b'Independent Auditors ReportTo the shareholders of Centaurus Metals Limited Report on the audit of the Financial ReportOpinion We have audited the Financial Report ofThe Financial Report comprises: Centaurus Metals Limited (the Company).Consolidated Statement of Financial Position In our opinion, the accompanying Financial Reportas at 31 December 2024 of the Company gives a true and fair view,Consolidated Statement of Profit or Loss and including of the Groups financial position as atother Comprehensive Income, Consolidated 31 December 2024 and of its financialStatement of Changes in Equity, and performance for the year then ended, inConsolidated Statement of Cash Flows for the accordance with the Corporations Act 2001, inyear then ended compliance with Australian Accounting Standards and the Corporations Regulations 2001.Consolidated Entity Disclosure Statement and accompanying basis of preparation as at 31 December 2024 Notes, including material accounting policies Directors Declaration. The Group consists of the Company and the entities it controlled at the year-end or from time to time during the financial year. Basis for opinion We conducted our audit in accordance with Australian Auditing Standards. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the Financial Report section of our report.We are independent of the Group in accordance with the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Boards APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant to our audit of the Financial Report in Australia. We have fulfilled our other ethical responsibilities in accordance with these requirements. KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation. Liability limited by a scheme approved under Professional Standards Legislation. CENTAURUS METALS LIMITED ANNUAL REPORT 81'