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\n

\n

\n

\n
1. SUMMARY OF MATERIAL ACCOUNTING POLICIES
\n
The material accounting policies adopted in preparing the financial report of Berkeley Energia Limited (Berkeley or
\n
Company or Parent) and its consolidated entities (Consolidated Entity or Group) for the year ended 30 June 2025 are
\n
stated to assist in a general understanding of the financial report.
\n
Berkeley is a company limited by shares incorporated in Australia whose shares are publicly traded on the Australian
\n
Securities Exchange (ASX), the Main Board of the London Stock Exchange (LSE) and the Madrid, Barcelona, Bilboa and
\n
Valencia Stock Exchanges (together the Spanish Stock Exchanges).
\n\n
The financial report of the Company for the year ended 30 June 2025 was authorised for issue in accordance with a
\n
resolution of the Directors.
\n

\n\n\n\n\n\n

\n
(a) Basis of Preparation
\n
The financial report is a general purpose financial report, which has been prepared in accordance with Australian
\n
Accounting Standards (AASBs) adopted by the Australian Accounting Standards Board (AASB) and the Corporations Act
\n
2001. The financial statements comprise the consolidated financial statements of the Group. For the purposes of preparing
\n
the consolidated financial statements, the Company is a for-profit entity.
\n
The financial report has been prepared on a historical cost basis. The financial report is presented in Australian dollars.
\n\n
The consolidated financial statements have been prepared on a going concern basis which assumes the continuity of
\n
normal business activity and the realisation of assets and the settlement of liabilities in the ordinary course of business.
\n

\n\n\n\n\n

\n\n\n\n\n\n

\n
(b) Statement of Compliance
\n
The financial report complies with International Financial Reporting Standards (IFRS) as issued by the International
\n
Accounting Standards Board.
\n\n

\n
In the current period, the Group has adopted all of the new and revised Accounting Standards and Interpretations issued
\n
by the Australian Accounting Standards Board (the AASB) that are relevant to its operations and effective for the current
\n
annual reporting period. The adoption of these new and revised Standards or Interpretations has had an immaterial impact
\n
(if any) on the Group. Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not
\n
been early adopted.
\n
Australian Accounting Standards and Interpretations that have recently been issued or amended but are not yet effective
\n
have not been adopted by the Group for the annual reporting period ended 30 June 2025. Those which may be relevant
\n
to the Group are set out in the table below. The impact of these standards are still being assessed.
\n
\n
Standard/Interpretation
\n
Application
\n
date of
\n
standard
\n
Application
\n
date for Group
\n
AASB 2023-5 Amendments to Australian Accounting Standards \u2013 Lack of Exchangeability
\n
1 January 2025
\n
1 July 2025
\n
AASB 2024-2 Amendments to AASs \u2013 Classification and Measurement of Financial
\n
Instruments
\n
1 January 2026
\n
1 July 2026
\n
AASB 2024-3 Amendments to AASs \u2013 Annual Improvements Volume II. Amendments to
\n
AASB 1, AASB 7, AASB 9, AASB 10 and AASB 107
\n
1 January 2026
\n
1 July 2026
\n
AASB 2025-2 Amendments to AASs \u2013 Classification and Measurement of Financial
\n
Instruments: Tier 2 Disclosures
\n
1 January 2026
\n
1 July 2026
\n
AASB 18 Presentation and Disclosure in Financial Statements
\n
1 January 2027
\n
1 July 2027
\n

\n\n\n\n\n

\n\n\n\n\n\n
(c) Principles of Consolidation
\n
The consolidated financial statements incorporate the assets, liabilities and results of entities controlled by Berkeley
\n
Energia Limited at reporting date. Control is achieved when the Company has power over the investee, is exposed, or has
\n
rights, to variable returns from its involvement with the investee and has the ability to use its power to affect its returns.
\n
The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes
\n
to one or more of the three elements of control listed above. When the Company has less than a majority of the voting
\n
rights of an investee, it has power over the investee when the voting rights are sufficient to give it the practical ability to
\n
direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in
\n
assessing whether or not the Company's voting rights in an investee are sufficient to give it power.
\n
Where controlled entities have entered or left the group during the year, the financial performance of those entities are
\n
included only for the period of the year that they were controlled. A list of controlled entities is contained in Note 15 to the
\n
financial statements. In preparing the consolidated financial statements, all inter-group balances and transactions between
\n
entities in the consolidated group have been eliminated on consolidation. Accounting policies of subsidiaries have been
\n
changed where necessary to ensure consistency with those adopted by the parent entity.
\n

\n\n\n\n\n

\n\n\n\n\n\n

\n

\n

\n\n

\n\n
(d) Business Combinations
\n
The acquisition method of accounting is used to account for business combinations regardless of whether equity
\n
instruments or other assets are acquired. The cost of a business combination is measured as the fair value of the assets
\n
given, shares issued or liabilities incurred or assumed at the date of exchange and the amount of any non-controlling
\n
interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree
\n
either at fair value or at the proportionate share of the acquiree's identifiable net assets. Acquisition-related costs are
\n
expensed as incurred.
\n
Where equity instruments are issued in a business combination, the fair value of the instruments is their published market
\n
price as at the date of exchange unless, in rare circumstances, it can be demonstrated that the published price at the date
\n
of exchange is an unreliable indicator of fair value and that other evidence and valuation methods provide a more reliable
\n
measure of fair value.
\n
Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured
\n
initially at their fair values at the acquisition date, irrespective of the extent of any non-controlling interest. The excess of
\n
the cost of the business combination over the fair value of the Group\u2019s share of the identifiable net assets acquired is
\n
recorded as goodwill. If the cost of acquisition is less than the fair value of the net assets acquired, the difference is
\n
recognised directly in the income statement, but only after a reassessment of the identification and measurement of the
\n
net assets acquired.
\n
If the business combination is achieved in stages, the acquisition date fair value of the acquirer's previously held equity
\n
interest in the acquiree is remeasured at fair value as at the acquisition date through profit or loss.
\n
Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their
\n
present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate
\n
at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions.
\n

\n\n\n\n\n

\n\n\n\n\n\n

\n

\n\n
(e) Revenue Recognition
\n
Interest revenue is recognised as it accrues, taking into account the effective yield on the financial asset.
\n

\n\n\n\n\n

\n\n\n\n\n\n

\n
(f) Foreign Currency Translation
\n\n
Both the functional and presentation currency of Berkeley at 30 June 2025 was Australian Dollars.
\n
The following table sets out the functional currency of the subsidiaries (unless dormant) of the Group:
\n
Company Name
\n
Functional Currency
\n
Berkeley Exploration Limited
\n
A$
\n
Berkeley Minera Espana, S.L.U
\n
Euro
\n
Exploraci\u00f3n De Recursos Minerales, S.L.U
\n
Euro
\n
Berkeley Investments
\n
A$
\n
Berkeley Exploration Portugal Unipessoal LDA
\n
Euro
\n
Each entity in the Group determines its own functional currency and items included in the financial statements of each
\n
entity are measured using that functional currency.
\n
Transactions in foreign currencies are initially recorded in the functional currency at the exchange rates ruling at the date
\n
of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange
\n
ruling at the balance sheet date.
\n

\n\n\n\n\n
All exchange differences in the consolidated financial report are taken to the income statement with the exception of
\n
exchange differences on intercompany loans which are not expected or planned to be repaid. These are taken to other
\n
comprehensive income (OCI) until the disposal of the net investment, at which time they are recognised in the income
\n
statement.
\n
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange
\n
rate as at the date of the initial transaction. Where the functional currency of a subsidiary of Berkeley Energia Limited is
\n
not Australian Dollars the assets and liabilities of the subsidiary at reporting date are translated into the presentation
\n
currency of Berkeley at the rate of exchange ruling at the balance sheet date and the income statements are translated by
\n
applying the average exchange rate for the year.
\n
Any exchange differences arising on this retranslation are taken directly to the foreign currency translation reserve in equity.
\n
On disposal of a foreign entity, the deferred cumulative amount recognised in equity and relating to that particular foreign
\n
operation is recognised in the Statement of Profit or Loss and Other Comprehensive Income.
\n

\n\n\n\n\n

\n\n\n\n\n\n

\n

\n

\n
1. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
\n\n

\n
(g) Income Tax
\n
The income tax expense for the year is the tax payable on the current period's taxable income based on the national
\n
income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary
\n
differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements, and to
\n
unused tax losses.
\n\n
Deferred tax assets and liabilities are recognised for temporary differences at the tax rates expected to apply when the
\n
assets are recovered or liabilities are settled, based on those tax rates which are enacted or substantively enacted for each
\n
jurisdiction. The relevant tax rates are applied to the cumulative amounts of deductible and taxable temporary differences
\n
to measure the deferred tax asset or liability. An exception is made for certain temporary differences arising from the initial
\n
recognition of an asset or a liability. No deferred tax asset or liability is recognised in relation to these temporary differences
\n
if they arose on goodwill or in a transaction, other than a business combination, that at the time of the transaction did not
\n
affect either accounting profit or taxable profit or loss.
\n
Deferred tax liabilities and assets are not recognised for temporary differences between the carrying amount and tax bases
\n
of investments in controlled entities where the Parent Entity is able to control the timing of the reversal of the temporary
\n
differences and it is probable that the differences will not reverse in the foreseeable future.
\n
Deferred tax assets are recognised for deductible temporary differences and unused tax losses only if it is probable that
\n
future taxable amounts will be available to utilise those temporary differences and losses.
\n
The carrying amount of deferred income tax assets is reviewed at each balance sheet date and reduced to the extent that
\n
it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to
\n
be utilised.
\n
Unrecognised deferred income tax assets are reassessed at each balance date and are recognised to the extent that it
\n
has become probable that future taxable profit will allow the deferred tax asset to be recovered.
\n
Current and deferred tax balances attributable to amounts recognised directly in equity are also recognised directly in
\n
equity.
\n
Deferred tax assets and deferred tax liabilities are offset only if a legally enforceable right exists to set off current tax assets
\n
against tax liabilities and the deferred tax liabilities relate to the same taxable entity and the same taxation authority.
\n

\n\n\n\n\n

\n\n\n\n\n\n
(h) Cash and Cash Equivalents
\n
Cash and cash equivalents\u2019 includes cash on hand, deposits held at call with financial institutions, and other short-term
\n
highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant
\n
risk of changes in value. For the purposes of the Statement of Cash Flows, cash and cash equivalents consist of cash and
\n
cash equivalents as defined above.
\n

\n\n\n\n\n\n

\n\n
(i) Impairment of Non-Current Assets
\n
The Group assesses at each reporting date whether there is an indication that a non-current asset may be impaired. If
\n
any such indication exists, or when annual impairment testing for an asset is required, the Group makes an estimate of the
\n
asset's recoverable amount. An asset's recoverable amount is the higher of its fair value less costs to dispose and its
\n
value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely
\n
independent of those from other assets of groups of assets and the asset's value in use cannot be estimated to be close
\n
to its fair value. In such cases the asset is tested for impairment as part of the cash-generating unit to which it belongs.
\n
When the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, the asset or cash-
\n
generating unit is considered impaired and is written down to its recoverable amount.
\n
In assessing the value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount
\n
rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment
\n
losses relating to continuing operations are recognised in those expense categories consistent with the function of the
\n
impaired asset unless the asset is carried at a revalued amount (in which case the impairment loss is treated as a
\n
revaluation decrease).
\n
An assessment is also made at each reporting date as to whether there is any indication that previously recognised
\n
impairment losses may no longer exist or may have decreased. If such indication exists, the recoverable amount is
\n
estimated. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to
\n
determine the asset's recoverable amount since the last impairment loss was recognised. If that is the case the carrying
\n
amount of the asset is increased to its recoverable amount.
\n
The increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no
\n
impairment loss been recognised for the asset in prior years. Such reversal is recognised in profit or loss unless the asset
\n
is carried at a revalued amount, in which case the reversal is treated as a revaluation increase. After such a reversal the
\n
depreciation charge is adjusted in future periods to allocate the asset's revised carrying amount, less any residual value,
\n
on a systematic basis over its remaining useful life.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n\n\n

\n

\n\n

\n
(j) Trade and Other Receivables
\n
Trade receivables are recognised and carried at original invoice amount less any Expected Credit Loss (ECL).
\n\n
Receivables from related parties are initially recognised at fair value and subsequently measured at amortised cost using
\n
the effective interest method, less an allowance for expected credit losses and are interest free.
\n

\n\n\n\n\n

\n\n\n\n\n\n

\n\n

\n
(k) Financial Assets
\n
(i) Initial recognition and measurement
\n
Financial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through OCI,
\n
and fair value through profit or loss.
\n
The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow
\n
characteristics and the Group\u2019s business model for managing them. The Group initially measures a financial asset at its
\n
fair value plus, in the case of a financial asset not at fair value through profit or loss, less transaction costs.
\n
(ii) Subsequent measurement
\n
For purposes of subsequent measurement, financial assets are classified in four categories:
\n
\u2022 Financial assets at amortised cost (relevant to the Group);
\n
\u2022 Financial assets at fair value through OCI with recycling of cumulative gains and losses (not relevant to the Group);
\n
\u2022 Financial assets designated at fair value through OCI with no recycling of cumulative gains and losses upon
\n
\u2022 derecognition (equity instruments \u2013 not relevant to the Group); and
\n
\u2022 Financial assets at fair value through profit or loss (relevant to the Group).
\n
Financial assets at amortised cost (debt instruments)
\n
The Group measures financial assets at amortised cost if both of the following conditions are met:
\n
\u2022 The financial asset is held within a business model with the objective to hold financial assets in order to collect
\n
contractual cash flows; and
\n
\u2022 The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of
\n
principal and interest on the principal amount outstanding.
\n
Financial assets at amortised cost are subsequently measured using the effective interest rate (EIR) method and are
\n
subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or
\n
impaired.
\n
The Group\u2019s financial assets at amortised cost includes GST and other taxes receivables, interest receivable and security
\n
deposits.
\n\n

\n\n
Impairment
\n
The Group recognises an allowance for ECLs for all debt instruments not held at fair value through profit or loss. ECLs are
\n
based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that
\n
the Group expects to receive, discounted at an approximation of the original EIR. ECLs are recognised in two stages. For
\n
credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided
\n
for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those
\n
credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is
\n
required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime
\n
ECL).
\n
For receivables due in less than 12 months, the Group recognises a loss allowance based on the financial asset\u2019s lifetime
\n
ECL at each reporting date.
\n
Given the nature of financial assets held by the Group, it considers a financial asset to be in default when internal or
\n
external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking
\n
into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable
\n
expectation of recovering the contractual cash flows.
\n
At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit impaired. A
\n
financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash
\n
flows of the financial asset have occurred.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n\n\n

\n

\n

\n
1. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
\n\n

\n

\n
(l) Property, Plant and Equipment
\n
Property, plant and equipment is stated at historical cost less accumulated depreciation and any accumulated impairment
\n
losses. Historical cost includes expenditure that is directly attributable to the acquisition of the items.
\n\n
Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only
\n
when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item
\n
can be measured reliably. All other repairs and maintenance are charged to the income statement during the financial
\n
period in which they are incurred.
\n

\n\n\n\n\n\n
Property, plant and equipment is depreciated on a reducing balance or straight line basis at rates based upon the individual
\n
assets effective useful life as follows:
\n
\n
Life
\n
Plant and equipment
\n
2 - 13 years
\n
Property (buildings)
\n
50 years
\n
The assets' residual values and useful lives are reviewed, and adjusted if appropriate, at each balance date.
\n

\n\n\n\n\n
An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater
\n
than its estimated recoverable amount.
\n
An item of plant and equipment is derecognised upon disposal or when no further economic benefits are expected from its
\n
use or disposal. Gains and losses on disposals are determined by comparing the net disposal proceeds with carrying
\n
amount of the asset. These are included in the profit or loss in the period the asset is derecognised.
\n

\n\n\n\n\n\n
(m) Trade and Other Payables
\n
Trade payables and other payables are carried at amortised cost and represent liabilities for the goods and services
\n
provided to the Group prior to the end of the financial year that are unpaid and arise when the Group becomes obliged to
\n
make future payments in respect of the purchase of these goods and services. The amounts are unsecured and are usually
\n
paid within 30 days. Payables are carried at amortised cost.
\n

