Well, I think we need:
A keeper (reserve - presumably will be a loan)
A CB (I'm not convinced that Wright will be able to step up. I'd also like someone with a bit of pace)
A CM (We only really have Fleck, Coutts & Carruthers who can play in the centre. Basham can obviously step in but then that leaves us thin at the back. We need someone who can cover for Fleck and play next to him when we're looking to hold a lead)
Two Strikers (I'm not convinced by our options. Billy is the only one who will definitely start, and he'll not be a world beater at this level. Hanson isn't good enough. Lavery shows in spells but all too inconsistent. Could step-up, but I doubt he'll be a regular starter this season. Ched may or may not get his form back but seems to have been carrying knocks for the last 6 months. Clarke has never done it at this level. I'm not convinced the pairing of Sharp and Clarke will offer enough at this level. I'd like to see a tall powerhouse of a striker who is also fairly skillful. We need a striker who can create their own chances as well as assist Billy.
For me, that's the bare minimum. I'm not convinced at either Duffy or Brooks as a regular over 90 minutes. We probably need someone in that position as well. Carruthers can potentially play there as well, but it leave us a bit thin.
We also need to get players out (Done, Hanson, Wilson)
We were quite fortunate with injuries last season. Hopefully will be again, but with the loan system changes we need to try and balance having a big enough squad with keeping everyone happy.