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Anglesey Mining Plc

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FY2023 Annual Report · Anglesey Mining Plc
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                  The AGM will be held at the offices of DLA Piper, 160 Aldersgate Street
                                London EC1A 4HT on 27 October 2023 at 12 noon

Anglesey Mining plc - Annual report contents

Strategic report
Chairman's statement
Operations
S172 Statement
Directors and governance
Directors' report
Remuneration committee report
Corporate governance
Audit committee report
Financial statements
Report of the auditor
Accounts
Notes to the accounts
Notice of Annual General Meeting
Directors
Corporate information

Glossary

3
6
17

28
29
32
38

39
45
51
69
72
Rear cover

$ - United States dollar unless otherwise stated
CAD - Canadian dollar
AGM - the annual general meeting to be held on 27 October 2023
AIM – the Alternative Investment Market of the London Stock Exchange
CFR - cost and freight, applied to iron ore prices, an Incoterm
DFS - Definitive Feasibility Study
DMS - dense media separation, a process for the elimination

of low-density waste from crushed ore

dmt - dry metric tonne (used in iron ore measurement)
EIA - environmental impact assessment
GIAB - Grängesberg Iron AB, a privately owned Swedish company
JORC - Australasian Joint Ore Reserves Committee - a set of minimum
standards for public reporting and displaying information related
to mineral properties
IRR - internal rate of return
LIM - Labrador Iron Mines Holdings Limited and its group of companies
Mt - million tonnes
Mtpa - million tonnes per annum
NPV - net present value
NSR - net smelter return
OTC - The OTC Markets Group trading stocks in the US off the exchanges
PEA - Preliminary Economic Assessment
PFS - Preliminary Feasibility Study
tonne - metric tonne of 1,000 kilogrammes
SEK - Swedish Krona
t - metric tonne
tpd - tonnes per day

Annual Report 2023

Anglesey Mining plc, a UK mining company

Projects:

100% ownership of the Parys Mountain underground copper-zinc-lead-
silver-gold deposit in North Wales, UK where an independent Preliminary
Economic Assessment announced in January 2021 showed:

 a financial model for an expanded case at 3,000 tpd with a pre-tax

NPV10% of US$120 million, (£96 million), 26% IRR and 12-year mine
life

During the year, Anglesey released an updated resource estimate of 1.3 million
tonnes of Measured resources, 4.0 million tonnes of Indicated resources together
with 11.7 million tonnes of Inferred resources

A 49.7% interest in the Grängesberg Iron project in Sweden, up from
19.9% last year. Anglesey has management rights and a right of first refusal to
increase the Group’s interest to 100%. At Grängesberg, an independent Pre-
Feasibility Study announced on 19 July 2022 showed:

 Probable Ore Reserves of 82.4 million tonnes of supporting a 16-year
mine life with annual production of 2.5 million tonnes of concentrate
grading 70% iron ore

 Post-tax NPV8% of US$688 million with an IRR of 25.9% after tax

A 12% shareholding in Labrador Iron Mines Holdings Limited which holds
Direct Shipping Ore (DSO) deposits of iron in Canada where an independent
Preliminary Economic Assessment of its Houston project published in March
2021 showed:

 Potential for production of 2 million dmt of DSO per year, with an initial
12-year mine life, for total production of 23.4 million dmt of product at
62.2% Fe over the life of the mine

 NPV8% CAD109 million at a conservative base case iron ore price with a

39% IRR and a 12-year mine life

Strategic report - Chairman’s statement

2023

To Anglesey Shareholders

The past year has seen a continuation of global uncertainty generated
by  the  ongoing  conflict  in  Ukraine  and  other  potential  flashpoints.
Globally,  inflation  has  also  remained  stubbornly  high  leading  to  a
‘cost-of-living’ crisis in many countries across the world. Meanwhile,
economic growth has been slow, even in China, which placed a cloud
over metal prices.

Despite  the  global  macro  uncertainty,  very  encouraging  progress  was  made  at  both  our  Parys
Mountain copper-zinc-lead-silver-gold project and our iron ore project in Sweden. While equity
markets remained very challenging for junior companies, we successfully raised £865,000 in May
2022, attracting new institutional investor support, and a further £1.5 million in new financings in
May and July 2023.

Review of Activities

The momentum from the previous year was maintained at Parys Mountain. Strong assays were
received from the White Rock/Engine Zone infill drilling programme, which fed into the mineral
resource update that was completed in April 2023. Importantly, 92% of the White Rock and Engine
Zone resources are now in the Measured and Indicated categories, which represents a significant
increase in confidence – a very important aspect that will feed into the next round of mine design
and optimisation work.

From a permitting perspective, modern mines are required to place significant emphasis on the
management and disposal of tailings. The original planning permissions for Parys Mountain were
based on a conventional valley fill, wet tailings disposal. Modern best practice required a rethink
of  this  method  with  Knight  Piésold  completing  the  conceptual  design  for  a  dry-stack  tailings
management facility in the valley to the south of the mine infrastructure. This conceptual design
highlighted that this location has the potential to store almost 7.0 million tonnes of dry-stacked
tailings, more than sufficient to support the expanded production scenario evaluated in the 2021
Preliminary Economic Assessment.

Environmental  baseline  studies continued  at Parys  Mountain,  and  the  required Pre-Application
Report  was  submitted  to  the  North  Wales  Minerals  and  Waste  Planning  Service,  marking  the
formal  commencement  of  the  consent  process.  This  was  followed  up  with  the  initial  Pre-
Application  Consultation  meeting  between  Anglesey  Mining  and  statutory  consultee  groups,
including Natural Resources Wales, Cadw and multiple Council departments.

In Sweden, a Pre-Feasibility Study Update for the Grängesberg Iron Ore Project was completed in
July 2022 following which discussions commenced with environmental consulting groups to start
planning the baseline environmental studies as recommended in the Pre-Feasibility Update and a
requirement  for  the  Bankable  Feasibility  Study.  During  the  year,  we  increased  our  stake  in
Grängesberg Iron Mines AB, the holding company, to 49.7% through the acquisition of a 29.8%
stake  for  a  value  of  £525,000  from  our  local  partner,  Roslagen  Resources  AB.  Meanwhile,  in
Canada, Labrador Iron Mines continued to advance its Houston direct shipping iron ore project
toward production.

Further details on these operational activities may be found in the Strategic Report.

Anglesey Min ing plc                                                 3

Strategic report - Chairman’s statement

2023

Sudden passing of Howard Miller, Non-Executive Director

It was with great sadness that we reported the death of our esteemed colleague, Howard Miller,
in December 2022. Howard had been a Non-Executive Director of Anglesey since 2001, serving as
Lead Independent Director from 2013 until his passing. Howard had a wealth of knowledge and
experience across all legal, financial and management areas, and provided wise counsel and sound
advice to the Anglesey Board and company management. He will be sadly and fondly missed.

Corporate activity

In  May  2022,  a  Placing  and  Subscription  was  successfully  completed,  raising  gross  proceeds  of
£864,416 with institutional and other investors, including the Chairman and the Chief Executive,
at a price of 3.4 pence per share. After the financial year end, a further £1,500,000 was successfully
raised in May and July 2023 at a price of 1.5p per share, which included a 1 for 2 attaching warrant
with an exercise price of 2.5p per share and an expiry of November 2024. The Chairman and the
Chief Executive also participated in this round of funding.

Metal prices

While base metal prices softened over the last year, particularly zinc, commodities are showing
some overall resilience. Demand for metals that are critical to the global climate transition and
clean  energy  technologies  remains  strong,  and  when  combined  with  the  apparent  lack  of
investment on the supply side, will likely lead to future deficits and higher prices. As a board, we
retain  our  confident  view  that  the  outlook  for  minerals,  particularly  for  the  copper  and  zinc
minerals  at  Parys  Mountain,  and  for  iron  ore  where  we  hold  significant  investments,  is  very
encouraging.

In July 2022 the UK Government published the first-ever UK Critical Minerals Strategy, setting out
its approach to accelerating domestic capabilities, collaborating with international partners and
enhancing  international  markets.  The  strategy,  refreshed  in  March  2023,  aims  to  improve  the
security of supply of critical minerals to safeguard British industries now and in the future, deliver
our clean energy transition and protect national security and defence capability. “Modern society
relies  on  critical  minerals-  from  phones  to  wind  turbines,  from  cars  to  fighter  jets”.  “Almost
everything  we  do  to  communicate,  to  get  around,  to  work  and  to  play,  is  increasingly  based,
directly or indirectly, on minerals extracted from the ground many thousands of miles away”.

Environmental and social focus

The  purpose  and  objective  of  Anglesey  Mining  is  to  create  value  for  shareholders  in  an
environmentally,  socially,  and  ethically  responsible  manner  which  is  also  to  the  benefit  of  all
stakeholders. We place a high priority on environmental, social and governance (ESG) matters, and
we are committed to being a responsible mining company, which maintains mutually beneficial
long-term  relationships  with  key  stakeholders  and  the  local  community.  Readers  are  invited  to
refer to the report on Corporate Governance.

Anglesey Min ing plc                                                 4

Strategic report - Chairman’s statement

2023

Outlook

The  results  from  the  work  completed  at  Parys  Mountain  over  the  last  year  provide  extremely
encouraging support to the 2021 Preliminary Economic Assessment, which demonstrated that a
significant  copper-zinc-lead-silver-gold  mine  can  be  developed  at  Parys  Mountain  with  very
positive financial returns.

In the current year, we are maintaining the previous momentum on all the required elements of
project  development.  Infill  drilling  of  the  large  Northern  Copper  Zone  is  scheduled  to  start  in
October, targeting conversion of a portion of that zone from the inferred resource category to the
higher confidence indicated category.

Permitting activities continue ongoing with the feedback from the Pre-Application Consultation
fine-tuning the Environmental Impact and Social Assessment work programmes. Metallurgical test
work is underway on a trade-off study of pre-concentration methods which will be taken into the
next  round  of  studies  and  design.  Additionally,  the  metallurgical  test  work  will  determine  the
environmental parameters of the tailings product, which forms a critical aspect of the preliminary
tailings design.

All of these activities are required to move the Parys Mountain project into the next stage of study,
prior to a fully committed decision to proceed to production. Completion of each of these stages
is a key requirement for securing the necessary finance to move the project towards production.
While all this work will require some time to complete, it should ensure continuous progress over
the course of the year.

At Grängesberg, we expect to commence the environmental baseline studies during the year, as
recommended in the 2022 Pre-Feasibility Study. Discussions with potential partners are expected
to  continue  as  we  determine  the  most  appropriate  route  to  progress  the  Grängesberg
development opportunity.

In closing I wish to recognise the dedication and enthusiasm of our small management team, led
by  Jo  Battershill,  for  the  significant  progress  made  over  the  past  year,  and  thank  our  board  of
directors for their leadership, as well as consultants and advisors for their contribution. Finally, I
should  welcome  our  new  shareholders  and  thank  them,  and  all  our  shareholders,  for  their
continued support.

John F. Kearney

Chairman of the Board

22 September 2023

Anglesey Mining plc                                                 5

Strategic report - Operations

2023

Strategic report
in  the 
Despite  the  global  geopolitical 
Chairman’s  report,  we  are  very  pleased  to  report  that  the 
recommencement  of  work  at  Parys  Mountain  has  delivered  very 
positive  results  over  the  course  of  the  year.  In  addition,  significant 
progress  was  made  at  our  iron  ore  project  in  Sweden  during  the 
reporting period. 

instability  highlighted 

Parys Mountain continues to gain momentum
The Parys Mountain Cu-Zn-Pb-Ag-Au Project on the Isle of Anglesey hosts a significant polymetallic 
deposit with an updated resource estimate of 16.1Mt grading 1.3% Zn, 1.0% Cu, 0.7% Pb, 15g/t Ag and 
0.2g/t Au. The site has a head frame, a 300m deep production shaft, is connected to grid power, located 
only 20 miles from the port of Holyhead and is well advanced towards permitting for an operation. We 
have freehold ownership of the minerals and much of the surface land on the western portion of the 
property where all the current resources are located. Access to infrastructure is good, political risk is 
low and the project enjoys the support of local people and government. 

An independent Preliminary Economic Assessment (PEA) was completed in January 2021, using the 
three-year trailing metal prices as of September 2020 – US$2.81/lb Cu, US$1.20/lb Zn, US$0.95/lb Pb, 
US$16.67/oz Ag and US$1459/oz Au. Three separate development cases or scenarios were evaluated 
as  part  of  the  PEA,  utilising  planned  mine  tonnages  ranging  from  5.5Mt  at  1,500tpd,  to  11.4Mt  at 
3,000tpd in an expanded case. 
The expanded case produced the most attractive financial returns, indicating a total cash operating 
surplus of more than £408 million over a 12-year mine life, which translated to a pre-tax net present 
value discounted at 10% of over £96 million with an IRR of 26%. 
While the Parys Mountain Project has a long history and a substantial amount of data, much of this 
needs to be updated as an integral part of a Pre-Feasibility Study. The work conducted over the last 
year,  and  much  of  that  planned  for  the  current  year,  is  to  bring  the  data  to  a  sufficient  level  of 
confidence to complete the Pre-Feasibility Study.

Resource update lifts confidence
A series of 10 drill holes for 2,750m were completed early in 2023. These holes were designed to infill 
drill both the White Rock and Engine Zones, collectively referred to as the Morfa Du Zone, and upgrade 
the resource categories across the deposits. 
After receiving the assay results from the drilling and conducting a robust review of the geology, the 
resource interpretation was updated internally resulting in tighter geological constraints being applied. 

Anglesey Minin g plc                                                 6

Strategic report - Operations

2023

inventory.  Overall, 

Micon International Limited  were  then engaged
to  complete  an  independent  mineral  resource
estimate.
The  updated  mineral 
resource  estimate
completed  in  March  2023  introduced  the  first
Measured  resource  to  the  Parys  Mountain
mineral 
the  combined
Measured and Indicated categories now account
for 92%, or 5.3 million tonnes, of the Morfa Du
Zone  –  including  a  Measured  resource  of  1.3
million  tonnes.  Prior  to the  drilling  programme,
78% of the Morfa Du Zone was in the indicated
category.
The importance of lifting the resource confidence
should not be underestimated. Advancing the project from the 2021 Preliminary Economic Assessment
through a Pre-Feasibility Study and subsequent Bankable Feasibility Study will require additional mine
design optimisations. The higher confidence category will ultimately reduce the level of uncertainty
through the mine design process.
The updated mineral resource estimate for the Morfa Du Zone comprises 5.72Mt at 0.36% Cu, 2.30%
Zn, 1.24% Pb, 28/t Ag and 0.28g/t Au (2.0% CuEq or 5.6% ZnEq), as set out in the table below. On a
like-for-like basis, the previous resource estimate of the Morfa Du Zone was 6.9Mt at 0.44% Cu, 2.70%
Zn, 1.40% Pb, 30g/t Ag and 0.24g/t Au (2.2% CuEq or 6.2% ZnEq).

Morfa Du – Mineral Resource Estimate (March 2023)

Grades

Contained Metal

Classification

Tonnes

Cu

Zn

Pb

Ag

Au

Cu

Zn

Pb

Ag

Au

(Mt)

1.30

3.98

0.45

5.72

(%) 

(%) 

(%) 

(g/t) 

(g/t) 

(kt) 

(kt) 

(kt) 

(Moz) 

(koz)

0.33 

2.32 

1.28 

0.37 

2.39 

1.29 

0.40 

1.41 

0.65 

0.36

2.30

1.24

33

27

25

28

0.43 

4.3 

30.4 

16.7 

1.38 

0.23 

14.7 

95.3 

51.4 

3.44 

18.3

29.7

0.25 

1.8 

6.4

2.9 

0.36 

3.6

0.28

20.4

131.7

70.9

5.17

51.3

Table 1 – Morfa Du Mineral Resource Estimate (March 2023)

Measured

Indicated

Inferred

Total

Notes to table:

 Mineral Resources are based on JORC Code definitions



 Metal prices used in the NSR and CuEq calculations were based on US$3,350/t for Zn, US$2,292/t for Pb, US$9,523/t

Operating costs for mining, processing and G&A were modelled at US$45.15/t of mill feed
An Average Value operating cut-off of US$45.15/t has been applied
Payability varies depending on metal (from 70% up to 97.5%)






for Cu, US$25.50oz for Ag and US$1850/oz for Au
Recoveries used in the NSR were based on historical metallurgical testwork and the 2,000t bulk sample processed in
1991 (80% to 82% for Zn, 48% to 80% for Cu, 68% to 78% for Pb, 72% for Ag and 25% for Au to concentrate and 40% for
Au to gravity)
Dilution allowance of 5% included
CuEq – Copper equivalent was calculated using the formula set out below:
CuEq = (Cu grade % x Cu Recovery) + (Zn grade % x Zn recovery % x (Zn price / Cu price)) + (Pb grade % x Pb recovery %
x (Pb price / Cu price)) + (Ag grade g/t / 31.103 x Ag recovery % x (Ag price / Cu price)) + (Au grade g/t / 31.103 x Au
recovery % x (Au price / Cu price))

Anglesey Min ing plc                                                 7

Strategic report - Operations

2023






It is the opinion of Anglesey Mining and the Competent Persons that all elements and products included in the metal
equivalent formula have a reasonable potential to be recovered and sold
Density values were calculated using a linear regression of density versus the combined Cu, Pb, and Zn grade
Rows and columns may not add up exactly due to rounding

The tighter geological constraints removed previous zones of inferred material that were supported by
limited drilling leading to a reduced overall resource estimate however, it is important to note that
these areas still represent key target zones for future drilling.
The resource estimates for the Northern Copper Zone, Garth Daniel and Deep Engine Zone were not
updated and will be the target for the next round of resource work.

Technical work streams well advanced – Geotechnical, Metallurgy and Tailings Management
The 2023 drilling was also designed to provide samples for both geotechnical domain modelling within
the Morfa Du Zone and provide a suitable sample to complete confirmatory metallurgical test work.
From a geotechnical perspective, the drill holes were surveyed with an acoustic televiewer, a downhole
tool that measures and models all the discontinuities within the surrounding rock. This data was then
confirmed through the geotechnical logging of orientated drill core. All of this data was then utilised in
the geotechnical assessment.
During  the  reporting  period,  Knight  Piésold,  one  of  the  world’s  leading  geotechnical  consultants,
completed the geotechnical assessment of the Morfa Du Zone, which highlighted that the assumptions
used in the 2021 Preliminary Economic Assessment were appropriate for the selected stoping method
and  confirmed  the  potential mining  spans.  This  data  will  feed  into  the  next  round  of  underground
designs and optimisation process.
Subsequent to the geological and geotechnical logging of
the  drill  core,  we  dispatched  a  340  kg  sample  to  our
retained  mineral  processing  consultancy  firm,  Grinding
Solutions  Limited  (“GSL”),  comprising  a  blend  of  White
Rock  and  Engine  Zone  with  a  combined  head-grade  of
0.42%  Cu,  3.60%  Zn,  3.08%  Pb,  49g/t  Ag  and  0.7g/t  Au
(3.4% CuEq). The  blend as delivered to GSL is 3.3 (White
Rock) to 1.0 (Engine Zone), similar to the contribution that
is  expected  to  be  delivered  from  the  mine  in  the  early
years, prior to production from the Northern Copper Zone
commencing.
The  metallurgical  testwork  is  designed  to  update  results  from  testwork  conducted  in  2007,  which
demonstrated  that  Dense  Media  Separation  (DMS)  would  upgrade  the  feed  into  the  comminution
circuit with a mass rejection of around 40% and between 3 and 5% associated metal losses. The current
round  of  testwork  will  also  complete  a  trade-off  study  between  DMS  and  X-Ray  based  ore-sorting
technology which is now utilised across many mines around the globe.
If the Parys Mountain ore is suitable for pre-concentrating, the benefits will be significant. Should the
testwork confirm the previous 40% mass rejection and associated metal losses, the designed milling
rate could be significantly smaller than the mining rate with the rejects going back underground to be
used as road base for the decline or stope-fill. Additionally, the 40% mass rejection would significantly
reduce the amount of mine tailings. Both benefits would also lower the capital requirements of mine
development. Ultimately, the decision on whether to include a pre-concentration process or not will
be decided through economic trade-off analyses during the Pre-Feasibility Study.
Knight Piésold also completed the conceptual design of a dry stack tailings management facility. The
historical  planning  permissions  for  Parys  Mountain  assumed  a  conventional  tailings  slurry  storage.

Anglesey Min ing plc                                                 8

Strategic report - Operations

2023

However, the preferred method would now be a dry stack tailings management facility, which is aligned 
with the recommendations from the Global Industry Standard on Tailings Management.
To  integrate  the  filtered  stack  facility  with  the  valley  to  the  south  of  the  mine,  the  stack  has  been 
designed in 10 m lifts and modelled against existing slopes at the north. Under the expanded case 
development proposal, the filtered stack facility would require a capacity of 6.5 million tonnes over 
the proposed 12-year mine life, while also protecting a Special Site of Scientific Interest, related to a 
lichenological interest, located nearby.
The conceptual configuration, size and cross-section of the tailings area are presented below.

Figure 1 – Conceptual design for filtered, dry stack tailings management facility

Environmental assessment and permitting
The  permitting  process  has  changed  significantly  since  1988.  While  we  have  existing  planning 
permissions that relate to the proposed development of the mine, processing plant and tailings storage 
facility, these need to be updated to meet today’s more stringent requirements.

Environmental  and  permitting  activities  have  continued  at  Parys  Mountain  over  the  course  of  the 
period. 
Up to the end of March 2023 the following surveys had been completed:

 Habitat mapping and Habitat suitability


Pond water testing

 Over-wintering and nesting birds


Reptiles and great crested newts





Invertebrates (aquatic and terrestrial)

Soils and agricultural land quality

Anglesey Minin g plc                                                 9

Strategic report - Operations

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Work has also commenced on the following surveys:

 Groundwater testing, which will feed directly into both the infrastructure foundation designs 

and the dry-stack tailings engineering studies
 Air quality, including noise and vibration surveys


Landscape and 

 Heritage

As a former operating mine, the project is classified as a Dormant Site, which requires a Pre-Application 
Inquiry submission to the North Wales Mineral Planning Authority. This Pre-Application Inquiry was 
submitted  in  2022.  A  Pre-Application  Inquiry  meeting  with  the  Mineral  Planning  Authority  and  a 
number of statutory consultees was held on site and in Amlwch in April 2023. The attendees included 
Natural  Resources  Wales,  Cadw,  Anglesey  County  Council  Departments  (Environmental  Health, 
Highways & Transportation, Ecology & Environment and Heritage), Archaeological Planning Services, 
local councillors and members of both Westminster and Welsh governments. 
The  planning  process  allows  for  the  statutory  consultees  to  respond  to  the  proposal  with  any 
comments or queries regarding the project details. A number of responses have now been received 
and  will  be  used  to define  the  limits  of  the  Environmental  Impact and  Social  Assessment  for  Parys 
Mountain.