\n\n\n\n\n\n

\n\n

\n

\n
(n) Financial liabilities
\n
(i) Initial recognition and measurement
\n
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and
\n
borrowings or payables.
\n
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of
\n
directly attributable transaction costs.
\n
The Group\u2019s financial liabilities include trade and other payables and financial instruments.
\n
(ii) Subsequent measurement
\n
The measurement of financial liabilities depends on their classification, as described below:
\n\n
Financial liabilities at fair value through profit or loss
\n
Financial liabilities at fair value through profit or loss include financial liabilities held for trading, derivative liabilities and
\n
financial liabilities designated upon initial recognition as at fair value through profit or loss.
\n
Financial liabilities are classified as held for trading if they are incurred for the purpose of repurchasing in the near term.
\n
Gains or losses on liabilities held for trading are recognised in the statement of profit or loss.
\n
Financial liabilities designated upon initial recognition at fair value through profit or loss are designated at the initial date of
\n
recognition, and only if the criteria in AASB 9 are satisfied. The Group has designated the unlisted options (and in prior
\n
years the convertible note) as a financial liability at fair value through profit or loss.
\n

\n\n\n\n\n\n
Financial liabilities at amortised cost (loans and borrowings)
\n
After initial recognition, loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains
\n
and losses are then recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation
\n
process.
\n
Amortised cost is calculated by taking into account any discount or premium on initial recognition and fees or costs that
\n
are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n\n
\n

\n\n\n\n\n\n

\n

\n

\n

\n

\n

\n\n
(iii) Derecognition
\n
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an
\n
existing financial liability is replaced by another liability on substantially different terms, or the terms of an existing liability
\n
are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the
\n
recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or
\n
loss.
\n

\n\n\n\n\n\n
(o) Employee Benefits
\n
Liabilities for wages and salaries, including non-monetary benefits and annual leave expected to be settled within twelve
\n
months of the reporting date are recognised in provisions in respect of employees' services up to the reporting date, and
\n
are measured at the amounts expected to be paid when the liabilities are settled. Liabilities for personal leave are
\n
recognised when the leave is taken and measured at the rates paid or payable. Employee benefits payable later than 12
\n
months have been measured using the projected unit credit valuation method.
\n

\n\n\n\n\n\n
(p) Issued Capital
\n
Ordinary shares are classified as equity. Issued and paid up capital is recognised at the fair value of the consideration
\n
received by the Company.
\n
Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax,
\n
from the proceeds.
\n

\n\n\n\n\n\n
(q) Dividends
\n
Provision is made for the amount of any dividend declared on or before the end of the year but not distributed at balance
\n
date.
\n

\n\n\n\n\n\n
(r) Earnings per Share (EPS)
\n
Basic earnings per share is calculated by dividing the profit or loss attributable to equity holders of the Company, excluding
\n
any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding
\n
during the year, adjusted for bonus elements in ordinary shares issued during the year. Diluted earnings per share adjusts
\n
the figures used in the determination of basic earnings per share to take into account the after tax effect of interest and
\n
other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
\n
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.
\n

\n\n\n\n\n\n
(s) Exploration and Evaluation Expenditure
\n
Expenditure on exploration and evaluation is accounted for in accordance with the 'area of interest' method.
\n
Exploration and evaluation expenditure encompasses expenditures incurred by the Group in connection with the
\n
exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a
\n
mineral resource are demonstrable.
\n
For each area of interest, expenditure incurred in the acquisition of rights to explore is capitalised, classified as tangible or
\n
intangible, and recognised as an exploration and evaluation asset. Exploration and evaluation assets are measured at
\n
cost at recognition and are recorded as an asset if:
\n
(i) the rights to tenure of the area of interest are current; and
\n
(ii) at least one of the following conditions is also met:
\n
\u2022 the exploration and evaluation expenditures are expected to be recouped through successful development
\n
and exploitation of the area of interest, or alternatively, by its sale; and
\n
\u2022 exploration and evaluation activities in the area of interest have not at the reporting date reached a stage
\n
which permits a reasonable assessment of the existence or otherwise of economically recoverable reserves,
\n
and active and significant operations in, or in relation to, the area of interest are continuing.
\n
Exploration and evaluation expenditure incurred by the group subsequent to the acquisition of the rights to explore is
\n
expensed as incurred, up to until a decision to develop or mine is made.
\n
A provision for unsuccessful exploration and evaluation is created against each area of interest by means of a charge to
\n
the income statement.
\n
The recoverable amount of each area of interest is determined on a bi-annual basis and impairment recorded in respect
\n
of that area adjusted so that the net carrying amount does not exceed the recoverable amount. For areas of interest that
\n
are not considered to have any commercial value, or where exploration rights are no longer current, the capitalised amounts
\n
are derecognised and any remaining balance charged against profit or loss.
\n
When a decision is made to proceed with development, the accumulated exploration and evaluation asset will be tested
\n
for impairment and transferred to development properties, and then amortised over the life of the reserves associated with
\n
the area of interest once mining operations have commenced. Recoverability of the carrying amount of the exploration and
\n
evaluation assets is dependent on successful development and commercial exploitation, or alternatively, sale of the
\n
respective areas of interest.
\n

\n\n\n\n\n

\n\n\n\n\n\n

\n

\n

\n\n

\n
1. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
\n
(s) Exploration and Evaluation Expenditure (Continued)
\n\n

\n\n
Impairment
\n
Capitalised exploration costs are reviewed each reporting date to establish whether an indication of impairment exists. If
\n
any such indication exists, the recoverable amount of the capitalised exploration costs is estimated to determine the extent
\n
of the impairment loss (if any).
\n
Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of
\n
its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount
\n
that would have been determined had no impairment loss been recognised for the asset in previous years.
\n

\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n\n
(t) Goods and Services Tax (GST)
\n
Revenues, expenses and assets are recognised net of the amount of GST except:
\n
\u2022 when the GST incurred on a purchase of goods and services is not recoverable from the taxation authority, in which
\n
case the GST is recognised as part of the cost of acquisition of the asset or as part of the expense item as applicable;
\n
and
\n
\u2022 receivables and payables are stated with the amount of GST included.
\n
The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables
\n
in the statement of financial position.
\n
Cash flows are included in the Statement of Cash Flows on a gross basis and the GST component of cash flows arising
\n
from investing and financing activities, which are recoverable from, or payable to, the taxation authority, are classified as
\n
operating cash flows.
\n
Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the taxation
\n
authority.
\n

\n\n\n\n\n\n\n\n\n
(u) Share Based Payments
\n
(i) Equity settled transactions:
\n
The Group provides benefits to directors, employees, consultants and other advisors of the Group in the form of share-
\n
based payments, whereby the directors, employees, consultants and other advisors render services in exchange for shares
\n
or rights over shares (equity-settled transactions).
\n
The cost of these equity-settled transactions is measured by reference to the fair value of the equity instruments at the
\n
date at which they are granted. The fair value is determined by an external valuer using an appropriate method (e.g.
\n
binomial model or Black-Scholes option pricing model).
\n
In valuing equity-settled transactions, no account is taken of any performance conditions, other than conditions linked to
\n
the price of the shares of Berkeley (market conditions) if applicable.
\n
The cost of equity-settled transactions is recognised, together with a corresponding increase in equity, over the period in
\n
which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become
\n
fully entitled to the award (the vesting period).
\n
The cumulative expense recognised for equity-settled transactions at each reporting date until vesting date reflects (i) the
\n
extent to which the vesting period has expired and (ii) the Group's best estimate of the number of equity instruments that
\n
will ultimately vest. No adjustment is made for the likelihood of market performance conditions being met as the effect of
\n
these conditions is included in the determination of fair value at grant date. The income statement charge or credit for a
\n
period represents the movement in cumulative expense recognised as at the beginning and end of that period. No expense
\n
is recognised for awards that do not ultimately vest, except for awards where vesting is only conditional upon a market
\n
condition.
\n
If the terms of an equity-settled award are modified, as a minimum an expense is recognised as if the terms had not been
\n
modified. In addition, an expense is recognised for any modification that increases the total fair value of the share-based
\n
payment arrangement, or is otherwise beneficial to the employee, as measured at the date of modification.
\n
If an equity-settled award is cancelled, it is treated as if it had vested on the date of cancellation, and any expense not yet
\n
recognised for the award is recognised immediately. However, if a new award is substituted for the cancelled award and
\n
designated as a replacement award on the date that it is granted, the cancelled and new award are treated as if they were
\n
a modification of the original award, as described in the previous paragraph.
\n
The dilutive effect, if any, of outstanding options is reflected as additional share dilution in the computation of earnings per
\n
share.
\n

\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n\n

\n

\n\n
(v) Provisions
\n
Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is
\n
probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable
\n
estimate can be made of the amount of the obligation. When the Group expects some or all of a provision to be reimbursed,
\n
for example, under an insurance contract, the reimbursement is recognised as a separate asset, but only when the
\n
reimbursement is virtually certain. The expense relating to a provision is presented in the statement of profit or loss net of
\n
any reimbursement.
\n
Provisions are measured at the present value of management\u2019s best estimate of the expenditure required to settle the
\n
present obligation at the reporting date. If the effect of the time value of money is material, provisions are discounted using
\n
a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the
\n
increase in the provision due to the passage of time is recognised as a finance cost.
\n

\n\n\n\n\n\n\n\n\n

\n
(w) Significant Accounting Judgements, Estimates and Assumptions
\n
The preparation of the financial report requires management to make judgements, estimates and assumptions that affect
\n
the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results
\n
may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions
\n
to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period,
\n
or in the period of the revision and future periods if the revision affects both current and future periods.
\n
In particular, information about significant areas of estimation uncertainty and critical judgements in applying accounting
\n
policies that have the most significant effect on the amount recognised in the financial statements are described in the
\n
following notes.
\n
Exploration and Evaluation Assets (Note 6) \u2013 the Group\u2019s accounting policy for exploration and evaluation assets is set
\n
out in Note 1(s). The application of this policy requires management to make certain judgements and estimates as to future
\n
events and circumstances, in particular, the assessment of whether economic quantities of reserves have been found and
\n
the point at which exploration and evaluation assets should be transferred to mine development properties. The
\n
determination of an area of interest also requires judgement.
\n
Share-Based Payments (Note 17) - The Group initially measures the cost of equity-settled transactions with employees by
\n
reference to the fair value of the equity instrument at the date at which they are granted. Estimating fair value for share-
\n
based payment transactions requires the determination of the most appropriate valuation model.
\n
This estimate also requires the determination of the most appropriate inputs to the valuation model including the expected
\n
life of the share option, volatility and dividend yield. The assumption and models used for estimating the fair value for
\n
share-based payment transactions are disclosed in Note 17.
\n
Functional currency of foreign operations (Note 1(f)) - determination of the functional currency of foreign subsidiaries
\n
requires judgement regarding the primary currency of labour, material and exploration spend in that subsidiary.
\n

\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag113": { "value": "Berkeley Energia Limited", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag111": { "value": "limited by shares", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag112": { "value": "Australia", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag114": { "value": "\n
The financial report of the Company for the year ended 30 June 2025 was authorised for issue in accordance with a
\n
resolution of the Directors.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag115": { "value": "\n

\n
(a) Basis of Preparation
\n
The financial report is a general purpose financial report, which has been prepared in accordance with Australian
\n
Accounting Standards (AASBs) adopted by the Australian Accounting Standards Board (AASB) and the Corporations Act
\n
2001. The financial statements comprise the consolidated financial statements of the Group. For the purposes of preparing
\n
the consolidated financial statements, the Company is a for-profit entity.
\n
The financial report has been prepared on a historical cost basis. The financial report is presented in Australian dollars.
\n\n
The consolidated financial statements have been prepared on a going concern basis which assumes the continuity of
\n
normal business activity and the realisation of assets and the settlement of liabilities in the ordinary course of business.
\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag116": { "value": "\n
The consolidated financial statements have been prepared on a going concern basis which assumes the continuity of
\n
normal business activity and the realisation of assets and the settlement of liabilities in the ordinary course of business.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag117": { "value": "\n

\n
(b) Statement of Compliance
\n
The financial report complies with International Financial Reporting Standards (IFRS) as issued by the International
\n
Accounting Standards Board.
\n\n

\n
In the current period, the Group has adopted all of the new and revised Accounting Standards and Interpretations issued
\n
by the Australian Accounting Standards Board (the AASB) that are relevant to its operations and effective for the current
\n
annual reporting period. The adoption of these new and revised Standards or Interpretations has had an immaterial impact
\n
(if any) on the Group. Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not
\n
been early adopted.
\n
Australian Accounting Standards and Interpretations that have recently been issued or amended but are not yet effective
\n
have not been adopted by the Group for the annual reporting period ended 30 June 2025. Those which may be relevant
\n
to the Group are set out in the table below. The impact of these standards are still being assessed.
\n
\n
Standard/Interpretation
\n
Application
\n
date of
\n
standard
\n
Application
\n
date for Group
\n
AASB 2023-5 Amendments to Australian Accounting Standards \u2013 Lack of Exchangeability
\n
1 January 2025
\n
1 July 2025
\n
AASB 2024-2 Amendments to AASs \u2013 Classification and Measurement of Financial
\n
Instruments
\n
1 January 2026
\n
1 July 2026
\n
AASB 2024-3 Amendments to AASs \u2013 Annual Improvements Volume II. Amendments to
\n
AASB 1, AASB 7, AASB 9, AASB 10 and AASB 107
\n
1 January 2026
\n
1 July 2026
\n
AASB 2025-2 Amendments to AASs \u2013 Classification and Measurement of Financial
\n
Instruments: Tier 2 Disclosures
\n
1 January 2026
\n
1 July 2026
\n
AASB 18 Presentation and Disclosure in Financial Statements
\n
1 January 2027
\n
1 July 2027
\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag118": { "value": "\n

\n
In the current period, the Group has adopted all of the new and revised Accounting Standards and Interpretations issued
\n
by the Australian Accounting Standards Board (the AASB) that are relevant to its operations and effective for the current
\n
annual reporting period. The adoption of these new and revised Standards or Interpretations has had an immaterial impact
\n
(if any) on the Group. Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not
\n
been early adopted.
\n
Australian Accounting Standards and Interpretations that have recently been issued or amended but are not yet effective
\n
have not been adopted by the Group for the annual reporting period ended 30 June 2025. Those which may be relevant
\n
to the Group are set out in the table below. The impact of these standards are still being assessed.
\n
\n
Standard/Interpretation
\n
Application
\n
date of
\n
standard
\n
Application
\n
date for Group
\n
AASB 2023-5 Amendments to Australian Accounting Standards \u2013 Lack of Exchangeability
\n
1 January 2025
\n
1 July 2025
\n
AASB 2024-2 Amendments to AASs \u2013 Classification and Measurement of Financial
\n
Instruments
\n
1 January 2026
\n
1 July 2026
\n
AASB 2024-3 Amendments to AASs \u2013 Annual Improvements Volume II. Amendments to
\n
AASB 1, AASB 7, AASB 9, AASB 10 and AASB 107
\n
1 January 2026
\n
1 July 2026
\n
AASB 2025-2 Amendments to AASs \u2013 Classification and Measurement of Financial
\n
Instruments: Tier 2 Disclosures
\n
1 January 2026
\n
1 July 2026
\n
AASB 18 Presentation and Disclosure in Financial Statements
\n
1 January 2027
\n
1 July 2027
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag119": { "value": "\n
(c) Principles of Consolidation
\n
The consolidated financial statements incorporate the assets, liabilities and results of entities controlled by Berkeley
\n
Energia Limited at reporting date. Control is achieved when the Company has power over the investee, is exposed, or has
\n
rights, to variable returns from its involvement with the investee and has the ability to use its power to affect its returns.
\n
The Company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes
\n
to one or more of the three elements of control listed above. When the Company has less than a majority of the voting
\n
rights of an investee, it has power over the investee when the voting rights are sufficient to give it the practical ability to
\n
direct the relevant activities of the investee unilaterally. The Company considers all relevant facts and circumstances in
\n
assessing whether or not the Company's voting rights in an investee are sufficient to give it power.
\n
Where controlled entities have entered or left the group during the year, the financial performance of those entities are
\n
included only for the period of the year that they were controlled. A list of controlled entities is contained in Note 15 to the
\n
financial statements. In preparing the consolidated financial statements, all inter-group balances and transactions between
\n
entities in the consolidated group have been eliminated on consolidation. Accounting policies of subsidiaries have been
\n
changed where necessary to ensure consistency with those adopted by the parent entity.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag120": { "value": "\n

