Sheffield Resources Limited Annual Report 2025

ANNUAL REPORT 2025 33 AUDITOR’S INDEPENDENCE DECLARATION As lead auditor for the audit of the consolidated financial report of Sheffield Resources Limited for the year ended 30 June 2025, I declare that to the best of my knowledge and belief, there have been no contraventions of: a) the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and b) any applicable code of professional conduct in relation to the audit. Perth, Western Australia 18 September 2025 D I Buckley Partner Auditor’s Independence Declaration 40 Sheffield Resources Limited Annual Report 2025

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