Bringing the Northern Copper Zone into play
The design, planning and logistics for the first round of infill drilling into the Northern Copper Zone 
since 1974 has now been completed.  
The NCZ was discovered in 1962 after testing an Induced Polarisation geophysical target. The zone is 
interpreted as the downdip extension of the historical open pit mined at Parys Mountain and appears 
as  a  wedge-shaped  block  with  the  thin  edge  (15m  wide)  starting  around  200m  below  surface  that 
extends  down  to  the  thicker  end  (over  100m  width)  at  a  depth  of  around  525m  below  surface.  It 
remains  open  both  along  strike  to  the  east  and  at  depth.  The  locations  of  the  historical  drilling 
intersections are shown below:

Figure 2 – Existing intersections within the Northern Copper Zone and Garth Daniel (long section)

The Northern Copper Zone has a 2012 resource estimate of 9.4Mt at 1.27% Cu, plus minor Au, Ag, Zn 
and Pb credits (1.6% CuEq) – although very few holes were assayed for all the metals. The internal 
resource estimate from the early 1970’s was >30Mt at 0.81% Cu - excluding any by-products – which 
should  not  be  considered  compliant  with  any  modern  JORC  or  CIMM  methodologies  or  NI43-101 
reporting requirements. 

Anglesey Minin g plc                                                 10

Strategic report - Operations

2023

While  very  few  of  the  holes  drilled  before  1980  were  assayed  for  gold,  it  was  recognised  that  the
Northern  Copper  Zone  contains  gold  with  minor  silver,  zinc  and  lead.  Preliminary  metallurgical
testwork completed in 1969 at Lakefield Research in Ontario demonstrated recoveries of up to 93.3%
producing a copper concentrate grading 23.2% Cu – but no testing was conducted on the recovery of
any other metals.
The  proposed  drilling  programme  of  6  holes,  for  3,750m,  could  potentially  provide  multiple  pierce
points across the Northern Copper Zone, the Garth Daniel Zone and the Central Zone, based on current
interpretations. Examples of historical intersections from these zones are detailed in the tables below.

Historical High-grade Intersections
Hole ID Depth Width

(m)

(m)

AMC15  562.7 
A29
351.9 
AMC17  397.7 
561.8 
A53
284.7 
H3

5.2
3.8
11.4
4.8
1.8

(m)

(m)

Historical Lower-grade Intersections
Grade
Hole ID Depth Width
CuEq
(%)
1.2
1.5
2.4
1.2
0.9

349.9 
H34
H30
297.6 
AMC19  313.4 
398.7 
H31
419.4 
H17A 

146.3 
80.9
13.6
50.9
87.0

ZnEq
(%)
3.3
4.3
6.6
3.3
2.5

ZnEq
(%)
37.4
24.0
16.5
15.2
32.3

Grade
CuEq
(%)
13.5
8.6
5.9
5.4
11.7

Table 2 – Historical drilling intersections – high-grade intersections from Garth Daniel and Central Zone, lower grade intersections
from Northern Copper Zone.
Lifting the resource confidence category for the Northern Copper Zone, which is currently all in the
Inferred  category,  is  a  key  target  over  the  next  year.  The  Northern  Copper  Zone  is  projected  to
contribute almost 40% of the mill feed over the 12-year mine life as proposed by the expanded case in
the 2021 Preliminary Economic Assessment.

Base metal prices soften, but fundamentals remain supportive
It  is  now  well  understood  that  the  energy  transition  currently  underway  will  significantly  increase
demand  for  metals  used  in  the  manufacturing  of  electric  vehicles  (EVs)  and  renewable  power
generation facilities. Ultimately, this will require a vast supply response over the next two decades and
a step change in investments from miners. However, mining projects have long lead times and require
large investments. Based on data from the International Energy Agency (IEA), lead times from resource
discovery to production now averages 17-years, which includes 12.5-years from discovery to feasibility
and 4.5 years for planning and construction, which is likely to have a significant impact on the timing
of any supply response. In addition, some established, well-funded mining companies have recently
demonstrated  a  preference  to  ‘buy-versus-build’,  which  potentially  implies  there  are  limited
development options around.
Both EVs and renewable generation are more metal-intensive than fossil fuel-based alternatives, which
will  continue  to  support  metals  demand  as  the  world  transitions  towards  a  carbon-free  economy.
According to the International Bar Association, wind and solar installations require between 8 and 12
times more copper than coal and gas generation capacity and EVs require 3 to 4 times more of the
base metal than internal combustion engine vehicles.
The IEA suggests this transition will lead to a six-fold increase in demand for minerals by 2050 compared
to current levels.  While  the  growth  rates  for  each  metal  will  vary and  will  depend  on  technologies
chosen  for  batteries  and  power generation and  environmental policies,  the  underlying  direction  of
travel for the industry has been set. We continue to remain very confident that the outlook for most
minerals, particularly for the copper and zinc minerals at Parys Mountain, is very encouraging.
Base metal prices were generally weaker throughout the course of the reporting period. While copper
and lead were around 13% lower year-on-year, zinc fell almost 35%. The highs for most of the base

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metals complex were seen in April 2022. Over the same time frame, precious metals were flat. The
entire commodity suite saw lows for the year in September 2022, bought on by underlying financial
and economic indicators pointing to an extended period of weakness across all major geographies and
a  pending  recession.  Consumer  confidence  in  China  and  the  United  States  declined  rapidly  and
purchasing managers indices for construction and manufacturing all pointed to a drop in future orders.
The base case economic model in the PEA utilized three-year trailing metal prices of $2.81/lb copper,
$1.20/lb  zinc,  $0.95/lb  lead,  $16.67/oz  silver,  and  $1,459/oz  gold,  with  an  exchange  rate  of
£1.00/$1.25. We continue to believe that the base case three-year trailing metal prices used in the PEA
are a very conservative starting point. The three-year trailing metal prices to the end of 2022 were
US$3.67/lb copper (31% above the price used in the 2021 PEA), US$1.32/lb Zn (+10%), US$0.93/lb lead
(-2%), US$22.57/oz silver (+35%) and US$1790/oz gold (23%) with an exchange rate of £1.00/US$1.30
(+4%).
Prices  at  14  September  2023,  the  last  practicable  date  before  the  publication  of  this  report,  were
$3.78/lb copper, $1.16/lb zinc, $1.02/lb lead, $22.63/oz silver and $1908/oz gold, with the exchange
rate at £1.00/$1.24. Using these commodity prices, the expanded case pre-tax NPV10% increases from
US$120 million to US$228 million, with pre-tax IRR of 36%, which clearly demonstrate the sensitivity
and leverage of a mine at Parys Mountain to higher metal prices.
At  these  September  2023  metal  prices,  copper  production  from  a  Parys  Mountain  mine  would
represent  50%  of  the  net  smelter  revenue  under  the  expanded  case  while  zinc  and  lead  would
represent 27% and 18% respectively. The PEA indicates production of 75,000 tonnes of copper, 166,000
tonnes of zinc, 80,000 tonnes of lead, over 5 million ounces of silver and 30,000 ounces of gold over
the project’s 12-year mine life, this equates to an average copper equivalent production rate of 14,000
tonnes per year over the proposed life of the operation.

Grängesberg iron ore - a strategic iron ore asset in Europe
On 9 February 2023 the group acquired a further 29.8% of the share capital of Grängesberg Iron AB
(GIAB) – the company that owns the Grängesberg Iron Ore Project, thereby increasing its holding in
GIAB  to  49.7%.  This  was  effected  through  the  purchase  of  a  29.8%  stake  in  GIAB  from  Roslagen
Resources AB (“Roslagen”) and the assignment to Anglesey of 40% of the outstanding subordinated
debt  (nominal  value  £335,000)  owed  to  Roslagen  by  GIAB  for  a  total  consideration  of  £525,000,
satisfied  by a cash payment of £87,000 and the issue  to Roslagen of 14,544,827 ordinary  shares of
Anglesey at a price of 3.0 pence per share to be held in escrow for twelve months from the date of
issue. See Note 14 to financial statements.
In addition to the 49.7% holding, Anglesey also has management rights of GIAB and a reciprocal right
of first refusal over the remaining 50.3%.
The Grängesberg project, located about 200 kilometres north-west of Stockholm, is a substantial iron
ore asset located in a very favourable jurisdiction. Prior to its closure in 1989, due to then prevailing
market conditions, the mine had produced around 180 million tonnes of iron ore.

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In  late  2021,  we  commissioned  an  updated  Pre-Feasibility  Study  on  the  development  of  the
Grängesberg project, which was completed in July 2022. The study demonstrated a very robust project
with production of 2.3 - 2.5 million tonnes per annum of iron ore concentrate grading 70% Fe over an
initial 16-year life, generating strong economic returns, including a NPV8% of US$688 million post-tax.
The study assumed an iron ore price of US$120/t (62% Fe benchmark, CFR China) with sensitivities
indicating a long-term price of US$80/t required to achieve a positive return at a discount rate of 8%.
The study confirmed the previous probable ore reserve estimate of 82.4 million tonnes, which would
support the proposed 16-year mine life at a throughput of 5.3 million tonnes per annum for production
of between 2.3 and 2.5 million tonnes per annum of 70% Fe concentrate.
Micon concluded that the Grängesberg Project demonstrates an economically viable project using the
stated  price  assumptions,  cost  estimates  and  technical  parameters  generated  by  the  PFS,  with  the
sensitivity analysis indicating positive returns can be achieved even with using a 30% lower underlying
iron ore price.

Key Metric

Ore to Mill
Life of Mine
Contained Fe
Recovery
Recovered Fe
Outgoing Concentrate
Concentrate Grade
Average Annual Concentrate Output
Cash Cost *

All-in Sustaining Cost **

Pre-production Capital
Post-tax NPV8%
Post-tax Internal Rate of Return
Project Payback
Average Annual Post-tax Operating
Cashflow
Table 3 - Key financial metrics from the updated 2022 PFS

Unit

Mt
Years
Mt
%
Mt
Mt
% Fe
Mt
US$/t
Conc
US$/t
Conc
US$m
US$m
%
Years
US$m

2022
Updated PFS
82.3
16.0
30.6
85
26.0
37.2
70
2.3
53.60

57.80

399
688
26
3.6
130

* Cash costs are inclusive of mining costs, processing costs, site G&A, transportation charges to port and royalties
** All-in Sustaining Cost includes cash costs plus sustaining capital and closure cost
*** Post-tax Operating Cashflow based on iron ore price forecast of US$120/t China CFR 62% Fe benchmark

In early 2023, a Memorandum of Understanding (MOU) was signed with Mine Storage International to
investigate the potential for Grängesberg to be converted into a Pumped Hydro-Storage project at the
end of the mine’s producing life.
Pumped-Hydro  Storage  is  a  green-energy  storage  solution  that  utilises  water  and  gravity  to  store
electrical  energy.  An  underground  mine  can  provide  a  closed-loop  solution  using  proven,  pumped
hydro-power technology. Essentially, the system involves water being gravity fed through pipes down
a shaft into the turbines, which produce electricity for supply to the grid and also pump the water back
to surface. The mine storage system has a high round-trip efficiency of 75-85% and proven durability.

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The MoU with Mine Storage could lead to numerous future benefits including:






A potential long-term revenue stream from the Grängesberg Mine to enhance the cashflow
Enabling the Circular Economy with existing technology turning a depleted mine into a power
storage asset ensuring generational benefits
A well credentialled Swedish partner and potential exposure to Scandinavian investors

The next stage of work for the Grängesberg project is the commencement of environmental baseline
surveys to feed into an Environmental Impact and Social Assessment, which is a requirement to getting
both  the  environmental  permits  and  development  consent.  Grängesberg  has  the  potential  to  be
restarted as one of Europe’s largest individual producers of iron ore concentrates. When combined
with the high-grade nature of the concentrate and proximity to European steel mills, the asset clearly
demonstrates highly strategic positioning.

Iron Ore - Grade is King
Demonstrating  some  similarities  with  the  previous  year,  the  price  of  iron  ore  exhibited  significant
volatility over the course of the year. During the first half of 2022, iron ore prices displayed upward
momentum buoyed by the potential for Chinese construction activity to increase after the initial Covid
restrictions were lifted, China accounts for about two-thirds of seaborne iron ore demand. However,
the second part of the year told a different story for iron ore, which saw prices cut by almost 50% by
October.  The  weakness  was  driven  by  renewed  worries  over  COVID-19  restrictions  in  China,  plus
concerns over the country’s property sector and cooling global economic growth.
Iron ore prices averaged US$121 per tonne (62% Fe CFR delivered to China) in 2022, down from an
average of US$162 per tonne in 2021.
A  report  from  the  Institute  for  Energy  Economics  and  Financial  Analysis  (IEEFA)  highlights  that
decarbonising the steel industry will require a significant lift in both high-grade iron ore production
and  improved  beneficiation  techniques.  To  reach  a  targeted  net  zero  emissions  by  2050,  global
steelmakers  must  switch  production  methods  from  blast  furnaces  that  consume  coal  to  green
hydrogen-based direct reduced iron (DRI) processes. However, DRI technology is based on Electric Arc
Furnaces (EAFs) and requires a higher grade of iron ore than blast furnaces – typically at least 67%.
DRI-based production of steel emits less carbon dioxide than the traditional blast furnaces and enables
the production of high-quality products in the EAF. High-quality products require the highest quality of
steel scrap; but if scrap is limited, the use of DRI is necessary to guarantee specific qualities. The board
continues  to  believe  that  demand  for  high-grade  Fe  concentrate  will  continue  to  rise,  which  could
potentially support the development of the Grängesberg Iron Ore Project.
The opportunity is now to advance the Grängesberg project through to a Financial Investment Decision.
This could be completed along with securing a strategic investor, offtake partner, separate listing, or a
combination of these options.

Labrador Iron Mines
Labrador Iron Mines Holdings Limited (LIM), in which we hold a 12% interest, continues to progress
plans to develop its Houston Project in the Labrador trough. LIM published a PEA on its Houston Project
in February 2021 which supports its plan to resume iron ore production and demonstrated an initial
12-year mine life with production of 2 million dmt of per year, for total production of 23.4 million dmt
of product at 62.2% Fe over the life of the Houston mine.
The PEA estimates the Houston Project will generate an undiscounted net cash flow of CAD$234 million
and an after-tax net present value at an 8% discount rate of CAD$109 million, and an after-tax internal
rate of return of 39%, under the base case $90/dmt benchmark pricing model. The PEA notes that

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using a spot price of $160/dmt would increase the after-tax NPV8% to CAD$459 million and the after-
tax IRR to 209%.
Anglesey holds 19.29 million LIM shares which on 31 March 2023 were valued in total at $1.7 million,
or approximately £1.4 million (2022 - £1.9 million) on the OTC Market in the United States. This value
had not changed significantly at 22 September 2023.

Financial results and position
There are no revenues from the operation of the properties.
The loss before other comprehensive income for the year ended 31 March 2023 after tax was £961,288
compared to a loss of £693,242 in the 2022 fiscal year. The administrative and other costs excluding
investment income and finance charges were £696,545 compared to £528,045 in the previous year.
This  increase  is  due  to  additional  expenses  in  relation  to  Grängesberg  including  the  administrative
expenses in connection with the acquisition of an increased shareholding this year and feasibility study
costs.
The value of the group’s holding in LIM is reported in other comprehensive income and effectively is
based  on  its  share  price.  This  year  there  is  a  loss  of  £0.5  million  as  the  share  price  declined.  The
outcome is a total comprehensive loss for the year of £1,462,670, compared to a loss of £2,826,957 in
the previous year.
During the year there were no additions to fixed assets (2022 - nil) and £460,118 (2022 - £394,410)
was  capitalised  in  respect  of  the  Parys  Mountain  property  as  mineral  property  exploration  and
evaluation, as the programme of geological and environmental work as well as drilling continued as
described in this Strategic report.
At 31 March 2023 the mineral property exploration and evaluation assets had a carrying value of £16.2
(2022  -  £15.7)  million.  These  carrying  values  are  supported  by  the  results  of  the  2021  Preliminary
Economic Assessment of the Parys Mountain project.
At the reporting date, as detailed in note 10, the directors considered the carrying value of the Parys
Mountain exploration and evaluation assets to determine whether specific facts and circumstances
suggest  there is  any  indication  of  impairment. They carefully considered  the positive results  of  the
resource update completed in March 2023, the independent PEA and the plans for moving the project
forward.  Consequently,  the  directors  concluded  that  there  were  no  facts  and  circumstances  which
materially changed during the year which might trigger an impairment review and that there are no
indicators of impairment.
On 17 May 2022 a placing to institutional investors for cash of 22,829,705 shares at 3.4 pence per share
raising  £864,416  gross  was  completed.  These  funds  will  be  used  for  ongoing  work  on  the  Parys
Mountain project, as well as for general corporate purposes.
Also in May 2022 a new Investor Agreement was concluded with Juno Limited to replace the controlling
shareholder and consolidated working capital agreements. In the new Investor Agreement Juno agreed
to participate in any future equity financing, at the same price per share and on the same terms as the
arm’s-length participants, to maintain its percentage, with the subscription price to be satisfied by the
conversion and consequent reduction of debt, and the company agreed to pay Juno in cash ten percent
of the net proceeds of any such equity financing in further reduction of the debt. The interest rate on
the outstanding debt was reduced from 10% to 5% p.a. from 1 April 2022. In addition, Juno was granted
certain nomination and reporting rights, including the right to nominate two directors to the board, so
long as Juno holds at least 20% of the company’s outstanding shares and one director so long as Juno
holds  at  least  10%  of  the  company’s  outstanding  shares.  This  renegotiation  was  approved  by  an
independent board committee responsible for reviewing and approving any transactions and potential
transactions with Juno. The family interests of Danesh Varma have a significant shareholding in Juno.

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The net effect of the new agreement with the May 2022 financing was that the debt due to Juno was
reduced by £305,499, of which £78,345 was paid in cash and the balance by conversion of debt.
The cash balance at 31 March 2023 was £247,134, compared to £922,177 at 31 March 2022.
At 31 March 2023 there were 295,220,548 ordinary shares in issue (2022 – 248,070,732), the increase
being due to the financing events referred to above. At 12 September 2023 there were 420,093,017
ordinary shares in issue.
Subsequent to the year-end two placings of equity were completed raising £1.5 million gross. See note
29.

Performance
The  Group  holds interests in  exploration and  evaluation  properties and,  until a  mine  is  placed  into
production,  there  are  no  standardised  performance  indicators  which  can  usefully  be  employed  to
gauge performance. The publication of the independent PEA on the Parys Mountain project in January
2021, which built upon the optimisation studies successfully completed over the previous two years,
and included a new expanded mineral resource estimate, with a financial model for an expanded case
at  3,000  tpd  which  indicated  a  pre-tax  NPV10%  of  US$120  million  and  a  26%  IRR,  demonstrated  a
significant improvement on previous studies and steady progress.
The updated mineral resource estimate for the Morfa Du Zone completed in 2023 has increased the
confidence  in  the  geological  model,  which  underpins  the  PEA.  Additionally,  several  other  technical
reports have been completed over the last year that support the findings from the PEA. These include
the  geotechnical  assessment  of  the  underground  area,  the  proposed  dry  stack  tailings  design  and
numerous environmental baseline surveys.
The  completion  of  the  independent  updated  PFS  on  the  Grängesberg  project  demonstrates  a  very
robust project with production of 2.3 - 2.5Mtpa of iron ore concentrate grading 70% Fe over an initial
16-year life, generating strong economic returns, including a NPV8% of US$688 million post-tax using
the stated price assumptions, cost estimates and technical parameters.
The external factors affecting the ability of the Group to move its projects forward are primarily the
demand for metals and minerals, levels of metal prices, and the market sentiment for investment in
mining and mineral exploration companies. These are discussed above, and risks and uncertainties are
dealt with below.

Other activities
The Directors continue to review new properties suitable for advanced exploration or development
that would be complementary to or provide synergies with the existing projects and would be within
the financing capability likely to be available. A number of base metals projects have been identified
as potentially attractive and further early-stage opportunities continue to be evaluated.

Environmental and Social Focus
The purpose and objective of Anglesey Mining is to create value for shareholders in an environmentally,
socially, and ethically responsible manner which is also to the benefit of all stakeholders. Our current
principal activity is to achieve this by developing, building and operating a producing mine at Parys
Mountain and to progress the Grängesberg Iron Ore project in Sweden through to a decision to mine.
There has been an increasing investor focus on ESG matters. These are areas on which we have always
placed high importance, although we have not attempted quantitative measurements, particularly as
having  the  social  licence  to  operate,  and  operating  in  an  environmentally  responsible  manner,  are
critical for the successful operation of any mining project. In Anglesey Mining we place a high priority
on sustainability, and on environmental, social and governance (ESG) matters, and we are committed
to being a responsible mining company, maintaining mutually beneficial long-term relationships with

Anglesey Minin g plc                                                 16

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2023

key stakeholders  and  the  local community.  Readers  are  invited  to refer  to the  report  on  Corporate
Governance.

Section 172 Statement

The Directors, both individually and collectively, believe, in good faith, that throughout the year and at
every meeting of the Board and management when making every key decision, they have acted to
promote the success of the Group for the benefit of its members as a whole, as required by Section
172 of the Companies Act 2006, having regard to the stakeholders and matters set out in section 172(1)
of the Companies Act 2006. The Directors’ Section 172 Statement follows.
Section 172 of the Companies Act is contained in the part of the Act which defines the duties of a
director  and  concerns  the  “duty  to  promote  the  success  of  the  Company”.  Section  172  adopts  an
‘enlightened  shareholder  value’  approach  to  the  statutory  duties  of  a  company  director,  so  that  a
director, in fulfilling his duty to promote the success of the company must act in the way he considers,
in  good  faith,  would  be  most  likely  to  promote  the  success  of  the  Company  for  the  benefit  of  its
members as a whole, and in doing so have regard to other specified factors insofar as they promote
the Company’s interests.
The Board of Anglesey Mining recognises its legal duty to act in good faith and to promote the success
of the Company for the benefit of its shareholders and with regard to the interests of stakeholders as
a  whole  and  having  regard  to  other  matters  set  out  in  Section  172.  These  include  the  likely
consequences in the long term of any decisions made; the interest of any employees; the need to foster
relationships with all stakeholders; the impact future operations may have on the environment and
local communities; the desire to maintain a reputation for high standards of business conduct and the
need to act fairly between members of the Company.
The Board recognises the importance of open and transparent communication with shareholders and
with all stakeholders, including landowners, communities, and regional and national authorities. We
seek to maximise the operation’s benefits to local communities, while minimising negative impacts to
effectively manage issues of concern to society. Shareholders have the opportunity to discuss issues
and provide feedback at any time.
The  application  of  the  Section  172  requirements  can  be  demonstrated  in  relation  to  the  Group’s
operations and activities during the past year as follows.