\n\n
(d) Business Combinations
\n
The acquisition method of accounting is used to account for business combinations regardless of whether equity
\n
instruments or other assets are acquired. The cost of a business combination is measured as the fair value of the assets
\n
given, shares issued or liabilities incurred or assumed at the date of exchange and the amount of any non-controlling
\n
interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree
\n
either at fair value or at the proportionate share of the acquiree's identifiable net assets. Acquisition-related costs are
\n
expensed as incurred.
\n
Where equity instruments are issued in a business combination, the fair value of the instruments is their published market
\n
price as at the date of exchange unless, in rare circumstances, it can be demonstrated that the published price at the date
\n
of exchange is an unreliable indicator of fair value and that other evidence and valuation methods provide a more reliable
\n
measure of fair value.
\n
Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured
\n
initially at their fair values at the acquisition date, irrespective of the extent of any non-controlling interest. The excess of
\n
the cost of the business combination over the fair value of the Group\u2019s share of the identifiable net assets acquired is
\n
recorded as goodwill. If the cost of acquisition is less than the fair value of the net assets acquired, the difference is
\n
recognised directly in the income statement, but only after a reassessment of the identification and measurement of the
\n
net assets acquired.
\n
If the business combination is achieved in stages, the acquisition date fair value of the acquirer's previously held equity
\n
interest in the acquiree is remeasured at fair value as at the acquisition date through profit or loss.
\n
Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their
\n
present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate
\n
at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions.
\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag121": { "value": "\n
(d) Business Combinations
\n
The acquisition method of accounting is used to account for business combinations regardless of whether equity
\n
instruments or other assets are acquired. The cost of a business combination is measured as the fair value of the assets
\n
given, shares issued or liabilities incurred or assumed at the date of exchange and the amount of any non-controlling
\n
interest in the acquiree. For each business combination, the acquirer measures the non-controlling interest in the acquiree
\n
either at fair value or at the proportionate share of the acquiree's identifiable net assets. Acquisition-related costs are
\n
expensed as incurred.
\n
Where equity instruments are issued in a business combination, the fair value of the instruments is their published market
\n
price as at the date of exchange unless, in rare circumstances, it can be demonstrated that the published price at the date
\n
of exchange is an unreliable indicator of fair value and that other evidence and valuation methods provide a more reliable
\n
measure of fair value.
\n
Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured
\n
initially at their fair values at the acquisition date, irrespective of the extent of any non-controlling interest. The excess of
\n
the cost of the business combination over the fair value of the Group\u2019s share of the identifiable net assets acquired is
\n
recorded as goodwill. If the cost of acquisition is less than the fair value of the net assets acquired, the difference is
\n
recognised directly in the income statement, but only after a reassessment of the identification and measurement of the
\n
net assets acquired.
\n
If the business combination is achieved in stages, the acquisition date fair value of the acquirer's previously held equity
\n
interest in the acquiree is remeasured at fair value as at the acquisition date through profit or loss.
\n
Where settlement of any part of cash consideration is deferred, the amounts payable in the future are discounted to their
\n
present value as at the date of exchange. The discount rate used is the entity\u2019s incremental borrowing rate, being the rate
\n
at which a similar borrowing could be obtained from an independent financier under comparable terms and conditions.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag122": { "value": "\n

\n

\n\n
(e) Revenue Recognition
\n
Interest revenue is recognised as it accrues, taking into account the effective yield on the financial asset.
\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag123": { "value": "\n
(e) Revenue Recognition
\n
Interest revenue is recognised as it accrues, taking into account the effective yield on the financial asset.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag124": { "value": "\n

\n
(f) Foreign Currency Translation
\n\n
Both the functional and presentation currency of Berkeley at 30 June 2025 was Australian Dollars.
\n
The following table sets out the functional currency of the subsidiaries (unless dormant) of the Group:
\n
Company Name
\n
Functional Currency
\n
Berkeley Exploration Limited
\n
A$
\n
Berkeley Minera Espana, S.L.U
\n
Euro
\n
Exploraci\u00f3n De Recursos Minerales, S.L.U
\n
Euro
\n
Berkeley Investments
\n
A$
\n
Berkeley Exploration Portugal Unipessoal LDA
\n
Euro
\n
Each entity in the Group determines its own functional currency and items included in the financial statements of each
\n
entity are measured using that functional currency.
\n
Transactions in foreign currencies are initially recorded in the functional currency at the exchange rates ruling at the date
\n
of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange
\n
ruling at the balance sheet date.
\n

\n\n\n\n\n
All exchange differences in the consolidated financial report are taken to the income statement with the exception of
\n
exchange differences on intercompany loans which are not expected or planned to be repaid. These are taken to other
\n
comprehensive income (OCI) until the disposal of the net investment, at which time they are recognised in the income
\n
statement.
\n
Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange
\n
rate as at the date of the initial transaction. Where the functional currency of a subsidiary of Berkeley Energia Limited is
\n
not Australian Dollars the assets and liabilities of the subsidiary at reporting date are translated into the presentation
\n
currency of Berkeley at the rate of exchange ruling at the balance sheet date and the income statements are translated by
\n
applying the average exchange rate for the year.
\n
Any exchange differences arising on this retranslation are taken directly to the foreign currency translation reserve in equity.
\n
On disposal of a foreign entity, the deferred cumulative amount recognised in equity and relating to that particular foreign
\n
operation is recognised in the Statement of Profit or Loss and Other Comprehensive Income.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag125": { "value": "\n
Both the functional and presentation currency of Berkeley at 30 June 2025 was Australian Dollars.
\n
The following table sets out the functional currency of the subsidiaries (unless dormant) of the Group:
\n
Company Name
\n
Functional Currency
\n
Berkeley Exploration Limited
\n
A$
\n
Berkeley Minera Espana, S.L.U
\n
Euro
\n
Exploraci\u00f3n De Recursos Minerales, S.L.U
\n
Euro
\n
Berkeley Investments
\n
A$
\n
Berkeley Exploration Portugal Unipessoal LDA
\n
Euro
\n
Each entity in the Group determines its own functional currency and items included in the financial statements of each
\n
entity are measured using that functional currency.
\n
Transactions in foreign currencies are initially recorded in the functional currency at the exchange rates ruling at the date
\n
of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange
\n
ruling at the balance sheet date.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag126": { "value": "\n

\n
(g) Income Tax
\n
The income tax expense for the year is the tax payable on the current period's taxable income based on the national
\n
income tax rate for each jurisdiction adjusted by changes in deferred tax assets and liabilities attributable to temporary
\n
differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements, and to
\n
unused tax losses.
\n\n
Deferred tax assets and liabilities are recognised for temporary differences at the tax rates expected to apply when the
\n
assets are recovered or liabilities are settled, based on those tax rates which are enacted or substantively enacted for each
\n
jurisdiction. The relevant tax rates are applied to the cumulative amounts of deductible and taxable temporary differences
\n
to measure the deferred tax asset or liability. An exception is made for certain temporary differences arising from the initial
\n
recognition of an asset or a liability. No deferred tax asset or liability is recognised in relation to these temporary differences
\n
if they arose on goodwill or in a transaction, other than a business combination, that at the time of the transaction did not
\n
affect either accounting profit or taxable profit or loss.
\n
Deferred tax liabilities and assets are not recognised for temporary differences between the carrying amount and tax bases
\n
of investments in controlled entities where the Parent Entity is able to control the timing of the reversal of the temporary
\n
differences and it is probable that the differences will not reverse in the foreseeable future.
\n
Deferred tax assets are recognised for deductible temporary differences and unused tax losses only if it is probable that
\n
future taxable amounts will be available to utilise those temporary differences and losses.
\n
The carrying amount of deferred income tax assets is reviewed at each balance sheet date and reduced to the extent that
\n
it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to
\n
be utilised.
\n
Unrecognised deferred income tax assets are reassessed at each balance date and are recognised to the extent that it
\n
has become probable that future taxable profit will allow the deferred tax asset to be recovered.
\n
Current and deferred tax balances attributable to amounts recognised directly in equity are also recognised directly in
\n
equity.
\n
Deferred tax assets and deferred tax liabilities are offset only if a legally enforceable right exists to set off current tax assets
\n
against tax liabilities and the deferred tax liabilities relate to the same taxable entity and the same taxation authority.
\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag127": { "value": "\n
Deferred tax assets and liabilities are recognised for temporary differences at the tax rates expected to apply when the
\n
assets are recovered or liabilities are settled, based on those tax rates which are enacted or substantively enacted for each
\n
jurisdiction. The relevant tax rates are applied to the cumulative amounts of deductible and taxable temporary differences
\n
to measure the deferred tax asset or liability. An exception is made for certain temporary differences arising from the initial
\n
recognition of an asset or a liability. No deferred tax asset or liability is recognised in relation to these temporary differences
\n
if they arose on goodwill or in a transaction, other than a business combination, that at the time of the transaction did not
\n
affect either accounting profit or taxable profit or loss.
\n
Deferred tax liabilities and assets are not recognised for temporary differences between the carrying amount and tax bases
\n
of investments in controlled entities where the Parent Entity is able to control the timing of the reversal of the temporary
\n
differences and it is probable that the differences will not reverse in the foreseeable future.
\n
Deferred tax assets are recognised for deductible temporary differences and unused tax losses only if it is probable that
\n
future taxable amounts will be available to utilise those temporary differences and losses.
\n
The carrying amount of deferred income tax assets is reviewed at each balance sheet date and reduced to the extent that
\n
it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to
\n
be utilised.
\n
Unrecognised deferred income tax assets are reassessed at each balance date and are recognised to the extent that it
\n
has become probable that future taxable profit will allow the deferred tax asset to be recovered.
\n
Current and deferred tax balances attributable to amounts recognised directly in equity are also recognised directly in
\n
equity.
\n
Deferred tax assets and deferred tax liabilities are offset only if a legally enforceable right exists to set off current tax assets
\n
against tax liabilities and the deferred tax liabilities relate to the same taxable entity and the same taxation authority.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag128": { "value": "\n
(h) Cash and Cash Equivalents
\n
Cash and cash equivalents\u2019 includes cash on hand, deposits held at call with financial institutions, and other short-term
\n
highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant
\n
risk of changes in value. For the purposes of the Statement of Cash Flows, cash and cash equivalents consist of cash and
\n
cash equivalents as defined above.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag129": { "value": "\n

\n\n
(i) Impairment of Non-Current Assets
\n
The Group assesses at each reporting date whether there is an indication that a non-current asset may be impaired. If
\n
any such indication exists, or when annual impairment testing for an asset is required, the Group makes an estimate of the
\n
asset's recoverable amount. An asset's recoverable amount is the higher of its fair value less costs to dispose and its
\n
value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely
\n
independent of those from other assets of groups of assets and the asset's value in use cannot be estimated to be close
\n
to its fair value. In such cases the asset is tested for impairment as part of the cash-generating unit to which it belongs.
\n
When the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, the asset or cash-
\n
generating unit is considered impaired and is written down to its recoverable amount.
\n
In assessing the value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount
\n
rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment
\n
losses relating to continuing operations are recognised in those expense categories consistent with the function of the
\n
impaired asset unless the asset is carried at a revalued amount (in which case the impairment loss is treated as a
\n
revaluation decrease).
\n
An assessment is also made at each reporting date as to whether there is any indication that previously recognised
\n
impairment losses may no longer exist or may have decreased. If such indication exists, the recoverable amount is
\n
estimated. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to
\n
determine the asset's recoverable amount since the last impairment loss was recognised. If that is the case the carrying
\n
amount of the asset is increased to its recoverable amount.
\n
The increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no
\n
impairment loss been recognised for the asset in prior years. Such reversal is recognised in profit or loss unless the asset
\n
is carried at a revalued amount, in which case the reversal is treated as a revaluation increase. After such a reversal the
\n
depreciation charge is adjusted in future periods to allocate the asset's revised carrying amount, less any residual value,
\n
on a systematic basis over its remaining useful life.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n
Impairment
\n
The Group recognises an allowance for ECLs for all debt instruments not held at fair value through profit or loss. ECLs are
\n
based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that
\n
the Group expects to receive, discounted at an approximation of the original EIR. ECLs are recognised in two stages. For
\n
credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided
\n
for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those
\n
credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is
\n
required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime
\n
ECL).
\n
For receivables due in less than 12 months, the Group recognises a loss allowance based on the financial asset\u2019s lifetime
\n
ECL at each reporting date.
\n
Given the nature of financial assets held by the Group, it considers a financial asset to be in default when internal or
\n
external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking
\n
into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable
\n
expectation of recovering the contractual cash flows.
\n
At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit impaired. A
\n
financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash
\n
flows of the financial asset have occurred.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n
Impairment
\n
Capitalised exploration costs are reviewed each reporting date to establish whether an indication of impairment exists. If
\n
any such indication exists, the recoverable amount of the capitalised exploration costs is estimated to determine the extent
\n
of the impairment loss (if any).
\n
Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of
\n
its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount
\n
that would have been determined had no impairment loss been recognised for the asset in previous years.
\n

\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag130": { "value": "\n
(i) Impairment of Non-Current Assets
\n
The Group assesses at each reporting date whether there is an indication that a non-current asset may be impaired. If
\n
any such indication exists, or when annual impairment testing for an asset is required, the Group makes an estimate of the
\n
asset's recoverable amount. An asset's recoverable amount is the higher of its fair value less costs to dispose and its
\n
value in use and is determined for an individual asset, unless the asset does not generate cash inflows that are largely
\n
independent of those from other assets of groups of assets and the asset's value in use cannot be estimated to be close
\n
to its fair value. In such cases the asset is tested for impairment as part of the cash-generating unit to which it belongs.
\n
When the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, the asset or cash-
\n
generating unit is considered impaired and is written down to its recoverable amount.
\n
In assessing the value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount
\n
rate that reflects current market assessments of the time value of money and the risks specific to the asset. Impairment
\n
losses relating to continuing operations are recognised in those expense categories consistent with the function of the
\n
impaired asset unless the asset is carried at a revalued amount (in which case the impairment loss is treated as a
\n
revaluation decrease).
\n
An assessment is also made at each reporting date as to whether there is any indication that previously recognised
\n
impairment losses may no longer exist or may have decreased. If such indication exists, the recoverable amount is
\n
estimated. A previously recognised impairment loss is reversed only if there has been a change in the estimates used to
\n
determine the asset's recoverable amount since the last impairment loss was recognised. If that is the case the carrying
\n
amount of the asset is increased to its recoverable amount.
\n
The increased amount cannot exceed the carrying amount that would have been determined, net of depreciation, had no
\n
impairment loss been recognised for the asset in prior years. Such reversal is recognised in profit or loss unless the asset
\n
is carried at a revalued amount, in which case the reversal is treated as a revaluation increase. After such a reversal the
\n
depreciation charge is adjusted in future periods to allocate the asset's revised carrying amount, less any residual value,
\n
on a systematic basis over its remaining useful life.
\n

\n\n\n\n\n
Impairment
\n
Capitalised exploration costs are reviewed each reporting date to establish whether an indication of impairment exists. If
\n
any such indication exists, the recoverable amount of the capitalised exploration costs is estimated to determine the extent
\n
of the impairment loss (if any).
\n
Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of
\n
its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount
\n
that would have been determined had no impairment loss been recognised for the asset in previous years.
\n

\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag131": { "value": "\n

\n
(j) Trade and Other Receivables
\n
Trade receivables are recognised and carried at original invoice amount less any Expected Credit Loss (ECL).
\n\n
Receivables from related parties are initially recognised at fair value and subsequently measured at amortised cost using
\n
the effective interest method, less an allowance for expected credit losses and are interest free.
\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag132": { "value": "\n
Receivables from related parties are initially recognised at fair value and subsequently measured at amortised cost using
\n
the effective interest method, less an allowance for expected credit losses and are interest free.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag133": { "value": "\n

