When Burton Albion's historic promotion to the Championship was confirmed in May 2016, Nigel Clough was not keen on looking ahead too quickly.

"We're going to try to extend the celebrations for as long as we possibly can - and then we don't have to think about next season!" he joked as thousands of Brewers fans continued their celebrations in the stands and on the pitch at the Keepmoat Stadium.

That line was, of course, said with Clough's tongue buried firmly inside his cheek.

In reality, Albion will have had at least one eye on what it would mean to be in the Championship for a few months at least, and exactly what would need doing on the eventuality of their promotion.

Nigel Clough celebrates Burton Albion's promotion to the Championship in May 2016

Certainly, as soon as that full-time whistle was blown at the Keepmoat, the wheels began turning apace.

Some of those wheels were on the transfer machine, with Clough and his management team required to build a squad capable of competing in a division made up of ex-European champions, former kings of English football and a myriad of ex-Premier League outfits.

Many of these teams were spending seven and eight-figure sums on players to strengthen their bids for promotion.

Considering the might of the sides they would be coming up against - not to mention the startling contrast in resources between themselves and their rivals - was exactly why Clough was happy to enjoy the celebration of promotion and not dwell overly on what was to come.

It might even have provoked Clough and chairman Ben Robinson into some short-term thinking.

If 'little Burton Albion' are to compete with these sides, surely they'd have to push the boat out and start spending quickly?

But thoughts of the challenges ahead would not sway Burton's approach or alter their philosophy.

Ben Robinson and Nigel Clough at the press conference to mark Clough's return to Burton Albion in December 2015

This is a club run as sensibly as any in the Football League - and more sensibly than many.

A club that lives within its means, and thrives because of it.

A club that sets realistic targets and only celebrates after meeting - or far surpassing - those targets.

With promotion assured, Burton will have set their sights on survival in the Championship, but will also have acknowledged the chances of being back in League One by the start of the 2017/18 season.

So Clough set about building a squad that would ultimately upset all the odds and pre-season predictions with a sensible approach and with a sensible, affordable budget.

Burton Albion line up ahead of the goalless draw at Bristol City

Robinson will have given his manager everything he feasibly could to ensure that was the case.

They broke their club-record transfer fee twice in bringing Kyle McFadzean and then Jackson Irvine to the Pirelli Stadium in the summer of 2016.

The necessary financial ambition is also reflected in the fact that the club's cost of sales - which includes wages - for the financial year June 1 2016 to May 31 2017 stood at £7,858,517 - up from £3,049,067 in the year of their promotion.

A bigger budget was always going to be necessary for a Championship club.

But they would not overreach and stretch themselves.

That approach is just not in the DNA of Robinson, Clough or Burton Albion.

Instead, they adapt. Just as Albion hit the ground running at the first time of asking in League One, so the club as a whole fit quickly into Championship life.

This was a club playing non-League football as recently as 2009.

Now, they are hosting - and beating - the likes of Leeds United, Aston Villa, Derby County, Fulham, and with a staff list of 254 employees making sure that is a possibility.

Lucas Akins wheels away after putting Burton Albion 2-1 up against Fulham
Lucas Akins wheels away after putting Burton Albion 2-1 up against Fulham

That is up from an average of 226 staff members in the 2015/16 season.

Reflecting on the release of the club's annual accounts on Monday, Robinson was quick to praise the work of "all the club staff who have had to step up to the standards and workload expected for a Championship club and who have worked wholeheartedly to help us achieve our aims."

The players and the management staff worked wonders to keep Burton in the Championship last season - and the work away from the Pirelli Stadium turf mirrored those efforts.

And so to the big headline of the accounts release.

Despite increased spending, a massive increase in commercial income - from £3,151,382 on May 31 2016 to £9,888,956 on May 31 2017 - and a rise in gate receipts to £1,553,706 has seen the Brewers boast a turnover of £11,442,662 and a record pre-tax profit of £1,344,038.

The Championship season is set to kick off at the Pirelli Stadium on Saturday
The Championship season is set to kick off at the Pirelli Stadium on Saturday

It shows that Albion's sensible approach has worked both on and off the field.

They have established themselves in the second tier for another season without breaking the bank.

Far from it, they have recorded their best ever operating profit, capitalising on the inevitable commercial benefits of competing in such a popular, high-profile division while retaining their identity as a club that invests smartly and efficiently.

With the club-record sale of Irvine and the sizeable amount made from the Carabao Cup trip to Manchester United to be included in next year's accounts, it will be interesting to see the figures in May 2018, which will also include the purchases of Liam Boyce and Jamie Allen.

However the numbers read then, they will surely reflect another year of Burton Albion following their own way in the Championship, both on and off the pitch.