Having regard to the likely consequences of any decision in the long term
The Group’s purpose and vision are set out in the Chairman’s Letter and in this Strategic Report. The
Board  oversees  strategy  and  is  committed  to  the  long-term  goal  of  the  development  of  the  Parys
Mountain Project. The activities towards that goal are described and discussed in the Strategic Report.
The  Board  remains  mindful  that  its  strategic  decisions  have  long-term  implications  for  the  Parys
Mountain project, and these implications are carefully assessed.
In evaluating alternatives or opportunities the likely consequences of any decision in the long-term are
always considered, together with the potential impact on long-term shareholder value, including key
competitive trends, supply and demand of metals, potential impact on the environment and climate
change considerations, all of which were considered in the preparation of the PEA and in the past year
in the design of the proposed drystacked tailings management facility.

Having regard to the need to foster business relationships with others
This is a mineral exploration and development business, without any regular income and is entirely
dependent upon new investment from the financial markets for its continued operation. The benefits
of maintaining strong relationships with key partners, contractors and consultants are valued. This is
discussed in more detail elsewhere in the annual report. As a  mine development company, the we

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understand that a range of third parties - regulators, contractors, suppliers and potential customers for
the  concentrates  that  would  be  produced  from  a  mine  at  Parys  Mountain  are  relevant  to  the
sustainability of the business.

Having regard to the interests of the employees
The Group currently has two full-time and one part-time employee and is managed by its directors and
a  small  number  of  associates  and  sub-contract  staff.  All  suggestions  together  with  the  views  and
interests of employees are considered in all decision-making.

Having regard to the desirability of maintaining a reputation for high standards of business
conduct
The Board is committed to high standards of corporate governance, integrity, and social responsibility
and to managing our affairs in an honest and ethical manner, as further discussed in the Corporate
Governance  Report.  We  strive  to  apply  ethical  business  practices  and  to  conduct  business  in  a
responsible and transparent manner with the goal of ensuring that Anglesey Mining plc maintains a
reputation for high standards of business conduct and good governance.

Having regard to the impact of operations on the community and the environment
A broad range of stakeholder considerations are taken into account when making decisions and careful
consideration is given to any potential impacts on the local community and the environment. We strive
to maintain good relations with the local community, especially with local businesses in North Wales.
For example, in  connection  with its plans  for  the advancement of  Parys Mountain, discussions and
consultations have been held with the North Wales Minerals and Waste Planning Service and with local
Councils.  In  connection  with  the  Pre-Application  Inquiry  submission  to  the  North  Wales  Mineral
Planning  Authority  a  meeting  with  the  Mineral  Planning  Authority  and  a  number  of  statutory
consultees was held on site and in Amlwch in April 2023. The attendees included Natural Resources
Wales,  Cadw,  Anglesey  County  Council  Departments  (Environmental  Health,  Highways  &
Transportation,  Ecology  &  Environment  and  Heritage),  Archaeological  Planning  Services,  local
councillors and members of both Westminster and Welsh governments.
The Corporate Governance Report discusses how the Directors engage with and have had regard to
the community in which we operate. Further discussion of these activities can be found in this Strategic
Report.
As a mine development company, the Board understands that recognising and having regard to the
potential  impact  our  operations  may  have  on  the  community  and  the  environment,  is  essential  to
underpinning the social licence necessary to operate. In making decisions about the development of a
mine at Parys Mountain, we seek to maximise the benefits to the local community, while minimising
negative impacts, and to effectively manage issues of concern to society. By aligning future operations
to environmental, social and governance performance the Group will seek to deliver on its purpose to
create value through responsible and sustainable mining.

Having regard to the need to act fairly as between members of the Company
The Company has only one class of share in issue and all shareholders benefit from the same rights, as
set  out  in  the  Articles  of  Association  and  as  required  by  the  Companies  Act  2006.  Since  1996
agreements have been in place with Juno Limited, the largest shareholder, which provide that Anglesey
will maintain an independent board and that any transactions between Juno and Anglesey will be at
an arm’s length basis. Effective 31 March 2022, as a further step to strengthen its financial position and
reduce debt, Anglesey entered into a new Investor Agreement with Juno Limited, to amend and replace
the  Controlling  Shareholder  Agreement  and  the  Consolidated  Working  Capital  Agreement.  This

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2023

renegotiation  was  approved  by  an  independent  board  committee  responsible  for  reviewing  and
approving any transactions and potential transactions with Juno.
The Board recognises its legal and regulatory duties and does not take any decisions or actions, such
as selectively disclosing confidential or inside information, that would provide any shareholder with
any unfair advantage or position compared to the shareholders as a whole.

Risks and uncertainties

The Directors have carried out an assessment of the principal risks facing the Group, including those
that would threaten its business model, future performance, solvency or liquidity. In conducting its
business,  the  Group  faces  a  number  of  risks  and  uncertainties,  the  more  significant  of  which  are
described below. The board believes the principal risks are adequately disclosed in this annual report
and that there are no other risks of comparable magnitude which need to be disclosed.
Mineral  exploration  and  mine  development  is  a  high-risk,  speculative  business  and  the  ultimate
success  of  Anglesey  Mining  will  be  dependent  on  the  successful  development  of  a  mine  at  Parys
Mountain, which is subject to numerous significant risks, most of which are outside the control of the
Board.
In reviewing the risks facing the Group, the members of the Board consider they are sufficiently close
to operations and aware of activities to be able to adequately monitor risk without the establishment
of any formal process. There may be risks against which it cannot insure or against which it may elect
not  to  insure  because  of  high  premium  costs  or  other  reasons.  However,  there  are  also  risks  and
uncertainties of a nature common to all mineral projects and these are summarised below.

General mining risks
Actual  results  relating  to,  amongst  other  things,  results  of  exploration,  mineral  resources,  mineral
reserves, capital costs, mining production costs and reclamation and post closure costs, could differ
materially from those currently anticipated by reason of factors such as changes in expected geological
or  geotechnical  structures,  general  economic  conditions  and  conditions  in  the  financial  markets,
changes  in  demand  and  prices  for  minerals  that  are  expected  to  be    produced,  legislative,
environmental and other judicial, regulatory, political and competitive developments in areas in which
the  Group  operates,  technological  and  operational  difficulties  encountered  in  connection  with
activities, labour relations, costs and changing foreign exchange rates and other matters.
The mining industry is competitive in all of its phases. There is competition within the mining industry
for  the  discovery  and  acquisition  of  properties  considered  to  have  commercial  potential.  We  face
competition from other mining companies in connection with the acquisition of properties, mineral
claims,  leases  and  other  mineral  interests as  well as  for  the  recruitment  and  retention of  qualified
employees and other personnel and in attracting investment and or potential joint venture partners to
our properties.

Exploration and development
Exploration  for  minerals  and  development  of  mining  operations  involve  risks,  many  of  which  are
outside our control. Exploration by its nature is subject to uncertainties and unforeseen or unwanted
results are always possible.
Mineral  exploration  and  development  is  a  speculative  business,  characterized  by  a  number  of
significant risks including, among other things, unprofitable efforts resulting not only from the failure
to  discover  mineral  deposits  but  also  from  finding  mineral  deposits  that,  though  present,  are
insufficient in quantity and quality to return a profit from production.
Substantial expenditures are required to develop the mining and processing facilities and infrastructure
at  any  mine  site.  No  assurance  can  be  given  that  a  mineral  deposit  can  be  developed  to  justify

Anglesey Minin g plc                                                 19

Strategic report - Operations

2023

commercial operations or that funds required for development can be obtained on a timely basis and
at an acceptable cost. There can be no assurance that the Group’s current development programmes
will result in profitable mining operations. Current operations are in politically stable environments and
hence unlikely to be subject to expropriation but exploration by its nature is subject to uncertainties
and unforeseen or unwanted results are always possible.

Financing and liquidity risk
The Group has relied on equity financing to fund its working capital requirements and will need to
generate  additional  financial  resources  to  fund  all  future  planned  exploration  and  development
programmes. Developing the Parys Mountain project will be dependent on raising further funds from
various sources. There is no assurance that such additional financial resources and/or positive cash
flows or profitability will be forthcoming.
There  can  be  no  assurance  that  we  will  be  successful  in  obtaining  any  additional  required  funding
necessary to conduct operations on our properties. Failure to obtain additional financing on a timely
basis could cause planned activities and programs to be delayed.
If  additional  financing  is  raised  through  the  issuance  of  equity  or  convertible  debt  securities,  the
interests of shareholders in the net assets of the Group may be diluted.

Metal prices
The prices of metals fluctuate widely and are affected by many factors outside our control. The relative
prices  of  metals  and  future  expectations  for  such  prices  have  a  significant  impact  on  the  market
sentiment  for  investment  in  mining  and  mineral  exploration  companies.  Metal  prices  are  usually
expressed and traded in US dollars and any fluctuations may be either exacerbated or mitigated by
currency fluctuations which affect the revenue which might be received in sterling.

Foreign exchange
LIM is a Canadian company; Angmag AB and GIAB are Swedish companies. Accordingly, the value of
the holdings in these companies is affected by exchange rate risks. Operations at Parys Mountain are
in the UK and exchange rate risks are minor. Most of the cash balance at the year-end was held in
sterling.

Permitting, environment, climate change and social
Operations are subject to environmental legislation and regulations which are evolving in pursuit of
national climate change objectives and in a manner where standards are becoming more stringent.
Mineral  extraction  and  processing  can  have  significant  environmental  impacts.  Mining  operations
require approval of environmental impact assessments and obtaining planning permissions. We hold
planning permissions for the development of the Parys Mountain property, but further environmental
studies and assessments and various approvals and consents will be required to carry out proposed
activities and these may be subject to various operational conditions and reclamation requirements.
There can be no assurance that all permits, licences, permissions and approvals that may be required
for our activities will be obtainable on reasonable terms or on a timely basis.

Employees and personnel
We are dependent on the services of a small number of key executives, specifically the chairman, chief
executive and finance director. The loss of these persons or the inability to attract and retain additional
highly skilled and experienced employees for any areas which might be undertaken in the future may
adversely affect those businesses or operations. A discussion on the composition and assessment of
the Board of Directors is included in the Report on Corporate Governance.

Anglesey Min ing plc                                                 20

Strategic report - Operations

2023

Group Prospects

Recognition of potential opportunities
The recommencement of activities at Parys Mountain is the first stage of bringing the asset back into
the focus of mainstream investors, both retail and institutional. The economics of the project under
the  current commodity pricing  environment make  the  progression  of  Parys Mountain  through  to a
financial investment decision an obvious milestone.
Development of a new mine at Parys Mountain, producing copper, zinc and lead with gold and silver
credits,  can  deliver  economic  growth  in  the  UK,  regional  jobs  for  the  community  and  business
opportunities for local service providers. Importantly, these critical and strategic metals, essential for
the decarbonisation of the economy, are primarily imported into the UK currently. This creates a unique
and timely opportunity, both for Anglesey Mining and for the UK, to develop a new, modern, mine at
Parys Mountain in an environmentally sustainable manner.
A similar view can be held for the Grängesberg Iron Ore Project, where with the Pre-Feasibility Study
update now complete, we have a clear view on the requirements to enable us to advance through to
the  Feasibility  stage.  When  combined  with  the  Labrador  Mines  assets,  Anglesey Mining  has  a  very
valuable and strategic set of iron ore assets that should be progressed with the greatest speed possible,
but within the constraints of the resources available.

Outlook
The potential for a mine development at Parys Mountain remains very strong with results from work
programmes  over  the  last  year  supporting  the  outcomes  from  the  2021  PEA.  Therefore,  we  will
continue to advance the project through additional programmes to enable the commencement of a
detailed Pre-Feasibility Study.
The work programmes approved by the Board for the current year include the following:



Commence infill drilling of the Northern Copper Zone to improve the resource confidence
categories

 Update the Northern Copper Zone mineral resource estimate


Complete the metallurgical testwork for the Morfa Du Zone, including the trade-off study
between DMS and XRT pre-concentration methods
Continue with the environmental and permitting activities



Other work streams to be factored in at Parys Mountain throughout the year include:




Re-optimise the underground development with initial focus on the Morfa Du Zone;
Include results of ongoing metallurgical testwork into the preliminary engineering designs, with a
particular focus on selecting the preferred pre-concentration method;
Preliminary engineering designs for the proposed dry-stack tailings management facility;
Preliminary engineering designs for the process plant; and,



 Updating the site infrastructure plans including decline portal location, temporary mining waste

storage location and supply of utilities.

All of these activities are required to enable the Parys Mountain copper-zinc-lead-silver-gold project to
move from the PEA to a full committed decision to proceed to production. As has been said before,
these steps do take some time to reach fruition and are key requirements to securing the necessary
finance to move the project towards production.

Anglesey Min ing plc                                                 21

Strategic report - Operations

2023

At Grängesberg, the Pre-feasibility Study Update has provided a series of recommendations to progress
the project through to the commencement of a Feasibility Study. The initial work programmes include
the following:

Commencement of the environmental baseline surveys;


 Updating the resource estimate to include domaining of the apatite zones that could produce a

valuable by-product stream; and,

 Updating the reserve estimate to incorporate the proposed alternative mining method (sub-level

open stoping with back fill instead of sublevel caving), which would reduce the risk of any
potential movement on the Export Fault zone.

At a general corporate level, the board will continue to review other opportunities within the global
metals and mining sector.

At the end of March 2023, the group had cash resources of £247,134 and at 12 September 2023 cash
resources of £985,413. Subsequent to the year-end two placings of equity were completed raising £1.5
million. See note 29.

This report was approved by the board of directors on 22 September 2023 and signed on its behalf by:

Jo Battershill
Chief Executive

Anglesey Min ing plc                                                 22

Directors’ report

2023

The directors are pleased to submit their report and the audited accounts for the year ended 31 March
2023.
The principal activities of the group are set out in the Strategic Report which also includes certain matters
relating to financial performance, risk exposure and management, and future developments. The Corporate
Governance statement which follows forms part of this directors’ report.

John F. Kearney  -  Chairman
Jo Battershill  -  CEO
Bill Hooley  -  Deputy Chairman until 7 June 2022

Directors



 Danesh Varma  -  Finance director
 Howard Miller  -  lead non-executive director until 22 December 2022

Andrew King  -   non-executive director
 Namrata Verma  -  non-executive director

Biographical details of the directors are shown at the end of this annual report. It is with great regret that
the directors report the death of Bill Hooley on 7 June 2022 after 16 years of service as a director and of
Howard  Miller  on  22  December  2022.  Howard  had  been  a  director  since  20  December  2001.  All  other
directors remain in office. The responsibilities of the directors are discussed in the Corporate Governance
Report.
The appointment and replacement of directors, is governed by the Articles, the Companies Act and related
legislation. The Articles themselves may be amended by special resolution of the shareholders. Under the
Articles, any director appointed by the board during the year must retire at the AGM following his or her
appointment. In addition, the Articles require that one-third of the remaining directors retire by rotation at
each general meeting and seek re-appointment. However, it has been the practice for some years to submit
re-election resolutions for all directors at each AGM.

Directors’ interests in shares

Director

John Kearney
Bill Hooley
Jo Battershill
Danesh Varma
Howard Miller
Namrata Verma 
Andrew King

23 September 2023

Number
of options

Number of
ordinary
shares

Total

Number
of
options

2,000,000

2,963,808

4,963,808

2,000,000

31 March 2023
Number
of
ordinary
shares
1,297,142

Total

3,297,142

2,800,000
1,500,000

8,251,496
 -

11,051,496
1,500,000

2,800,000
1,500,000

3,584,830
 -

6,384,830
1,500,000

1,000,000
1,000,000

666,666
 -

1,666,666
1,000,000

1,000,000
1,000,000

 -
 -

1,000,000
1,000,000

8,300,000

11,881,970

20,181,970  8,300,000

4,881,972

13,181,972

Number
of
options

31 March 2022
Number
of
ordinary
shares

Total

 -
 -
 -
 -
 -
 -
 -

 -

 -
200,000
1,787,688
 -
 -
 -
 -

 -
200,000
1,787,688
 -
 -
 -
 -

1,987,688

1,987,688

(1) All of these interests are beneficial.
(2) The family interests of Danesh Varma have a significant shareholding of Juno Limited, a connected person,

which has notified an interest in 86,144,396 ordinary shares and 10,769,573 warrants.

(3) Bill Hooley died on 7 June 2022.
(4) Howard Miller died on 22 December 2022.

Anglesey Min ing plc                                                 23

Directors’ report

2023

In addition the following directors held warrants (issued after the year-end) to subscribe for shares as a
result of their subscriptions to the Placing on 16 May 2023:

Director
John Kearney
Jo Battershill
Namrata Verma

23 September 2023
Number of warrants
833,333
666,667
333,333
1,833,333

Directors' share options
Share options were granted on 4 August 2022 as follows. Further details are set out in the Remuneration
section of this report.

Director
John F Kearney
Jo Battershill
Danesh Varma
Howard Miller
Namrata Verma
Andrew King

Options granted 
2,000,000
2,800,000
1,500,000
1,000,000
1,000,000
1,000,000

Exercise Price 
£0.04
£0.04
£0.04
£0.04
£0.04
£0.04

% of share capital at date of grant
0.71%
1.00%
0.54%
0.36%
0.36%
0.36%

Directors’ interests in material contracts

Juno Limited
Juno Limited (Juno), which is registered in Bermuda, holds 20.5% (2022 – 23%) of the ordinary share capital.
Until May 2022 there was a controlling shareholder agreement and working capital agreement with Juno
and note 18 sets out movements under this and the new investor agreement signed in May 2022. Apart
from interest charges, partial repayments and partial debt conversions there were no transactions between
the Group and Juno or its group during the year.
In  May  2022,  a  new  Investor  Agreement  was  concluded  with  Juno  Limited  to  replace  the  controlling
shareholder and consolidated working capital agreements. In the new Investor Agreement Juno agreed to
participate in  any future equity  financing,  at the  same  price  per  share and  on  the  same  terms as  other
arm’s-length  participants,  to  maintain  its  percentage,  with  the  subscription  price  to  be  satisfied  by  the
conversion and consequent reduction of debt, and the company agreed to pay Juno in cash ten percent of
the  net  proceeds  of  such  equity  financing  in  further  reduction  of  the  debt.  The  interest  rate  on  the
outstanding debt was reduced from 10% to 5% p.a. from 1 April 2022. In addition, Juno was granted certain
nomination and reporting rights, including the right to nominate two directors to the board, so long as Juno
holds at least 20% of the company’s outstanding shares and one director so long as Juno holds at least 10%
of the outstanding shares. This renegotiation and new agreement was approved by an independent board
committee responsible for reviewing and approving any transactions and potential transactions with Juno.
The family interests of Danesh Varma have a significant shareholding in Juno.

Grangesberg Iron
John  Kearney  and  Danesh  Varma,  as  nominees  of  the  company,  are  directors  of  Grangesberg  Iron  AB.
Danesh Varma has been associated with the Grangesberg project since 2007 when he became a director of
Mikula  Mining  Limited,  a  company  subsequently  renamed  Eurang  Limited,  previously  involved  in  the
Grangesberg project. He did not take part in the decision to enter into the Grangesberg project when this
was approved by the board in 2014, nor in the decision to increase the group’s stake in Grangesberg during
the  year which  is  described  in  the  Strategic Report.  There is  a  liability  to  Eurang  Limited,  amounting  to
£332,501 at the year-end (2022 – £337,839). See also notes 18 and 24.

Anglesey Min ing plc                                                 24

Directors’ report

2023

Equity raisings during the year
In  a  financing  completed  in  May  2022,  directors  John  Kearney,  Jo  Battershill  and  Namrata  Verma
participated in the placing on the same terms as all other placees.
In accordance with the terms of the Investor Agreement with Juno made in May 2022, Juno converted debt
to equity by way of a direct subscription of shares alongside the placing made in May 2022. See note 24.
As  Juno  Limited  is  a  substantial  shareholder,  and  Jo  Battershill,  John  Kearney  and  Namrata  Verma  are
directors, this transaction is considered to be a related party transaction under the AIM Rules. The directors,
excluding those who participated in the Placing or the Subscription, having consulted with our Nominated
Adviser, J&E Davy, consider that the terms of the transaction are fair and reasonable insofar as shareholders
are concerned.
There are no other contracts of significance in which any director has or had during the year a material
interest.
There  is  a  directors’  and  officers’  liability  insurance  policy  in  force  on  normal  commercial  terms  which
includes third party indemnity provisions.

Substantial shareholders
At 12 September 2023 the following shareholders had notified an interest of more than 3% in the company’s
shares:
Shareholder
Juno Limited
R. McIllree
Roslagen Resources

Holding 
 86,144,396
17,749,999
14,544,827

Percentage
20.5%
4.2%
3.5%

Juno has also notified an interest in 10,769,573 warrants

Shares

Allotment authorities and disapplication of pre-emption rights
The Directors would ideally wish to allot any new share capital on a pre-emptive basis, however in the light
of the Group’s potential requirement to raise further funds for its ongoing exploration and development
programs and working capital, or the acquisition of new mineral ventures or other activities, they believe
that now the Group is on AIM it is appropriate to take advantage of the associated freedoms and to have a
larger amount available for issue at their discretion without pre-emption than had been the case when the
group had a main board listing. At the annual general meeting the Directors will therefore seek a renewal
of the share allotment authorities.
The authority sought in resolution 12 of the meeting is to enable the Directors to allot new shares and grant
rights  to  subscribe  for,  or  convert  other  securities  into,  shares  up  to  a  nominal  value  of  £4,200,000
(420,000,000 ordinary shares) which is approximately 100% of the total issued ordinary share capital at 12
September 2023. The Directors will consider issuing shares if they believe it would be appropriate to do so
in  respect  of  potential  financings  or  business  opportunities  that  may  arise  consistent  with  the  Group's
strategic objectives. The Directors have no immediate intention of exercising this general authority, other
than  in  connection  with  the  potential  issue  of  shares  for  interim  financings  to  fund  working  capital  or
pursuant to the employee share and incentive plans.
The  purpose  of  resolution  13  is  to  authorise  the  Directors  to  allot  new  shares  pursuant  to  the  general
authority given by resolution 12 in connection with a pre-emptive offer or offers to holders of other equity
securities if required by the rights of those securities or as the board otherwise considers necessary, or
otherwise up to an aggregate nominal amount of £4,200,000 (420,000,000 ordinary shares). This aggregate
nominal amount represents approximately 100% of the issued ordinary share capital at 12 September 2023.
This will provide additional flexibility which the Directors believe is in the best interests of the Group in its
present  circumstances.  This  authority  will  expire  on  31  December  2024.  The  Directors  intend  to  seek
renewal of this authority at future annual general meetings.