\n\n

\n
(k) Financial Assets
\n
(i) Initial recognition and measurement
\n
Financial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through OCI,
\n
and fair value through profit or loss.
\n
The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow
\n
characteristics and the Group\u2019s business model for managing them. The Group initially measures a financial asset at its
\n
fair value plus, in the case of a financial asset not at fair value through profit or loss, less transaction costs.
\n
(ii) Subsequent measurement
\n
For purposes of subsequent measurement, financial assets are classified in four categories:
\n
\u2022 Financial assets at amortised cost (relevant to the Group);
\n
\u2022 Financial assets at fair value through OCI with recycling of cumulative gains and losses (not relevant to the Group);
\n
\u2022 Financial assets designated at fair value through OCI with no recycling of cumulative gains and losses upon
\n
\u2022 derecognition (equity instruments \u2013 not relevant to the Group); and
\n
\u2022 Financial assets at fair value through profit or loss (relevant to the Group).
\n
Financial assets at amortised cost (debt instruments)
\n
The Group measures financial assets at amortised cost if both of the following conditions are met:
\n
\u2022 The financial asset is held within a business model with the objective to hold financial assets in order to collect
\n
contractual cash flows; and
\n
\u2022 The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of
\n
principal and interest on the principal amount outstanding.
\n
Financial assets at amortised cost are subsequently measured using the effective interest rate (EIR) method and are
\n
subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or
\n
impaired.
\n
The Group\u2019s financial assets at amortised cost includes GST and other taxes receivables, interest receivable and security
\n
deposits.
\n\n

\n\n
Impairment
\n
The Group recognises an allowance for ECLs for all debt instruments not held at fair value through profit or loss. ECLs are
\n
based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that
\n
the Group expects to receive, discounted at an approximation of the original EIR. ECLs are recognised in two stages. For
\n
credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided
\n
for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those
\n
credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is
\n
required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime
\n
ECL).
\n
For receivables due in less than 12 months, the Group recognises a loss allowance based on the financial asset\u2019s lifetime
\n
ECL at each reporting date.
\n
Given the nature of financial assets held by the Group, it considers a financial asset to be in default when internal or
\n
external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking
\n
into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable
\n
expectation of recovering the contractual cash flows.
\n
At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit impaired. A
\n
financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash
\n
flows of the financial asset have occurred.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n\n

\n\n

\n

\n
(n) Financial liabilities
\n
(i) Initial recognition and measurement
\n
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and
\n
borrowings or payables.
\n
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of
\n
directly attributable transaction costs.
\n
The Group\u2019s financial liabilities include trade and other payables and financial instruments.
\n
(ii) Subsequent measurement
\n
The measurement of financial liabilities depends on their classification, as described below:
\n\n
Financial liabilities at fair value through profit or loss
\n
Financial liabilities at fair value through profit or loss include financial liabilities held for trading, derivative liabilities and
\n
financial liabilities designated upon initial recognition as at fair value through profit or loss.
\n
Financial liabilities are classified as held for trading if they are incurred for the purpose of repurchasing in the near term.
\n
Gains or losses on liabilities held for trading are recognised in the statement of profit or loss.
\n
Financial liabilities designated upon initial recognition at fair value through profit or loss are designated at the initial date of
\n
recognition, and only if the criteria in AASB 9 are satisfied. The Group has designated the unlisted options (and in prior
\n
years the convertible note) as a financial liability at fair value through profit or loss.
\n

\n\n\n\n\n\n
Financial liabilities at amortised cost (loans and borrowings)
\n
After initial recognition, loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains
\n
and losses are then recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation
\n
process.
\n
Amortised cost is calculated by taking into account any discount or premium on initial recognition and fees or costs that
\n
are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag134": { "value": "\n

\n
(k) Financial Assets
\n
(i) Initial recognition and measurement
\n
Financial assets are classified, at initial recognition, as subsequently measured at amortised cost, fair value through OCI,
\n
and fair value through profit or loss.
\n
The classification of financial assets at initial recognition depends on the financial asset\u2019s contractual cash flow
\n
characteristics and the Group\u2019s business model for managing them. The Group initially measures a financial asset at its
\n
fair value plus, in the case of a financial asset not at fair value through profit or loss, less transaction costs.
\n
(ii) Subsequent measurement
\n
For purposes of subsequent measurement, financial assets are classified in four categories:
\n
\u2022 Financial assets at amortised cost (relevant to the Group);
\n
\u2022 Financial assets at fair value through OCI with recycling of cumulative gains and losses (not relevant to the Group);
\n
\u2022 Financial assets designated at fair value through OCI with no recycling of cumulative gains and losses upon
\n
\u2022 derecognition (equity instruments \u2013 not relevant to the Group); and
\n
\u2022 Financial assets at fair value through profit or loss (relevant to the Group).
\n
Financial assets at amortised cost (debt instruments)
\n
The Group measures financial assets at amortised cost if both of the following conditions are met:
\n
\u2022 The financial asset is held within a business model with the objective to hold financial assets in order to collect
\n
contractual cash flows; and
\n
\u2022 The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of
\n
principal and interest on the principal amount outstanding.
\n
Financial assets at amortised cost are subsequently measured using the effective interest rate (EIR) method and are
\n
subject to impairment. Gains and losses are recognised in profit or loss when the asset is derecognised, modified or
\n
impaired.
\n
The Group\u2019s financial assets at amortised cost includes GST and other taxes receivables, interest receivable and security
\n
deposits.
\n\n

\n\n
Impairment
\n
The Group recognises an allowance for ECLs for all debt instruments not held at fair value through profit or loss. ECLs are
\n
based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that
\n
the Group expects to receive, discounted at an approximation of the original EIR. ECLs are recognised in two stages. For
\n
credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided
\n
for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those
\n
credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is
\n
required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime
\n
ECL).
\n
For receivables due in less than 12 months, the Group recognises a loss allowance based on the financial asset\u2019s lifetime
\n
ECL at each reporting date.
\n
Given the nature of financial assets held by the Group, it considers a financial asset to be in default when internal or
\n
external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking
\n
into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable
\n
expectation of recovering the contractual cash flows.
\n
At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit impaired. A
\n
financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash
\n
flows of the financial asset have occurred.
\n

\n\n\n\n\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag136": { "value": "\n
Impairment
\n
The Group recognises an allowance for ECLs for all debt instruments not held at fair value through profit or loss. ECLs are
\n
based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that
\n
the Group expects to receive, discounted at an approximation of the original EIR. ECLs are recognised in two stages. For
\n
credit exposures for which there has not been a significant increase in credit risk since initial recognition, ECLs are provided
\n
for credit losses that result from default events that are possible within the next 12-months (a 12-month ECL). For those
\n
credit exposures for which there has been a significant increase in credit risk since initial recognition, a loss allowance is
\n
required for credit losses expected over the remaining life of the exposure, irrespective of the timing of the default (a lifetime
\n
ECL).
\n
For receivables due in less than 12 months, the Group recognises a loss allowance based on the financial asset\u2019s lifetime
\n
ECL at each reporting date.
\n
Given the nature of financial assets held by the Group, it considers a financial asset to be in default when internal or
\n
external information indicates that the Group is unlikely to receive the outstanding contractual amounts in full before taking
\n
into account any credit enhancements held by the Group. A financial asset is written off when there is no reasonable
\n
expectation of recovering the contractual cash flows.
\n
At each reporting date, the Group assesses whether financial assets carried at amortised cost are credit impaired. A
\n
financial asset is credit-impaired when one or more events that have a detrimental impact on the estimated future cash
\n
flows of the financial asset have occurred.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag137": { "value": "\n

\n

\n
(l) Property, Plant and Equipment
\n
Property, plant and equipment is stated at historical cost less accumulated depreciation and any accumulated impairment
\n
losses. Historical cost includes expenditure that is directly attributable to the acquisition of the items.
\n\n
Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only
\n
when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item
\n
can be measured reliably. All other repairs and maintenance are charged to the income statement during the financial
\n
period in which they are incurred.
\n

\n\n\n\n\n\n
Property, plant and equipment is depreciated on a reducing balance or straight line basis at rates based upon the individual
\n
assets effective useful life as follows:
\n
\n
Life
\n
Plant and equipment
\n
2 - 13 years
\n
Property (buildings)
\n
50 years
\n
The assets' residual values and useful lives are reviewed, and adjusted if appropriate, at each balance date.
\n

\n\n\n\n\n
An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater
\n
than its estimated recoverable amount.
\n
An item of plant and equipment is derecognised upon disposal or when no further economic benefits are expected from its
\n
use or disposal. Gains and losses on disposals are determined by comparing the net disposal proceeds with carrying
\n
amount of the asset. These are included in the profit or loss in the period the asset is derecognised.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag138": { "value": "\n
Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only
\n
when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item
\n
can be measured reliably. All other repairs and maintenance are charged to the income statement during the financial
\n
period in which they are incurred.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag139": { "value": "\n
Property, plant and equipment is depreciated on a reducing balance or straight line basis at rates based upon the individual
\n
assets effective useful life as follows:
\n
\n
Life
\n
Plant and equipment
\n
2 - 13 years
\n
Property (buildings)
\n
50 years
\n
The assets' residual values and useful lives are reviewed, and adjusted if appropriate, at each balance date.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag140": { "value": "\n
(m) Trade and Other Payables
\n
Trade payables and other payables are carried at amortised cost and represent liabilities for the goods and services
\n
provided to the Group prior to the end of the financial year that are unpaid and arise when the Group becomes obliged to
\n
make future payments in respect of the purchase of these goods and services. The amounts are unsecured and are usually
\n
paid within 30 days. Payables are carried at amortised cost.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag142": { "value": "\n

\n

\n
(n) Financial liabilities
\n
(i) Initial recognition and measurement
\n
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, loans and
\n
borrowings or payables.
\n
All financial liabilities are recognised initially at fair value and, in the case of loans and borrowings and payables, net of
\n
directly attributable transaction costs.
\n
The Group\u2019s financial liabilities include trade and other payables and financial instruments.
\n
(ii) Subsequent measurement
\n
The measurement of financial liabilities depends on their classification, as described below:
\n\n
Financial liabilities at fair value through profit or loss
\n
Financial liabilities at fair value through profit or loss include financial liabilities held for trading, derivative liabilities and
\n
financial liabilities designated upon initial recognition as at fair value through profit or loss.
\n
Financial liabilities are classified as held for trading if they are incurred for the purpose of repurchasing in the near term.
\n
Gains or losses on liabilities held for trading are recognised in the statement of profit or loss.
\n
Financial liabilities designated upon initial recognition at fair value through profit or loss are designated at the initial date of
\n
recognition, and only if the criteria in AASB 9 are satisfied. The Group has designated the unlisted options (and in prior
\n
years the convertible note) as a financial liability at fair value through profit or loss.
\n

\n\n\n\n\n\n
Financial liabilities at amortised cost (loans and borrowings)
\n
After initial recognition, loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains
\n
and losses are then recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation
\n
process.
\n
Amortised cost is calculated by taking into account any discount or premium on initial recognition and fees or costs that
\n
are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.
\n

\n\n\n\n\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag143": { "value": "\n
Financial liabilities at fair value through profit or loss
\n
Financial liabilities at fair value through profit or loss include financial liabilities held for trading, derivative liabilities and
\n
financial liabilities designated upon initial recognition as at fair value through profit or loss.
\n
Financial liabilities are classified as held for trading if they are incurred for the purpose of repurchasing in the near term.
\n
Gains or losses on liabilities held for trading are recognised in the statement of profit or loss.
\n
Financial liabilities designated upon initial recognition at fair value through profit or loss are designated at the initial date of
\n
recognition, and only if the criteria in AASB 9 are satisfied. The Group has designated the unlisted options (and in prior
\n
years the convertible note) as a financial liability at fair value through profit or loss.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag144": { "value": "\n
Financial liabilities at amortised cost (loans and borrowings)
\n
After initial recognition, loans and borrowings are subsequently measured at amortised cost using the EIR method. Gains
\n
and losses are then recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation
\n
process.
\n
Amortised cost is calculated by taking into account any discount or premium on initial recognition and fees or costs that
\n
are an integral part of the EIR. The EIR amortisation is included as finance costs in the statement of profit or loss.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag145": { "value": "\n
(iii) Derecognition
\n
A financial liability is derecognised when the obligation under the liability is discharged or cancelled or expires. When an
\n
existing financial liability is replaced by another liability on substantially different terms, or the terms of an existing liability
\n
are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the
\n
recognition of a new liability. The difference in the respective carrying amounts is recognised in the statement of profit or
\n
loss.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag146": { "value": "\n
(o) Employee Benefits
\n
Liabilities for wages and salaries, including non-monetary benefits and annual leave expected to be settled within twelve
\n
months of the reporting date are recognised in provisions in respect of employees' services up to the reporting date, and
\n
are measured at the amounts expected to be paid when the liabilities are settled. Liabilities for personal leave are
\n
recognised when the leave is taken and measured at the rates paid or payable. Employee benefits payable later than 12
\n
months have been measured using the projected unit credit valuation method.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag147": { "value": "\n
(p) Issued Capital
\n
Ordinary shares are classified as equity. Issued and paid up capital is recognised at the fair value of the consideration
\n
received by the Company.
\n
Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax,
\n
from the proceeds.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag148": { "value": "\n
(q) Dividends
\n
Provision is made for the amount of any dividend declared on or before the end of the year but not distributed at balance
\n
date.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag149": { "value": "\n
(r) Earnings per Share (EPS)
\n
Basic earnings per share is calculated by dividing the profit or loss attributable to equity holders of the Company, excluding
\n
any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding
\n
during the year, adjusted for bonus elements in ordinary shares issued during the year. Diluted earnings per share adjusts
\n
the figures used in the determination of basic earnings per share to take into account the after tax effect of interest and
\n
other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares
\n
assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.
\n

\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag150": { "value": "\n
(s) Exploration and Evaluation Expenditure
\n
Expenditure on exploration and evaluation is accounted for in accordance with the 'area of interest' method.
\n
Exploration and evaluation expenditure encompasses expenditures incurred by the Group in connection with the
\n
exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a
\n
mineral resource are demonstrable.
\n
For each area of interest, expenditure incurred in the acquisition of rights to explore is capitalised, classified as tangible or
\n
intangible, and recognised as an exploration and evaluation asset. Exploration and evaluation assets are measured at
\n
cost at recognition and are recorded as an asset if:
\n
(i) the rights to tenure of the area of interest are current; and
\n
(ii) at least one of the following conditions is also met:
\n
\u2022 the exploration and evaluation expenditures are expected to be recouped through successful development
\n
and exploitation of the area of interest, or alternatively, by its sale; and
\n
\u2022 exploration and evaluation activities in the area of interest have not at the reporting date reached a stage
\n
which permits a reasonable assessment of the existence or otherwise of economically recoverable reserves,
\n
and active and significant operations in, or in relation to, the area of interest are continuing.
\n
Exploration and evaluation expenditure incurred by the group subsequent to the acquisition of the rights to explore is
\n
expensed as incurred, up to until a decision to develop or mine is made.
\n
A provision for unsuccessful exploration and evaluation is created against each area of interest by means of a charge to
\n
the income statement.
\n
The recoverable amount of each area of interest is determined on a bi-annual basis and impairment recorded in respect
\n
of that area adjusted so that the net carrying amount does not exceed the recoverable amount. For areas of interest that
\n
are not considered to have any commercial value, or where exploration rights are no longer current, the capitalised amounts
\n
are derecognised and any remaining balance charged against profit or loss.
\n
When a decision is made to proceed with development, the accumulated exploration and evaluation asset will be tested
\n
for impairment and transferred to development properties, and then amortised over the life of the reserves associated with
\n
the area of interest once mining operations have commenced. Recoverability of the carrying amount of the exploration and
\n
evaluation assets is dependent on successful development and commercial exploitation, or alternatively, sale of the
\n
respective areas of interest.
\n

\n\n\n\n\n

\n
1. SUMMARY OF MATERIAL ACCOUNTING POLICIES (Continued)
\n
(s) Exploration and Evaluation Expenditure (Continued)
\n\n

\n\n
Impairment
\n
Capitalised exploration costs are reviewed each reporting date to establish whether an indication of impairment exists. If
\n
any such indication exists, the recoverable amount of the capitalised exploration costs is estimated to determine the extent
\n
of the impairment loss (if any).
\n
Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of
\n
its recoverable amount, but only to the extent that the increased carrying amount does not exceed the carrying amount
\n
that would have been determined had no impairment loss been recognised for the asset in previous years.
\n

\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExplorationAndEvaluationExpenditures", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag167": { "value": "\n
(t) Goods and Services Tax (GST)
\n
Revenues, expenses and assets are recognised net of the amount of GST except:
\n
\u2022 when the GST incurred on a purchase of goods and services is not recoverable from the taxation authority, in which
\n
case the GST is recognised as part of the cost of acquisition of the asset or as part of the expense item as applicable;
\n
and
\n
\u2022 receivables and payables are stated with the amount of GST included.
\n
The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables
\n
in the statement of financial position.
\n
Cash flows are included in the Statement of Cash Flows on a gross basis and the GST component of cash flows arising
\n
from investing and financing activities, which are recoverable from, or payable to, the taxation authority, are classified as
\n
operating cash flows.
\n
Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the taxation
\n
authority.
\n

