Davies at left-back. But this season Rose has enjoyed something of a comeback, reclaiming his place in Pochettino’s preferred starting XI and appearing to repair the combustible relationship he had with his manager. Getty Images Season rankings: Tottenham Hotspur Toby Alderweireld − 7 Has made close to 50 appearances in all competitions for Tottenham this season. Utterly invaluable to the club this season, although he is still yet to agree a contract extension and looks destined to leave this summer. Spurs will be hard-pressed to sign a replacement of similar quality. Getty Images Season rankings: Tottenham Hotspur Jan Vertonghen − 8 A genuine club legend. As dependable as ever at the back, but his season will forever be remembered for his stunning performance against Borussia Dortmund at Wembley. Filling in at left-back, Vertonghen kept Jadon Sancho quiet all night, before scoring a wonderful goal to put Spurs in complete control of the Champions League Round of 16 tie. Getty Images Season rankings: Tottenham Hotspur Davinson Sanchez − 7 The Colombia international is still very raw and can struggle when isolated by opposition attackers, such as when Spurs were run ragged by Ajax in the first-leg of their Champions League semi-final. But he is still 22. He has such a big future and will be even more important to the club if Alderweireld does indeed leave this summer. Action Images via Reuters Season rankings: Tottenham Hotspur Kyle Walker-Peters − 6 The 22-year-old is highly rated at Spurs but he would have hoped for a better campaign, particularly given the struggles of both Trippier and Aurier. Walker-Peters will have been frustrated to have made just 10 appearances: should Spurs sign another full-back this summer he would do well to consider his future at the club. Getty Images Season rankings: Tottenham Hotspur Juan Foyth − 6 Has looked sublime in fits and bursts and is adored by Pochettino. Foyth was also called up to the Argentina national time for the first time this season. But the 21-year-old endured some testing times: conceding two penalties on his Premier League debut and receiving a red card in the shambolic loss to Bournemouth. REUTERS Season rankings: Tottenham Hotspur Serge Aurier − 5 So much hype, such little end product. A combination of injury woes and personal problems have seen the Ivory Coast international restricted to just eight league appearances this season. It is obvious Pochettino still does not completely trust him after a string of erratic performances following his move from Paris Saint-Germain in 2017. AFP/Getty Images Season rankings: Tottenham Hotspur Ben Davies − 6 Has lost his place in Tottenham’s first-team to Rose in recent weeks. Still an important player, but after an inconsistent season he may fear the rumoured arrival of Ryan Sessegnon from Fulham. AFP/Getty Images Season rankings: Tottenham Hotspur Harry Winks − 7 Has struggled with injuries throughout the campaign, and is currently making his comeback from groin surgery. But what a player. Took on far more responsibility this term – in particular scoring a winning goal against Fulham in January – and was so evidently missed when kept out of the team due to injury. Formed a fine midfield partnership with Moussa Sissoko. EPA Season rankings: Tottenham Hotspur Erik Lamela − 5 Started the season reasonably well, scoring a consolation against Liverpool and then getting on the scoresheet against Brighton in the next game, only for injuries to keep him out through a significant portion of the second half of the season. Increasingly doubtful that he will ever remain fit enough to truly consolidate a place in this team. Getty Images Season rankings: Tottenham Hotspur Victor Wanyama − 6 Has unexpectedly re-emerged as a crucial player for Spurs over the past few weeks. The extent of the knee injuries he has suffered over the past two seasons mean he is unlikely to ever again reach the level that he hit in the 2016/17 campaign, but despite some shaky moments, he played an important role in the European victories over both Manchester City and Ajax. Getty Images Season rankings: Tottenham Hotspur Georges-Kevin N'Koudou − 4 Nkou-who? Made just one Premier League appearance, crossing the ball for Winks to score against Fulham, before disappearing on loan to Monaco. Has absolutely no future at Spurs. REUTERS Season rankings: Tottenham Hotspur Eric Dier − 5 A very disappointing season for an established first-team player. Was kept out for a long period due to appendicitis and it is difficult to see where he fits into Pochettino’s preferred starting XI when everybody is fit. And there is still some confusion over whether he is best deployed as a midfielder or defender. Getty Images Season rankings: Tottenham Hotspur Moussa Sissoko − 8 Who on earth would have expected Sissoko to emerge as Tottenham’s most important player this season? Has completely turned his Spurs career around. And while his finishing may remain woeful, Spurs simply would not have reached the Champions League final without him. (Credit too long, see caption) Season rankings: Tottenham Hotspur Dele − 7 A difficult season for Dele, who like many of his team-mates has struggled with injuries this season. He has also faded in recent weeks, perhaps as a consequence of playing so much football in the summer. But he remains one of the club’s most important players, particularly when playing alongside a fully fit Kane. EPA Season rankings: Tottenham Hotspur Christian Eriksen − 7 Rumours of a summer transfer to La Liga along with a series of sub-par performances saw his stock fall among some Tottenham supporters. But he is still the heartbeat of this team and contributed so many important goals and assists, from his winner against Inter Milan at Wembley to his pass to Son Heung-min to break the deadlock in the club’s inaugural match at their new stadium. REUTERS Season rankings: Tottenham Hotspur Lucas Moura − 8 A breakthrough season for the Brazilian. Scored a brace against Manchester United, a hat-trick against Huddersfield, and then repeated that trick against Ajax in one of the most incredible Champions League performances in history. A bit-part player at the beginning of the season, Lucas is now a regular starter and cult hero. PA Season rankings: Tottenham Hotspur Oliver Skipp − 6 The 18-year-old has made 10 appearances in all competitions in his debut season, performing admirably when called upon and providing two assists in the 7-0 FA Cup win over Tranmere. One for the future, perhaps alongside fellow academy product Winks. AFP/Getty Images Season rankings: Tottenham Hotspur Mousa Dembele − 5 An ankle ligament injury put paid to his Tottenham career, before an £11m move to Guangzhou R&F in the winter transfer market. Action Images via Reuters Season rankings: Tottenham Hotspur Son Heung-min − 8 Tottenham’s player of the season. Truly stepped up to the plate after Kane’s untimely injury, scoring 20 goals in all competitions, including that priceless winner against Manchester City in north London. That he achieved so much and elevated his game to the next level in a season that saw him play in two major international tournaments with South Korea is nothing short of remarkable. (Credit too long, see caption) Season rankings: Tottenham Hotspur Vincent Janssen − 5 Perhaps a 5/10 is generous, but it was only in January that Pochettino said Janssen was “not in my plans” and would not feature for the club again. Yet the club’s injury crisis presented him with a chance that he took, with the Dutchman making three appearances before the end of the campaign. Almost certain to leave this summer. Getty Images Season rankings: Tottenham Hotspur Fernando Llorente − 6 What a rollercoaster season. Struggled as a stand-in for the injured Kane, scoring just one goal in 20 Premier League appearances, but delivered when it mattered in the Champions League, bundling the ball over the line at the Etihad against Manchester City. Another that is likely to leave this summer, but he will be remembered fondly in north London. REUTERS Season rankings: Tottenham Hotspur Harry Kane − 7 Still managed to score 17 Premier League goals despite missing a third of the season through injury. Tottenham’s talisman – and yet he will look back on this campaign with regret after damaging his ankle ligaments once again. Has a chance of returning for the Champions League final, but should Pochettino start him? Getty Images

