Notes to the Consolidated Financial Statements for the year ended 30 June 2025 25. Parent entity 2025 $’000 2024 $’000 Assets Current assets 7,123 11,003 Non-current assets (include intercompany loan) 109,683 127,575 Total assets 116,806 138,578 Liabilities Current liabilities 243 448 Non-current liabilities – – Total liabilities 243 448 Net assets 116,563 138,130 Equity Issued capital 156,224 155,674 Reserves 13,965 14,032 Accumulated losses (53,626) (31,576) Total equity 116,563 138,130 Financial performance Loss after income tax (22,050) (32,191) Other comprehensive income – – Total comprehensive loss, net of tax (22,050) (32,191) 26. Remuneration of auditors The auditor of Sheffield is HLB Mann Judd. 2025 $ 2024 $ Amounts received or receivable for audit or review of the financial report of the entity 50,591 44,387 50,591 44,387 72 Sheffield Resources Limited Annual Report 2025
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