CONTENTS FINANCIAL STATEMENTS YEAR IN REVIEW DIRECTORS’ REPORT CORPORATE DIRECTORY SHAREHOLDER INFORMATION 25. Parent entity Parent entity 2024 $’000 Parent entity 2023 $’000 Assets Current assets 11,003 24,471 Non-current assets 127,575 145,446 Total assets 138,578 169,917 Liabilities Current liabilities 448 302 Non-current liabilities – – Total liabilities 448 302 Net assets 138,130 169,615 Equity Issued capital 155,674 155,309 Reserves 14,032 13,691 Retained earnings/(Accumulated losses) (31,576) 615 Total equity 138,130 169,615 Financial performance Loss after income tax (32,191) (8,610) Other comprehensive income – – Total comprehensive loss, net of tax (32,191) (8,610) 26. Remuneration of auditors The auditor of Sheffield is HLB Mann Judd. 2024 $ 2023 $ HLB Mann Judd Amounts received or receivable for audit or review of the financial report 44,387 41,027 71 Sheffield Resources Limited Annual Report 2024
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