Ross Barkley has been linked with a move away from Everton[GETTY]In the past Everton's financial limitations meant that they were not always able to hang onto the likes of Wayne Rooney, Joleon Lescott and Jack Rodwell.
Barkley has been joined by defenders Stones and Coleman in attracting admiring glances from other Premier League clubs this season.
And while Martinez claims that the Toffees will not be forced to sell against their will, he says players could still depart the club this summer if it is the best thing for the squad.
He told shareholders: "The one thing everyone needs to know is that we are not in need of selling players.
"If we sell, it will be because the time is right and the squad will be in a stronger position because of it.
Roberto Martinez hasn't ruled out sales this summer [GETTY]If we sell, it will be because the time is right and the squad will be in a stronger position because of it.
"What is important as a football club is that you don't have to sell to survive. That is not going to happen.
"And will there be new faces coming in and going out? Of course. With every window we need to get fresher, we need players coming in. But we do not have to sell."
As for his side's performances this campaign, Martinez added: "The biggest success story of our season has been the development of our young players.
"For me it is extremely exciting to see how players like Ross Barkley and John Stones have developed, and that will continue to be central to what we want to achieve here.
"As long as young players are treated the same as the guys who have played 500 games, then they understand that there is a learning process, and that they have to keep improving. It is easy to motivate them in that way."
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