Anglesey Min ing plc                                                 25

Directors’ report

2023

Rights and obligations attached to shares
The  rights  and  obligations  attached  to  the  ordinary  and  deferred  shares  are  set  out  in  the  Articles  of
Association.  The  deferred  shares  are  non-voting,  have  no  entitlement  to  dividends  and  have  negligible
rights to return of capital on a winding up. Details of the issued share capital are shown in note 20. Details
of employee share schemes are set out in the directors’ remuneration report and in note 21.
Subject to the provisions of the Companies Act 2006, the rights attached to any class may be varied with
the consent of the holders of three-quarters in nominal value of the issued shares of the class or with the
sanction of an extraordinary resolution passed at a separate general meeting of the holders of the shares
of the class. There are no restrictions on the transfer of the shares.

Voting rights
Each ordinary share carries the right to one vote at general meetings. Holders of deferred shares, which are
of negligible value, are not entitled to attend, speak or vote at any general meeting, nor are they entitled
to receive notice of general meetings.
Votes may be exercised at general meetings in relation to the business being transacted either in person,
by proxy or, in relation to corporate members, by corporate representative. The Articles provide those forms
of proxy shall be submitted not less than 48 hours (excluding any part of a day that is not a working day)
before the time appointed for holding the meeting or adjourned meeting.
No member shall be entitled to vote at any meeting unless all monies, if any, presently payable in respect
of their shares have been paid, but no such shares are in issue. Furthermore, no member shall be entitled
to attend or vote at any meeting if he has been served with a notice after failing to provide the Company
with information concerning interests in his shares.

Significant agreements and change of control
There  are  no  agreements  between  the  company  and  its  directors  or  employees  that  provide  for
compensation for loss of office or employment that may occur because of a takeover bid. The share plan
contains provisions relating to a change of control. Outstanding awards and options would normally vest
and become exercisable on a change of control, subject to the satisfaction of any performance conditions.

Employment, community and donations
The group is an equal opportunity employer in all respects and aims for high standards from and for its
employees. The group aims to be a valued and responsible member of the communities that it operates in
or  affects.  The  policies  on  these  matters  are further  discussed  in  the  Report  on  Corporate Governance.
There are no social, community or human rights issues which require the provision of further information
in this report.

Environment and greenhouse gas emissions
There  are  established  policies  and  procedures  to  ensure  that  future  operations  will  be  conducted  in
compliance with all relevant laws and regulations and that will enable the group to meet its high standards
for corporate sustainability and environmental stewardship. Currently the projects are not in operation and
consequently  any  effect  on  the  environment  is  slight,  being  limited  to  the  periodic  operation  of  an
exploratory drilling rig at Parys Mountain together with its support operation as well as usage of two small
offices, where recycling and energy usage minimisation are encouraged. Activities or processes which may
lead to the production of greenhouse gases are minimal. The extent to which these activities together with
the group’s administrative and management functions result in greenhouse gas emissions is impracticable
to estimate and, in any event, less than the amount reportable under the Energy and Carbon Regulations
2018.

Report on payments to governments
The  group  is  required  to  disclose  payments  made  to  governments  in  countries  where  exploration  or
extraction activities are undertaken and hereby reports that no such payments made in the year.

Anglesey Min ing plc                                                 26

Directors’ report

2023

Dividend
The group has no revenues and the directors do not recommend a dividend (2022 – nil).

Going concern and viability
The  directors  have  considered  the  business  activities  of  the  Group  as  well  as  its  principal  risks  and
uncertainties as set out in this report. When doing so they have carefully applied the guidance given in the
‘Guidance on Risk Management, Internal Control and Related Financial and Business Reporting’ issued in
September 2014.
The financial statements are prepared on a going concern basis. The validity of the going concern basis is
dependent on finance being available for the continuing working capital requirements for the foreseeable
future, being a period of at least twelve months from the date of approval of the accounts. Based on the
current cash reserves, there is sufficient finance available for the continuing working capital requirements
on a status quo basis for at least twelve months from the date of the financial statements.
Looking to the period beyond the twelve months covered by current cash resources the Group will need to
generate additional financial resources to progress the ongoing development of the Parys Mountain project
and will require interim  funding  to finance  the further  studies, optimisation and  feasibility  programmes
and,  in  the  longer  term,  senior  financing  to  fund  the  capital  and  development  costs  to  put  the  Parys
Mountain Mine into production. The Group has relied primarily on equity financings to fund its working
capital requirements and will be required to do so in the future to ensure there will be adequate funds for
planned activities and to continue as a going concern. Anglesey Mining plc has operated for more than 30
years, in what at times have been challenging economic and investment climates, and has continued to
attract the necessary investment to continue as a going concern.
The Directors rely upon this long experience and particularly upon the potential of the mineral assets at
Parys Mountain on which Anglesey was founded. These mineral resources are held largely as freehold and
cannot  be  diminished  by  any  act  of  nature.  Given  this  permanency,  both  legally  and  geologically,  the
Directors believe that future funding will  be  found  at least for  the  medium  term of  two years from the
balance sheet date to support the ongoing maintenance and development of the Parys Mountain property.
In making this assessment the directors have substantially relied on the key assumption that the underlying
costs  of  maintenance  and  operation  will  not  change,  that  there are no  unrecognised  liabilities  that  will
become due and on their experience of being able to raise additional investment as and when required
over the last 30 years. Since 1 April 2022 there have been three placings of equity, raising a total of more
than £2 million.
The directors are also evaluating various options regarding proposals for financing and are in continuous
discussions  with  a  range  of  investors.  Based  on  this  experience  there  are  reasonable  expectations  that
financing will continue to be available and therefore the financial statements have been prepared on the
going concern basis. Nevertheless, there is a risk that adequate additional funding may not be available on
a timely basis or on acceptable terms to move the Parys Mountain project through to its full potential and
there is no guarantee that such funding will be available, or that the Group will be successful in raising the
necessary investment to advance the development of the project and put a mine at the Parys Mountain
property into production.

Post balance sheet events
On 16 May 2023, a Placing and Subscription raised, in aggregate, gross proceeds of £1 million. The placing
comprised 64,999,993 shares with certain institutional and other investors at a price of 1.5 pence per share
and  the  subscription  comprised  1,666,666  shares  also  at  a  price  of  1.5p.  Directors  John  Kearney,  Jo
Battershill and Namrata Verma participated in the placing on the same terms as all other placees.
In addition 3,333,333 shares were issued to Jo Battershill in lieu of part of his compensation for the period
between August 2021 and December 2022 in accordance with the terms of his contract.

Anglesey Min ing plc                                                 27

Directors’ report

2023

On  25  July  2023  there  was  a  further  placing  which  raised  gross  proceeds  of  £0.5m.  This  comprised
33,333,329 new ordinary shares with certain institutional and other investors at a price of 1.5 pence per
share.
Warrants with a term of 18 months to subscribe for one ordinary share at a price of 2.5 pence for every two
placing or subscription shares were issued as part of each of these financings. Also in connection with the
financings, broker warrants were issued - see note 29 for details.

Statement of directors’ responsibilities
The Directors are responsible for preparing the annual report and the financial statements in accordance
with applicable law and international accounting standards in conformity with the Companies Act 2006.
The  group  financial  statements  are  also  prepared  in  accordance  with  international  financial  reporting
standards (IFRSs) as applied in the European Union.
Under company law the directors must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the Group and parent Company and of their profit
and loss for that period.
In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;


 make judgements and estimates that are reasonable and prudent;



state that the financial statements comply with IFRSs; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the Group and the parent Company will continue in business.

The  Directors  confirm  that  they  consider  the  annual  report  and  accounts,  taken  as  a  whole,  are  fair,
balanced  and  understandable  and  provide  the  information  necessary  for  shareholders  to  assess  the
Company and Group’s performance, business model and strategy.
The  Directors  are  responsible  for  keeping  adequate  accounting  records  that  are  sufficient  to  show  and
explain the parent Company’s transactions and disclose with reasonable accuracy at any time the financial
position of the parent Company and the Group and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the parent
Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.
Under applicable law and regulations, the directors are also responsible for preparing a Strategic Report,
Directors’ Report, Section 172 Statement, Remuneration Report and Corporate Governance Statement that
comply with that law and those regulations.
The Directors are also responsible for the maintenance and integrity of the Group website.

Auditor
Each of the directors in office at the date of approval of the annual report confirms that so far as they are
aware there is no relevant audit information of which the auditor is unaware. Each director has taken all of
the  steps  which  they  ought  to  have  taken  as  a  director  in  order  to  make  themselves  aware  of  that
information and to establish that the auditor is aware of that information. This confirmation is given and
should be interpreted in accordance with the provisions of section 418 of the Companies Act 2006.

This report was approved by the board of directors on 22 September 2023 and signed on its behalf by:

Danesh Varma
Company Secretary

Anglesey Min ing plc                                                 28

Remuneration committee report

2023

The remuneration committee during the year comprised Howard Miller, John Kearney and Namrata Verma
until  22  December  2022  when  Howard  Miller  passed  away.  No  remuneration  consultants  have  been
engaged or are considered appropriate at this stage of the group’s development.

Directors’ remuneration policy
The  policy  of  the  Remuneration  Committee  with  regard  to  executive  and  non-executive  directors’
remuneration, is to provide a compensation package which will attract, retain and motivate directors of the
calibre and with the experience required, and be consistent with the company’s ability to pay.
We aim to provide a competitive salary and benefits package to employees and executive directors with an
appropriate balance between fixed and performance-related elements.
The  board  has  always  intended  that  the  grant  of  share  options  should  form  part  of  overall  director
remuneration. On 4 August 2022 the options shown in the table later in this report were granted.
The committee recognises that under best practice share options should not be granted to non-executive
directors, however as no revenue or income is generated at present the use of equity incentives in the form
of share option grants is one of the few economically effective ways available to provide remuneration to
the  directors.  Further  the  committee  considers  that  the  use  of  equity  incentives  as  a  part  of  directors’
remuneration is aligned to the long-term interests of shareholders. The remuneration committee takes into
account any views expressed by shareholders when considering remuneration policy and practices.

Performance incentives
The use of traditional performance standards in other industries, such as profitability, is not considered to
be  appropriate  in  the  evaluation  of  executive  performance  in  a  mineral  exploration  and  development
company with no sales or revenue on which to generate income. When approving executive compensation
levels,  the  committee  and  the  board  consider  the  financial  situation  of  the  group  in  a  wider  context
embracing the outlook for the industry and the ongoing development of the Parys Mountain project. It is
expected that in future years the use of equity grants, stock appreciation rights, and or the deferred equity
schemes may also form part of the incentive portion of the remuneration of executive directors.
There is currently no formal incentive bonus plan in place other than under the contract of employment
with the CEO which provides that he will be eligible to be awarded options and performance shares upon
the attainment of various defined targets. Any award of a bonus to executive directors is at the discretion
of the board based upon a recommendation by the Remuneration Committee. In considering the payment
of a bonus to any executive directors, the committee would take into account the individual performance
and efforts of the executive, the progress made by the group in furthering its business plans and the overall
financial position of the group.

Terms and conditions of service
For executive directors it is our policy to keep contract durations, notice periods and termination payments
to a minimum, consistent with industry norms.
All non-executive directors have letters of appointment with a written contract for service and are subject
to annual reappointment at the AGM.

Annual report on remuneration
John  Kearney,  the  Chairman,  does  not  currently  receive  fees  from  the  company;  he  is  employed  and
remunerated  by  Labrador  Iron  Mines  and  was  previously  granted  options  over  shares  under  the  2014
Unapproved Share Option Scheme which he exercised in 2021. In August 2022 he was granted options on
2,000,000 shares under the company’s Unapproved Share Option Scheme as set out in the table below.

Anglesey Min ing plc                                                 29

Remuneration committee report

2023

Jo Battershill, who was appointed as Chief Executive and a director on 1 August 2021, has a written contract
of employment which provides for a minimum notice period of six months and under which he is eligible
to  be  awarded  options  and  performance  shares  upon  the  attainment  of  various  defined  targets.  The
contract provides for a base salary of £120,000 per annum, together with a contribution of 10% of that
figure into a pension scheme. From 1 August 2021, until 31 December 2022 the Chief Executive was paid
£5,000 per month. From 1 January 2023, he was paid £10,000 per month. In May 2023 he was issued with
3,333,333 Ordinary Shares at a price of 1.5 pence per share with a total value of £50,000, in respect of
outstanding salary for the period between August 2021 and December 2022. In August 2022 he was issued
with  500,000  shares  at  2.9  pence  per  share,  a  total  a  value  of  £14,500  as  bonus  remuneration  upon
achieving the defined target of the completion of the updated Prefeasibility Study on the Grangesberg iron
ore project. These shares are subject to a minimum one-year escrow.
In  August  2022  the  Chief  Executive  was  granted  options  over  2,800,000  shares  under  the  company’s
Unapproved Share Option Scheme at an exercise price of 4 pence per share, as described below.
Danesh Varma, the Finance Director and Company Secretary, has written terms of employment specifying
a  salary  of  £12,000  per  annum  with  no  entitlement  to  notice  on  termination.  He  received  two  bonus
payments, £24,000 paid in August 2021 and £12,000 paid in April 2022.
Bill  Hooley,  who  was  Deputy  Chairman  until  his  untimely  death  in  June  2022,  had  written  terms  of
employment specifying a salary of £24,000 per annum together with two bonus payments, £60,000 paid in
August  2021  and  £30,000  payable  in  April  2022,  with  no  other  entitlement  to  notice,  termination  or
bonuses.
The group makes pension contributions in respect of the chief executive at 10% of his salary and at 7% in
respect of other employee salaries.

Directors’ remuneration summary for the years ended 31 March:

Name

Executive
John Kearney
Bill Hooley
Jo Battershill
Danesh Varma
Non-executive
Howard Miller
Andrew King
Namrata Verma
Totals

Salary
and
fees
£

 -
36,000
75,000
24,000

 -
 -
 -
135,000

2023

Bonuses  Pensions

 £

£

 -
 -
14,500
 -

 -
 -
 -
14,500

 -
 -
7,500
 -

 -
 -
 -
7,500

Share
based
remn.
£

10,477
 -
14,668
7,858

 -
5,238
5,238
43,479

Total

£

10,477
36,000
111,668
31,858

 -
5,238
5,238
200,479

Salary
and
fees
£

 -
84,000
40,000
36,000

 -
 -
 -
160,000

2022

Bonuses  Pensions

 £

£

Share
based
remn.
£

 -
 -
 -
 -

 -
 -
 -
 -

 -
 -
1,867
 -

 -
 -
 -
1,867

 -
 -
 -
 -

 -
 -
 -
 -

Total

£

 -
84,000
41,867
36,000

 -
 -
 -
161,867

Share schemes
There are  currently  two  active  share  schemes:  the  2014  Unapproved  Share  Option  Scheme  (the  “USO”
scheme)  and  the  Enterprise  Management  Incentive Scheme  for  employees and  executive  directors (the
“EMI” scheme).
In respect of the USO scheme established in 2014 all directors and employees are eligible to receive options.
The EMI scheme is limited to employees and executive directors.
A total of 10,900,000 options were granted on 4 August 2022 with the following terms: the options have an
exercise price of 4 pence, representing a premium of 38% to the closing share price of 2.9 pence on 3 August
2022. The options are subject to time-based vesting conditions with 25% of options vesting on 31 March
2023, 25% on 30 September 2023, 25% on 31 March 2024 and 25% on 30 September 2024. The options
will lapse on 31 March 2030.

Anglesey Minin g plc                                                 30

Remuneration committee report

2023

9,300,000 of these options were granted under the USO scheme and 1,600,000 options were granted under
the EMI scheme. Those granted to directors are set out below:
Director

Number of
options granted
2,000,000
2,800,000
1,500,000
1,000,000
1,000,000
1,000,000

Exercise Price
per share option
£0.04
£0.04
£0.04
£0.04
£0.04
£0.04

John F Kearney
Jo Battershill
Danesh Varma
Howard Miller
Namrata Verma
Andrew J King
The award of these options represents the first issuance of share options to directors and employees since
September 2016. The options granted to Howard Miller lapsed on his death during the year.

Other components of remuneration
There  were  no  taxable  benefits,  incentive  plans,  bonuses,  share  scheme  interests,  payments  to  past
directors, payments for loss of office or other remuneration or payments which are required to be disclosed
made during the year. There is a table of directors’ interests in shares and options in the directors’ report.

This report was approved by the board of directors on 22 September 2023 and signed on its behalf by:

Danesh Varma
Company Secretary

Anglesey Minin g plc                                                 31

Report on Corporate Governance

2023

Statement of Corporate Governance
Anglesey Mining believes that good corporate governance provides the framework whereby the Board ensures that
the  Company’s  strategy  is  aligned  to  the  interest  of  its  shareholders  and  takes  into  account  the  interest  of  all
stakeholders.
The  Board  of  Anglesey  Mining  is  committed  to  high  standards  of  corporate  governance,  integrity  and  social
responsibility and to managing the Company in an honest and ethical manner. The Chairman is responsible for the
leadership of the Board and for ensuring that the Company has appropriate governance standards in place and that
these requirements are communicated and applied.
The Group seeks to conduct its operations with honesty and fairness and expects its contractors and suppliers to meet
similar  ethical  standards.  The  Board  recognizes  the  importance  of  communicating  with  shareholders and  all
stakeholders in an open and transparent fashion.

Board of Directors
This has been a difficult and upsetting period for the board as two of the seven directors died during the year. The
Board  currently  consists  of  five  directors,  two  of  whom  are  considered  independent.  Profiles  of  the  directors,
summarizing their experience and backgrounds can be found at the end of this Annual Report. Each director is subject
to annual re-election at every AGM,
The Board has overall responsibility for all aspects of business, affairs and operations and has an active engaged role
in  all  decision  making.  The  Board  approves  the  Group’s  strategy  and  expenditure  plans  and  regularly  reviews
operational and financial performance, risk management, and health, safety, environmental and community matters.
Members of the Board are directly involved in decisions and an extensive committee or reporting structure is not
particularly  useful.  Nevertheless,  a  system  of  checks  and  balances  is  in  place  and  all  material  decisions  must  be
approved by the Board. The definition of ‘materiality’ is low, almost all decisions are material and require the approval
of the Board.
The Board is assisted by an Audit Committee and has also established Remuneration and Nomination committees.
All Directors may attend meetings of a committee at the committee’s invitation. There are written terms of reference
for the Audit, Remuneration and Nomination committees, each of which deals with specific aspects of the Group’s
affairs. These are made available to shareholders at each general meeting and are available on the website. The Board
receives periodic reports from all committees where appropriate. Each of the committees has at least one independent
non-executive  director  within  their  composition.  As  well  as  chairing  Board  meetings,  John  Kearney  chairs  the
Nomination committee.
The number of meetings of the Board and of each committee held over the past year is at the end of this report.

The Chairman
The  Chairman,  John  Kearney,  is  responsible  for  the  leadership  of  the  Board  and  for  ensuring  that  appropriate
governance  standards  are  in  place  and  that  these  requirements  are  communicated  and  applied.  The  Chairman’s
primary  role  is  to  create  the  cultural  environment  to  enable  each  director  and  the  Board  as  whole  to  perform
effectively for the benefit of the Group, its shareholders and its wider stakeholders.
He has many years of experience as chairman or director of numerous public mining or exploration companies. He is
not a full-time executive of Anglesey Mining and does not receive compensation (other than an entitlement to share
options).  He  is  employed  and  remunerated  by  Labrador  Iron  Mines  and  divides  his  time  between  several  mineral
companies and other activities. The Chairman’s primary functions include providing leadership and direction to the
Board and ensuring its effectiveness. The Chairman has overall responsibility for corporate governance matters.
The roles of Chairman and Chief Executive are separate.

Audit committee
The Board has established an Audit Committee with formally delegated duties and responsibilities. During the year
the Audit Committee comprised Howard Miller, Namrata Verma and Andrew King until Howard’s death in December
and is now comprised of Andrew King and Namrata Verma. Howard was considered an independent non-executive
director, but is not independent as defined by the Corporate Governance Code because of his long service. Namrata
Verma and Andrew King are both independent non-executive directors.
The  Audit  Committee  assists  the  Board  in  meeting  its  responsibilities  for  internal  control  and  external  financial
reporting.  The  Audit  Committee  meets  at  least  twice  a  year  and  is  responsible  for  ensuring  that  the  financial
information of the Group is properly reported on and monitored, including by conducting reviews of the annual and

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Report on Corporate Governance

2023

interim accounts, the internal control systems and procedures and accounting policies. More information on the work
of the Audit Committee is provided in the Report of the Audit Committee below.

Remuneration committee
The Remuneration Committee comprised Howard Miller (Chairman), John Kearney and Namrata Verma. Following
Howard’s  death  in  December  2022  Namrata  and  John  comprise  the  remuneration  committee.  The  committee  is
responsible for making recommendations on remuneration policy. It determines any contract terms, remuneration
and other benefits, including share options, for each of the executive directors. The remuneration of non-executive
directors is a matter for the Board. No director may be involved in any decisions as to their own remuneration. The
Remuneration  Committee  has  responsibility  for  determining,  within  agreed  terms  of  reference,  the  policy  on
remuneration, including incentive awards.
The  Remuneration  Committee  is  also  responsible  for  recommending  grants  of  options  under  the  Share  Option
Schemes. The use of equity incentives aligned to the long-term interests of shareholders is an effective and efficient
way to compensate directors and accordingly option grants under the Unapproved share option scheme are made to
all directors.
The Directors’ Report on Remuneration and the Report of the Remuneration Committee are set out in other parts of
the Annual Report.

Nomination committee
The  Nomination  Committee was comprised  of  John  Kearney, Howard Miller and Andrew King  Following Howard’s
death in December 2022 John and Andrew comprise the nomination committee. The committee  assists  the  Board
in discharging its responsibilities relating to the composition and make-up of the Board and any committees of the
Board. It is also responsible for periodically reviewing the Board’s structure and identifying potential candidates to be
appointed as directors.
The Nomination Committee is responsible for evaluating the balance of skills, knowledge and experience and the size,
structure and composition of the Board and committees of the Board, retirements and appointments of additional
and replacement directors and committee members and will make appropriate recommendations on such matters.

Internal control
The Board is responsible for the Group’s systems of internal control, financial and otherwise. The key feature of the
financial control system is that the Directors directly monitor all payments and transactions, as well as budgets and
annual  accounts.  Such  system  provides  reasonable  but  not  absolute  assurance  of  the  safeguarding  of  assets,  the
maintenance of proper accounting records and the reliability of financial information. The Board, advised by the audit
committee, has not considered it appropriate to establish an internal audit function at present because of the Group’s
limited operations. The Board has reviewed the effectiveness of the system of internal control as described during the
period and concluded it is effective and adequate.
There are no significant issues disclosed in the Strategic Report and Financial Statements for the year to 31 March
2023  and  up  to  the date  of  approval  of the  Annual Report that  have  required  the Board  to deal  with  any  related
material internal control issues.

