If you search, i have posted pages of posts on making digital good - its more than buying box(es).
You'll need both a server and a DAC. What have you tried? what are your sound objectives?
You say "no Roon". Roon actually would be a srong suggestion of mine. It wouldbe good to knwo your objection: price i presume? Certainyl not sound ( if done right).
I personally run Roon, on a dedicated server with a DIY LPS, to a raspberry Pi bridge with TWO DIY LPSes (one for the "dirty" RPi and one for the "clean USB I/F, isolated). And into a DAC which cna generate tons of sunsubsantiated suggestions :-) I have several - some ancient to whcih i have added USB and clocking, two new, mid priced, and punch way above their weight IMO.
You comment re: Spotify tells me sound may not be that high a priority. There are so many better services out there. Like witgh cooking, you cannt make the best disjh from poor ingredients - and compressed music locks in mediocirty regardless of how much you spend later.
Honestly, read up ont he chain. Hans B is a good resource.