Article: Hearts staring at financial black hole Accounts highlight increased total debt of over GBP 36m, but club cannot trade out of loss without Romanov

THE extent of Hearts' dependence on the continued goodwill of Vladimir Romanov has been highlighted by the club's auditors, Johnston Carmichael, in their report to shareholders on the financial results for the year ended 31 July, 2007.

The auditors said they were content that the accounts, which revealed Hearts' total debt to be GBP 36.25million, gave a "true and fair view of the state of the company's affairs". In a statement headed "Emphasis of matter - going concern", however, they stressed there was a doubt over Hearts' ability to keep going as a business in their own right given the gulf between their debts and their assets.

"The company [i.e. Heart of Midlothian plc] incurred a net ...

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