The centre forward is likely to move on in the summer transfer window to a top club.
Toney wants to play in the Champions League or Europa League, but the Bees are not necessarily keen to sell him.
"Maybe we are selling a player, but we are prepared for that," the Bees boss told the BBC.
"I don't think it's a secret that there's a lot of rumours about Ivan so if he's leaving us - I'd still like to keep him, he's a top player - then this time we've already prepared ahead and brought in Igor Thiago.
"Football is a strange thing sometimes, but one of our strengths are the planning and strategy and, most importantly, the alignment between Mathew Benham, Phil Giles, Lee Dykes and myself in what we are doing and we are planning ahead. I think that's a big weapon."