HEARTS striker Steven Naismith is sad Rangers are still blighted by off-field turmoil, six years after the club was liquidated and he moved on to Everton.

The Scotland international thought 2012 and the transfer of the club to the new company would have ushered in a bright new era, even though he saw his future elsewhere. But last weekend’s 4-0 Scottish Cup semi-final humiliation to Celtic and the subsequent suspensions of captain Lee Wallace and Kenny Miller has only served to highlight the club’s troubles ranging from the pitch to the boardroom.

Naismith is now at a club that, having encountered their own grave financial issues in 2013, have gone from strength to strength under the ownership of Ann Budge. They opened a new £15 million main stand in November and will shell out another £1 million on a hybrid pitch this summer.

But while Hearts have their own house in order, on loan Norwich City forward Naismith, who is preparing to face Rangers in today’s Premiership clash, spares a thought for his old employers.

“It’s sad to see to be honest, just for the competitiveness of the league,” he said. “So many times from 2012 to now you hear too many stories about non-football things and it is sad that’s still the case. It’s a big summer.

“It was the hardest decision I’ve ever had to make on my career when I left Rangers. But when you look at what I have managed to achieve since personally it has been a good one.

Naismith has nothing but praise for the way Budge and manager Craig Levein, who also occupies the role of director of football, have transformed Hearts on and off the pitch, despite a disappointing season that is set to see the Edinburgh club finish in sixth place.

“It is run very well, without being massive risk takers they are pushing the boundaries as far as they can, which is great,” he said. “The squad is good, the facilities are good. Everything is done to a professional standard and driven by how can we get better. Everything seems to be calculated and professional when it comes to the owner’s decision making. You talk to her and nothing really fazes her.

Despite lamenting Rangers current predicament, Naismith will have no qualms about turning the screw in today’s televised showdown at Ibrox.

“For us, it’s probably a good opportunity, if we can start well then it will probably put a bit of pressure on the manager and the team and that’s what we’ve got to aim for first of all.

“Then, also to have an effect on second place. For a lot of players it’s about stamping their authority for next season with the manager, that’s a personal thing but as a team we can still have an effect on the top.”

Although the season is ending with a whimper, Levein is also confident the bad times are over after this campaign was disrupted by the sacking of Ian Cathro last August and the building of the new stand.

Levein is planning a summer overhaul and has already recruited St Johnstone striker Steven MacLean and Cambridge United marksman Ache Ikpeazu on pre-contracts.

Having already admitted that he is keen to welcome up to 10 new faces, the former Scotland manager is confident Hearts can launch a sustained assault for Europa League qualification.

“I feel that the bad times are over and now we can look forward to next season with a huge amount of enthusiasm. I feel we will get better and stronger.

“We have performed exceptionally well on some occasions this season. We have performed well on quite a lot of occasions but too often we have under performed. There are some valid reasons for not playing so well in certain situations but we need to attain a level of consistency that allows us to compete at the top end of the table."