It is the day that Michael Beale has been counting down to since his appointment at Ibrox. It will either be the dawn of a new era or the beginning of the end.

Beale returned to Glasgow in November to succeed Giovanni van Bronckhorst as manager and inherited something of a thankless task. The Premiership was gone, but both cups were lost on his watch as a squad that he briefly injected some belief into ultimately came up short against a Celtic side that were relentless in their pursuit of the Treble.

Beale couldn’t just write off the second half of the campaign. He was, though, always operating with one eye on the future as well as the present and the start of the 2023/24 season offers the Ibrox boss a fresh beginning and the chance to finally deliver the titles and trophies that will define his legacy in the dugout.

WHAT HAS CHANGED OVER THE SUMMER BREAK?

The first tranche of announcements concerned those that were leaving at the end of their careers, in the case of Allan McGregor, or their contracts. Filip Helander, Scott Arfield, Ryan Kent and Alfredo Morelos fell into that category as Beale – who saw Malik Tillman return to Bayern Munich after a loan spell - embarked on a changing of the guard.

He wasted little time in sourcing fresh faces. Kieran Dowell, Dujon Sterling and Jack Butland completed Bosman moves as Rangers looked to get their business done early and Sam Lammers, a £3million recruit from Atalanta, soon followed.

Abdallah Sima became signing number five as he completed a loan move from Brighton and Hove Albion on Thursday and there is already a renewed impetus around a squad that had to be reduced in number but increased in terms of quality.

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The changes in the dressing room have come amid the backdrop of significant alterations at the top at Ibrox. John Bennett has become chairman, while James Bisgrove – who has been replaced by Karim Virani in the commercial department - will officially become chief executive officer at the end of July after taking over from Stewart Robertson.

The process to appoint Ross Wilson’s successor as sporting director is continuing, a new financial director will be named and Andrew Dickson has departed. Zeb Jacobs has stepped up to replace Craig Mulholland as head of academy and Jo Potter was last week installed as the new boss of the Women’s side after Malky Thomson returned to a role within the youth setup.

The Herald: Michael Beale

IS THERE STILL MORE TO COME?

Beale added to his backroom staff last week as Doctor Mark Waller returned to Ibrox as director of medical and performance. The focus now is on recruiting the remaining targets and then offloading those that have been deemed surplus to requirements this summer.

Rangers remain in discussions with Feyenoord over a move for striker Danilo, while Cremonese star Cyriel Dessers is also a live target. Jose Cifuentes, the Los Angeles FC midfielder, is expected to put pen-to-paper sooner rather than later.

The addition of more players middle to front will leave Beale with just the centre-back berth to address. Auston Trusty and Jonathan Panzo have both been identified but it remains to be seen if they can be brought on board as Rangers continue to assess their options.

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In terms of outgoings, the likes of Jon McLaughlin and Scott Wright seem set to head for the exit door. Glen Kamara will also leave and a £5million fee has already been put on his head this summer.

Mateusz Zukowski’s departure was confirmed on Wednesday and Rangers need to bring the size of the group down for both football and financial reasons. In time, that process will become the priority.

HOW WILL PRE-SEASON SHAPE UP?

Beale was back behind his desk on Wednesday as he returned to Auchenhowie and he will be joined by the majority of his squad this morning. Some players will be given extra time off as a result of their international commitments this summer.

After going through the initial fitness tests and measurements in the first days back, Beale will take his squad to Germany for a training camp. Their base, around 90 minutes or so from Leipzig, will be closed to the public and the Press as the manager embarks on a crucial week of work in physical, technical and tactical aspects.

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The visit of Newcastle United on July 18 will be their first outing in front of supporters as Ibrox pays tribute to McGregor in his testimonial match. Hamburg provide the opposition a couple of days later, while a trip to Hoffenheim the following Saturday will be a sound test for Beale’s new look side.

The Premiership fixture list has been finalised and the draw for the Champions League third qualifying round takes place on July 24. Once the matches start, they will come thick and fast during a run that will go some way to shaping the season.

The Herald: Michael Beale is looking forward to seeing what Kemar Roofe and Tom Lawrence can bring to the team

WHY IS IT SO IMPORTANT FOR BEALE?

Quite simply, Beale has to win the Premiership this season. The work done in terms of the transfer window and on the training ground will define those aspirations and determine what Rangers can look to achieve in Beale’s first full campaign as boss.

Rangers were plagued by injury problems last term and that must be addressed and rectified as a matter of urgency. Managers and players will tell you often enough how important pre-season is in terms of that core fitness and this is Beale’s chance to condition those under his command and ensure they are in the required physical shape to handle the rigours of hectic domestic and European schedules.

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The money wasted on the walking wounded over the last 12 months is staggering and must not be repeated. If Beale is going to operate with a tighter squad, he needs everyone fit and available.

From a coaching perspective, these first weeks are hugely significant for Beale. This is his chance to further embed his ideas into those that remain from last season and to give his new recruits more details on the blueprint that he has already sold them on.

Beale’s tactical nous will be tested over the course of a title race. He has shown his adaptability already in that regard and his philosophy will become even clearer now that a team has been assembled in his name and his image.

WILL HE HAVE KEPT AN EYE ACROSS THE CITY?

The departure of Ange Postecoglou and the return of Brendan Rodgers has changed the Old Firm dynamic. Only time will tell if it has shifted towards Rangers or away from them.

Rangers always have to be aware of what Celtic are doing, and those at Parkhead always need to know what is going on at Ibrox. That is just the nature of a two-horse race and life in Glasgow.

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Beale is unlikely to be too concerned by events elsewhere, though. Rangers needed refreshed and rebuilt regardless of how Celtic approached the summer and the challenge will not daunt him.

Celtic will enter the title race as favourites to retain their crown, and rightly so. The silverware will be won on the pitch, though, and it is only when the big kick-off comes that the true balance of power across the divide will be established.