Remuneration – non-executive directors
The  non-executive directors did not receive cash  compensation during the  year  ended  31  March  2023  however
options over shares were granted as incentives and partial compensation for their services on 4 August 2022.
The Board is satisfied that the grant of incentive options to directors in lieu of cash compensation is appropriate given
the current stage of development and is aligned with shareholders’ interests and expectations that a high proportion
of available funds are allocated to exploration.

Risks and uncertainties
Mineral exploration and mine development are a high-risk speculative business, and the ultimate success of Anglesey
Mining  will  be  dependent  on  the  successful  development  of  a  mine  at  Parys  Mountain,  which  is  itself  subject  to
numerous significant risks.
The significant risks facing the Group are summarised and discussed in the Strategic Report and the “Going-concern”
risk  is  discussed  in  detail in  the  Directors  Report.  Management of  those  risks is  the  responsibility  of  the  Board  of
Directors which  considers it is sufficiently close to the  Group’s operations and  aware of its activities  to be  able  to
adequately monitor risks within its control without the establishment of any further formal processes.

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Report on Corporate Governance

2023

There is no assurance the Company can maintain the services of its directors or recruit other qualified personnel to
serve as directors. The loss of the services of any of the current directors could have a material adverse effect on the
Group and its prospects.

Directors’ appointment and attendance at Board and committee meetings
During the year ended 31 March 2023 a majority of board and committee meetings were held by telephone or video
conference due to Covid restrictions and attendance at meetings was as follows:

Director
Total number of meetings:

Date appointed

John Kearney
Bill Hooley
Jo Battershill
Danesh Varma
Howard Miller
Andrew King
Namrata Verma

10 November 1994
10 January 2006
1 August 2021
15 November 1994
20 September 2001
20 December 2021
20 December 2021

Board 

Audit

Meetings
Remuneration

Nomination

9
4
9
9
5
6
7

1
2
3

1

1

1

1

All directors are invited to attend the meetings of the Audit Committee and meet with the auditors
Bill Hooley was the Chief Executive until 31 July 2021. He was subsequently appointed as Deputy Chairman
and remained so until his death in June 2022.
Howard Miller was lead non-executive director until his death in December 2022.
Danesh Varma is Finance Director and the Company Secretary.

Corporate Governance Compliance Review
Anglesey was listed on the London Stock Exchange from 1988 to 2022 and throughout that time was in compliance
with  all  the  listing  rules  and  policies  of  the  LSE.  As  the  company  had  a  premium  listing,  it  previously  applied  and
reported on the 2018 UK Corporate Governance Code. On 8 April 2022, following approval from shareholders at an
EGM, Anglesey moved from the Main Board of the LSE to the Alternative Investment Market (AIM). The Directors
believe that the AIM listing will offer greater flexibility regarding corporate transactions, enabling the more rapid and
cost-effective agreement and execution of transactions and financings, and will also provide improved visibility for
Anglesey and enhanced liquidity for investors.
Anglesey believes that throughout  the  year,  it  generally  complied  with  the  spirit  of  the  principles  of  the  2018  UK
Corporate Governance Code, to the extent such principles are applicable in Anglesey’s particular situation and having
regard to the size and resources of the Group. However, some of the principles and many of the provisions are not
applicable to the individual circumstance of Anglesey Mining.
Specifically, for example, the company was not in compliance with the provisions of the Code that require “at least
half” of the Board to be independent non-executive directors. Further it is noted that the Chairman has held that role
for 27 years. In addition, the company awarded share options to non-executive directors, as one of the few effective
and economical ways available to provide some compensation to the directors; this again is not in compliance with
the provisions of the Code.
The  Directors  recognise  the  importance  of  sound  corporate  governance  and,  upon  the  move  to  AIM  adopted
the QCA Corporate Governance Code published by the Quoted Companies Alliance (the “QCA Code”), to the extent
applicable,  as  they  consider  it  more  appropriate  than  the  2018  UK  Corporate  Governance  Code,  having  regard  to  the
company’s size, resources and stage of development
The  QCA  Code  sets  out  10  principles  listed  below,  and  the  following  compliance  report  explains  broadly  how
Anglesey seeks to apply these principles:

Establish a strategy and business model which promote long-term value for shareholders
Anglesey’s  purpose  is  the  development of  a  modern  mine at Parys Mountain,  in  an  environmentally,  socially,  and
ethically responsible manner, producing copper, zinc, lead, gold and silver to create value for shareholders and for the
benefit of all stakeholders. Parys Mountain was the largest copper mine in the UK, and one of the largest copper mines
in the world in the 18th century.

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Report on Corporate Governance

2023

Today,  amidst  the  growing  recognition  that  metals  and  minerals  are  essential  for  addressing  climate  change  and
adapting to a green economy, the Parys Mountain property hosts the largest known deposits of copper, zinc and lead
in the UK. The Board believes that the Parys Mountain property provides an opportunity to develop a sustainable long-
term modern mining operation and business, producing the very minerals that are essential for electrification, energy
storage and extending product lifespan, namely copper, lead and zinc.
In 2021 a new independent Preliminary Economic Assessment of the Parys Mountain project was prepared by Micon
International Limited which demonstrates the potential for a viable mine development and a healthy financial rate of
return. Further details on the progress in the development of the Parys Mountain Project during the year are provided
in the Chairman’s Statement and in the Strategic Report.
The Group also has two other smaller investments, in Canada and in Sweden, both in iron ore, and interestingly both
seeking to breathe renewed life into former world class projects. Iron ore produced from the Schefferville mines in
Labrador fuelled the US steel industry for 30 years after World War Two and Grangesberg was once the largest iron
mine in Sweden. As discussed in the Strategic Report, notable progress was reported on these investments during the
past year.

Seek to understand and meet shareholder needs and expectations
The Board of Directors is committed to maintaining good communications and having constructive dialogue with its
shareholders. Shareholders have the opportunity to discuss issues and provide feedback at any time.  Shareholders
have  access  to  current  information  on  the  Company  through  its  website and through direct contact with the
directors by telephone or email. All  shareholders  will  be  encouraged  to  attend  the  Annual  General  Meeting.

Take into account wider stakeholder and social responsibilities and their implications for long-term success
Anglesey Mining is  committed to high standards  of corporate  social responsibility.  Health, safety, and environmental
protection  are  core  values.  Anglesey seeks  to  ensure  open  and  transparent  communication  with  all stakeholders
including landowners, neighbours, communities, and regional and national authorities.
In  considering  strategy  and  in  making  decisions,  the  Board  takes  into  account  its  wider  stakeholder  and  social
responsibilities and the implications for the long term and seeks to proactively engage key stakeholders on sustainable
development challenges and opportunities in an open and transparent manner. Further details of the actions of the
Directors to promote the success of the Group are included in the Directors Section 172 Statement which is included
as part of the Strategic Report.
Development of a new mine at Parys Mountain can deliver economic growth in the UK, regional jobs and business
opportunities for local service providers. The spin-off effects of mine development would be significant. The minerals
that would be mined at Parys Mountain are those that are necessary for the modern world, copper in electronics, zinc
in construction and medicine, and lead is required for large electric battery storage. None of these important and
essential metals are currently produced in the UK.

Embed effective risk management, considering both opportunities and threats, throughout the organisation
The Board is responsible for the ongoing review and management of risks that could affect the enterprise. Mineral
exploration and mine development are a high-risk speculative business, and the ultimate success of Anglesey Mining will be
dependent on the successful development of a mine at Parys Mountain, which is itself subject to numerous significant risks.
Management of those risks is the responsibility of the Board and often requires the application of judgement based on
experience.
The  significant  risks  facing  the  Company  are  summarised  and  discussed  in  the  Strategic  Report  and  the  “Going-
concern” risk is discussed  in detail  in the Directors  Report. Management  of  those risks  is  the  responsibility of the
Board. A system of checks and balances is in place and all material decisions must be approved by the Board which
considers it is sufficiently close to the Group’s operations and aware of its activities to be able to adequately monitor
risks within the Company’s control without the establishment of any further formal processes.
The  major risks  are outside the control  of  the Board.  They include  risks  of  nature  (the minerals,  the orebody, the
geological strata and operating conditions), risks of the market (world-wide demand and supply of metals) and risk of
investor interest.

Maintain the board as a well-functioning, balanced team led by the chair
This has been a difficult and upsetting year for the board as two directors with broad experience and long and valued
service died during the year. The Board currently consists of five directors, two of whom are considered independent.
The  Board  believes  that  its  members  reflected  and  still  reflect,  among  other  attributes,  experience,  knowledge,
expertise,  judgement,  character  diversity  and  integrity.  The  directors  had  and  continue  to  have  a  broad  diversity,
including  nationality,  ethnicity,  race,  national  origin,  gender  and  other  elements  of  identity.  One  of  the  current

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Report on Corporate Governance

2023

directors  is  a  woman  and  one  is  of  an  ethnic  minority.  The  Board  believes  that  having  directors  with  diverse
backgrounds and experiences enable the Board to consider issues from different perspectives and enhances effective
strategic planning and decision making.
The Directors believe that there are appropriate divisions of responsibilities within the Board and its committees and
between the Board and the executive directors. There is no mandatory retirement age for directors as the Directors
believe their extensive experience outweighs their long service and other issues.
The  Board  supports  a  corporate  culture  focused  on  inclusion  and  gender  diversity,  and  this  is  an  important
consideration is recruitment of new directors, but there are no formal policies in effect regarding these provisions.
The Board has not adopted a specific target for women on the Board as it does not believe that any director should
be chosen largely or solely because of gender, rather it believes that the interests of shareholders are best served by
ensuring that directors are identified from the widest possible group of potentially interested candidates.
John  Kearney  is  the  Chairman,  a  role  he  has  held  since  1994.  He  was  formerly  also  Chief  Executive,  a  role  he
relinquished in 2006. The Board has determined that by continuing as Chairman, John Kearney has provided clear and
consistent leadership on critical strategic objectives and has provided consistent oversight and direction. Mr Kearney’s
track record over 50 years in the minerals industry in a variety of leadership positions, strongly supports the Board’s
conclusion that the shareholders are well served with him leading Anglesey Mining as its Chairman.

Ensure that between them the directors have the necessary up-to-date experience, skills and capabilities
For  the  first part  of  the  reporting  period the  Board  consisted of  seven directors,  three of  whom were  considered
independent. The members come from a variety of professional backgrounds, and collectively have a wide range of
managerial, technical, financial, and legal skills, based on both qualifications and experience, including mineral process
engineering,  accounting,  legal,  financial  and  of  capital  markets.  Collectively  they  possess  significant  relevant
management skills, as well as long experience of having served as directors of numerous other public companies, in
several international jurisdictions. Following the deaths of two directors during 2022, the Board currently consists of
five directors, two of whom are considered independent. The Board is very small, and is again in a period of transition.
We are seeking at least one and preferably two new directors with relevant minerals industry experience.
The Board is responsible for establishing qualifications and skills necessary for effective management, including factors
such  as  professional  experience,  particular  areas  of  expertise,  personal  character,  potential  conflicts  of  interest,
diversity and other commitments.
The  Chairman  has  many  years  of  experience  as  chairman  or  director  of  numerous  public  mining  or  exploration
companies.  The  Directors  are  satisfied  that,  although  small,  there  is  an  appropriate  balance  of  experience  and
qualifications to carry out the Board’s responsibilities effectively, given the current status and stage of development.

 Evaluate board performance based on clear and relevant objectives, seeking continuous improvement
There are no formal policies in effect in respect of measurable objectives of performance and there has been no formal
annual evaluation of the performance of the Board, its committees or the individual directors. The Board of Directors
reviews on an ongoing informal basis the effectiveness and performance of the Board as a whole and the effectiveness
and contribution of individual directors. The Board is again in a period of transition and we are seeking at least one
and preferably two new directors with relevant minerals industry experience to increase the size and enhance the
composition of the Board. The Board is satisfied that it is nevertheless effective and is comprised of a small but strong
team with a breadth of skills, experiences and perspectives. The Directors have not to date taken outside advice in
reviewing performance.
The Board is satisfied that each of the Directors commits sufficient time to the business of the Group and contributes
materially to the governance and operations of the Group.

Promote a corporate culture that is based on ethical values and behaviour
The  Board  is  committed  to  high  standards  of  corporate  governance,  integrity,  and  social
managing operations in an honest and ethical manner.
Certain of the Directors do serve as directors and/or officers of, or have significant shareholdings in, other companies
involved  in  natural  resource  exploration  and  development  and  consequently  there  exists  the  possibility  for  such
Directors to be in a position of conflict. Directors are expected to adhere to all legal requirements in respect of any
transaction or agreement in which they may have a material interest. Directors who have an interest in a transaction
or  agreement  with  the  Company  must  promptly  disclose  that  interest  at  any  meeting  of  the  Board  at  which  the
transaction or agreement will be discussed and abstain from discussions and voting so that the remaining directors
may properly exercise independent judgment. The Board values the participation of directors on the boards of other

responsibility  and  to

Anglesey Minin g plc                                                 36

Report on Corporate Governance

2023

companies in the mineral industry as this provides exposure to developments and other opportunities which are useful
to enhance the experience of the Directors and are potentially beneficial to the Group.

Maintain governance structures and processes that are fit for purpose and support good decision-making
The Board has overall responsibility for all aspects of the business and affairs of the Group and has an active engaged
role in all decision making. The Board approves strategy and expenditure plans and regularly reviews operational and
financial performance, risk management, and health, safety, environmental and community matters. The Chairman
has overall  responsibility  for  corporate  governance  matters.

Communicate how the company is governed and is performing by maintaining a dialogue with shareholders and
other relevant stakeholders
The Board recognises the importance of open and transparent communication with the shareholders and  with all
stakeholders, including landowners, communities, and regional and national authorities. As reported elsewhere in this
Annual Report, a meeting with the Mineral Planning Authority, statutory consultees and other stakeholders was held
on the Parys Mountain site and in the local town of Amlwch in April 2023. The attendees included Natural Resources
Wales, Cadw, Anglesey County Council Departments (Environmental Health, Highways & Transportation, Ecology &
Environment and Heritage), Archaeological Planning Services, local councillors and members of both Westminster and
Welsh governments.
Shareholders have access to current information on our activities primarily though the annual and half year reports
which are sent to shareholders. Further information is available on the website, www.angleseymining.co.uk, which is
updated whenever announcements or press releases are made.
In addition, all shareholders are encouraged to attend the Annual General Meeting. Presentations on our activities are
made at the AGM and at various industry and investor events and discussions are held with shareholders at or after
each of these occasions. In September 2022 a shareholder and investor open-house was held on the Parys Mountain
site at which explanatory presentations were made and planned future activities discussed.
The Chairman, Chief Executive and Finance Director make themselves available to substantial shareholders regularly
to  understand  their  views  on  important  topics.  Shareholders  have  the  opportunity  to  discuss  issues  and  provide
feedback at any time through direct contact with the Directors by telephone or email. Every effort is made to reply
promptly and effectively to appropriate questions and concerns from shareholders on matters relating to business
operations or their shareholdings.
All  significant  concerns  and  complaints  regarding  business  performance  or  governance matters  are  evaluated  and
reported  to  the  Board  of  Directors,  as  appropriate.  Communications  considered  to  be  advertisements  or  sales
material,  or  other  types  of  ‘junk’  messages,  unrelated  to  the  responsibilities  of  the  Board,  are  discarded  without
further action. As a matter of policy, the Directors do not participate in internet or on-line chat rooms.

Anglesey Minin g plc                                                 37

Audit committee report

2023

During the year the audit committee comprised Howard Miller, Namrata Verma and Andrew King until Howard’s death
in  December  and  is  now  comprised  of  Andrew  King  and  Namrata  Verma.  All  committee  members  have  extensive
mineral industry experience and relevant accounting and financial experience. The committee’s terms of reference
have been approved by the board and follow published guidelines. The audit committee’s primary responsibilities are
to establish and monitor the financial risk management systems with particular reference to internal control systems
and to ensure that financial statements and other financial communications are properly prepared and reported.

Financial statements and internal control
The Audit Committee reviews the half-yearly and annual accounts and meets with the external auditor, focusing in
particular on accounting policies and areas of management judgement and estimation. The committee ensures that
the judgements made in applying accounting policies and key sources of estimation uncertainty are properly disclosed
and discussed at the end of note 2 to the accounts and has nothing further to report in respect of them.
The Audit Committee is responsible for monitoring the controls which are in place to ensure the information reported
to the shareholders, taken as a whole, is fair, balanced and understandable and provides the information necessary to
give a true and fair view of the assets, liabilities and financial position of the Group.
The Audit Committee also considers internal control and risk management issues and contributes to the board’s review
of the effectiveness of the systems and procedures for financial reporting, internal control and risk management and
to the disclosure and explanation of the risks faced by the group. These are set out in the Strategic Report.
The Committee notes that the consolidation schedules have been prepared under the direction of the Finance Director
and  is  satisfied  that,  given  the  stage  of  development  of  the  business,  and  the  involvement  of  the  directors  in  all
material decisions, no further internal controls over this process are required.

Internal and external audits
The  Audit  Committee  does  not  believe  that  an  internal  audit  function  is  required  at  present  due  to  the  limited
operations  currently  being  undertaken.  The  Committee  is  available  should  any  personnel  wish  to  make
representations to the committee about the conduct of the affairs of the group.
The Audit Committee oversees the relationship  with the external auditor and meets with the external auditors to
review the planning and scope of the audit and identify key audit matters, and again before approving the annual
financial statements, to review the nature, scope and effectiveness of the audit, and the results of the audit and discuss
any issues which may arise from the audit.
The  Committee  monitors  the  performance  of  the  external  auditor  and  advises  the  board  on  the  appointment  of
external auditors and on their remuneration for both audit and any non-audit work. The Committee also reviews the
effectiveness of the external auditor by enquiries and discussions with the management involved in the audit and with
the finance director.
The Audit Committee also undertakes a formal assessment of the auditor’s independence each year which includes:
a review of any non-audit services provided; discussion with the auditor of all relationships with the Company and any
other  parties  that  could  affect  independence  or  the  perception  of  independence;  a  review  of  the  auditor’s  own
procedures for ensuring the independence of the audit firm and partners and staff involved in the audit, including the
regular rotation of the audit partner and obtaining confirmation from the audit partner that, in his/her professional
judgement, he/she is independent. An analysis of the fee payable to the external audit firm in respect of both audit
and non-audit services during the year is set out in note 4 to the financial statements.
In the early part of 2022 the audit committee agreed with Mazars, auditors between 2008 and 2021, that it would be
appropriate to undertake a formal auditor review and engagement process. Four firms, including Mazars, were invited
to submit proposals and from these UHY Farrelly Dawe White were selected and formally appointed on 13 May 2022.

Andrew King

Namrata Verma

Audit committee members
22 September 2023

Anglesey Minin g plc                                                 38

Independent auditor’s report to the members of Anglesey Mining plc

2023

Independent auditor’s report to the members of Anglesey Mining plc

Opinion
We have audited the financial statements of Anglesey Mining plc (the ‘parent company’) and its subsidiaries (the ‘group’) for the
year ended 31 March 2023 which comprise the Group Income Statement, the Group Statement of Comprehensive Income, the
Group and Company Statements of Financial Position, the Group and Company Statements of Changes in Equity, the Group and
Company Statements of Cash Flows and notes to the financial statements, including a summary of significant accounting policies.

The  financial  reporting  framework  that  has  been  applied  in  their  preparation  is  applicable  law  and  UK  adopted  International
Financial  Reporting  Standards  in  conformity  with  the  Companies  Act  2006  and,  as  regards  the  parent  company  financial
statements, as applied in accordance with the provisions of the Companies Act 2006 and, as regards the group financial statements,
UK adopted International Financial Reporting Standards.

In our opinion, the financial statements have been prepared in accordance with the requirements of the Companies Act 2006 and:







give a true and fair view of the state of the group’s and of the parent company’s affairs as at 31 March 2023 and of the
group’s loss for the year then ended;

the group financial statements have been properly prepared in accordance with UK adopted International Financial Reporting
Standards in conformity with the requirements of the Companies Act 2006; and

the  parent  company  financial  statements  have  been  properly  prepared  in  accordance  with  UK  adopted  International
Financial Reporting Standards in conformity with the requirements of the Companies Act 2006, as applied in accordance with
the provisions of the Companies Act 2006.

Basis for opinion
We  conducted  our  audit  in  accordance  with  International  Standards  on  Auditing  (UK)  (ISAs  (UK))  and  applicable  law.  Our
responsibilities  under  those  standards  are  further  described  in  the  “Auditor’s  responsibilities  for  the  audit  of  the  financial
statements”  section  of  our  report.  We  are  independent  of  the  group  and  the  parent  company  in  accordance  with  the  ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard as applied
to listed entities, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that
the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Material uncertainty related to going concern
In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the
preparation of the financial statements is appropriate.

We draw attention to Note 2 of the financial statements, concerning the applicability of the going concern basis of preparation. As
detailed in the financial statements and the Strategic Report, the group and the parent company are not generating revenue and
are in the process of advancing the Parys Mountain mining project towards development. The business model requires generation
of additional financial resources to progress the ongoing development of the Parys Mountain project.

At  31  March  2023  the  group  and  parent  company  had  net  current  assets  of  £87k  and  £131k  respectively  and  cash  and  cash
equivalents  of  £247k  and  £239k  respectively.  During  the  year,  £864,416  gross  cash  was  raised  in  May  2022  through  a  share
placement  and  post  year  end  £1,000,000  gross  cash  was  raised in  May  2023  with  a  further  £500,000 raised  in  July  2023.  The
directors consider that these cash reserves are sufficient to support the group’s and the parent company’s on-going non-project
related expenditure on a status quo basis for the next 12 months.

In Note 2, the directors explain that:

-

-

-

to date, the group and parent company have relied primarily on equity financings to fund its working capital requirements
and may be required to do so in the future to ensure the group will have adequate funds for its current activities and to
continue as a going concern;

the group will need to generate additional financial resources to progress the ongoing development of the Parys Mountain
project and will require interim funding to finance the further studies, optimisation and feasibility programmes and, in the
longer term, senior financing to fund the capital and development costs to put the Parys Mountain Mine into production.

the  directors  are  actively  pursuing  various  financing  options  and  are  in  discussions  with  a  range  of  investors  regarding
proposals for financing. Whilst these discussions continue, the directors have reasonable expectations that these financing
discussions  will  be  successful  and  therefore  the  financial  statements  have  been  prepared  on  the  going  concern  basis.
Nevertheless, there is a risk that adequate additional funding may not be available on a timely basis or on acceptable terms
to move the Parys Mountain project through to its full potential and there is no guarantee that such funding will be available,
or that the Group will be successful in raising the necessary investment to advance the development of the project and put
a mine at the Parys Mountain property into production.

