Defender Clevid Dikamona has agreed to rip up his deal rather than take a pay cut – but that still leaves boss Daniel Stendel with a 28-man first team.

The vast majority were inherited from Stendel's predecessor Craig Levein but the signings made by the German since his appointment in December have been unable to life the Edinburgh club off the bottom of the Ladbrokes Premiership table.

Brown, who was part of the Jambos backroom staff during the club's administration battle in 2013, told Sky Sports News: "I never thought this would happen again.

"It's an absolute calamity to be honest with you and something I'm really not happy with.

"Ann Budge saved the club and if it wasn't for her, there wouldn't be a Hearts right now.

"She put the money in. She's got the business side of the club running really well.

"But the problem is that they have signed too many players.

"When you end up with the number of players Hearts have got then have a big wage bill. If these players aren't good, and obviously the player acquisition hasn't been good enough, then you end up with a poor team.

"They're bottom of the league and certainly deserve to be there."

Brown, who now serves as chairman of the League Managers Association, has sympathy with the current staff at Tynecastle having lived through a similar situation seven years ago.

He volunteered to work for free as Gary Locke battled in vain to keep the club in the top flight after it was issued with a 15-point penalty.

Stendel is now doing the same but staff – including players – who do not feel they can accept the 50 per cent cut will instead be offered a contract termination.

Dikamona is the first to depart after rejoining his family in France – although he says he will re-sign once action resumes.

Brown, however, is not expecting a rush for the exit.

The said: "It's very good of Daniel to make that offer. I've been there myself. I was at Hearts for a spell when I didn't take any wages. It's a great club and anyone would do that for it.

"Daniel is in a very difficult situation so you've got say he's done very well to offer that kind of thing.

"I think most of them will (accept the cuts). Hearts are good club to be at, a great club. But you can't blame the players that don't.

"When I was there previously and there were players pulling half wages it was very difficult. Some of them ended up getting freed, which made it even worse."