The Sky Blues boss has been working closely with advisor Steve Waggott to pinpoint the type of players they will be looking to bring to the club this summer.
And Thorn is hopeful the current transfer embargo will be lifted so he can start doing business in time for pre-season in July.
“Right now, this is probably the most important time for the football club and there is lots of work to be done,” said Thorn.
“There’s a lot of restructuring to be done because we want everything in place before pre-season starts and that’s why it’s important to put in the hard work now.
“It’s a massive time for the club at the moment and it’s important we put last season behind us, we build and bring in some fresh faces and get things right now because we have a chance to do that.
“The aim is to bring players in that will refresh the squad and help us come back stronger and there have been some long discussions between me and Steve Waggott because we both recognise that once we know where we are as a club we can move quickly to bring in people we want.”
Thorn won over Sky Blues supporters with his attractive style of passing football, which used a diamond formation in midfield to good effect.
And although he is hoping to mirror that success next season, he admits that there will be a plan B in place for certain fixtures.
“We still want to play foot-ball, we still want to play a passing game and that has not changed but with the players we are looking at bringing in, the aim is that we can mix it up and offer different things in different games and not look to the diamond as much,” Thorn added.
“At times the diamond was the right way to go last season but on other occasions the formation was more dictated by the personnel we had available and injuries and so on.
“We still stick to the philosophy of playing passing football but we are looking for that option to be able to mix it up and play in different ways.
“It’s important that we install the way that we want to play next season as quickly as possible so we want to make sure everything is in place before pre-season so we can hit the ground running.”
Meanwhile, the Sky Blues have confirmed that Sammy Clingan, Freddy Eastwood, Hermann Hreidarsson and Danny Ireland will be leaving the club this summer.