As stated in Note 2, these events or conditions indicate that a material uncertainty exists that may cast significant doubt on the
group’s and the parent company’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Anglesey Minin g plc                                                 39

Independent auditor’s report to the members of Anglesey Mining plc

2023

Our audit procedures to evaluate the directors’ assessment of the group’s and the parent company's ability to continue to adopt
the going concern basis of accounting included but were not limited to:

 Undertaking an initial assessment at the planning stage of the audit to identify events or conditions that may cast significant

doubt on the group’s and the parent company’s ability to continue as a going concern;

 Making enquiries of the directors to understand the period of assessment considered by them, their plans for group and
company going forward and ensuring that these have been incorporated into their financial projections, the assumptions
they  considered  and  the  implication of  those  assumptions  when  assessing  the  group’s  and  the parent  company’s  future
financial performance;

 Assessing the likelihood of management’s ability to raise additional finance by obtaining a letter of support from Juno Limited

and by considering the funding raised historically;

 Assessing the transparency, completeness, and accuracy of the matters covered in the going concern disclosure by evaluation

of management’s cash flow projections for the forecast period and the underlying assumptions;





Considering  the  results  of  our  audit  of  the  valuation  of  the  intangible  asset  to  determine  whether  limited  headroom  or
impairment would have the potential to deter future investment; and

Evaluating the appropriateness of the directors’ disclosures in the financial statements relating to going concern.

In relation to the group’s and the parent company’s reporting on how it has applied the UK Corporate Governance Code, we have
nothing material to add or draw attention to in relation to the directors’:





statement in the financial statements about whether the directors considered it appropriate to adopt the going concern
basis of accounting; and

identification in the financial statements of any material uncertainties related to the group’s and the parent company’s ability
to continue as a going concern over a period of at least twelve months from the date of approval of the financial statements.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of
this report.
Key audit matters
Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial
statements of the current period and include the most significant assessed risks of material misstatement (whether or not due to
fraud) we identified, including those which had the greatest effect on: the overall audit strategy; the allocation of resources in the
audit; and directing the efforts of the engagement team. These matters were addressed in the context of our audit of the financial
statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

We summarise below the key audit matters in forming our audit opinion above, together with an overview of the principal audit
procedures performed to address each matter and key observations arising from those procedures. The matters set out below are
in addition to the “Material uncertainty related to going concern” above which, by its nature, is also a key audit matter.

These matters, together with our findings, were communicated to those charged with governance through our Audit Completion
Report.

Key audit matter

How our audit addressed key audit matters

Carrying value of Parys Mountain exploration and evaluation
asset (E&E) - (group)

The group’s accounting policy in respect of its exploration and
evaluation  asset 
is  set  out  under  “mineral  property
exploration and evaluation costs” and its accounting policy in
respect  of  impairment  is  set  out  under  “impairment  of
tangible  and  intangible  assets”  in  Note  2  to  the  financial
statements.

The  Group  holds  rights  to  explore  and  mine  the  Parys
Mountain site. At 31 March 2023 the balance sheet includes
an E&E asset of £16.1m.  In January 2021, the group received
a Preliminary Economic Assessment report (PEA) prepared by
Micon International Limited that built on earlier scoping and
optimisation  studies.  The  Group  has  yet  to  move  to  the
development  stage  of  the  Parys  Mountain  project  and  will
need to raise additional funding to move towards production.

Our audit procedures included, but were not limited to:







Evaluating  whether,  under  IFRS  6 Exploration  for  and
Evaluation of Mineral Assets, the asset is appropriately
determined as an E&E asset;

Reviewing  and  challenging  management’s  assessment
with respect to indicators of impairment under IFRS 6;

the  PEA 

Reviewing 
report  prepared  by  Micon
International  Limited  to  assess  whether  it  supports
management’s assertions in their analysis;

 Assessing Micon International Limited’s independence,
objectivity  and  competency  to  act  as  management’s
expert; and



Evaluating  whether  the  relevant  disclosures  in  the
financial statements are reasonable.

Management  have  assessed  the  E&E  asset  for  impairment
indicators under IFRS6 and concluded that no triggers existed
at the year-end. Determining whether impairment indicators
judgement  by  management,
exist 
including 
indicators
prescribed in IFRS 6.

involves  significant 
considering 

impairment 

specific 

Key observations

Based  on  the  work  performed,  nothing  has  come  to  our
attention  which  suggests  that  there  were  unidentified
indicators 
the
management.

impairment  not 

considered  by 

for 

Anglesey Min ing plc                                                 40

Independent auditor’s report to the members of Anglesey Mining plc

2023

Our audit procedures included, but were not limited to:





the 

Considering 
for
impairment indicators on the E&E asset detailed above;
and

the  assessment 

results  of 

Evaluating  whether  the  relevant  disclosures  in  the
financial statements are reasonable.

Key observations

Based  on  the  work  performed,  nothing  has  come  to  our
attention  which  suggests  that  there  were  unidentified
indicators for impairment not considered by the management

Our audit procedures included, but were not limited to:



Reviewing  and  challenging  management’s  assessment
of fair value, including:

o Independent  check  of  LIM’s  share  price  at  31

March 2023;

o Review  of  the  latest  financial  statements  of  LIM;

and

o Check for any other internal or external indicators
of impairment to the investment that contradicts
the fair value at year-end.



Evaluation  of  the  trading  of  LIM’s  shares  on  the  OTC
market to assess whether it constitutes an active market
sufficient to determine fair value under IFRS 9.

Key observations

Based  on  the  work  performed,  nothing  has  come  to  our
attention  that  suggests  that  the  fair  value  of  LIM  is  not
appropriately stated.

There is a risk that if unidentified impairment indicators exist,
the  carrying  value  of  the  E&E  asset  may  not  be  fully
recoverable.

Valuation  of  investment  in  the  subsidiary  Parys  Mountain
Mines Limited (PMM) - (parent company only)

The group’s accounting policies in respect of investments and
impairment of investments are set out under “investments”
and  “impairment of  investments”  in Note  2  to the  financial
statements.

The  primary  asset  within  PMM  is  the  E&E  asset  discussed
above.    There  is  a  risk  that  if  there  are  any  unidentified
impairment indicators that would impact the carrying value
of the E&E asset these may also impact the carrying value in
the parent company of its investment in PMM.

Valuation  of  investment  in  Labrador  Iron  Mines  Holdings
Limited (LIM) - (group)

The group’s accounting policies in respect of investments and
impairment of investments are set out under “investments”
and  “impairment of  investments”  in Note  2  to the  financial
statements.

Under  the  accounting  policy,  financial  assets  classified  and
measured at fair value through other comprehensive income
(FVOCI)  comprise  equity  securities  which  are  not  held  for
trading and which the group has irrevocably elected at initial
recognition to recognise in this category.

The group has a 12% investment in LIM, a Canadian company
with shares traded on the OTC market in the United States,
which holds the Labrador iron ore properties.

The  group’s  investment  in  LIM  is  carried  FVOCI.  In  recent
years, based on the director’s assessment, the investment in
LIM had been carried at a value of £1, reflecting the directors’
view that the value of LIM was uncertain.

At 31 March 2023 the directors assessed the fair value of the
investment in LIM at £1.4m (being measured by the closing
share  price  on  31  March  2023)  resulting  in  a  loss  reported
through other comprehensive income, which had been based
on  improved  iron  ore  prices  and  an  optimistic  PEA  report
which had resulted in stronger market interest in LIM with a
significant  increase  in  its  share  price  at  that  time.    The
directors  have  assessed  the  fair  value  of  LIM  as  being
measured by the closing share price at 31 March 2023, which
has resulted in a loss in value through other comprehensive
income of £514k.

There is a risk that the fair value of investment in LIM is not
stated in line with IFRS 9 requirements.

Our application of materiality and an overview of the scope of our audit
The scope and focus of our audit was influenced by our application of materiality. We apply the concept of materiality both in
planning and performing our audit, and in evaluating the effect of misstatements on our audit and on the financial statements. We
define  financial  statement  materiality to  be  the  magnitude  by  which  misstatements,  including  omissions,  could  reasonably  be
expected to influence the economic decisions taken on the basis of the financial statements by reasonable users.

In  order  to  reduce  to  an  appropriately  low  level  the  probability  that  any  misstatements  exceed  materiality,  we  use  a  lower
materiality level, performance materiality, to determine the extent of testing needed. Importantly, misstatements below these
levels will not necessarily be evaluated as immaterial as we also take account of the nature of identified misstatements, and the
particular circumstances of their occurrence, when evaluating their effect on the financial statements as a whole.

Anglesey Min ing plc                                                 41

Independent auditor’s report to the members of Anglesey Mining plc

2023

Based on our professional judgement, we determined materiality for the financial statements as a whole as follows:

Group

Overall materiality

£246,418

How we determined it

2% of group’s net assets

Rationale for benchmark applied

The  group’s  net  assets  represent  shareholders’  funds  and  we  have
determined  this  measure  to  be  the  principal  benchmark  within  the
financial  statements  relevant  to  shareholders,  as  the  group  does  not
generate revenue and is in pre-production phase.

Performance materiality & specific
materiality

Performance  materiality  is  set  as  70%  of  overall  materiality,  being
£201,269.

Reporting threshold

Parent company

Overall materiality

Specific materiality of £57,505 is used for the audit of the Group Income
Statement.

5% of financial statement materiality, being £14,376.

£246,418

How we determined it

2% of the parent company’s net assets

Rationale for benchmark applied

We considered net assets to be the most appropriate benchmark, as the
parent company is non-trading and holds mainly subsidiary investments.

Performance materiality

Performance  materiality  is  set  at  70%  of  overall  materiality,  being
£172,492.

Reporting threshold

5% of financial statement materiality, being £12,321.

We agreed with the Audit Committee that we would report to them all individual misstatements in excess of £15,000 identified
during the audit, as well as differences below that threshold that in our view, warrant reporting on qualitative grounds. We also
report to the Audit Committee on disclosure matters that we identified when assessing the overall presentation of the financial
statements.

As part of designing our audit, we assessed the risk of material misstatement in the financial statements, whether due to fraud or
error, and then designed and performed audit procedures in response to those risks. In particular, we looked at where the directors
made subjective judgements such as making assumptions on significant accounting estimates.

We tailored the scope of our audit to ensure that we performed sufficient work to be able to give an opinion on the financial
statements as a whole. We used the outputs of a risk assessment, our understanding of the group and the parent company, their
environment, controls and critical business processes, to consider qualitative factors in order to ensure that we obtained sufficient
coverage across all financial statement line items.

Our group audit scope included an audit of the group and parent company financial statements of Anglesey Mining plc. Based on
our risk assessment, all entities within the group were subject to full scope audit and was performed by the group audit team.

At the parent level we also tested the consolidation process and carried out analytical procedures to confirm our conclusion that
there were no significant risks of material misstatement of the aggregated financial information.
Other information
The directors are responsible for the other information. The other information comprises the information included in the annual
report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not
cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon.

In  connection  with  our  audit  of  the  financial  statements,  our  responsibility  is  to  read  the  other  information  and,  in  doing  so,
consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the
audit  or  otherwise  appears  to  be  materially  misstated.  If  we  identify  such  material  inconsistencies  or  apparent  material
misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material
misstatement  of  the  other  information.  If,  based  on  the  work  we  have  performed,  we  conclude  that  there  is  a  material
misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Anglesey Min ing plc                                                 42

Independent auditor’s report to the members of Anglesey Mining plc

2023

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, the part of the directors’ remuneration report to be audited has been properly prepared in accordance with the
Companies Act 2006.

In our opinion, based on the work undertaken in the course of the audit:





the  information  given  in  the  Strategic  Report  and  the  Directors’  Report  for  the  financial  year  for  which  the  financial
statements are prepared is consistent with the financial statements;

the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception
In light of the knowledge and understanding of the group and the parent company and their environment obtained in the course
of the audit, we have not identified material misstatements in the strategic report or the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report
to you if, in our opinion:







adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been
received from branches not visited by us; or

the  parent  company  financial  statements  and  the  part  of  the  directors’  remuneration  report  to  be  audited  are  not  in
agreement with the accounting records and returns; or

certain disclosures of directors’ remuneration specified by law are not made; or

 we have not received all the information and explanations we require for our audit; or



a corporate governance statement has not been prepared by the parent company.

Responsibilities of Directors
As  explained  more  fully  in  the  directors’  responsibilities  statement  set  out  on  page  28,  the  directors  are  responsible  for  the
preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement,
whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group’s and the parent company’s ability to
continue  as  a  going  concern,  disclosing,  as  applicable,  matters  related  to  going  concern  and  using  the  going  concern  basis  of
accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no
realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our  objectives  are  to  obtain  reasonable  assurance  about  whether  the  financial  statements  as  a  whole  are  free  from  material
misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is
a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material
misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial
statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our
responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which
our procedures are capable of detecting irregularities, including fraud is detailed below.

Based on our understanding of the group and the parent company and their industry, we identified that the principal risks of non-
compliance with laws and regulations related to employment law, general data protection regulation, health and safety regulation,
local legislation in places of operations, extractive industries transparency initiative and anti-bribery, and we considered the extent
to which non-compliance might have a material effect on the financial statements.

In  identifying  and  assessing  risks  of  material  misstatement  in  respect  to  irregularities  including  non-compliance  with  laws  and
regulations, our procedures included but were not limited to:

 At the planning stage of our audit, gaining an understanding of the legal and regulatory framework applicable to the group
and parent company, the structure of the group, the industry in which they operate and considered the risk of acts by the
group and the parent company which were contrary to the applicable laws and regulations;

 Discussing  with the directors and management the policies and procedures  in place regarding compliance with laws and

regulations;

 Discussing amongst the engagement team the identified laws and regulations, and remaining alert to any indications of non-

compliance; and

Anglesey Min ing plc                                                 43

Independent auditor’s report to the members of Anglesey Mining plc

2023

 During the audit, focusing on areas of laws and regulations that could reasonably be expected to have a material effect on
the financial statements from our general commercial and sector experience and through discussions with the directors (as
required by auditing standards), from inspection of the parent company’s and group’s regulatory and legal correspondence
and review of minutes of directors’ meetings in the year. We also considered those other laws and regulations that have a
direct impact on the preparation of financial statements, such as the Companies Act 2006 and FCA rules.

Our procedures in relation to fraud included but were not limited to:

 Making enquiries of the directors and management on whether they had knowledge of any actual, suspected  or alleged

fraud;

 Gaining an understanding of the internal controls established to mitigate risks related to fraud;

 Discussing amongst the engagement team the risks of fraud such as opportunities for fraudulent manipulation of financial
statements, and determined that the principal risks were related to posting manual journal entries to manipulate financial
performance, and management bias through judgements and assumptions in significant accounting estimates, in particular
in relation to the identification of indicators of impairment to the exploration and evaluation asset, assessment of the fair
value of investment in the subsidiary Parys Mountain Mines Limited and assessment of the fair value of investment in entities
that are not subsidiaries; and

 Addressing the risks of fraud through management override of controls by performing journal entry testing.

The primary responsibility for the prevention and detection of irregularities including fraud rests with both those charged with
governance and management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve
collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

The risks of material misstatement that had the greatest effect on our audit, whether due to fraud or error, are discussed under
“Key audit matters” within this report.

A further description of our responsibilities is available on the Financial Reporting Council’s website at
www.frc.org.uk/auditorsresponsibilities.
Other matters which we are required to address
Following the recommendation of the audit committee, we were appointed by the Board of Directors on 13 May 2022 to audit the
financial statements for the year ended 31 March 2023.

The non-audit services prohibited by the FRC’s Ethical Standard were not provided to the group or the parent company and we
remain independent of the group and the parent company in conducting our audit.

Our audit opinion is consistent with the additional report to the audit committee.
Use of the audit report
This report is made solely to the parent company’s members as a body in accordance with Chapter 3 of Part 16 of the Companies
Act 2006. Our audit work has been undertaken so that we might state to the parent company’s members those matters we are
required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept
or assume responsibility to anyone other than the parent company and the parent company’s members as a body for our audit
work, for this report, or for the opinions we have formed.

____________________________________________

Michael Bellew (Senior Statutory Auditor)
for and on behalf of UHY Farrelly Dawe White Limited
Registered Auditors & Accountants

FDW House, Blackthorn Business Park,
Coe’s Road, Dundalk,
Co. Louth,
Ireland.
A91 RW26

Date: 22 September 2023

Anglesey Min ing plc                                                 44

Financial statements

2023

Group income statement

All attributable to equity holders of the company

All operations are continuing

                           £

                           £

 Notes

Year ended 31
March 2023

Year ended 31
March 2022

 Revenue
 Expenses
 Equity-settled employee benefits
 Investment income
 Finance costs

 Foreign exchange movement

 Loss before tax

 Taxation

 Loss for the period

 Loss per share
 Basic - pence per share
 Diluted - pence per share

 -
 (696,545)
 (57,229)
1,288
 (208,961)

159

 (961,288)

 -

 -
 (528,045)
 -
24
 (165,248)

27

 (693,242)

 -

 (961,288)

 (693,242)

 (0.3)p
 (0.3)p

 (0.3)p
 (0.3)p

21
6
7

4

8

9
9

Group statement of comprehensive income

 Loss for the period

 (961,288)

 (693,242)

Other comprehensive income

Items that may subsequently be reclassified to profit or loss:

Change in fair value of investment
Foreign currency translation reserve

14

 (514,170)
12,788

 (2,139,322)
5,607

 Total comprehensive loss for the period

 (1,462,670)

 (2,826,957)

Anglesey Min ing plc                                                 45

Financial statements

2023

Group statement of financial position

Assets

 Non-current assets
 Mineral property exploration and evaluation
 Property, plant and equipment
 Investments
 Deposit

 Current assets
 Other receivables
 Cash and cash equivalents

 Total assets

Liabilities

 Current liabilities
 Trade and other payables

 Net current assets

 Non-current liabilities
 Loans
 Long term provision

 Total liabilities

 Net assets

Equity

 Share capital
 Share premium
 Currency translation reserve
 Retained losses

 Notes

31 March 2023
               £

31 March 2022
               £

10
11
14
15

16

16,171,821
204,687
2,033,185
124,586

18,534,279

49,635
247,134

296,769

15,711,703
204,687
2,024,342
123,811

18,064,543

57,123
922,177

979,300

18,831,048

19,043,843

17

 (209,988)

 (366,418)

 (209,988)

 (366,418)

86,781

612,882

 (4,194,721)
 (50,000)

 (4,307,095)
 (50,000)

 (4,244,721)

 (4,357,095)

 (4,454,709)

 (4,723,513)

14,376,339

14,320,330

8,463,039
12,443,741
 (72,138)
 (6,458,303)

7,991,541
11,453,789
 (84,926)
 (5,040,074)

18
19

20

Total shareholders' funds

14,376,339

14,320,330

The financial statements of Anglesey Mining plc which include the notes to the accounts were approved
by the board of directors, authorised for issue on 22 September 2023 and signed on its behalf by:

John F. Kearney, Chairman

Danesh Varma, Finance Director

Anglesey Min ing plc                                                 46

Financial statements

2023

Company statement of financial position

 Notes

31 March 2023
       £

31 March 2022
       £

 Assets

 Non-current assets
 Investments

 Current assets
 Other receivables
 Cash and cash equivalents

 Total assets

 Liabilities

 Current liabilities
 Trade and other payables

 Net current assets

 Non-current liabilities
 Loan

 Total liabilities

 Net assets

 Equity

 Share capital
 Share premium
 Retained losses

 Shareholders' equity

13

16

17

18

20

16,052,055

14,911,173

16,052,055

14,911,173

8,925
238,663

247,588

10,920
921,043

931,963

16,299,643

15,843,136

 (116,534)

 (232,596)

 (116,534)

 (232,596)

131,054

699,367

 (3,862,220)

 (3,969,256)

 (3,862,220)

 (3,969,256)

 (3,978,754)

 (4,201,852)

12,320,889

11,641,284

8,463,039
12,443,741
 (8,585,891)

7,991,541
11,453,789
 (7,804,046)

12,320,889

11,641,284

The company reported a loss for the year ended 31 March 2023 of £839,074 (2022 - £682,937). The financial statements
of Anglesey Mining plc registered number 1849957 which include the notes to the accounts were approved by the
board of directors, authorised for issue on 22 September 2023 and signed on its behalf by:

John F. Kearney, Chairman

Danesh Varma, Finance Director

Anglesey Min ing plc                                                 47

Financial statements

2023

Statements of changes in equity
All attributable to equity holders of the company.