And this does not mean it will be start of a spree, and Spurs will still have to keep their belts tight. They will still need to sell players in order to keep buying, and the futures of Christian Eriksen, Toby Alderweireld and Kieran Trippier are key to all of that. Do not expect Spurs to be well into the red for the summer by the time the window shuts.

But there is an even more important point here than simply one player coming through the door. Because they were always going to sign someone this summer. In fact, they signed Jack Clarke from Leeds United earlier on Tuesday.

The real point with Ndombele is just how good he is. He has been the star of the most exciting young team in France in recent years. He helped take four points from Manchester City in the Champions League group stage last season. He is clever and powerful and fast and precise, the player they have desperately needed since Mousa Dembele and Victor Wanyama got old at the same time. He is comfortably the best available player in his position this summer, and he is going to Spurs, who did a deal with Lyon before Manchester United could. And this, more than anything else, is the true break with the past here.

Because when did Tottenham last sign an elite player? One who the other top teams were all monitoring? Certainly not during the Pochettino era. Yes, they beat Liverpool to sign Dele Alli but he was still a teenager playing for MK Dons at the time. You have to go all the way back to 2013, when they spent some of the Gareth Bale money to get Christian Eriksen from Ajax. And that was a very different era in the history of the club.

Ndombele joins Tottenham for a club-record fee (Getty)

Ever since then Spurs have been steadily progressing: twice finishing third in the league, once finishing second, opening a new stadium, reaching the Champions League. But they have never had the clout to go and buy a £55m player before, from underneath the noses of their rivals. They have never had the clout, the money or the prestige. Which is why they ended up taking punts on squad players rather than buying from the top of the range. But now they can.