CONTENTS FINANCIAL STATEMENTS YEAR IN REVIEW DIRECTORS’ REPORT CORPORATE DIRECTORY SHAREHOLDER INFORMATION 24. Parent entity Parent entity 2023 $’000 Parent entity 2022 $’000 Assets Current assets 24,471 40,265 Non-current assets 145,446 115,535 Total assets 169,917 155,800 Liabilities Current liabilities 302 174 Non-current liabilities - - Total liabilities 302 174 Net assets 169,615 155,626 Equity Issued capital 155,309 133,091 Reserves 13,691 13,310 Retained earnings 615 9,225 Total equity 169,615 155,626 Financial performance Profit/(Loss) after income tax (8,610) 26,079 Other comprehensive income - - Total comprehensive income/(loss), net of tax (8,610) 26,079 25. Remuneration of auditors The auditor of Sheffield is HLB Mann Judd. 2023 $ 2022 $ HLB Mann Judd Amounts received or receivable for audit or review of the financial report 41,027 39,731 59 Sheffield Resources Limited Annual Report 2023
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