But it’s understood the Tynecastle side have not ruled out starting further down the pyramid. Horn, a self-confessed Hearts fan who stared his playing career at the club in the reserves, says that should be the way to go.
He said: “It's still not clear what the plan is for Rangers and Celtic for next season. Everyone said it was just going to be for one season, but we'll have to wait and see regarding that.
"I'm a Hearts fan, but my feelings are exactly the same. Teams wanting to join the pyramid system should be starting at the bottom like everybody else. That's the way it should be and what my concerns were with Rangers and Celtic coming in.
"Yes, it's good to play against these teams but I feel sorry for the other teams that are part of the pyramid system who have been pushed down to allow Rangers and Celtic to come in.
"It would be exactly the same – allowing Hearts to go in if they take a couple of steps forward in front of other people. It doesn't sit right with me.
"They might be a good addition to the Lowland League but it's not the right way to do it.
"If they are going to do it the right way that's fantastic, it's the way it should be done. From there, they go and find their level."
The Rose boss, of course, is hoping his table toppers won’t be in the Lowland League next season and will look to take another step towards the title at Dalbeattie Star this Saturday.
He said: "They started the season brilliantly and looked like they were going to be up there challenging.
"It's fallen away a wee bit recently but they've still got really good players in their squad and we're expecting a really tough game down there.
"It's a tough place to go, especially at this time of year. But there's nothing anyone else can do if we keep winning.”
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