He said: “Sky have not confirmed either way what they want to do.
“Now they know what the league set-up is I’m sure they will give an idea of what they believe the way forward is.
“But we already have a budget and that does not account for any TV money, it’s really now all about attendances for Dundee. Any Sky money we get is a bonus, we have not budgeted for that. We have to add to the squad, and things are ongoing on that front, both on the business and football side.
“There will be no reckless spending, but we believe we can make a valuable contribution to the SPL and with the right signings we might surprise a few people.”
Dundee’s promotion will help city rivals Dundee United, as well as clubs like St Johnstone and Aberdeen, cope without Rangers.
The Dark Blues will pack Dens and Tannadice for derbies, while their large travelling support will flock to McDiarmid Park and Pittodrie.
Gardiner predicts that Killie will also be boosted by hosting Dundee on the opening day with thousands wanting to witness their SPL return.
He added: “It’s great to think we will be heading to Kilmarnock on the first day of the season and that we’ll have derbies with Dundee United again. The friendly with United last Saturday showed how much interest there is in the derby.
“And I’m sure Kilmarnock will benefit from what will be a huge Dundee support going to Rugby Park on the opening day.”
Gardiner admits the last few weeks have been draining, but he is delighted for Dundee fans who have already bought season tickets at First Division prices.
He said: “There have been so many late night calls and emails between our board members.
“Things have changed so quickly and so often.
“But all the things we need to do are great problems to deal with.
“The fans bought season tickets at First Division. They bought those tickets thinking it was an eighth season in the SPL so they deserve this.”