HEARTS REVEAL HEALTHY PROFIT

Hearts have posted an operational profit of £3 million following the publication of their 2021-22 accounts.

The Tynecastle club declared growth “in all aspects of its operation” after returning to “prepandemic levels of financial strength”.

The Jambos’ finances were bolstered by a strong year on the pitch as Robbie Neilson’s side followed up promotion from the Championship in 2021 by finishing third in their first season back in the Premiership while also reaching the Scottish Cup final.

The club enjoyed record retail and hospitality sales, combined with significant gate receipt income and continued partnership and sponsorship support, ensuring a £6.9m year-on-year increase in turnover to £14.6m.

Operating costs increased 60% year-on-year, partly due to the cost-ofliving increase.

The Edinburgh club were also boosted by player sales and ongoing support from benefactors, with profit before tax of £1.7m reported for the financial year.

Steven Hammell admits his January transfer business will have a “huge” impact on Motherwell’s season and he began detailed planning long before the mid-season break.

“The work we do in January is going to be massive for us, I think that’s clear, it’s obvious,” said Hammell, whose side sit four points off the top six. “It’s a constant process, that’s not something we set aside a certain spot for.”