He told BBC Radio Manchester: "The most important thing is recruiting players.
"We've got to make sure we don't bring too many old players into the football club and bring a good mixture of young and experienced players."
The 64-year-old former Wigan and Tranmere manager, who has also had spells as an assistant to Paul Ince at Macclesfield, MK Dons and Blackburn, initially joined the club as a technical advisor last January.
He took over managerial duties from Peter Ward in March, but could not prevent a poor run of form which saw them finish bottom of League Two.
That relegation meant the end of a 106-year stay in the Football League and Mathias accepts the Hatters will be a targeted side next season.
"It's a big scalp for everybody Stockport County now. As was Wrexham, Luton, Mansfield and York City," he continued.
"You look at those clubs that have been in the Conference for three, four and five years some of them, so it's a very difficult league to get out of.
"We're not going in there thinking we're going to walk straight back into the Football League."
Source: BBC Sport
