Everton already seem to be compiling a list of summer transfer targets, despite their well-documented financial limitations. Kevin Thelwell has been forced to admit that their dire position makes them susceptible to bids from rivals, however that will not stop him from wading into the market and seeking to come out with a bargain or two. And, having already worked well last summer to welcome some shrewd signings with delayed permanent fees, as well as loan deals too, his methods are clear. So, it will be interesting to see how the Toffees tackle the task of tempting Florentino Luis from Benfic…