Heart of Midlothian will continue to build on the field this summer by spending to become stronger.

That is the message from chairwoman Ann Budge. With the Tynecastle Park Hotel now completed there are no big infrastructure projects that require investment meaning the money the club make can be focused on the pitch.

Hearts are on course of their third top-four finish in the last three seasons and a possible return to European group-stage football. There is a wide acceptance that the club have never been on a better financial footing.

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"I don’t think so, although I’ll qualify that very slightly by saying that two years ago we took a view as a board that we were going to invest quite heavily in players and whatever to make this European situation a regular thing," Budge noted. 

"That was a priority, so we did that, and we have continued to do that. That’s a drain on resources but we never spend money that we don’t have. So we have continued to invest heavily in the team, we’ve also been investing in the hotel, we’ve also been investing in the restaurant, etc. All of which is a big investment.

"What I’m looking forward to in a way is next year when there is no big infrastructure project on the horizon. All of the money that comes in will continue to be spent because we’re not a bank and we’re not looking to build up a war chest or whatever. We will be spending on the players to make us stronger, I hope."

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As well as 2024 marking the club's 150th anniversary, it also brings in 10 years since Ann Budge became such a key figure at the club following the club's descent into administration. During that time, she has overseen plenty, both on and off the field, while her role has changed in recent years, taking a position more in the background with Andrew McKinlay becoming the club's chief executive, admitting she does prefer to be "all in".

"It was very difficult, yeah," she said of taking a step back. "It was the right thing to do in the long term and moving forward. I like to do things my way and I’ve been doing that for quite a long time, so I didn’t find it too easy. But having said that, Andrew and I have different styles and I concentrate on the things where I think I can still add value. And I think it works."

She added: "It’s hard to believe it’s been 10 years. My role has obviously changed a bit over the past few years but I’m still enjoying it. And as long as I’m still enjoying it and I still feel like I can add some value, in whatever area that might be, then I’m happy to stay. Now, of course, it’s up to the Foundation of Hearts."