Chairman Bill Kenwright reiterated during Tuesday night’s General Meeting that any decisions on selling players will be taken solely by Roberto Martinez.
Martinez himself confirmed any player movements would be for football reasons, not financial ones.
The pair were speaking at the Philharmonic Hall in Liverpool on Tuesday evening in the Club’s first General Meeting since June 2013.
The chairman was initially asked if there was a ‘tipping point’ where a bid could be considered too good to turn down.
He replied: “There's only man who can set that tipping point and that's the manager.”
Martinez, who had earlier given a presentation summarising his first season in charge, then declared that he has no need to part with any of his prized assets this summer.
He said: “Ross Barkley came to me recently and said: ‘I love playing for Everton’. That (loyalty) is rare in football.
“The one thing everyone needs to know is that we are not in need of selling players. If we sell, it will be because the time is right and the squad will be in a stronger position because of it.
“What is important as a football club is that you don't have to sell to survive. That is not going to happen.
“Will there be new faces coming in? Of course. With every window we need to get fresher, we need players coming in.”