\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag168": { "value": "\n
(u) Share Based Payments
\n
(i) Equity settled transactions:
\n
The Group provides benefits to directors, employees, consultants and other advisors of the Group in the form of share-
\n
based payments, whereby the directors, employees, consultants and other advisors render services in exchange for shares
\n
or rights over shares (equity-settled transactions).
\n
The cost of these equity-settled transactions is measured by reference to the fair value of the equity instruments at the
\n
date at which they are granted. The fair value is determined by an external valuer using an appropriate method (e.g.
\n
binomial model or Black-Scholes option pricing model).
\n
In valuing equity-settled transactions, no account is taken of any performance conditions, other than conditions linked to
\n
the price of the shares of Berkeley (market conditions) if applicable.
\n
The cost of equity-settled transactions is recognised, together with a corresponding increase in equity, over the period in
\n
which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become
\n
fully entitled to the award (the vesting period).
\n
The cumulative expense recognised for equity-settled transactions at each reporting date until vesting date reflects (i) the
\n
extent to which the vesting period has expired and (ii) the Group's best estimate of the number of equity instruments that
\n
will ultimately vest. No adjustment is made for the likelihood of market performance conditions being met as the effect of
\n
these conditions is included in the determination of fair value at grant date. The income statement charge or credit for a
\n
period represents the movement in cumulative expense recognised as at the beginning and end of that period. No expense
\n
is recognised for awards that do not ultimately vest, except for awards where vesting is only conditional upon a market
\n
condition.
\n
If the terms of an equity-settled award are modified, as a minimum an expense is recognised as if the terms had not been
\n
modified. In addition, an expense is recognised for any modification that increases the total fair value of the share-based
\n
payment arrangement, or is otherwise beneficial to the employee, as measured at the date of modification.
\n
If an equity-settled award is cancelled, it is treated as if it had vested on the date of cancellation, and any expense not yet
\n
recognised for the award is recognised immediately. However, if a new award is substituted for the cancelled award and
\n
designated as a replacement award on the date that it is granted, the cancelled and new award are treated as if they were
\n
a modification of the original award, as described in the previous paragraph.
\n
The dilutive effect, if any, of outstanding options is reflected as additional share dilution in the computation of earnings per
\n
share.
\n

\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag169": { "value": "\n
(v) Provisions
\n
Provisions are recognised when the Group has a present obligation (legal or constructive) as a result of a past event, it is
\n
probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable
\n
estimate can be made of the amount of the obligation. When the Group expects some or all of a provision to be reimbursed,
\n
for example, under an insurance contract, the reimbursement is recognised as a separate asset, but only when the
\n
reimbursement is virtually certain. The expense relating to a provision is presented in the statement of profit or loss net of
\n
any reimbursement.
\n
Provisions are measured at the present value of management\u2019s best estimate of the expenditure required to settle the
\n
present obligation at the reporting date. If the effect of the time value of money is material, provisions are discounted using
\n
a current pre-tax rate that reflects, when appropriate, the risks specific to the liability. When discounting is used, the
\n
increase in the provision due to the passage of time is recognised as a finance cost.
\n

\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag170": { "value": "\n

\n
(w) Significant Accounting Judgements, Estimates and Assumptions
\n
The preparation of the financial report requires management to make judgements, estimates and assumptions that affect
\n
the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results
\n
may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions
\n
to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period,
\n
or in the period of the revision and future periods if the revision affects both current and future periods.
\n
In particular, information about significant areas of estimation uncertainty and critical judgements in applying accounting
\n
policies that have the most significant effect on the amount recognised in the financial statements are described in the
\n
following notes.
\n
Exploration and Evaluation Assets (Note 6) \u2013 the Group\u2019s accounting policy for exploration and evaluation assets is set
\n
out in Note 1(s). The application of this policy requires management to make certain judgements and estimates as to future
\n
events and circumstances, in particular, the assessment of whether economic quantities of reserves have been found and
\n
the point at which exploration and evaluation assets should be transferred to mine development properties. The
\n
determination of an area of interest also requires judgement.
\n
Share-Based Payments (Note 17) - The Group initially measures the cost of equity-settled transactions with employees by
\n
reference to the fair value of the equity instrument at the date at which they are granted. Estimating fair value for share-
\n
based payment transactions requires the determination of the most appropriate valuation model.
\n
This estimate also requires the determination of the most appropriate inputs to the valuation model including the expected
\n
life of the share option, volatility and dividend yield. The assumption and models used for estimating the fair value for
\n
share-based payment transactions are disclosed in Note 17.
\n
Functional currency of foreign operations (Note 1(f)) - determination of the functional currency of foreign subsidiaries
\n
requires judgement regarding the primary currency of labour, material and exploration spend in that subsidiary.
\n

\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag171": { "value": "\n

\n
2. REVENUE
\n
\n
\n
\n\n

\n\n
Interest income
\n
\n
3,024
\n
3,546
\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag172": { "value": "\n

\n\n
Interest income
\n
\n
3,024
\n
3,546
\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag173": { "value": "\n
Interest income
\n
\n
3,024
\n
3,546
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag174": { "value": "\n

\n
3. EXPENSES
\n
\n
\n
Profit/(loss) from ordinary activities before income tax expense
\n
includes the following specific expenses:
\n
\n
\n\n
(a) Employee Benefits Expense
\n
\n
\n
Salaries, wages and fees (included in exploration and evaluation
\n
expenses and corporate and administration expenses)
\n
(1,030)
\n
(1,070)
\n
Social Security (included in exploration and evaluation expenses)
\n
(254)
\n
(256)
\n
Share-based payments (refer Note 17(a))
\n
(884)
\n
(877)
\n
Total Employee Benefits Expense
\n
(2,168)
\n
(2,203)
\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag175": { "value": "\n
(a) Employee Benefits Expense
\n
\n
\n
Salaries, wages and fees (included in exploration and evaluation
\n
expenses and corporate and administration expenses)
\n
(1,030)
\n
(1,070)
\n
Social Security (included in exploration and evaluation expenses)
\n
(254)
\n
(256)
\n
Share-based payments (refer Note 17(a))
\n
(884)
\n
(877)
\n
Total Employee Benefits Expense
\n
(2,168)
\n
(2,203)
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag176": { "value": "\n

\n

\n
4. INCOME TAX EXPENSE
\n
\n
\n\n
(a) Recognised in the Income Statement
\n
\n
\n
Current income tax
\n
\n
\n
Current income tax expense in respect of the year
\n
-
\n
-
\n
Deferred income tax
\n
-
\n
\n
Relating to origination and reversal of temporary differences
\n
742
\n
(1)
\n
\n
-
\n
Income tax reported in the income statement
\n
742
\n
-
\n

\n\n\n\n\n\n\n\n\n
(b) Reconciliation Between Tax Expense and Accounting
\n
Profit/(Loss) Before Income Tax
\n
\n
\n
Accounting loss before income tax
\n
(4,691)
\n
(3,261)
\n
At the domestic income tax rate of 30% (2024: 30%)
\n
(1,407)
\n
(978)
\n
Expenditure not allowable for income tax purposes
\n
2,104
\n
597
\n
Income not assessable for income tax purposes
\n
-
\n
(75)
\n
Adjustments in respect of current income tax of previous years
\n
-
\n
(13)
\n
Temporary differences previously not brought to account
\n
-
\n
-
\n
Temporary differences not brought to account
\n
45
\n
469
\n
Income tax (benefit)/expense reported in the income statement
\n
742
\n
-
\n\n
(c) Deferred Income Tax
\n
\n
\n
Deferred income tax relates to the following:
\n
\n
\n
Deferred Tax Liabilities
\n
\n
\n
Unrealised foreign exchange
\n
1,731
\n
1,627
\n
Deferred tax assets used to offset deferred tax liabilities
\n
(989)
\n
(1,627)
\n
\n
742
\n
-
\n
Deferred Tax Assets
\n
\n
\n
Accrued expenditure
\n
40
\n
34
\n
Capital allowances
\n
20,544
\n
19,395
\n
Tax losses available to offset against future taxable income
\n
11,686
\n
12,252
\n
Deferred tax assets used to offset deferred tax liabilities
\n
(989)
\n
(1,627)
\n
Deferred tax assets not brought to account
\n
(31,281)
\n
(30,054)
\n
\n
-
\n
-
\n
Note:
\n
(1)
\n
During the year, the Group recognised a deferred tax liability of $742,000 (30 June 2024: nil) relating to unrealised foreign
\n
exchange movements on the US$48 million held in cash by the Group.
\n
The benefit of deferred tax assets not brought will only be brought to account if:
\n
\u2022 future assessable income is derived of a nature and of an amount sufficient to enable the benefit to be realised;
\n
\u2022 the conditions for deductibility imposed by tax legislation continue to be complied with; and
\n
\u2022 no changes in tax legislation adversely affect the Company in realising the benefit.
\n

\n\n\n\n\n\n\n\n\n
(d) Tax Consolidations
\n
The Company and its wholly owned Australian tax resident entities have not implemented the tax consolidation legislation.
\n
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag177": { "value": "\n
(a) Recognised in the Income Statement
\n
\n
\n
Current income tax
\n
\n
\n
Current income tax expense in respect of the year
\n
-
\n
-
\n
Deferred income tax
\n
-
\n
\n
Relating to origination and reversal of temporary differences
\n
742
\n
(1)
\n
\n
-
\n
Income tax reported in the income statement
\n
742
\n
-
\n

\n\n\n\n\n\n\n\n\n
(c) Deferred Income Tax
\n
\n
\n
Deferred income tax relates to the following:
\n
\n
\n
Deferred Tax Liabilities
\n
\n
\n
Unrealised foreign exchange
\n
1,731
\n
1,627
\n
Deferred tax assets used to offset deferred tax liabilities
\n
(989)
\n
(1,627)
\n
\n
742
\n
-
\n
Deferred Tax Assets
\n
\n
\n
Accrued expenditure
\n
40
\n
34
\n
Capital allowances
\n
20,544
\n
19,395
\n
Tax losses available to offset against future taxable income
\n
11,686
\n
12,252
\n
Deferred tax assets used to offset deferred tax liabilities
\n
(989)
\n
(1,627)
\n
Deferred tax assets not brought to account
\n
(31,281)
\n
(30,054)
\n
\n
-
\n
-
\n
Note:
\n
(1)
\n
During the year, the Group recognised a deferred tax liability of $742,000 (30 June 2024: nil) relating to unrealised foreign
\n
exchange movements on the US$48 million held in cash by the Group.
\n
The benefit of deferred tax assets not brought will only be brought to account if:
\n
\u2022 future assessable income is derived of a nature and of an amount sufficient to enable the benefit to be realised;
\n
\u2022 the conditions for deductibility imposed by tax legislation continue to be complied with; and
\n
\u2022 no changes in tax legislation adversely affect the Company in realising the benefit.
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag179": { "value": "\n
5. CURRENT ASSETS \u2013 OTHER RECEIVABLES
\n
\n
\n
GST and other taxes receivable
\n
116
\n
183
\n
Other
\n
206
\n
307
\n
\n
322
\n
490
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag180": { "value": "\n
6. NON-CURRENT ASSETS \u2013 EXPLORATION
\n
EXPENDITURE
\n
\n
\n
The Group has mineral exploration costs carried forward in respect of
\n
areas of interest
\n
(1)(2)
\n
:
\n
\n
\n
Areas in exploration at cost
\n
8,206
\n
8,206
\n
Impairment provision
\n
(8,206)
\n
(8,206)
\n
\n
-
\n
-
\n
Notes:
\n
(1)
\n
The value of the exploration interests is dependent upon the discovery of commercially viable reserves and the successful
\n
development or alternatively sale, of the respective tenements. An amount of \u20ac6m (A$8.994m) was previously capitalised in
\n
respect of fees paid to ENUSA under the Co-operation Agreement relating to the tenements within the State Reserves. The
\n
Company reached agreement with ENUSA in July 2012 in the form of an Addendum to the Consortium Agreement signed in
\n
January 2009. The Addendum includes the following terms which are relevant to the Salamanca Project:
\n
\u2022 The Consortium consists of State Reserves 28 and 29 (which form part of the Salamanca Project);
\n
\u2022 Berkeley holds a 100% stake in the Consortium
\n
\u2022 ENUSA is the owner of State Reserves 28 and 29, however the exploitation rights were assigned to Berkeley, together
\n
with authority to submit all applications for the permitting process;
\n
\u2022 The Company is the sole and exclusive operator in the Addendum Reserves, and has the right to exploit the contained
\n
uranium resources and full ownership of any uranium produced;
\n
\u2022 ENUSA has a production fee equivalent to 2.5% of the net sale value (after marketing and transport costs) of any uranium
\n
produced within the Addendum Reserves; and
\n
\u2022 The Co-operation Agreement with ENUSA, signed on 29 January 2009, was terminated.
\n
The Group\u2019s accounting policy is to account for contingent consideration on asset acquisitions as contingent liabilities.
\n
(2)
\n
In June 2016, the Company completed an upfront royalty sale. The royalty financing comprised the sale of a 0.375% fully secured
\n
net smelter royalty over the project for US$5 million (A$6.7million) which was deducted from previously capitalised exploration
\n
expenditure. Any future royalty payments will be recognised in the period in which they are incurred.
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfExplorationAndEvaluationAssetsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag181": { "value": "\n
7. NON-CURRENT ASSETS \u2013 PROPERTY, PLANT AND EQUIPMENT
\n
\n
Land
\n
(1)
\n
\n
\n
$000
\n
Carrying amount at 1 July 2024
\n
9,444
\n
Foreign exchange differences
\n
1,031
\n
Carrying amount at 30 June 2025
\n
10,475
\n
- at cost
\n
10,475
\n
- accumulated depreciation and amortisation
\n
-
\n
\n
\n
Carrying amount at 1 July 2023
\n
9,594
\n
Foreign exchange differences
\n
(150)
\n
Carrying amount at 30 June 2024
\n
9,444
\n
- at cost
\n
9,444
\n
- accumulated depreciation and amortisation
\n
-
\n
Note:
\n
(1)
\n
An impairment assessment was conducted during the year which determined that the land held by the Group is recoverable based
\n
on its fair value less cost of disposal.
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag182": { "value": "\n\n
8. NON-CURRENT ASSETS \u2013 OTHER FINANCIAL
\n
ASSETS
\n
\n
\n
Security bonds
\n
134
\n
105
\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n
22. FINANCIAL INSTRUMENTS
\n
(a) Overview
\n
The Group's principal financial instruments comprise receivables, payables, security deposits, other financial liabilities,
\n
cash and short-term deposits. The main risks arising from the Group's financial instruments are interest rate risk, equity
\n
price risk, foreign currency risk, credit risk and liquidity risk.
\n
This note presents information about the Group's exposure to each of the above risks, its objectives, policies and processes
\n
for measuring and managing risk, and the management of capital. Other than as disclosed, there have been no significant
\n
changes since the previous financial year to the exposure or management of these risks.
\n
The Group manages its exposure to key financial risks in accordance with the Group's financial risk management policy.
\n
Key risks are monitored and reviewed as circumstances change (e.g. acquisition of a new project) and policies are revised
\n
as required. The overall objective of the Group's financial risk management policy is to support the delivery of the Group's
\n
financial targets whilst protecting future financial security.
\n
Given the nature and size of the business and uncertainty as to the timing and amount of cash inflows and outflows, the
\n
Group does not enter into derivative transactions to mitigate the financial risks. In addition, the Group's policy is that no
\n
trading in financial instruments shall be undertaken for the purposes of making speculative gains. As the Group's operations
\n
change, the Directors will review this policy periodically going forward.
\n
The Board of Directors has overall responsibility for the establishment and oversight of the risk management framework.
\n
The Board reviews and agrees policies for managing the Group's financial risks as summarised below.
\n

