There is likely to be a decent amount of movement in and out of Deepdale in the close season, Lowe keen to strengthen the squad while there will be departures to create room.
With a month left of this season, PNE manager Lowe won’t take his eye off the remaining games but pre-planning for the next campaign is of great importance.
Lowe told the Lancashire Post: “We are well into it, actively discussing players who we feel can help us.
"There are quite a lot of lads out of contract here, that is football – some will go, some will stay.
"Some others might find a new club because they aren’t going to get much game time here.
"We want to bring a squad together which can compete. This current squad has competed don’t get me wrong, but we want to push on.
"The recruitment process started the moment I came into the building, if I was just starting now I would be left behind.
"We have agents on the phone all the time, MRKT Insights are firing data to us, we are planning.
"Some of our targets we will get, some we won’t, that is how it works.
"I do like that side of management, I get excited by it. I want people to get excited by what we are trying to do.”
After the recent takeover speculation died off – prospective buyer Chris Kirchner is now the preferred bidder at Derby County – Lowe is happy to be working under the existing structure at Deepdale.
He’s enjoying working with Peter Ridsdale and chairman Craig Hemmings.
Lowe said: “Craig takes a bit more of a back seat, he’s a quiet and confident bloke, a good bloke. He has the reins of the football club.
"What myself and Peter do is make sure we structure things right in terms of the recruitment side, bringing MRKT Insights on board for example, looking at players, bringing people in.
"When you have the backing of the chairman and of Peter – whatever title he has been given – it can only be good.