Hearts chairman Ann Budge has admitted that she is “disillusioned and bitterly disappointed” with the passing of the SPFL resolution on Wednesday.

The organisation released a statement confirming the backing of 81 per cent of member clubs after Dundee changed their position and re-submitted their vote.

It means the Championship, League One and League Two have been terminated with Dundee United, Raith Rovers and Cove Rangers winning their respective leagues and Partick Thistle and Stranraer relegated.

The Premiership is yet to be decided but if it follows suit, as is likely, Hearts would be demoted.

Hearts were one of the clubs to vote no and Budge believes fans have every right to be angry with the decision due to the “errors” made by the SPFL.

“Believe me when I say that I know that you, our supporters, will be equally disappointed and indeed angry. As I have said previously, I believe the whole process has been incredibly badly handled and shows Scottish Football in a very poor light.

“The reasons for Hearts and others voting against this resolution have been well-documented and, sadly, anyone who believes this decision will draw a line under the whole matter, is in my opinion being optimistic indeed.

“Suffice to say that I believe the SPFL should have admitted that errors had been made in the handling of this resolution, withdrawn it and asked Clubs to revote. The outcome may have been the same but at least some of the criticisms would have been addressed.”

Budge is now leading a task force, alongside Les Gray of Hamilton Academical, looking at possible league reconstruction with a revamp of the top flight which would see no club punished for finishing bottom and facing the consequences which that brings.

She said: “While some clubs may lose out to an extent in terms of what “might have been”, the 3 clubs in relegation spots with many points still to play for, face financial consequences that no-one appears to feel are either fair or reasonable. This is what must now be addressed through a temporary change to the league structure to cope with what is likely to be 2 very “abnormal” seasons.

“Over the past week Hearts have been working to fully understand the consequences, financial and otherwise, of possible changes for next season. We will continue to do so, working with other member clubs and supported by the SPFL, where required, to put through the changes needed to right the potential wrongs of relegation in this situation.

“We will speak to all 42 clubs and discuss options in a totally open and transparent manner and do our very best to win their support. I have been told by a number of clubs that they are keen to find a way to work together to find a solution which we can all get behind.”

The statement in full:

“Yesterday afternoon’s announcement that Dundee FC has re-cast its vote, in support of the SPFL’s written resolution of 8th April leaves me both disillusioned and bitterly disappointed.

“Believe me when I say that I know that you, our supporters, will be equally disappointed and indeed angry. As I have said previously, I believe the whole process has been incredibly badly handled and shows Scottish Football in a very poor light. The reasons for Hearts and others voting against this resolution have been well-documented and, sadly, anyone who believes this decision will draw a line under the whole matter, is in my opinion being optimistic indeed. Suffice to say that I believe the SPFL should have admitted that errors had been made in the handling of this resolution, withdrawn it and asked Clubs to revote. The outcome may have been the same but at least some of the criticisms would have been addressed.

“However, it is now of paramount importance that we do not give up in our efforts to right this wrong. We will continue to fight for this. I have said from the outset that it was imperative that we find a solution that ensures no club is penalised by relegation in a situation where the leagues cannot be finished. The financial consequences are enormous. Many others agree with that view. While some clubs may lose out to an extent in terms of what “might have been”, the 3 clubs in relegation spots with many points still to play for, face financial consequences that no-one appears to feel are either fair or reasonable. This is what must now be addressed through a temporary change to the league structure to cope with what is likely to be 2 very “abnormal” seasons.

“Over the past week Hearts have been working to fully understand the consequences, financial and otherwise, of possible changes for next season. We will continue to do so, working with other member clubs and supported by the SPFL, where required, to put through the changes needed to right the potential wrongs of relegation in this situation. We will speak to all 42 clubs and discuss options in a totally open and transparent manner and do our very best to win their support.

“I have been told by a number of clubs that they are keen to find a way to work together to find a solution which we can all get behind.

“While Hearts have not at this time been relegated, Partick Thistle and Stranraer have. This should not be happening and we will do everything in our power to find a solution with a positive outcome that works, not just for the 3 clubs in relegation spots, but for all of Scottish Football.”

'Disillusioned and bitterly disappointed' - Hearts chief Ann Budge admits fans should be angry with the SPFL's decision