Everton signed Romelu Lukaku on loan from Chelsea last season before completing the permanent capture of the Belgium international earlier this summer.
Chelsea winger Christian Atsu moved to Goodison Park on loan this week and that has prompted claims that Everton’s Premier League rivals will have first refusal on Martinez’s best players.
Martinez has praised the way Everton chairman Bill Kenwright has built a relationship with Chelsea, but is adamant there is no gentleman’s agreement between the two clubs.
"We have a good relationship and a professional relationship and I want to believe that they feel that they can trust us in sending players out on loan,” said Martinez.
"I don't think that relationship goes any further.
"The chairman has been instrumental on forging that relationship more than anyone.
"He has developed that bridge between the two clubs and there is a possibility for both to use it in a good way, but there is no commitment in any sort of future deals."
In addition to deals for Lukaku and Atsu, Martinez has also signed Gareth Barry, Muhamed Besic and Brendan Galloway this summer, and is not 'desperate' to make any further additions.
"I am very happy, today, at the start of the season, with the business we have done," said the Spaniard ahead of his side's trip to Leicester for their Premier League opener.
"We have brought the right characters into the club. Now we are in a position where I am desperate to see how the team reacts to the first game of the season.
"If there is anything (in the transfer market) which will help the team until the next window opens we will always look into that but in terms of the squad we have I am delighted with what we achieved and the continuity we got.
"In terms of being desperate to bring someone in the answer is 'no' but we are going to use the period from now until the window closes to see how strong the squad is.
"If there is anything we need to help the players we will do that."