b'CENTAURUS METALS ANNUAL REPORT 2023Independent Auditors ReportTo the shareholders of Centaurus Metals LimitedReport on the audit of the Financial ReportOpinionWe have audited the Financial Report ofThe Financial Report comprises:Centaurus Metals Limited (the Company). Consolidated statement of financial position as In our opinion, the accompanying Financialat 31 December 2023;Report of the Company is in accordance withConsolidated statement of profit or loss andthe Corporations Act 2001, including:other comprehensive income, Consolidated Giving a true and fair view of the Groups statement of changes in equity, and financial position as at 31 December 2023Consolidated statement of cash flows for the and of its financial performance for the year year then ended;ended on that date; and Notes including a summary of material Complying with Australian Accountingaccounting policies; andStandards and the Corporations RegulationsDirectors Declaration.2001.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 OpinionWe 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.Key Audit MattersKey Audit Matters are those matters that, in our professional judgement, were of most significance in our audit of the Financial Report of the current period.This matter was addressed in the context of our audit of the Financial Report as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on this matter.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.78 ANNUAL REPORT CENTAURUS METALS LIMITED CENTAURUS METALS LIMITED ANNUAL REPORT 79'