 Group

 Equity at 1 April 2021

 Total comprehensive loss for the year:
 Loss for the year

 Exchange difference on
      translation of foreign holding
 Total comprehensive loss for the year

 Transactions with owners:

 Shares issued
 Share issue expenses

 Equity at 31 March 2022

 Total comprehensive loss for the year:

 Loss for the year
 Change in fair value of investment

 Exchange difference on
     translation of foreign holding

 Total comprehensive loss for the year

 Transactions with owners:
 Shares issued
 Share issue expenses
 Equity-settled employee benefits
 Equity at 31 March 2023

 Company

 Equity at 1 April 2021

 Total comprehensive loss for the year:
 Loss for the year

 Total comprehensive loss for the year

 Transactions with owners:

 Shares issued
 Share issue expenses

 Equity at 31 March 2022

 Total comprehensive loss for the year:

 Loss for the year

 Total comprehensive loss for the year

 Transactions with owners:
 Shares issued
 Share issue expenses
 Equity-settled employee benefits
 Equity at 31 March 2023

 Share
capital

 Share
premium

 Currency
translation
reserve

 Retained
losses

 Total

   £

7,765,591

   £
10,941,509

   £
 (90,533) 

   £
 (2,207,510) 

    £
16,409,057

 -

 -

 -

 -

 -

 -

 -
 -

 (693,242)
 (2,139,322) 

 (693,242)
 (2,139,322)

5,607

 -

5,607

5,607

 (2,832,564) 

 (2,826,957)

225,950
 -

542,280
 (30,000)

 -
 -

 -
 -

768,230
 (30,000)

7,991,541

11,453,789

 (84,926) 

 (5,040,074) 

14,320,330

 (961,288)
 (514,170)

 (961,288)
 (514,170)

 -

 -

 -

 -

12,788

 -

12,788

12,788

 (1,475,458) 

 (1,462,670)

471,498
 -
 -

1,070,916
 (80,964)
 -

 -
 -
 -

 -
 -
57,229

1,542,414
 (80,964)
57,229

8,463,039

12,443,741

 (72,138) 

 (6,458,303) 

14,376,339

 Share
capital
   £

7,765,591

 Share
premium
   £
10,941,509

 Retained
losses
   £
 (7,121,109) 

 Total

    £
11,585,991

 -

 -

 -

 -

 (682,937)

 (682,937)

 (682,937)

 (682,937)

225,950
 -

542,280
 (30,000)

 -
 -

768,230
 (30,000)

7,991,541

11,453,789

 (7,804,046) 

11,641,284

 -

 -

 -

 -

 (839,074)

 (839,074)

 (839,074)

 (839,074)

471,498
 -
 -

1,070,916
 (80,964)
 -

 -
 -
57,229

1,542,414
 (80,964)
57,229

8,463,039

12,443,741

 (8,585,891) 

12,320,889

Anglesey Min ing plc                                                 48

Financial statements

2023

Group statement of cash flows

Operating activities

 Loss for the period

 Adjustments for:
 Investment income
 Finance costs
 Equity-settled employee benefits
 Shares issued as a bonus
 Foreign exchange movement

Movements in working capital
 Decrease/(increase) in receivables
 (Decrease)/increase in payables

Net cash used in operating activities

Investing activities

 Investment income
 Mineral property exploration and evaluation
 Investment

Net cash used in investing activities

Financing activities

 Issue of share capital
 Loan repayment

Net cash generated from financing activities

Net (decrease)/increase in cash and cash equivalents
 Cash and cash equivalents at start of period
 Foreign exchange movement

 Cash and cash equivalents at end of period

16

Notes

Year ended 31
March 2023

Year ended 31
March 2022

                           £

                           £

6
7
21

 (961,288)

 (693,242)

 (1,288)
208,961
57,229
14,500
 (159)

 (24)
165,248
 -
 -
 (27)

 (682,045)

 (528,045)

7,494
 (120,146)

 (794,697)

507
 (499,450)
 (86,668)

 (585,611)

783,451
 (78,345)

705,106

 (675,202)
922,177
159

247,134

 (25,742)
165,620

 (388,167)

 -
 (319,680)
 -

 (319,680)

738,230
 -

738,230

30,383
891,767
27

922,177

Anglesey Min ing plc                                                 49

Financial statements

2023

Company statement of cash flows

 Notes

22

21

Operating activities

 Loss for the period
 Adjustments for:
 Equity-settled employee benefits
 Investment income
 Finance costs
 Shares issued as a bonus

Movements in working capital
 Decrease/(increase) in receivables
 (Decrease)/increase in payables

Net cash used in operating activities

Investing activities

 Investment income
 Investments and long-term loans

Net cash used in investing activities

Financing activities

Share issues net of expenses
Loan repayment

Net cash generated from financing activities

Net (decrease)/increase in cash and cash equivalents
 Cash and cash equivalents at start of period

 Cash and cash equivalents at end of period

16

Year ended 31
March 2023
       £

Year ended 31
March 2022
       £

 (839,074)

 (682,937)

57,229
 (507)
198,463
14,500

 -
 -
154,234

 (569,389)

 (528,703)

1,995
 (116,062)

 (3,472)
165,829

 (683,456)

 (366,346)

507
 (704,537)

 -
 (334,304)

 (704,030)

 (334,304)

783,451
 (78,345)

705,106

 (682,380)
921,043

238,663

738,230
 -

738,230

37,580
883,463

921,043

Anglesey Mining plc                                                 50

Notes to financial statements

2023

1   General information

Anglesey Mining plc is domiciled and incorporated in England and Wales under the Companies Act with registration number 1849957.
The nature of the group’s operations and its principal activities are set out in note 3 and in the strategic report. The registered office
address is shown at the end of this report.
These financial statements are presented in pounds sterling because that is the currency of the primary economic environment in which
the group has been operating. Foreign operations are included in accordance with the policies set out in note 2.

2   Significant accounting policies

Basis of Accounting
The consolidated financial statements of the Group and the Company financial statements have been prepared in accordance with UK-
adopted  International  Accounting  Standards  in  conformity  with  the  requirements  of  the  Companies  Act  2006.  These  financial
statements  have  been  prepared  under  the  historical  cost  convention  except  for  the  fair  valuation  of  certain  financial  assets.  The
accounting  policies  have  been  applied  consistently  throughout  the  Group  for  the  purposes  of  preparation  of  these  consolidated
financial statements.
The financial statements have been prepared on the historical cost basis. The principal accounting policies adopted are set out below.

Going concern
The Directors have considered the business activities of the Group as well as its principal risks and uncertainties as set out in this report.
When doing so they have carefully applied the guidance given in the ‘Guidance on Risk Management, Internal Control and Related
Financial and Business Reporting’ issued in September 2014.
The financial statements are prepared on a going concern basis. The validity of the going concern basis is dependent on finance being
available for the continuing working capital requirements for the foreseeable future, being a period of at least twelve months from the
date of approval of the accounts. Based on the current cash reserves, there is sufficient finance available for the continuing working
capital requirements on a status quo basis for at least twelve months from the date of the financial statements.
Looking to the period beyond the twelve months covered by current cash resources the Group will need to generate additional financial
resources to progress the ongoing development of the Parys Mountain project and will require funding to finance the further studies,
optimisation and feasibility programmes and, in the longer term, senior financing to fund the capital and development costs to put the
Parys Mountain Mine into production. The Group has relied primarily on equity financings to fund its working capital requirements and
will be required to do so in the future to ensure there will be adequate funds for planned activities and to continue as a going concern.
Anglesey Mining plc has operated for more than 30 years, in what at times have been challenging economic and investment climates
and has continued to attract the necessary investment to continue as a going concern.
The Directors are considering various options regarding proposals for financing and are in discussions with a range of investors. There
are reasonable expectations that these will be successful and therefore the financial statements have been prepared on the going
concern basis. Nevertheless, there is a risk that adequate additional funding may not be available on a timely basis or on acceptable
terms to move the Parys Mountain project through to its full potential and there is no guarantee that such funding will be available, or
that the Group will be successful in raising the necessary investment to advance the development of the project and put a mine at the
Parys Mountain property into production.

Basis of consolidation
The consolidated financial statements incorporate the financial statements of the company and entities controlled by the company (its
subsidiaries) made up to 31 March each year. Control is achieved where the company has the power to govern the financial and
operating policies of an investee entity so as to obtain benefits from its activities.
On  acquisition,  the  assets  and  liabilities  and  contingent  liabilities  of  a  subsidiary  are  measured  at  their  fair  values  at  the  date  of
acquisition. Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired is recognised as goodwill.
Any deficiency of the cost of acquisition below the fair values of the identifiable net assets acquired (i.e., discount on acquisition) is
credited to the income statement in the period of acquisition. The results of subsidiaries acquired or disposed of during the year are
included in the group income statement from the effective date of acquisition or up to the effective date of disposal, as appropriate.
Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with
those used by the group. All intra-group transactions, balances, income and expenses are eliminated on consolidation.

Revenue recognition
Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which
is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset’s net
carrying amount.

Foreign currencies
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing on the dates of the transactions.
At the end of each reporting period, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the
rates  prevailing on the period end date. Non-monetary  assets and liabilities carried at fair value that are  denominated in foreign
currencies are translated at the rates prevailing at the date when the fair value was determined. Gains and losses arising on retranslation
are included in net profit or loss for the period.

Anglesey Mining plc                                                 51

Notes to financial statements

2023

On consolidation, the assets and liabilities of the group’s overseas operations are translated at exchange rates prevailing on the period
end date. Exchange differences arising, if any, are classified as items of other comprehensive income and transferred to the group’s
translation reserve within equity. Such translation differences are reclassified to profit or loss, and recognised as income or as expense,
in the period in which there is a disposal of the operation.

Segmental analysis
Operating segments are identified on the basis of internal reports about components of the group that are regularly reviewed by the
chief operating decision-maker.

Retirement benefit costs
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. There are no defined benefit
retirement schemes.

Equity-settled employee benefits
Equity-settled benefits have been provided to certain directors and employees. Equity-settled employee benefits are measured at fair
value at the date of grant. The fair value measured by use of a Black-Scholes model is determined at the grant date and is expensed on
a straight-line basis over the vesting period, based on the group’s estimate of shares that will eventually vest and adjusted for the effect
of non-market based vesting conditions.

Taxation
Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in
the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the
period end liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets
are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can
be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition
(other than in a business combination) of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting
profit.
Deferred tax liabilities are  recognised for taxable temporary differences arising on investments in subsidiaries and associates, and
interests in joint ventures, except where the group is able to control the reversal of the temporary difference and it is probable that the
temporary difference will not reverse in the foreseeable future. The carrying amount of any deferred tax assets is reviewed at each
period end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part
of the asset to be recovered.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised and
is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the
deferred tax is also dealt with in equity.
The charge for current tax is based on the results for the year as adjusted for items which are non-taxable or disallowed. It is calculated
using rates that have been enacted or substantively enacted by the balance sheet date.

Property, plant and equipment
The group’s freehold land is stated in the statement of financial position at cost. The directors consider that the residual value of
buildings, based on prices prevailing at the date of acquisition and at each subsequent reporting date as if the asset were already of the
age and in the condition expected at the end of its useful life, is such that any depreciation would not be material.
Plant and office equipment are stated in the statement of financial position at cost, less depreciation. Depreciation is charged on a
straight-line basis at the annual rate of 25%. Residual values and the useful lives of these assets are also reviewed annually.

Mineral property exploration and evaluation
Exploration and evaluation assets under IFRS 6 include acquired mineral use rights for mineral properties held by the company. The
amount of consideration paid (in cash or share value) for mineral use rights is capitalised.
Mineral exploration and evaluation expenditures are capitalised on a project-by-project basis pending determination of the technical
feasibility and the commercial viability of the project. Capitalised costs include costs directly related to exploration and evaluation
activities in the area of interest. General and administrative costs are only allocated to the asset to the extent that those costs can be
directly related to operational activities.
Exploration and evaluation assets will be amortised to profit or loss once commercial production has been achieved or written off if the
exploration  and  evaluation  assets  are  abandoned  or  sold.  Depletion  of  costs  capitalised  on  projects  when  put  into  commercial
production will be recorded using the unit-of-production method based upon estimated proven and probable reserves. The ultimate
recoverability of the amounts capitalised for the exploration and evaluation assets and expenditures is dependent upon the delineation
of economically recoverable ore reserves, obtaining the necessary financing to complete their development, obtaining and retaining
the necessary permits to operate a mine, and realising profitable production or proceeds from the disposition thereof.
The commercial viability of extracting a mineral resource is considered to be determinable when resources are determined to exist, the
property  rights  are  current  and  it  is  considered  probable  that  the  costs  will  be  recouped  through  successful  development  and
exploitation of the project, or alternatively by sale of the property. Upon determination of resources, exploration and evaluation assets
attributable to those resources are first tested for impairment and then reclassified from exploration and evaluation assets to mineral
property interests. Expenditures deemed unsuccessful are recognised in operations in the Income Statement.
Expenditures incurred in connection with the development of mineral resources after such time as mineral reserves are proven or
probable; permits to operate the mineral resource property are received; financing to complete development has been obtained; and
approval  of  the  board  of  directors  to  commence  mining  development  and  operations,  are  capitalized  as  deferred  development
expenditures.

Anglesey Mining plc                                                 52

Notes to financial statements

2023

Impairment of tangible and intangible assets
The carrying values of capitalised exploration and evaluation assets are assessed for impairment if fact and circumstances indicate that
the carrying amount exceeds the recoverable amount. If any indicators of impairment exist, an estimate of the asset’s recoverable
amount is made. The recoverable amount is determined as the higher of the fair value less costs of disposition and the asset’s value in
use. If the carrying amount of the asset exceeds its estimated recoverable amount, the asset is impaired, and an impairment loss is
charged to the Income Statement so as to reduce the carrying amount to its estimated recoverable amount.

Investments
Investments in subsidiaries are shown at historical cost less provisions for impairment in value. Income from investments in subsidiaries
together with any related withholding tax is recognised in the income statement in the period to which it relates.
Investments which are not subsidiaries are shown at fair value.
Associates are accounted for using the equity method.

Impairment of financial assets measured at amortised cost
At each reporting date the group recognises a loss allowance for expected credit losses on financial assets measured at amortised cost.
In establishing the  appropriate amount of loss allowance to  be recognised,  the group applies either the general approach or the
simplified approach, depending on the nature of the underlying group of financial assets.
The general approach is applied to the impairment assessment of refundable deposits, restricted cash and cash and cash equivalents.
Under the general approach a loss allowance for a financial asset is recognised at an amount equal to the 12-month expected credit
losses, unless the credit risk on the financial asset has increased significantly since initial recognition, in which case a loss allowance is
recognised at an amount equal to the lifetime expected credit losses. Under the simplified approach a loss allowance for a financial
asset is always recognised at an amount equal to the lifetime expected credit losses.

Impairment of non-financial assets
Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may
not be recoverable. Non-financial assets are impaired when their carrying amount of the asset exceeds its recoverable amount. The
recoverable amount is measured as the higher of fair value less cost of disposal and value in use.

Provisions
Provisions are recognised when the group has a present obligation as a result of a past event and it is probable that the group will be
required to settle that obligation. Provisions are measured at the directors’ best estimate of the expenditure required to settle that
obligation at the end of the reporting period and are discounted to present value where the effect is material.

Financial instruments

Initial recognition

All financial assets and liabilities are initially recognised on the trade date; this being the date that group becomes a party to the
contractual provisions of the instrument.
All financial instruments are initially recognised at fair value plus, in the case of financial assets and financial liabilities not held at fair
value through profit or loss, directly attributable transaction costs.

Classification and measurement

Financial assets

The classification of financial instruments depends on the purpose and management’s intention for which the financial instruments
were acquired and their characteristics. Financial assets are classified in one of the following categories:
(cid:127) Amortised cost
(cid:127) Fair value through other comprehensive income (FVOCI)

Financial assets classified and measured at amortised cost

Amortised cost financial instruments are non-derivative financial assets held within a business model, whose objective is to collect
contractual cash flows, on specified dates that are solely payments of principal and interest on the principal amount outstanding.
Such financial instruments are those that are subsequently measured at amortised cost using the effective interest rate method, less
any allowance for impairment based on Expected Credit Loss (ECL). Amortised cost is calculated by taking into account any discount or
premium on acquisition and fees and costs that are an integral part of the financial asset.
Financial assets classified at amortised cost are other receivables, deposits and cash and cash equivalents.

Financial assets classified and measured at fair value through other comprehensive income “FVOCI”

FVOCI financial assets are those non-derivative financial assets held within a business model, whose objectives are both to sell the
financial assets and to collect contractual cash flows, on specified dates, that are solely payments of principal and interest on the
principal amount outstanding.
Financial assets that are classified as FVOCI are measured at fair value. The changes in fair value are recognised in other comprehensive
income with three exceptions, which are recognised in profit and loss:
(cid:127) Interest, calculated using the effective interest method;
(cid:127) Impairment losses; and
(cid:127) Foreign exchange gains and losses on monetary financial assets.

Anglesey Mining plc                                                 53

Notes to financial statements

2023

When the investment is disposed of, the cumulative gain or loss previously recognised in equity is recognised in the statement of
comprehensive income.
Financial assets at fair value through other comprehensive income (FVOCI) comprise equity securities which are not held for trading
and which the group has irrevocably elected at initial recognition to recognise in this category. These are strategic investments and the
group considers this classification to be more relevant.

Financial liabilities

All financial liabilities are classified as other financial liabilities measured at amortised cost. Financial liabilities are initially recognised at
fair value, net of directly attributable transaction costs, and are subsequently measured at amortised cost using the effective interest
method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Leases
Mining lease payments relating to mineral property exploration and evaluation are capitalised; there are no other leases, see note 25
for details. There are no IFRS 16 disclosures required in respect of the mining leases.

Amendments to IFRS 3 Business Combinations- Reference to the Conceptual Framework;
Amendments to IAS 16 Property, Plant and Equipment- Proceeds before intended use;
Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets - Onerous Contracts - Cost of Fulfilling a Contract;
Annual Improvements to IFRS Standards 2018-2020.

New standards and interpretations not yet adopted
Certain pronouncements were issued by the IASB or the IFRIC that are mandatory for accounting periods commencing on or after 1
April 2022. Many are not applicable or do not have a significant impact to the Group.




The following new standards and narrow-scope amendments have been issued by the IASB and are effective for annual reporting
periods beginning on or after 1 January 2023:




The adoption of the above standards and interpretations is not expected to lead to any changes to the accounting policies or have any
other material impact on the financial position or performance of the group.
There  have  been  no  other  new  or  revised  International  Financial  Reporting  Standards,  International  Accounting  Standards  or
Interpretations that are in effect since that last annual report that have a material impact on the financial statements.

IFRS 17 Insurance Contracts
Amendments to IAS 1 Disclosure of Accounting Policies
Amendments to IAS 8 Definition of Accounting Estimates; and
Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a single Transaction.

Judgements made in applying accounting policies and key sources of estimation uncertainty
The following critical judgements have been made in the process of applying the accounting policies:
(a)  In  determining  the  treatment  of  exploration  and  evaluation  expenditures  the  directors  are  required  to  make  estimates  and
assumptions as to future events and circumstances. Significant judgment must be exercised in determining when a project moves from
the exploration and evaluation category phase and into the development category of mineral property interests. The existence and
extent  of  economic  mineral  resources,  proven  or  probable  mineral  reserves;  regulatory  permits  and  licences;  the  availability  of
development financing; current and future metal prices; and market sentiment are all factors to be considered.
(b) In connection with possible impairment of exploration and evaluation assets and the investment of the company in Parys Mountain
Mines Limited the directors assess each potentially cash generating unit annually to determine whether any indication of impairment
exists.  The  judgements  made  when  making  these  assessments  are  similar  to  those  set  out  above  and  are  subject  to  the  same
uncertainties.
(c) The directors applied assumptions and judgement in determining the fair value of investments classified and measured as financial
assets at FVOCI. Some of the financial assets set out in note 14 are unquoted investments in companies holding mining rights. The
inputs in determining fair value are taken from observable markets where possible, but where this is not feasible, a degree of judgement
has been applied in establishing fair values. Judgements include considerations of inputs such as exploration potential, available market
information relating to current demand, prices, economic viability and future financing. See note 14 for further details.
(d) Equity settled share-based payment charge
Share options have been issued to certain directors and employees. The Black-Scholes model is used to calculate the appropriate charge
for these options. The choice and use of this model requires using a number of estimates and judgements to establish the inputs to be
entered into the model, covering areas such as the use of a risk-free interest rate and dividend rate, exercise restrictions and behavioural
considerations. A significant element of judgement is involved in the determination of the charge. In addition, an estimate is made of
the percentage of options that are expected to vest. Further information on share options can be found in note 21.

Nature and purpose of equity reserves
The share premium reserve represents the consideration that has been received in excess of the nominal value of shares in issue of
new ordinary share capital, less any direct costs of issue.
The currency translation reserve represents the variations on revaluation of overseas foreign subsidiaries and associates.
The retained earnings reserve represents profits and losses retained in previous and the current period.

Anglesey Mining plc                                                 54

Notes to financial statements

2023

3 

Segmental information

The group is engaged in the business of exploring and evaluating the wholly owned Parys Mountain project in North Wales, managing
its interest in the Grangesberg properties and has an investment in the Labrador iron project in eastern Canada. These activities
comprise one class of business which is mine exploration, evaluation and development which are classified in geographical segments;
these are the basis on which information is reported to the board. As yet there have been no site expenses directly incurred in respect
of the interest in Grangesberg and management expenses for this segment are included in the UK total.

Income statement analysis

2023

2022

       UK
          £

Sweden
          £

Canada 

          £

       Total
          £

       UK
          £

Sweden
          £

Canada

          £

Total

          £

Expenses
Equity-settled
employee benefits
Investment income
Finance costs
Exchange rate loss

 (696,545)

 -

 (57,229)
1,288
 (198,463)
 -

 -
 -
 (10,498)
159

Loss for the year

 (950,949)

 (10,339)

 -

 -
 -
 -
 -

 -

 (696,545) 

 (528,045)

 -

 (57,229)
1,288
 (208,961) 
159

 -
24
 (154,234)
 -

 -
 -
 (11,014)
27

 (961,288) 

 (682,255)

 (10,987)

 -

 -
 -
 -
 -

 -

 (528,045)

 -
24
 (165,248)
27

 (693,242)

Assets and liabilities

Non-current assets
Current assets

31 March 2023

 31 March 2022

       UK
          £
16,501,094
295,560

Sweden
          £
633,170
1,209

Canada 

          £
1,400,015
 -

       Total
          £
18,534,279
296,769

       UK
          £
16,040,201
978,199

Sweden
          £
110,157
1,101

Canada

          £
1,914,185
 -

Total

          £
18,064,543
979,300

Liabilities

(4,122,208) 

 (332,501)

 -

(4,454,709)

(4,385,674) 

 (337,839)

 -

(4,723,513)

Net assets/liabilities

12,674,446

301,878

1,400,015

14,376,339

12,632,726

 (226,581) 

1,914,185

14,320,330

4 

Loss before taxation

The loss before taxation for the year has been arrived at after charging/(crediting):

Fees payable to the group's auditor:
      for the audit of the annual accounts
      for the audit of subsidiaries' accounts
      for other services
Directors' remuneration
Foreign exchange movement

2023
£

30,000
5,000
 -
149,500
 (159)

2022
£

30,000
5,000
 -
160,000
 (27)

Anglesey Mining plc                                                 55

Notes to financial statements

2023

5 

Staff costs

The average monthly number of persons employed (including executive directors) was:

Administrative
Other

Their aggregate remuneration was:
Wages and salaries
Social security costs
Share-based payment charges

6  

Investment income

Loans and receivables
Interest on site re-instatement deposit
Interest on cash deposits

7   Finance costs

Loans and payables
Loan interest to Juno Limited
Loan interest to Eurang Limited

2023
4
2

6

£
247,015
27,954
57,229

332,198

2022
4
1

5

£
216,351
24,264
 -

240,615

 2023

 2022

                       £

                       £

781
507

1,288

24

24

 2023

 2022

                       £

                       £

198,463
10,498

208,961

154,234
11,014

165,248

For both loans the interest shown is accrued and it is intended that it will be repaid together with the loan principal.
The loans are repayable from any future financings undertaken by the group. See note 18.

Anglesey Mining plc                                                 56

Notes to financial statements

2023

8 

Taxation

Activity during the year has generated trading losses for taxation purposes which may be offset against investment income and
other revenues. Accordingly, no provision has been made for Corporation Tax. There is an unrecognised deferred tax asset at 31
March 2023 of £1.6 million (2022 - £1.4 million) which, in view of the trading results, is not considered by the directors to be
recoverable in the short term. There are also capital allowances, including mineral extraction allowances, of £13.7 million
unclaimed and available at 31 March 2023 (2022 - £13.2 million). No deferred tax asset is recognised in respect of these
allowances.

Current tax
Deferred tax

Total tax

2023
 £
 -
 -

 -

2022
 £
 -
 -

 -

Domestic tax is calculated at 19% (2022 - 19%) of the estimated assessed profit for
the year. Taxation for other jurisdictions is calculated at the rates prevailing in the
relevant jurisdictions.
The total charge for the year can be reconciled to the accounting profit or loss as follows:
Loss for the year

 (961,288)

 (693,242)

Tax at the rate of 19%

 (182,645)

 (131,716)

Tax effect of:
Expenses that are not deductible
          in determining taxable result:
              Equity-settled employee benefits
Unrecognised deferred tax on losses

Total tax

9 

Earnings per ordinary share

 -
10,874
171,771

 -

 -
 -
131,716

 -

Earnings
Loss for the year
Number of shares
Weighted  average  number  of  ordinary  shares  for  the
purposes of basic earnings per share
Weighted average number of ordinary shares
 for the purposes of diluted earnings per share

Basic earnings per share
Diluted earnings per share

2023
£

2022
£

 (961,288)

 (693,242)

278,441,233

236,185,143

278,441,233

236,185,143

(0.3)p
(0.3)p

(0.3)p
(0.3)p

As there is a loss for the year ended 31 March 2023 the effect of the outstanding share options is
anti-dilutive and diluted earnings are reported to be the same as basic earnings.

