Gintaras Adomonis, an insolvency practitioner for accountancy firm UAB Valnetas, is aiming to sell the club, which owes £15 million to Ukio Bankas.

And he is adamant keeping Hearts afloat is the best option.
 
"Ukio Bankas has now to deal with lots of debts and return the funds to its creditors," Adomonis said.
 
"In the ongoing processes we must at all times consider the best interest of the creditors of Ukio Bankas.
 
"Heart of Midlothian Plc is one of the companies indebted to the bank. There are several possible alternatives to dealing with this case but our initial assessment indicates that most likely the most extensive return for Ukio Bankas creditors may be achieved by keeping the club operating.
 
"For now we have no reason or desire to harm Hearts so our primary initiative, having solved the regulatory and other issues, is contemplated to be the sale of Hearts."
 
Hearts owner Vladimir Romanov previously managed Ukio Bankas, which owns 29.9 percent of shares in Hearts.
 
Investment group UBIG, which Romanov still has a controlling interest in, own 50 percent of shares in the Tynecastle outfit.
 
Hearts' immediate future is still in doubt due to a 100,000-pound unpaid tax bill, however the club has reportedly paid the majority of that back to HM Revenue and Customs.