With the closure of the English transfer window edging ever closer, Spurs remain the only team in the Premier League not to have made a single signing this summer.
Aston Villa winger Jack Grealish has been heavily linked with a move to North London, but talks appear to have stalled amid renewed financial stability at the West Midlands club.
"I don't like to talk about players not in my team, so many rumours during the transfer window," Pochettino told Sky Sports News when asked about the Grealish situation. "I'm happy with my squad and happy with my players. We have to be right in our judgement and possibilities.
"Of course we are working hard to try to improve the squad but when it's not possible, it's not possible, we have to move on and believe in our players, the way we work, being competitive, and no doubt we are going to be competitive with or without signings."
The English transfer window shuts at 5pm on Thursday.