Who is the biggest winner from the January transfer window? Ian Ladyman and Sami Mokbel reveal the club that has done the BEST business on It's All Kicking Off

This January transfer window may have been one of the quietest we've ever witnessed. 

With clubs unwilling to stretch themselves due to the pressures of the Premier League's profit and sustainability rules, it was - compared to previous years - rather slow after just £100million spent.

Despite that, several clubs did make some moves in the market with Aston Villa notably sealing a £15million deadline day deal for Middlesbrough's Morgan Rogers, while West Ham completed a loan deal for Man City's Kalvin Phillips, Spurs brought in Timo Werner and Radu Dragusin and Fulham loaned Armando Broja.

But who are the biggest winners of the January transfer window? 

Mail Sport's reporters Ian Ladyman and Sami Mokbel have revealed on It's All Kicking Off the team they think has done the best business. 

Ian Ladyman firstly recapped on the window by revealing some facts and figures. He said on It's All Kicking Off: 'Only 17 permanent deals and 13 loans took place in the Premier League, across the whole of January. And only 13 of those 30 deals took place yesterday. 

'Spending of £100m across the window is the lowest in the Premier League since 2012.

'And the £30m spent yesterday was down on the £275m that was spent on the final day of last year's window. Although most of that was spent by Chelsea. 

'It's been the same in the EFL and across Europe. English clubs have still spent more than counterparts in Italy, Spain and Germany. Only the French have spent more.' 

He added: 'I think clubs had front loaded a lot of their transfer business last summer. Financial Fair Play is coming into the equation as well. And the biggest deal of this window actually took place back in early January when Spurs paid £25m for defender Radu Dragusin.

'So Sami, looking back over the month, winners and losers for you from this window. Who's had a good window and who's stunk the place out?'

Mokbel subsequently lumped praise on Daniel Levy, claiming that the Tottenham chairman and Spurs have done the best business in the transfer window.   

He said: 'Yeah, I think, you know, I think Tottenham have had a fantastic window. It's not often that we can come on these podcasts or on anything really - even with our day jobs on the on the newspaper - and praise Tottenham chairman, Daniel Levy.'

'But I think the way that they've operated in January has been fantastic and he deserves a lot of praise for that. In a world of financial self sustainability, they've been a picture of that this month. They've shown what can be achieved if you work within a framework because they are one of the only clubs at the start of the window obviously who have spent significant money on a permanent signing. 

'They also got Timo Werner over the line as well as Dragusin, the signing that you mentioned earlier.'

Tottenham confirmed that Werner would be joining the club on loan earlier in January, with Spurs agreeing a £14.5m option to sign the German international on a permanent basis in the summer from RB Leipzig.

Ange Postecoglou's side completed a £25m deal to sign Dragusin from Genoa three days later, with the defender rejecting a move to Bayern Munich to join the north London outfit.

Tottenham also appear to have hijacked Barcelona's attempts to sign Swedish wonderkid Lucas Bergvall with Mokbel again lauding the club's approach to the transfer window. 

'They've done fantastic business and I think that club now is set up moving forward,' he added. 'Because of the way that Daniel Levy has run that club and kept a tight rein on the finances, I think they are in a position now to continue spending. 

'Like late last night, one of the late signings and stories I was working on was Djurgardens youngster Lucas Bergvall, who has rejected Barcelona to sign for Tottenham ahead of next season. That's another coup for them.

'I think the way that Daniel Levy has been a divisive figure at Tottenham among the fan base because of the way that he's kind of run the club's finances and maybe refused to spend heavily on strengthening the squad. 

'But I think all of those decisions are now benefiting Tottenham and it will benefit Ange Postecoglou in the present with the signings that they've made and moving forward into the next transfer windows.'

But it's not just their business during the transfer window that attracted the attention of Mail Sport's writers. 

Ladyman added that their new stadium and the commercial deals they have done with the NFL will help Spurs grow to improve their matchday revenue to surpass Man United.  

'I've written a column today in the Daily Mail's print edition and across our digital platforms about Spurs and about Levy and made the point in that column that Spurs revenue for the 2022-23 season was the highest of any club in London. 

'That stadium really is coming onto track now for them in terms of making them money. NFL games, concerts, the merchandise is going through the roof.

'Kieran Maguire, the football finance expert, actually predicts that if Tottenham get into the Champions League next season, which it looks as though they might, their matchday revenue may well eclipse that of Manchester United, who have always been the standard setter from that point of view. 

'So, you know, like you say, it's rare that we say these things about Daniel Levy, but he's looked after the pounds... Sorry, he's looked after the pennies over the years, and it does look as though the pounds have taken care of themselves.

'So Tottenham seem to be set up pretty well moving forward.'