Article: Doubt over viability of Hearts warn accountants

THE size of the financial black hole into which Hearts are staring has been made plain by the club's auditors in their report on the annual accounts. Commenting on figures which saw Hearts' debt rise to GBP 36.25million, Johnston Carmichael questioned the club's ability to keep going under its own steam.

Hearts are financed by their majority shareholder, Vladimir Romanov, through the Ukio Bankas group of which they are now part. However, looking purely at Heart of Midlothian plc rather than at the group as a whole, Johnston Carmichael highlighted the gulf between the company's record debt and its assets.

"The company incurred a net loss of GBP 12.447m during the year ended 31 July 2007," ...

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