THE interim results released by Celtic on Tuesday evening underlined the Parkhead club, with pre-tax profits of £18.8 million and £38.6 million net cash in the bank at the end of last year, continue to enjoy rude financial health off the park as well as unprecedented success on it.

Yet, their inability to compete in the transfer market with continental clubs like Valencia, who they will take on in the first leg of their Europa League last 32 double header in the East End of Glasgow this evening, remains an occasional source of frustration for both their manager and many of their supporters.

The Scottish champions, though, will be able to field one exceptional individual against their expensively-assembled Spanish opponents this evening who has commanded an eight figure transfer fee on not one but two occasions in the past; Oliver Burke has shaken off an ankle injury he picked up at the weekend and is available for selection.

Brendan Rodgers appreciates the 21-year-old, whose services he has secured on loan from West Brom until the end of the 2018/19 campaign, is a raw talent. However, he will have no hesitation handing the player, who he has played as a striker since he joined in January, his European debut tonight.

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Odsonne Edouard has recovered from a foot injury and is in contention for a start. But could Burke, who has scored three goals in seven appearances for the double treble winners, give his side the vital edge they need to record a famous victory and possibly even progress to the next round? Rodgers will not be surprised if he makes the difference.

“If I need to start him I will have no hesitation,” he said. “This is a boy, who if you observe him and look at him and judge him on that, has all the talent for the very highest level.

“He was brave to move abroad (to RB Leipzig in Germany) and it hasn’t quite worked out for him yet at West Brom. But he’s come up here with a purpose - to be coached and developed. It’s early, but he’s showing good signs. If he plays then there is another really good experience.

“He’s played international football. He’s had a wee flavour of international football with seniors and under-21s. Every experience will help him.

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“He’s played in seven games and scored three goals, while creating a number of others. But he’s still got development in him. He needs to stay humble, he needs to work. But there is so much scope with him as a player it’s frightening. He’s a big talent.”

Rodgers appreciates the Scotland internationalist still has much to learn about the game despite the high level he has played at during his professional career so far. But he feels he has learned much in the short time he has been at Celtic that will help him against Valencia.

“When I first saw him and played him as a striker, some of his positions weren’t natural,” he said. “You observe that and ask why is he there or there? You sometimes see that with other strikers who are taught to run to the corner flag and into the channel.

“I said: ‘Oliver can I ask you a question. Why do you keep running to the corner flag?’ Players can’t tell you. You get so many honest British strikers who run to the corner flag and cross the ball and people wonder why they have scored five goals in 70 games.”

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Rodgers, who was publicly critical of the Celtic hierarchy’s failure to strengthen his squad sufficiently during the summer, stressed he was aware of the restrictions he was working under despite the Parkhead club’s impressive interim report.

Asked if the latest financial figures released by Celtic made him glad or frustrated, he said: “It doesn’t do either. I have loved my time here, my job is to develop players, add value and win, because that’s the vision you need to have as a Celtic manager.

“When I came into here a few years ago the stands were not full and over the last two and a half years we all collectively have put the club in a really good position. They are in the black, which is great. In modern football that can be tough.

“There is great value in the squad. Of course, I always want the best possible players we can possibly get and I’ve always pushed, but I have to respect the situation the club is in. But in every way the club is in a healthy position and of course that makes me happy.”

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“The likelihood is that (spending big money on a player) that’s something the club can’t do. In the current market that would be very difficult for us. So you find the purpose to push on and develop in other ways and the longer I am here the more I understand it.

“It’s not all about the numbers. My life is coaching, I love making and improving and developing players. Okay, there are certain areas where I think at times you need to spend to find quality. Especially when you specifically need something. And you always have to push for your team to improve the team. But, listen, it’s where it’s at.”