"I think we've got to build slowly and surely," he told BBC Radio Humberside.
"Next year I would hope we would be in the top half, hopefully in the play-offs and with a bit of luck and a fair wind we could get promotion but we want to do it slowly and surely, and not spend money that we can't afford.
"We shall have lost money this year, but hopefully it's manageable and we'll go on and do our best to strengthen the side.
"My plan is continual improvement because if you improve you're going the right way.
"I'm sure the play-offs are attainable and I would be disappointed if we're not in the top half at the end of next season, and I would probably be a bit disappointed if we're not in the play-offs.
"You have to make the money go as far as you possibly can. Brian has got a very tight budget, but I've told him it's flexible if the right player comes along."