\n\n\n

\n

\n
22. FINANCIAL INSTRUMENTS (Continued)
\n\n
(b) Credit Risk
\n
Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its
\n
contractual obligations. This risk arises principally from cash and cash equivalents and trade and other receivables.
\n
There are no significant concentrations of credit risk within the Group. The carrying amount of the Group's financial assets
\n
represents the maximum credit risk exposure, as represented below:
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Current Assets
\n
\n
\n
Cash and cash equivalents
\n
73,594
\n
77,345
\n
Trade and other receivables
\n
322
\n
490
\n
\n
73,916
\n
77,835
\n
Non-current Assets
\n
\n
\n
Other financial assets
\n
134
\n
105
\n
\n
134
\n
105
\n
\n
\n
\n
Total
\n
74,050
\n
77,940
\n
The Group does not have any significant customers and accordingly does not have any significant exposure to ECLs.
\n
Trade and other receivables are expected to be collected in full and the Group has no history of ECLs. With respect to
\n
credit risk arising from cash and cash equivalents, the Group's exposure to credit risk arises from default of the counter
\n
party, with a maximum exposure equal to the carrying amount of these instruments. Credit risk related to balances with
\n
banks is considered low as the Group banks with a financial institution which is considered to have a high credit rating.
\n
As at 30 June 2025, other receivables comprise GST/VAT receivable, accrued interest and other miscellaneous
\n
receivables. Where possible the Group trades only with recognised, creditworthy third parties. It is the Group's policy that
\n
all customers who wish to trade on credit terms are subject to credit verification procedures. In addition, receivable balances
\n
are monitored on an ongoing basis with the result that the Group's exposure to ECLs is not significant.
\n
The Group\u2019s receivables balance consists of GST/VAT refunds from recognised government entities with minimal credit
\n
risk. While and interest receivables and cash and cash equivalents are due and/or held with reputable financial institutions
\n
that are rated the equivalent of investment grade and above.
\n

\n\n\n\n
(c) Liquidity Risk
\n
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Board's
\n
approach to managing liquidity is to ensure, as far as possible, that the Group will always have sufficient liquidity to meet
\n
its liabilities when due. At 30 June 2025 and 2024, the Group has sufficient liquid assets to meet its financial obligations.
\n
The contractual maturities for cash settled financial liabilities, including estimated interest payments, are provided below.
\n
There are no netting arrangements in respect of financial liabilities.
\n
\n
\u2264 6 months
\n
$000
\n
6 - 12
\n
mont
\n
hs
\n
$000
\n
1 - 5 years
\n
$000
\n
\u2265 5 years
\n
$000
\n
Total
\n
$000
\n
2025
\n
\n
\n
\n
\n
\n
Financial Liabilities
\n
\n
\n
\n
\n
\n
Trade and other payables
\n
1,791
\n
-
\n
-
\n
-
\n
1,791
\n
\n
1,791
\n
-
\n
-
\n
-
\n
1,791
\n
2024
\n
\n
\n
\n
\n
\n
Financial Liabilities
\n
\n
\n
\n
\n
\n
Trade and other payables
\n
1,916
\n
-
\n
-
\n
-
\n
1,916
\n
\n
1,916
\n
-
\n
-
\n
-
\n
1,916
\n
\n

\n\n\n

\n\n\n\n
(d) Interest Rate Risk
\n
The Group's exposure to the risk of changes in market interest rates relates primarily to cash and cash equivalents with a
\n
floating interest rate.
\n
These financial assets with variable rates expose the Group to cash flow interest rate risk. All other financial assets and
\n
liabilities, in the form of receivables, security deposits and payables are non-interest bearing.
\n
At balance date, the variable interest rate exposure of the Group's was:
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Interest-bearing Financial Instruments
\n
\n
\n
Cash at bank and on hand
\n
73,544
\n
77,295
\n
Bank short term deposits
\n
50
\n
50
\n
\n
73,594
\n
77,345
\n
The Group's cash at bank and on hand and short term deposits had a weighted average variable interest rate at year end
\n
of 3.6% (2024: 4.5%). Subsequent to the year end, the Group's cash at bank and on hand and short term deposits had the
\n
weighted average variable interest rate of 3.6%.
\n
The Group currently does not engage in any hedging or derivative transactions to manage interest rate risk.
\n
(e) Interest rate sensitivity
\n
A sensitivity of three per cent has been selected as this is considered reasonable given the current level of both short term
\n
and long term interest rates. A 3% movement in interest rates at the reporting date would have increased (decreased)
\n
profit and loss by the amounts shown below based on the average amount of interest bearing financial instruments held.
\n
This analysis assumes that all other variables, in particular foreign currency rates, remain constant. The analysis is
\n
performed on the same basis for 2024.
\n
\n
Profit or Loss
\n
Other Comprehensive Income
\n
\n
3% Increase
\n
$000
\n
3% Decrease
\n
$000
\n
3% Increase
\n
$000
\n
3% Decrease
\n
$000
\n
2025
\n
\n
\n
\n
\n
Group
\n
\n
\n
\n
\n
Cash and cash equivalents
\n
2,208
\n
(2,208)
\n
-
\n
-
\n
2024
\n
\n
\n
\n
\n
Group
\n
\n
\n
\n
\n
Cash and cash equivalents
\n
2,320
\n
(2,320)
\n
-
\n
-
\n
(f) Foreign Currency Risk
\n
The Group also has transactional currency exposures. Such exposure arises from transactions denominated in currencies
\n
other than the functional currency of the entity.
\n
The Group currently does not engage in any hedging or derivative transactions to manage foreign currency risk.
\n
The Group is also exposed to foreign currency risk on the Euro, Sterling and US Dollar cash and cash equivalents that it
\n
holds.
\n

\n\n\n

\n\n\n

\n

\n\n

\n
22. FINANCIAL INSTRUMENTS (Continued)
\n\n
(g) Sensitivity analysis for currency risk
\n
A sensitivity of 10 per cent has been selected as this is considered reasonable given historic and potential future changes
\n
in foreign currency rates. This has been applied to the net financial instruments of Berkeley Minera Espa\u00f1a, S.L.U and
\n
Exploraci\u00f3n De Recursos Minerales S.L.U . and to the Euro and Sterling cash and cash equivalents that the Group holds.
\n
This sensitivity analysis is prepared as at balance date.
\n
A 10% strengthening/weakening of the Australian dollar against the Euro at 30 June 2025 of \u20ac14,000 cash held (2024:
\n
\u20ac205,000) would have increased/(decreased) the cash and cash equivalents and profit or loss of the Group by A$2,540
\n
/(A$2,540) (2024: A$33,000 /(A$33,000)).
\n
A 10% strengthening/weakening of the Australian dollar against the Sterling at 30 June 2025 of \u00a3326 cash held (2024:
\n
\u00a3300) would have increased/(decreased) the cash and cash equivalents and profit or loss of the Group by A$70/(A$70)
\n
(2024: A$$60 /(A$60)).
\n
A 10% strengthening/weakening of the Australian dollar against the US Dollar at 30 June 2025 of US$48,043,000 cash
\n
held (2024: US$49,626,000) would have increased/(decreased) the cash and cash equivalents and profit or loss of the
\n
Group by A$7,335,000 /(A$7,335,000) (2024: A$7,492,000 /(A$7,492,000)).
\n
The above analysis assumes that all other variables, in particular interest rates, remain constant. The analysis for 2024
\n
has been performed on the same basis.
\n

\n\n\n
(h) Commodity Price Risk
\n
The Group is exposed to uranium commodity price risk. These commodity prices can be volatile and are influenced by
\n
factors beyond the Group's control. As the Group is currently engaged in exploration and business development activities,
\n
no sales of commodities are forecast for the next 12 months, and accordingly, no hedging or derivative transactions have
\n
been used to manage commodity price risk.
\n

\n\n\n\n
(i) Capital Management
\n
The Group normally defines its Capital as total equity of the Group, being a net asset at 30 June 2025 of $81,368,000
\n
(2024: net asset $84,904,000). The Group manages its capital to ensure that entities in the Group will be able to continue
\n
as a going concern while financing the development of its project through primarily equity-based financing. The Board's
\n
policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future
\n
development of the business. Given the stage of development of the Group, the Board's objective is to minimise debt and
\n
to raise funds as required through the issue of new shares. There were no changes in the Group's approach to capital
\n
management during the year. The Group is not subject to externally imposed capital requirements.
\n

\n\n\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag183": { "value": "\n
8. NON-CURRENT ASSETS \u2013 OTHER FINANCIAL
\n
ASSETS
\n
\n
\n
Security bonds
\n
134
\n
105
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag184": { "value": "\n
9. CURRENT LIABILITIES \u2013 TRADE AND OTHER
\n
PAYABLES
\n
\n
\n
Trade creditors
\n
1,791
\n
1,916
\n
All trade and other payables are current. There are no overdue amounts. Trade creditors are non-interest bearing and
\n
settled on 30-day terms. Accrued expenses are non-interest bearing and have an average term of six months.
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag191": { "value": "Accrued expenses are non-interest bearing and have an average term of six months.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag185": { "value": "\n

\n\n
10. CURRENT LIABILITIES \u2013 OTHER LIABILITIES
\n
\n
\n
Provisions
\n
(1)
\n
\n
624
\n
564
\n
Note:
\n
(1)
\n
Reforestation provision to plant 30,000 young oak trees as part of the environmental licence at the project.
\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag186": { "value": "\n
10. CURRENT LIABILITIES \u2013 OTHER LIABILITIES
\n
\n
\n
Provisions
\n
(1)
\n
\n
624
\n
564
\n
Note:
\n
(1)
\n
Reforestation provision to plant 30,000 young oak trees as part of the environmental licence at the project.
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag187": { "value": "\n

\n\n
11. CONTINGENT LIABILITIES
\n
In 2024, Berkeley advised that its wholly owned subsidiary, BEL, had filed a Request for arbitration for its investments in
\n
Spain, initiating arbitration proceedings against Spain before ICSID. The arbitration proceedings have been registered and
\n
published on the ICSID website. With the tribunal members now selected, the timetable and arbitration rules have also
\n
been established and BEL\u2019s statement of claim is due to be filed in early 2026. As part of its Request, BEL alleges that
\n
Spain\u2019s actions against BME and at the Salamanca Project have violated multiple provisions of the ECT, with BEL is
\n
seeking preliminary compensation in the order of US$1 billion (US$1,000,000,000) for these violations. In pursuing the
\n
arbitration claim against Spain, BEL has engaged specialist legal teams to represent it against Spain on a reduced and
\n
capped fee basis. The arrangement also includes a capped three percent success fee which is payable only in the event
\n
of a successful award and BEL receiving monetary damages. The capped success fee is structured so that if BEL is
\n
awarded US$1 billion in damages, the maximum success fee payable would be capped at \u20ac15 million (i.e., three percent
\n
of US$1 billion, subject to the cap, where 1USD:1EUR). In the event of a US$400 million award, the success fee payable
\n
would be \u20ac12 million (i.e., three percent of the award amount). As there is a possible obligation that will only be confirmed
\n
by uncertain future events (i.e., a successful arbitration award), the success fee has been classified as a contingent liability.
\n
Notwithstanding the investment dispute and arbitration claim discussed above, the Group remains committed to the
\n
Salamanca Project and continues to be open to a constructive dialogue with Spain. The Group is ready and open to
\n
collaborate with the relevant Spanish authorities to find an amicable resolution to the permitting situation and remains
\n
hopeful discussions can take place in the near term. In this regard, the Company has entered into a separate advisory
\n
agreement on a fixed and success fee basis to assist with the grant, or re-grant, of all permits and licences necessary for
\n
the construction phase at the Salamanca Project. In the event that all permits required for the full construction of the
\n
Salamanca Project are granted to the Group, a success fee of \u20ac4.5 million would be payable. As there is a possible
\n
obligation that will only be confirmed by uncertain future events, the success fee in relation to the advisory agreement has
\n
been classified as a contingent liability.
\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag188": { "value": "\n
11. CONTINGENT LIABILITIES
\n
In 2024, Berkeley advised that its wholly owned subsidiary, BEL, had filed a Request for arbitration for its investments in
\n
Spain, initiating arbitration proceedings against Spain before ICSID. The arbitration proceedings have been registered and
\n
published on the ICSID website. With the tribunal members now selected, the timetable and arbitration rules have also
\n
been established and BEL\u2019s statement of claim is due to be filed in early 2026. As part of its Request, BEL alleges that
\n
Spain\u2019s actions against BME and at the Salamanca Project have violated multiple provisions of the ECT, with BEL is
\n
seeking preliminary compensation in the order of US$1 billion (US$1,000,000,000) for these violations. In pursuing the
\n
arbitration claim against Spain, BEL has engaged specialist legal teams to represent it against Spain on a reduced and
\n
capped fee basis. The arrangement also includes a capped three percent success fee which is payable only in the event
\n
of a successful award and BEL receiving monetary damages. The capped success fee is structured so that if BEL is
\n
awarded US$1 billion in damages, the maximum success fee payable would be capped at \u20ac15 million (i.e., three percent
\n
of US$1 billion, subject to the cap, where 1USD:1EUR). In the event of a US$400 million award, the success fee payable
\n
would be \u20ac12 million (i.e., three percent of the award amount). As there is a possible obligation that will only be confirmed
\n
by uncertain future events (i.e., a successful arbitration award), the success fee has been classified as a contingent liability.
\n
Notwithstanding the investment dispute and arbitration claim discussed above, the Group remains committed to the
\n
Salamanca Project and continues to be open to a constructive dialogue with Spain. The Group is ready and open to
\n
collaborate with the relevant Spanish authorities to find an amicable resolution to the permitting situation and remains
\n
hopeful discussions can take place in the near term. In this regard, the Company has entered into a separate advisory
\n
agreement on a fixed and success fee basis to assist with the grant, or re-grant, of all permits and licences necessary for
\n
the construction phase at the Salamanca Project. In the event that all permits required for the full construction of the
\n
Salamanca Project are granted to the Group, a success fee of \u20ac4.5 million would be payable. As there is a possible
\n
obligation that will only be confirmed by uncertain future events, the success fee in relation to the advisory agreement has
\n
been classified as a contingent liability.
\n

\n\n\n\n\n\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag189": { "value": "\n

\n\n
12. ISSUED CAPITAL
\n
\n
\n
(a) Issued and Paid up Capital
\n
\n
\n
445,797,000 (2024: 445,797,000) fully paid ordinary shares
\n
206,404
\n
206,404
\n
(b) Movements in Ordinary Share Capital During the Past Two Years:
\n
There were no movements in Ordinary Share Capital during the past two years.
\n

\n\n\n\n\n\n\n\n\n

\n\n\n\n\n\n\n\n\n

\n

\n\n
(c) Terms and conditions of Ordinary Shares
\n
(i) General
\n
The ordinary shares (Shares) are ordinary shares and rank equally in all respects with all ordinary shares in the Company.
\n
The rights attaching to the Shares arise from a combination of the Company's Constitution, statute and general law. Copies
\n
of the Company's Constitution are available for inspection during business hours at its registered office.
\n
(ii) Reports and Notices
\n
Shareholders are entitled to receive all notices, reports, accounts and other documents required to be furnished to
\n
shareholders under the Company's Constitution, the Corporations Act and the Listing Rules.
\n
(iii) Voting
\n
Subject to any rights or restrictions at the time being attached to any shares or class of shares of the Company, each
\n
member of the Company is entitled to receive notice of, attend and vote at a general meeting. Resolutions of members will
\n
be decided by a poll.
\n
On a poll each eligible member has one vote for each fully paid share held and a fraction of a vote for each partly paid
\n
share determined by the amount paid up on that share.
\n
(iv) Variation of Shares and Rights Attaching to Shares
\n
Shares may be converted or cancelled with member approval and the Company's share capital may be reduced in
\n
accordance with the requirements of the Corporations Act.
\n
Class rights attaching to a particular class of shares may be varied or cancelled with the consent in writing of holders of
\n
75% of the shares in that class or by a special resolution of the holders of shares in that class.
\n
(v) Unmarketable Parcels
\n
The Company may procure the disposal of Shares where the member holds less than a marketable parcel of Shares within
\n
the meaning of the Listing Rules (being a parcel of shares with a market value of less than $500). To invoke this procedure,
\n
the Directors must first give notice to the relevant member holding less than a marketable parcel of Shares, who may then
\n
elect not to have his or her Shares sold by notifying the Directors.
\n
(vi) Changes to the Constitution
\n
The Company's Constitution can only be amended by a special resolution passed by at least three quarters of the members
\n
present and voting at a general meeting of the Company. At least 28 days' written notice specifying the intention to propose
\n
the resolution as a special resolution must be given.
\n
(vii) Listing Rules
\n
Provided the Company remains admitted to the Official List of the Australian Securities Exchange Ltd, then despite anything
\n
in the Constitution, no act may be done that is prohibited by the Listing Rules, and authority is given for acts required to be
\n
done by the Listing Rules. The Company's Constitution will be deemed to comply with the Listing Rules as amended from
\n
time to time.
\n

