The Merseyside club have been quiet in the January window, in contrast to this time last year when they paid up to £35m to Newcastle United for striker Andy Carroll after selling Fernando Torres to Chelsea for £50m.
"Money is not an issue," Ayre told Sky Sports News. "If we need somebody and there's a player I think our owners have shown the level of commitment you would expect from a good ownership group that the manager will get supported whatever he needs.
"But that's not the same as saying we will just go spend money because we have got it or just because we can. It is about the long-term plan of where they want the squad and where they want the team to be, that's not about any particular transfer window it's about continuing to improve."
Ayre has hinted that the Premier League side are happy with their current squad and are unlikely to dip into the window this month.
"If an opportunity presents itself I am sure we will look at it, but right now it's about keeping going and improving and getting the best out of what we have got.
"We have got some great players in a great squad of players and they are focused on pushing that forward."
The North West side booked their place in the Carling Cup final at Wembley against Cardiff City after defeating Manchester City 3-2 on aggregate.