\n\n\n\n\n
13. RESERVES
\n
\n
\n
2025
\n
2024
\n
\n
Note
\n
$000
\n
$000
\n
Share-based payments reserve
\n
13(b)
\n
2,170
\n
1,286
\n
Foreign currency translation reserve
\n
\n
(896)
\n
(1,909)
\n
\n
\n
1,274
\n
(623)
\n
(a) Nature and Purpose of Reserves
\n
Share-based payments reserve
\n
The share-based payments reserve records the fair value of share-based payments made by the Company.
\n
Foreign currency translation reserve
\n
Exchange differences arising on translation of a foreign controlled entity are taken to the foreign currency translation
\n
reserve, as described in Note 1(f). The reserve is recognised in profit and loss when the net investment is disposed of.
\n

\n\n\n\n
\n

\n\n\n\n

\n\n
13. RESERVES (Continued)
\n
(b) Movements in Incentive Options and Performance Rights during the Past Two Years:
\n
Date
\n
Details
\n
Number of Incentive
\n
Options
\n
\u2018000
\n
$000
\n
1 Jul 24
\n
Opening Balance
\n
9,600
\n
1,286
\n
Jul 24 to Jun 25
\n
Share-based payments expense
\n
-
\n
884
\n
30 Jun 25
\n
Closing Balance
\n
9,600
\n
2,170
\n
1 Jul 23
\n
Opening Balance
\n
11,400
\n
613
\n
31 Dec 23
\n
Expiry of vested Incentive Options
\n
(3,700)
\n
(204)
\n
Various
\n
Issue of Incentive Options
\n
1,900
\n
-
\n
Jul 23 to Jun 24
\n
Share-based payments expense
\n
-
\n
877
\n
30 Jun 24
\n
Closing Balance
\n
9,600
\n
1,286
\n
(c) Terms and conditions of Incentive Options
\n
Incentive Options granted as share-based payments have the following terms and conditions:
\n
\u2022 Each Incentive Option entitles the holder to the right to subscribe for one Share upon the exercise of each Incentive
\n
Option;
\n
\u2022 The Incentive Options granted as share-based payments at the end of the financial year have the following exercise
\n
prices and expiry dates:
\n
o 2,000,000 Incentive Options exercisable at $0.40 each on or before 31 December 2025; and
\n
o 7,600,000 Incentive Options exercisable at $0.65 each on or before 30 June 2026 (vesting upon the award
\n
of the Construction Authorisation (NSC II) by MITECO at the Salamanca Project).
\n
\u2022 The Incentive Options are exercisable at any time prior to the expiry date, subject to vesting conditions being
\n
satisfied (if applicable);
\n
\u2022 Shares issued on exercise of the Incentive Options rank equally with the then Shares of the Company;
\n
\u2022 Application will be made by the Company to ASX for official quotation of the Shares issued upon the exercise of
\n
the Incentive Options;
\n
\u2022 If there is any reconstruction of the issued share capital of the Company, the rights of the Incentive Option holders
\n
may be varied to comply with the ASX Listing Rules which apply to the reconstruction at the time of the
\n
reconstruction; and
\n
\u2022 No application for quotation of the Incentive Options will be made by the Company.
\n

\n\n\n\n
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag190": { "value": "\n
12. ISSUED CAPITAL
\n
\n
\n
(a) Issued and Paid up Capital
\n
\n
\n
445,797,000 (2024: 445,797,000) fully paid ordinary shares
\n
206,404
\n
206,404
\n
(b) Movements in Ordinary Share Capital During the Past Two Years:
\n
There were no movements in Ordinary Share Capital during the past two years.
\n

\n\n\n\n\n\n\n\n\n
(c) Terms and conditions of Ordinary Shares
\n
(i) General
\n
The ordinary shares (Shares) are ordinary shares and rank equally in all respects with all ordinary shares in the Company.
\n
The rights attaching to the Shares arise from a combination of the Company's Constitution, statute and general law. Copies
\n
of the Company's Constitution are available for inspection during business hours at its registered office.
\n
(ii) Reports and Notices
\n
Shareholders are entitled to receive all notices, reports, accounts and other documents required to be furnished to
\n
shareholders under the Company's Constitution, the Corporations Act and the Listing Rules.
\n
(iii) Voting
\n
Subject to any rights or restrictions at the time being attached to any shares or class of shares of the Company, each
\n
member of the Company is entitled to receive notice of, attend and vote at a general meeting. Resolutions of members will
\n
be decided by a poll.
\n
On a poll each eligible member has one vote for each fully paid share held and a fraction of a vote for each partly paid
\n
share determined by the amount paid up on that share.
\n
(iv) Variation of Shares and Rights Attaching to Shares
\n
Shares may be converted or cancelled with member approval and the Company's share capital may be reduced in
\n
accordance with the requirements of the Corporations Act.
\n
Class rights attaching to a particular class of shares may be varied or cancelled with the consent in writing of holders of
\n
75% of the shares in that class or by a special resolution of the holders of shares in that class.
\n
(v) Unmarketable Parcels
\n
The Company may procure the disposal of Shares where the member holds less than a marketable parcel of Shares within
\n
the meaning of the Listing Rules (being a parcel of shares with a market value of less than $500). To invoke this procedure,
\n
the Directors must first give notice to the relevant member holding less than a marketable parcel of Shares, who may then
\n
elect not to have his or her Shares sold by notifying the Directors.
\n
(vi) Changes to the Constitution
\n
The Company's Constitution can only be amended by a special resolution passed by at least three quarters of the members
\n
present and voting at a general meeting of the Company. At least 28 days' written notice specifying the intention to propose
\n
the resolution as a special resolution must be given.
\n
(vii) Listing Rules
\n
Provided the Company remains admitted to the Official List of the Australian Securities Exchange Ltd, then despite anything
\n
in the Constitution, no act may be done that is prohibited by the Listing Rules, and authority is given for acts required to be
\n
done by the Listing Rules. The Company's Constitution will be deemed to comply with the Listing Rules as amended from
\n
time to time.
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag153": { "value": "\n
13. RESERVES
\n
\n
\n
2025
\n
2024
\n
\n
Note
\n
$000
\n
$000
\n
Share-based payments reserve
\n
13(b)
\n
2,170
\n
1,286
\n
Foreign currency translation reserve
\n
\n
(896)
\n
(1,909)
\n
\n
\n
1,274
\n
(623)
\n
(a) Nature and Purpose of Reserves
\n
Share-based payments reserve
\n
The share-based payments reserve records the fair value of share-based payments made by the Company.
\n
Foreign currency translation reserve
\n
Exchange differences arising on translation of a foreign controlled entity are taken to the foreign currency translation
\n
reserve, as described in Note 1(f). The reserve is recognised in profit and loss when the net investment is disposed of.
\n

\n\n\n\n
13. RESERVES (Continued)
\n
(b) Movements in Incentive Options and Performance Rights during the Past Two Years:
\n
Date
\n
Details
\n
Number of Incentive
\n
Options
\n
\u2018000
\n
$000
\n
1 Jul 24
\n
Opening Balance
\n
9,600
\n
1,286
\n
Jul 24 to Jun 25
\n
Share-based payments expense
\n
-
\n
884
\n
30 Jun 25
\n
Closing Balance
\n
9,600
\n
2,170
\n
1 Jul 23
\n
Opening Balance
\n
11,400
\n
613
\n
31 Dec 23
\n
Expiry of vested Incentive Options
\n
(3,700)
\n
(204)
\n
Various
\n
Issue of Incentive Options
\n
1,900
\n
-
\n
Jul 23 to Jun 24
\n
Share-based payments expense
\n
-
\n
877
\n
30 Jun 24
\n
Closing Balance
\n
9,600
\n
1,286
\n
(c) Terms and conditions of Incentive Options
\n
Incentive Options granted as share-based payments have the following terms and conditions:
\n
\u2022 Each Incentive Option entitles the holder to the right to subscribe for one Share upon the exercise of each Incentive
\n
Option;
\n
\u2022 The Incentive Options granted as share-based payments at the end of the financial year have the following exercise
\n
prices and expiry dates:
\n
o 2,000,000 Incentive Options exercisable at $0.40 each on or before 31 December 2025; and
\n
o 7,600,000 Incentive Options exercisable at $0.65 each on or before 30 June 2026 (vesting upon the award
\n
of the Construction Authorisation (NSC II) by MITECO at the Salamanca Project).
\n
\u2022 The Incentive Options are exercisable at any time prior to the expiry date, subject to vesting conditions being
\n
satisfied (if applicable);
\n
\u2022 Shares issued on exercise of the Incentive Options rank equally with the then Shares of the Company;
\n
\u2022 Application will be made by the Company to ASX for official quotation of the Shares issued upon the exercise of
\n
the Incentive Options;
\n
\u2022 If there is any reconstruction of the issued share capital of the Company, the rights of the Incentive Option holders
\n
may be varied to comply with the ASX Listing Rules which apply to the reconstruction at the time of the
\n
reconstruction; and
\n
\u2022 No application for quotation of the Incentive Options will be made by the Company.
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag156": { "value": "\n
14. PARENT ENTITY INFORMATION
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Current assets
\n
73,454
\n
76,477
\n
Total assets
\n
73,454
\n
76,477
\n
Current liabilities
\n
201
\n
166
\n
Total liabilities
\n
943
\n
166
\n
Net Assets
\n
72,511
\n
76,311
\n
\n
\n
\n
Issued Capital
\n
206,404
\n
206,404
\n
Reserves
\n
2,171
\n
1,287
\n
Accumulated losses
\n
(136,064)
\n
(131,380)
\n
Total equity
\n
72,511
\n
76,311
\n
\n
\n
\n
Loss of the parent entity
\n
(4,684)
\n
(2,584)
\n
Total comprehensive Loss of the parent entity
\n
(4,684)
\n
(2,584)
\n
The Parent Company had no guarantees, commitments or contingencies at 30 June 2025 other than as disclosed
\n
elsewhere in this report (2024: None).
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag157": { "value": "\n

\n
15. RELATED PARTY DISCLOSURES
\n\n
(a) Subsidiaries
\n
The consolidated financial statements include the financial statements of the Company and the subsidiaries listed in the
\n
following table:
\n
Name of Controlled Entity
\n
Place of
\n
Incorporation
\n
Equity Interest
\n
2025
\n
%
\n
2024
\n
%
\n
Berkeley Exploration Ltd
\n
UK
\n
100
\n
100
\n
Berkeley Minera Espa\u00f1a S.L.U
\n
Spain
\n
100
\n
100
\n
Exploraci\u00f3n de Recursos Minerales S.L.U
\n
Spain
\n
100
\n
100
\n
Berkeley Investments
\n
Mauritius
\n
100
\n
-
\n
Berkeley Exploration Portugal Unipessoal LDA
\n
Portugal
\n
100
\n
-
\n

\n\n\n\n
(b) Ultimate Parent
\n
Berkeley Energia Limited is the ultimate parent of the Group.
\n
(c) Key Management Personnel
\n
Details relating to KMP, including remuneration paid, are included at Note 16.
\n
(d) Transactions with Related Parties in the Consolidated Group
\n
Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have
\n
been eliminated on consolidation and are not disclosed in this note.
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag158": { "value": "\n
(a) Subsidiaries
\n
The consolidated financial statements include the financial statements of the Company and the subsidiaries listed in the
\n
following table:
\n
Name of Controlled Entity
\n
Place of
\n
Incorporation
\n
Equity Interest
\n
2025
\n
%
\n
2024
\n
%
\n
Berkeley Exploration Ltd
\n
UK
\n
100
\n
100
\n
Berkeley Minera Espa\u00f1a S.L.U
\n
Spain
\n
100
\n
100
\n
Exploraci\u00f3n de Recursos Minerales S.L.U
\n
Spain
\n
100
\n
100
\n
Berkeley Investments
\n
Mauritius
\n
100
\n
-
\n
Berkeley Exploration Portugal Unipessoal LDA
\n
Portugal
\n
100
\n
-
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag159": { "value": "Berkeley Energia Limited", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag160": { "value": "\n
16. KEY MANAGEMENT PERSONNEL
\n
(a) Details of Key Management Personnel
\n
The KMP of the Group during or since the end of the financial year were as follows:
\n
Directors
\n
Ian Middlemas Chairman
\n
Robert Behets Non-Executive Director (Acting Managing Director)
\n
Adam Parker Non-Executive Director
\n
\n
Other KMP
\n
Francisco Bell\u00f3n Chief Operations Officer
\n
Dylan Browne CFO and Company Secretary
\n
There were no other KMP of the Company or the Group. Unless otherwise disclosed, the KMP held their position from 1
\n
July 2024 to 30 June 2025.
\n
(b) Key Management Personnel Compensation
\n
\n
2025
\n
$
\n
2024
\n
$
\n
Short-term benefits
\n
(829,901)
\n
(795,932)
\n
Post-employment benefits
\n
(45,833)
\n
(42,401)
\n
Share-based payments
\n
(726,859)
\n
(728,851)
\n
\n
(1,602,593)
\n
(1,567,184)
\n
Note:
\n
(1)
\n
Mr Browne provided services as the Company Secretary through a services agreement with Apollo Group. Mr Browne is an
\n
employee of Apollo Group. During the year, Apollo Group was paid or is payable $390,000 for (2024: $372,000) for the provision
\n
of serviced office facilities and administrative, accounting, company secretarial and transaction services to the Group.
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag161": { "value": "\n
17. SHARE-BASED PAYMENTS
\n
(a) Recognised Share-Based Payment Expense
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Net expense arising from equity-settled share-based payment
\n
transactions (incentive securities)
\n
(884)
\n
(877)
\n
Lapse of vested Incentive Options
\n
-
\n
204
\n
Total share-based payments recognised during the year
\n
(884)
\n
(673)
\n
(b) Summary of Incentive Options and Performance Rights Granted as Share-based Payments
\n
No Incentive Options were granted as share-based payments in 2025. In 2024, the following Incentive Options were
\n
granted:
\n
Options
\n
2024
\n
Number
\n
Grant Date
\n
Issue Date
\n
Expiry Date
\n
Exercise
\n
Price
\n
per
\n
Option
\n
$
\n
Fair Value
\n
$
\n
Series
\n
\n
\n
\n
\n
\n
\n
Series 1
\n
1,900,000
\n
24 Jul 2023
\n
24 Jul 2023
\n
30 Jun 2026
\n
0.650
\n
0.214
\n
\n

\n\n\n\n
The following table illustrates the number and weighted average exercise prices (WAEP) of Incentive Options issued as
\n
share-based payments at the beginning and end of the financial year:
\n
Options
\n
2025
\n
\u2018000
\n
2025
\n
WAEP
\n
2024
\n
\u2018000
\n
2024
\n
WAEP
\n
Outstanding at beginning of year
\n
9,600
\n
$0.598
\n
11,400
\n
$0.525
\n
Granted during the year
\n
-
\n
-
\n
1,900
\n
$3.021
\n
Expired during the year
\n
-
\n
-
\n
(3,700)
\n
$0.400
\n
Outstanding at end of year
\n
9,600
\n
$0.598
\n
9,600
\n
$0.598
\n
The outstanding balance of Incentive Options as at 30 June 2025 is represented by:
\n
\u2022 2,000,000 Incentive Options exercisable at $0.40 each on or before 31 December 2025; and
\n
\u2022 7,600,000 Incentive Options exercisable at $0.65 each on or before 30 June 2026 (vesting upon the award of the
\n
Construction Authorisation (NSC II) by MITECO at the Salamanca Project).
\n
(c) Weighted Average Remaining Contractual Life
\n
At 30 June 2025, the weighted average remaining contractual life for Incentive Options on issue that had been granted as
\n
share-based payments was 0.9 years (2024: 1.9 years).
\n
(d) Range of Exercise Prices
\n
At 30 June 2025 and 2024, the range of exercise prices for Incentive Options on issue that had been granted as share-
\n
based payments was $0.40 and $0.65.
\n
(e) Weighted Average Fair Value
\n
There were no Incentive Options granted as share-based payments during the year ended 30 June 2025 (30 June 2024:
\n
1,900,000). The weighted average fair value of Incentive Options granted as share-based payments during the year ended
\n
30 June 2024 was $0.2136.
\n
(f) Option Pricing Model
\n
The fair value of the equity-settled Incentive Options granted is estimated as at the date of grant using the Black-Scholes
\n
option valuation model taking into account the terms and conditions upon which the Incentive Options are granted.
\n
No Incentive Options were granted as share-based payments in the financial year ended 30 June 2025 (2024: 1,900,000).
\n
No Incentive Options that were granted as share-based payments expired in the financial year ended 30 June 2025 (2024:
\n
3,700,000).
\n
The following table lists the inputs to the valuation models used for Incentive Options granted by the Group during the last
\n
two years (2025: nil issued):
\n
Options
\n
2024 Inputs
\n
Series 1
\n
Exercise price (A$)
\n
0.650
\n
Grant date share price (A$)
\n
0.400
\n
Dividend yield
\n
(1)
\n
\n
-
\n
Volatility
\n
(2)
\n
\n
100%
\n
Risk-free interest rate
\n
3.93%
\n
Grant date
\n
24 Jul 23
\n
Expiry date
\n
30 Jun 26
\n
Expected life of rights
\n
(3)
\n
(years)
\n
2.94
\n
Fair value at grant date (A$)
\n
0.214
\n
Notes:
\n
(1)
\n
The dividend yield reflects the assumption that the current dividend payout will remain unchanged.
\n
(2)
\n
The expected volatility reflects the assumption that the historical volatility is indicative of future trends, which may not necessarily
\n
be the actual outcome.
\n
(3)
\n
The expected life of the Incentive Options is based on the exercise date, which is taken to be the expiry date.
\n

\n\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag1": { "value": "\n
18. REMUNERATION OF AUDITORS
\n
\n
\n
Amounts received or due and receivable by Ernst & Young Australia for:
\n
\n
\n
- an audit or review of the financial reports of the Company and
\n
any other entity in the Consolidated Group
\n
83,036
\n
132,212
\n
- preparation of income tax return
\n
22,200
\n
48,650
\n
- other taxation services
\n
28,000
\n
-
\n
\n
\n
\n
\n
\n
\n
Amounts received or due and receivable by related practices of Ernst &
\n
Young Australia for:
\n
\n
\n
- an audit or review of the financial reports of the Company
\n
53,129
\n
50,933
\n
- tax services in relation to the Company
\n
81,894
\n
55,768
\n
\n
\n
\n
Total Auditors Remuneration
\n
268,259
\n
287,563
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag2": { "value": "\n
19. SEGMENT INFORMATION
\n
The Consolidated Entity operates in one operating segment and one geographical segment, being uranium exploration in
\n
Spain. This is the basis on which internal reports are provided to the Directors for assessing performance and determining
\n
the allocation of resources within the Consolidated Entity.
\n
The corporate and administrative functions based in Australia are considered incidental to Consolidated Entity\u2019s uranium
\n
exploration activities in Spain. The Group\u2019s interest income is all earned in Australia.
\n
(a) Reconciliation of Non-Current Assets by geographical location
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Spain
\n
10,475
\n
9,444
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag3": { "value": "\n
20. EARNINGS PER SHARE
\n
The following reflects the income data used in the calculations of basic and diluted earnings per share:
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Net loss used in calculating basic and diluted earnings per share
\n
(5,433)
\n
(3,261)
\n
(a) Weighted Average Number of Shares
\n
The following reflects the share data used in the calculations of basic and diluted earnings per share:
\n
\n
Number of Shares
\n
2025
\n
\u2018000
\n
Number of Shares
\n
2024
\n
\u2018000
\n
Weighted average number of ordinary shares
\n
445,797
\n
445,797
\n
Effect of dilutive securities
\n
-
\n
(1)
\n
\n
-
\n
(1)
\n
\n
Weighted average number of ordinary shares and potential ordinary
\n
shares used in calculating basic and diluted earnings per share
\n
445,797
\n
445,797
\n
Notes:
\n
(1)
\n
At 30 June 2025 and 30 June 2024, there were 9,600,000 Options (which represent 9,600,000 potential ordinary shares) which
\n
were not dilutive as they would decrease the loss per share.
\n

\n\n\n
(b) Conversions, Calls, Subscriptions or Issues after 30 June 2025
\n
There have been no conversions to, calls of, or subscriptions for ordinary shares, since the reporting date and before the
\n
completion of this financial report.
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag5": { "value": "\n

\n
21. STATEMENT OF CASH FLOWS
\n
(a) Reconciliation of Net Loss Before Income Tax Expense to Net Cash Flows from Operating Activities
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Net loss before income tax expense
\n
(4,691)
\n
(3,261)
\n
\n
\n
\n
Adjustment for income and expense items
\n
\n
\n
Share-based payments expense
\n
884
\n
877
\n
Other non-cash movements
\n
(54)
\n
(260)
\n
Foreign exchange movement
\n
(888)
\n
63
\n
Changes in operating assets and liabilities
\n
\n
\n
Decrease in trade and other receivables
\n
264
\n
390
\n
(Decrease)/increase in trade and other payables
\n
(125)
\n
694
\n
Net cash outflow from operating activities
\n
(4,610)
\n
(1,497)
\n
\n
\n
\n\n
(b) Reconciliation of Cash and Cash Equivalents
\n
\n
\n
Cash at bank and on hand
\n
73,544
\n
77,295
\n
Bank short term deposits
\n
50
\n
50
\n
\n
73,594
\n
77,345
\n

\n\n\n
(c) Credit Standby Arrangements with Banks
\n
At balance date, the Company had no used or unused financing facilities (2024: None).
\n
(d) Non-cash Financing and Investment Activities
\n
There were no non-cash financing and investment activities for the past two financial years.
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag6": { "value": "\n
(b) Reconciliation of Cash and Cash Equivalents
\n
\n
\n
Cash at bank and on hand
\n
73,544
\n
77,295
\n
Bank short term deposits
\n
50
\n
50
\n
\n
73,594
\n
77,345
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag11": { "value": "\n
(b) Credit Risk
\n
Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its
\n
contractual obligations. This risk arises principally from cash and cash equivalents and trade and other receivables.
\n
There are no significant concentrations of credit risk within the Group. The carrying amount of the Group's financial assets
\n
represents the maximum credit risk exposure, as represented below:
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Current Assets
\n
\n
\n
Cash and cash equivalents
\n
73,594
\n
77,345
\n
Trade and other receivables
\n
322
\n
490
\n
\n
73,916
\n
77,835
\n
Non-current Assets
\n
\n
\n
Other financial assets
\n
134
\n
105
\n
\n
134
\n
105
\n
\n
\n
\n
Total
\n
74,050
\n
77,940
\n
The Group does not have any significant customers and accordingly does not have any significant exposure to ECLs.
\n
Trade and other receivables are expected to be collected in full and the Group has no history of ECLs. With respect to
\n
credit risk arising from cash and cash equivalents, the Group's exposure to credit risk arises from default of the counter
\n
party, with a maximum exposure equal to the carrying amount of these instruments. Credit risk related to balances with
\n
banks is considered low as the Group banks with a financial institution which is considered to have a high credit rating.
\n
As at 30 June 2025, other receivables comprise GST/VAT receivable, accrued interest and other miscellaneous
\n
receivables. Where possible the Group trades only with recognised, creditworthy third parties. It is the Group's policy that
\n
all customers who wish to trade on credit terms are subject to credit verification procedures. In addition, receivable balances
\n
are monitored on an ongoing basis with the result that the Group's exposure to ECLs is not significant.
\n
The Group\u2019s receivables balance consists of GST/VAT refunds from recognised government entities with minimal credit
\n
risk. While and interest receivables and cash and cash equivalents are due and/or held with reputable financial institutions
\n
that are rated the equivalent of investment grade and above.
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag12": { "value": "\n
(c) Liquidity Risk
\n
Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Board's
\n
approach to managing liquidity is to ensure, as far as possible, that the Group will always have sufficient liquidity to meet
\n
its liabilities when due. At 30 June 2025 and 2024, the Group has sufficient liquid assets to meet its financial obligations.
\n
The contractual maturities for cash settled financial liabilities, including estimated interest payments, are provided below.
\n
There are no netting arrangements in respect of financial liabilities.
\n
\n
\u2264 6 months
\n
$000
\n
6 - 12
\n
mont
\n
hs
\n
$000
\n
1 - 5 years
\n
$000
\n
\u2265 5 years
\n
$000
\n
Total
\n
$000
\n
2025
\n
\n
\n
\n
\n
\n
Financial Liabilities
\n
\n
\n
\n
\n
\n
Trade and other payables
\n
1,791
\n
-
\n
-
\n
-
\n
1,791
\n
\n
1,791
\n
-
\n
-
\n
-
\n
1,791
\n
2024
\n
\n
\n
\n
\n
\n
Financial Liabilities
\n
\n
\n
\n
\n
\n
Trade and other payables
\n
1,916
\n
-
\n
-
\n
-
\n
1,916
\n
\n
1,916
\n
-
\n
-
\n
-
\n
1,916
\n
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag13": { "value": "\n
(d) Interest Rate Risk
\n
The Group's exposure to the risk of changes in market interest rates relates primarily to cash and cash equivalents with a
\n
floating interest rate.
\n
These financial assets with variable rates expose the Group to cash flow interest rate risk. All other financial assets and
\n
liabilities, in the form of receivables, security deposits and payables are non-interest bearing.
\n
At balance date, the variable interest rate exposure of the Group's was:
\n
\n
2025
\n
$000
\n
2024
\n
$000
\n
Interest-bearing Financial Instruments
\n
\n
\n
Cash at bank and on hand
\n
73,544
\n
77,295
\n
Bank short term deposits
\n
50
\n
50
\n
\n
73,594
\n
77,345
\n
The Group's cash at bank and on hand and short term deposits had a weighted average variable interest rate at year end
\n
of 3.6% (2024: 4.5%). Subsequent to the year end, the Group's cash at bank and on hand and short term deposits had the
\n
weighted average variable interest rate of 3.6%.
\n
The Group currently does not engage in any hedging or derivative transactions to manage interest rate risk.
\n
(e) Interest rate sensitivity
\n
A sensitivity of three per cent has been selected as this is considered reasonable given the current level of both short term
\n
and long term interest rates. A 3% movement in interest rates at the reporting date would have increased (decreased)
\n
profit and loss by the amounts shown below based on the average amount of interest bearing financial instruments held.
\n
This analysis assumes that all other variables, in particular foreign currency rates, remain constant. The analysis is
\n
performed on the same basis for 2024.
\n
\n
Profit or Loss
\n
Other Comprehensive Income
\n
\n
3% Increase
\n
$000
\n
3% Decrease
\n
$000
\n
3% Increase
\n
$000
\n
3% Decrease
\n
$000
\n
2025
\n
\n
\n
\n
\n
Group
\n
\n
\n
\n
\n
Cash and cash equivalents
\n
2,208
\n
(2,208)
\n
-
\n
-
\n
2024
\n
\n
\n
\n
\n
Group
\n
\n
\n
\n
\n
Cash and cash equivalents
\n
2,320
\n
(2,320)
\n
-
\n
-
\n
(f) Foreign Currency Risk
\n
The Group also has transactional currency exposures. Such exposure arises from transactions denominated in currencies
\n
other than the functional currency of the entity.
\n
The Group currently does not engage in any hedging or derivative transactions to manage foreign currency risk.
\n
The Group is also exposed to foreign currency risk on the Euro, Sterling and US Dollar cash and cash equivalents that it
\n
holds.
\n

\n\n\n

\n
22. FINANCIAL INSTRUMENTS (Continued)
\n\n
(g) Sensitivity analysis for currency risk
\n
A sensitivity of 10 per cent has been selected as this is considered reasonable given historic and potential future changes
\n
in foreign currency rates. This has been applied to the net financial instruments of Berkeley Minera Espa\u00f1a, S.L.U and
\n
Exploraci\u00f3n De Recursos Minerales S.L.U . and to the Euro and Sterling cash and cash equivalents that the Group holds.
\n
This sensitivity analysis is prepared as at balance date.
\n
A 10% strengthening/weakening of the Australian dollar against the Euro at 30 June 2025 of \u20ac14,000 cash held (2024:
\n
\u20ac205,000) would have increased/(decreased) the cash and cash equivalents and profit or loss of the Group by A$2,540
\n
/(A$2,540) (2024: A$33,000 /(A$33,000)).
\n
A 10% strengthening/weakening of the Australian dollar against the Sterling at 30 June 2025 of \u00a3326 cash held (2024:
\n
\u00a3300) would have increased/(decreased) the cash and cash equivalents and profit or loss of the Group by A$70/(A$70)
\n
(2024: A$$60 /(A$60)).
\n
A 10% strengthening/weakening of the Australian dollar against the US Dollar at 30 June 2025 of US$48,043,000 cash
\n
held (2024: US$49,626,000) would have increased/(decreased) the cash and cash equivalents and profit or loss of the
\n
Group by A$7,335,000 /(A$7,335,000) (2024: A$7,492,000 /(A$7,492,000)).
\n
The above analysis assumes that all other variables, in particular interest rates, remain constant. The analysis for 2024
\n
has been performed on the same basis.
\n

\n\n\n
(h) Commodity Price Risk
\n
The Group is exposed to uranium commodity price risk. These commodity prices can be volatile and are influenced by
\n
factors beyond the Group's control. As the Group is currently engaged in exploration and business development activities,
\n
no sales of commodities are forecast for the next 12 months, and accordingly, no hedging or derivative transactions have
\n
been used to manage commodity price risk.
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag15": { "value": "\n
(g) Sensitivity analysis for currency risk
\n
A sensitivity of 10 per cent has been selected as this is considered reasonable given historic and potential future changes
\n
in foreign currency rates. This has been applied to the net financial instruments of Berkeley Minera Espa\u00f1a, S.L.U and
\n
Exploraci\u00f3n De Recursos Minerales S.L.U . and to the Euro and Sterling cash and cash equivalents that the Group holds.
\n
This sensitivity analysis is prepared as at balance date.
\n
A 10% strengthening/weakening of the Australian dollar against the Euro at 30 June 2025 of \u20ac14,000 cash held (2024:
\n
\u20ac205,000) would have increased/(decreased) the cash and cash equivalents and profit or loss of the Group by A$2,540
\n
/(A$2,540) (2024: A$33,000 /(A$33,000)).
\n
A 10% strengthening/weakening of the Australian dollar against the Sterling at 30 June 2025 of \u00a3326 cash held (2024:
\n
\u00a3300) would have increased/(decreased) the cash and cash equivalents and profit or loss of the Group by A$70/(A$70)
\n
(2024: A$$60 /(A$60)).
\n
A 10% strengthening/weakening of the Australian dollar against the US Dollar at 30 June 2025 of US$48,043,000 cash
\n
held (2024: US$49,626,000) would have increased/(decreased) the cash and cash equivalents and profit or loss of the
\n
Group by A$7,335,000 /(A$7,335,000) (2024: A$7,492,000 /(A$7,492,000)).
\n
The above analysis assumes that all other variables, in particular interest rates, remain constant. The analysis for 2024
\n
has been performed on the same basis.
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag16": { "value": "\n
(i) Capital Management
\n
The Group normally defines its Capital as total equity of the Group, being a net asset at 30 June 2025 of $81,368,000
\n
(2024: net asset $84,904,000). The Group manages its capital to ensure that entities in the Group will be able to continue
\n
as a going concern while financing the development of its project through primarily equity-based financing. The Board's
\n
policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future
\n
development of the business. Given the stage of development of the Group, the Board's objective is to minimise debt and
\n
to raise funds as required through the issue of new shares. There were no changes in the Group's approach to capital
\n
management during the year. The Group is not subject to externally imposed capital requirements.
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } }, "Tag17": { "value": "\n
23. SUBSEQUENT EVENTS
\n
As at the date of this report there are no matters or circumstances, which have arisen since 30 June 2025 that have
\n
significantly affected or may significantly affect:
\n
\u2022 the operations, in financial years subsequent to 30 June 2025, of the Consolidated Entity;
\n
\u2022 the results of those operations, in financial years subsequent to 30 June 2025, of the Consolidated Entity; or
\n
\u2022 the state of affairs, in financial years subsequent to 30 June 2025, of the Consolidated Entity.
\n

\n\n", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800JX3V4TPO7TCJ08", "period": "2024-07-01T00:00:00/2025-07-01T00:00:00" } } } }