Anglesey Mining plc                                                 57

Notes to financial statements

2023

10  Mineral property exploration and evaluation costs - group

Cost
At 31 March 2021
Additions - site
Additions - rentals & charges

At 31 March 2022

Additions - site
Additions - rentals & charges
At 31 March 2023

Carrying amount
Net book value 2023

Net book value 2022

 Parys
Mountain
£
15,317,293
367,474
26,936

15,711,703

431,379
28,739
16,171,821

16,171,821

15,711,703

Included in the additions are mining lease expenses of £20,116  (2022 - £18,727).

Potential impairment of mineral property

Accumulated exploration and evaluation expenditure in respect of the Parys Mountain property is carried in the financial
statements at cost less any impairment provision.
At each reporting date an assessment of exploration and evaluation assets is made to determine whether specific facts and
circumstances indicate there is an indication of impairment and whether an impairment test is required. If such an indication
exists, the recoverable amount of the asset is estimated and if the carrying amount of the asset exceeds its estimated
recoverable amount, the asset is impaired, and the impairment loss is measured. If impairment testing is required, the
impairment testing of exploration and evaluation assets is carried out in accordance with IAS 36 Impairment of Assets as
modified by IFRS 6. Any impairment loss is charged to the Income Statement to reduce the carrying amount to its estimated
recoverable amount.
In determining whether there is an impairment indicator, both internal factors (e.g. adverse changes in performance) and
external factors (e.g., adverse changes in the business or regulatory environment) are considered. Significant judgment is
required when determining whether facts and circumstances suggest that the carrying amount of exploration and evaluation
assets may exceed its recoverable amount. The existence and extent of measured or indicated resources; proven or probable
mineral reserves; retention of regulatory permits and licences; the availability of development financing; current and future
metal price and market sentiment are all factors to be considered. There are several external factors that can have a significant
impact on the recoverable amount of a mineral property, including the uncertainty of market conditions, the volatility of
commodity prices and foreign exchange rates.
Following review, the directors concluded that there are no material adverse changes in facts and circumstances, or in market
conditions or regulations affecting, the Parys Mountain property during the year ended 31 March 2023. The directors continued
to rely on the publication in January 2021 of the independent PEA, with an expanded resource base, which demonstrated that a
major mining operation can be established at Parys Mountain, with robust economics at reasonable capital and operating costs.
The property has the potential for the discovery of new or additional resources and has ongoing exploration potential and
further work is recommended and planned. Metal prices have improved and the outlook for most minerals, and particularly for
the copper, zinc and lead minerals at Parys Mountain, is very encouraging. Accordingly, the directors concluded, as described in
the Strategic Report, that any specific facts and circumstances which might suggest there is an indication of impairment have not
materially changed during the year and there are no facts or circumstances that suggest there is an indication of impairment and
therefore no impairment test was required or completed.

Anglesey Mining plc                                                 58

Notes to financial statements

2023

11  Property, plant and equipment

Group

Cost
At 31 March 2021, 2022 and 2023
Depreciation
At 31 March 2021, 2022 and 2023
Carrying amount
At 31 March 2021, 2022 and 2023

Company

Cost
At 31 March 2021, 2022 and 2023
Depreciation
At 31 March 2021, 2022 and 2023
Carrying amount
At 31 March 2021, 2022 and 2023

Freehold
land &
property

£
204,687

Plant &
equipment

Office
equipment

 Total

£
17,434

£
5,487

£
227,608

 -

17,434

5,487

22,921

204,687

 -

 -

204,687

Freehold
land &
property

£
 -

 -

 -

Plant &
equipment

Office
equipment

£
17,434

£
5,487

 Total

£
22,921

17,434

5,487

22,921

 -

 -

 -

12  Subsidiaries - company

The subsidiaries of the company at 31 March 2023 and 2022 were as follows:

Name of company

Parys Mountain Mines Limited1

Parys Mountain Land Limited1

Parys Mountain Heritage Limited1

Labrador Iron plc2

Angmag AB3
Anglo Canadian Exploration (Ace) Limited1

Country of
incorporation
England &
Wales
England &
Wales
England &
Wales
Isle of Man

Sweden
England &
Wales

Percentage
owned
100%

100%

100%

100%

100%
100%

Principal activity

Development  of  the  Parys  Mountain
mining property
Holder  of  part  of  the  Parys  Mountain
property
Holder  of  part  of  the  Parys  Mountain
property
Holder  of  the  company’s  investment  in
Labrador Iron Mines Holdings Limited
Holder of the investment in GIAB
Dormant

Registered office addresses:
1. - Parys Mountain, Amlwch, Anglesey, LL68 9RE
2. - Fort Anne, Douglas, Isle of Man, IM1 5PD
3. - Box 1703, 111 87 Stockholm, Sweden

Anglesey Mining plc                                                 59

Notes to financial statements

2023

13 

Investments - company

At 1 April 2021
Advanced
At 31 March 2022
Advanced

At 31 March 2023

Shares at
cost
£
104,025
 -
104,025
 -

Capital
contributions
£

14,472,844
334,304
14,807,148
1,140,882

104,025

15,948,030

Total

£

14,576,869
334,304
14,911,173
1,140,882

16,052,055

The realisation of investments is dependent on finance being available for development and on a number
of other factors. Interest is not charged on capital contributions.

14   Investments - group

At 1 April 2021
Net change during the period

At 31 March 2022

Net change during the period

At 31 March 2023

 Labrador
£
4,053,507
 (2,139,322)

1,914,185
 (514,170)

1,400,015

 Grangesberg
£
110,157
-

110,157
523,013

633,170

           Total

£
4,163,664
 (2,139,322)

2,024,342
8,843

2,033,185

LIM – Labrador, Canada
The group has an investment in Labrador Iron Mines Holdings Limited, a Canadian company which holds the Labrador iron ore
properties described in the Strategic Report.
The investment in LIM is carried at fair value through other comprehensive income. The group’s holding of 19,289,100 shares in
LIM (12% of LIM’s total issued shares at 31 March 2023) is valued at the closing price traded on the OTC Markets in the United
States and in the directors’ assessment this market is sufficiently active to give the best measure of fair value, which on 31 March
2023 was 9 US cents per share (2022 - 13 US cents). At 12 September 2023 the shares traded at 9 US cents per share.
Grangesberg - Sweden
During the year until 9 February 2023, the group had, through its Swedish subsidiary Angmag AB, a 19.9% ownership interest
(unchanged from the holding at 31 March 2022), in Grängesberg Iron AB (GIAB), a Swedish company which holds rights over the
Grangesberg iron ore deposits. On 9 February 2023, the group acquired a further 29.8% of the share capital of GIAB, thus
increasing its holding to 49.7% of GIAB, through the purchase of Roslagen Resources AB (“Roslagen”) 29.8% stake in GIAB, and
the assignment to Angmag of 40% of outstanding subordinated debt owed to Roslagen by GIAB with a nominal value of
£335,000, for a total consideration of £523,013 satisfied by a cash payment of £87,000 and the issue to Roslagen of 14,544,827
ordinary shares of Anglesey at a price of 3.0 pence per share, to be held in escrow for twelve months from the date of issue.
Under a shareholders’ agreement, Angmag has a reciprocal right of first refusal over the remaining 50.1% of the equity of GIAB,
together with management direction of the activities of GIAB subject to certain restrictions. The shareholders' agreement has an
initial term of 10 years from 28 May 2014, extendable on a year-to-year basis, unless terminated on one year's notice.
At 31 March 2023 GIAB had outstanding senior secured indebtedness of US$6.9 million (£5.7 million) under a senior facilities
agreement dated 28 May 2014, and subordinated debt of SEK10.5 million (£0.8 million), of which SEK4.2 million (£314,000) is
payable to Angmag and SEK6.2 million is payable to Roslagan. The senior secured debt carries interest at 7% and the final
repayment date, which has been extended in prior years, is 31 January 2025. However it may be converted into equity subject to
certain conditions. The subordinated debt carries interest at 6.5% and becomes repayable on demand after the senior secured
debt is repaid or converted in full, but also may be converted into equity subject to certain conditions.
The directors assessed the fair value of the investment in Grangesberg under IFRS 9 and consider the investment’s value at the
year-end to approximate the fair value at that date.
Although the group has significant influence over certain relevant activities of GIAB, equity accounting has not been applied in
respect of this shareholding, which was 19.9% for most of the financial year, as the directors consider this would not have any
material effect in the year ended 31 March, 2023.

Anglesey Mining plc                                                 60

Notes to financial statements

2023

15  Deposit

      Group

 2023
£

 2022
£

Site re-instatement deposit

124,586

123,811

This deposit was required and made under the terms of a Section 106 Agreement with the Isle of Anglesey County Council which
has granted planning permissions for mining at Parys Mountain. The deposit is refundable upon restoration of the permitted
area to the satisfaction of the Planning Authority. The carrying value of the deposit approximates to its fair value.

16  Cash and cash equivalents

Held in sterling
Held in Canadian dollars
Held in US dollars
Held in Swedish krona

      Group

      Company

 2023
£
 245,924
 1
 583
 626

 2022
£
 921,075
 1
 444
 657

 2023
£
 238,663
 -
 -
 -

 2022
£
 921,043
 -
 -
 -

 247,134

 922,177

 238,663

 921,043

The carrying value of the cash approximates to its fair value.

17  Trade and other payables

Trade payables
Other accruals

      Group

      Company

 2023
£
 (94,796)
 (115,192)

 2022
£
 (106,236)
 (260,182)

 2023
£
 (51,225)
 (65,309)

 2022
£
 (74,619)
 (157,977)

 (209,988) 

 (366,418)

 (116,534) 

 (232,596)

The carrying value of the trade and other payables approximates to their fair value.

Anglesey Mining plc                                                 61

  
  
Notes to financial statements

2023

18  Loans

      Group

 2023
£

 2022
£

      Company

 2023
£

 2022
£

Loan from Juno Limited
Loan from Eurang Limited

 (3,862,220)
 (332,501)

 (3,969,256)
 (337,839)

 (3,862,220)
 -

 (3,969,256)
 -

 (4,194,721) 

 (4,307,095) 

 (3,862,220) 

 (3,969,256)

Juno: The loan was provided under a working capital agreement, denominated in sterling and unsecured. It is repayable from any
future financing as set out below, or on demand following a notice period of 367 days.
In May 2022 a new Investor Agreement was concluded with Juno Limited to replace the controlling shareholder and consolidated
working capital agreements. In the new Investor Agreement Juno agreed to participate in any future equity financing, at the
same price per share and on the same terms as other arm’s-length participants, to maintain its percentage, with the subscription
price to be satisfied by the conversion and consequent reduction of debt, and the company agreed to pay Juno in cash ten
percent of the net proceeds of such equity financing in further reduction of the debt. The interest rate on the outstanding debt
was reduced from 10% to 5% p.a. from 1 April 2022. In addition, Juno was granted certain nomination and reporting rights,
including the right to nominate two directors to the board, so long as Juno holds at least 20% of the company’s outstanding
shares, and one director so long as Juno holds at least 10% of the company’s outstanding shares. This renegotiation and new
investor agreement was approved by an independent board committee responsible for reviewing and approving any transactions
and potential transactions with Juno. The family interests of Danesh Varma have a significant shareholding in Juno. The net effect
of the new agreement with the May 2022 financing was that the debt due to Juno was reduced by £305,499, of which £78,345
was paid in cash and the balance by conversion of debt.
The carrying value of the loan approximates to its fair value.
Eurang Limited: The loan arose in connection with the acquisition of the investment in Grangesberg. It is the subject of a letter
agreement, denominated in Swedish Krona, is unsecured and carries interest at 6.5% per annum on the principal only. It is
repayable from any future financing, or on demand following a notice period of 367 days. The terms of the facility were
approved by an independent committee of the board. The carrying value of the loan approximates to its fair value.

Changes in liabilities arising from financing activities

 1 April 2021
 Cash flows
 Non cash movements
 1 April 2022
 Cash flows
 Non cash movements
 At 31 March 2023

Due to Juno

£
 (3,815,022)
 -
 (154,234)

 (3,969,256)
78,345
28,691

 (3,862,220)

Due to Eurang
£
 (332,272)
 -
 (5,567)

 (337,839)
 -
5,338

 (332,501)

Totals

£
 (4,147,294)
 -
 (159,801)

 (4,307,095)
78,345
34,029

 (4,194,721)

The Juno loan relates to the group and company. The non-cash movement represents (i) accrued interest on the loans and (ii)
loan repayments to Juno made by the issue of equity.
The Eurang loan relates to the group only and its non-cash movement comprises accrued interest and foreign exchange changes.

19  Long term provision - group

 2023
£

 2022
£

Provision for site reinstatement

 (50,000)

 (50,000)

The provision for site reinstatement covers the estimated costs of reinstatement at the Parys Mountain site of the work done
and changes made by the group up to the date of the accounts only. These costs would be payable on completion of mining
activities (which is estimated to be more than 20 years after mining commences) or on earlier abandonment of the site. The
provision has not been discounted because the impact of doing so is not material to the financial statements. There are
significant uncertainties inherent in the assumptions made in estimating the amount of this provision, which include judgements
of changes to the legal and regulatory framework, magnitude of possible contamination and the timing, extent and costs of
required restoration and rehabilitation activity.

Anglesey Mining plc                                                 62

  
  
  
Notes to financial statements

2023

20  Share capital

Issued and
fully paid
At 1 April 2021
Issued in the period

At 31 March 2022

Issued in the period

At 31 March 2023

     Ordinary shares of 1p

      Deferred shares of 4p

 Total

 Nominal
value £
2,254,758
225,950

Number

225,475,732
22,595,000

 Nominal
value £
5,510,833
 -

 Number

137,770,835
 -

2,480,708

248,070,732

5,510,833

137,770,835

471,498

47,149,816

 -

 -

 Nominal
value £
7,765,591
225,950

7,991,541

471,498

2,952,206

295,220,548

5,510,833

137,770,835

8,463,039

The deferred shares are non-voting, have no entitlement to dividends and have negligible rights to return of capital on a winding
up.
On 17 May 2022 a placing to institutional and other investors for cash of 22,829,705 shares raising £864,416 gross was
completed. In connection with the financing, 1,250,000 broker warrants were issued to WH Ireland and Canaccord, with each
warrant exercisable at a price of 3.4 pence per share for a period of three years.
At the same time, the terms of the Juno loan were amended, 6,681,000 shares were issued to Juno and a cash repayment of
£78,345 was made, together reducing the amount of the outstanding loan by £305,499. See Notes 18 and 24.
On 4 August 2022, 500,000 shares were issued to the chief executive, Jo Battershill, as share based compensation upon the
achievement of certain performance targets.
On 9 February 2023 14,544,827 shares were issued to Roslagen Resources AB in connection with the acquisition of a further
29.8% of the shares of GIAB.

Warrants
On 16 May 2022, 1,250,000 broker warrants over ordinary shares were issued in conjunction with the cash placing on the same
date, exercisable at 3.4 pence each.  The fair value of these warrants in aggregate was £18,616 calculated using a Black-Scholes
model with these parameters: share price at issue date 3.51 pence, expected life 3 years, annualised volatility 57%, no dividends
and a discount rate of 4% pa.

2023

 Weighted
average
exercise
price in
pence

 -
3.40
 -
 -
3.40
3.40

 Warrants

 -
1,250,000
 -
 -
1,250,000
1,250,000

 Remaining
contractual
life in
years

 Warrants

2022

 Weighted
average
exercise
price in
pence

 Remaining
contractual
life in
years

 -
 -
 -
 -
2.1

 -
 -
 -
 -
 -
 -

 -
 -
 -
 -
 -
 -

 -

 -
 -

 Outstanding at beginning of period
 Issued
 Exercised
 Expired, lapsed or cancelled
 Outstanding at the end of the period
 Exercisable at the end of the period

Anglesey Mining plc                                                 63

Notes to financial statements

2023

21  Equity-settled employee benefits

Options were granted to directors and employees on 4 August 2022 under the 2014 Unapproved Share Option Scheme (‘USOS’)
and the Enterprise Management Incentive Scheme (‘EMI’). Both these schemes provide for a grant price equal to or above the
average quoted market price of the ordinary shares for the three trading days prior to the date of grant. If the options remain
unexercised after a period of 7.5 years from the date of grant, they expire. Options are forfeited if the employee leaves
employment with the group before the options vest.

2023

 Weighted
average
exercise
price in
pence

 -
4.00
4.00
 -
 -
4.00
4.00
4.00

 Options

 -
6,500,000
4,400,000
 -
 -
1,100,000
9,800,000
9,800,000

 Remaining
contractual
life in
years

 Options

2022

 Weighted
average
exercise
price in
pence

 Remaining
contractual
life in
years

 -
 -
 -
 -
 -
 -
7.0
 -

 -
 -
 -
 -
 -
 -
 -
 -

 -
 -
 -
 -
 -
 -
 -
 -

 -

 -
 -

 Outstanding at beginning of period
 Granted during the period - USOS
 Granted during the period - EMI
 Forfeited during the period
 Exercised during the period
 Expired or lapsed during the period
 Outstanding at the end of the period
 Exercisable at the end of the period

The options outstanding at 31 March 2023 had a weighted average exercise price of 4 pence, and a weighted average remaining
contractual life of 7 years.
The options granted during the year had a fair value of 0.9 pence each, calculated using a Black-Scholes model with the following
inputs

Weighted average share price in pence
Weighted average exercise price in pence
Expected volatility
Expected life
Risk free rate
Expected dividends

2023

2.90
4.00
57%
3
4%
 -

2022

Expected volatility was determined by calculating the historical volatility of the share price over the previous two years. The
expected life used in the model has been adjusted, based on management’s best estimate, for the effects of non-transferability,
exercise restrictions and behavioural considerations. The group recognised total expenses of £57,229 (2022 – nil) in respect of
equity-settled employee remuneration during the year.
A summary of options granted and outstanding, all of which are over ordinary shares of 1 pence, is as follows:

 Summary of outstanding share options

 Number

Unapproved Share Option Scheme
Unapproved Share Option Scheme
Unapproved Share Option Scheme
Unapproved Share Option Scheme
Enterprise Management Incentive Scheme
Enterprise Management Incentive Scheme
Enterprise Management Incentive Scheme
Enterprise Management Incentive Scheme

1,375,000
1,375,000
1,375,000
1,375,000
1,075,000
1,075,000
1,075,000
1,075,000

 Nominal
value £

13,750
13,750
13,750
13,750
10,750
10,750
10,750
10,750

Exercise
price
4p
4p
4p
4p
4p
4p
4p
4p

 Exercisable from

31 March 2023 
30 September 2023 
31 March 2024 
30 September 2024 
31 March 2023 
30 September 2023 
31 March 2024 
30 September 2024 

 Exercisable
until

31 March 2030
31 March 2030
31 March 2030
31 March 2030
31 March 2030
31 March 2030
31 March 2030
31 March 2030

22  Results attributable to Anglesey Mining plc

The loss after taxation in the parent company amounted to £839,074  (2022 loss £682,937). The directors have taken advantage
of the exemptions available under section 408 of the Companies Act 2006 and not presented an income statement for the
company alone.

Anglesey Mining plc                                                 64

Notes to financial statements

2023

23  Financial instruments

The main risks arising from the group's financial instruments are currency risk and share price risk. The board reviews and agrees
policies for managing each of these risks and these are summarised below.

Capital risk management
There have been no changes during the year in the group’s capital risk management policy.
The group manages its capital to ensure that entities in the group will be able to continue as going concerns while optimising the
debt and equity balance. The capital structure consists of debt, which includes the borrowings disclosed in note 18, the cash and
cash equivalents and equity comprising issued capital, reserves and retained earnings.
The group does not enter into derivative or hedging transactions and it is the policy that no trading in financial instruments be
undertaken.

Share price risk
The shares of Labrador Iron Mines Holdings Limited in Canada are traded on the OTC Market in the United States and the value
of the group’s investment in LIM is subject to the market variations applicable to any publicly traded investment. In respect of
the value of this investment, if the LIM share price were to fall by 10% there would be a loss to the group of £140,002 and if it
were to rise by a similar percentage there would be a gain of £140,002

Interest rate risk
The amounts advanced under the Juno loans were at a fixed rate of interest of 10% per annum until 1 April 2022 after which the
rate changed to 5% and those from Eurang Limited are at a fixed rate of 6.5% per annum. As a result, the group is not exposed to
interest rate fluctuations. Interest received on cash balances is not material to the group’s operations or results.
The company (Anglesey Mining plc) is exposed to minimal interest rate risks.

Liquidity risk
The group has ensured continuity of funding through a mixture of issues of shares and the working capital agreement with Juno
Limited. During the year the group raised new financing of over £864,000 through the placement of shares.
Trade creditors are payable on normal credit terms which are usually 30 days. The loans due to Juno and Eurang carry a notice
period of 367 days. Juno, in keeping with its long-established practice has indicated that it has no current intention of demanding
repayment. No such notice had been received by 22 September 2023 in respect of either of the loans and they are classified as
having a maturity date between one and two years from the period end.

Currency risk
The presentational currency of the group and company is pounds sterling. The loan from Juno Limited is denominated in pounds
sterling and the group has no currency exposure in respect of this loan. The currency risk in respect of the group’s only other loan
(denominated in Swedish krona) is as follows: if the rate of exchange between the krona and sterling were to weaken against
sterling by 10% there would be a gain to the group of £ 30,227 (2022 - £30,713) and if it were to move in favour of sterling by a
similar amount there would be a loss of £ 36,945  (2022 - £37,538). These gains or losses would be recorded in other
comprehensive income.
In respect of the investment in Grangesberg in Sweden, if the rate of exchange between the Krona and sterling were to weaken
against sterling by 10% there would be a loss to the group of £ 57,414 (2022 - £10,338) and if it were to move in favour of
sterling by a similar amount there would be a gain of £ 70,173  (2022 - £12,635).
In respect of the investment in Labrador Iron Mines in Canada, if the rate of exchange between the US dollar (the currency of the
market on which the shares are quoted) and sterling were to weaken against sterling by 10% there would be a loss to the group
of £140,002 (2022 - £174,017) and if it were to move in favour of sterling by a similar amount there would be a gain of £140,002
(2022 - £212,687). Potential exchange variations in respect of other foreign currencies are not material.

Credit risk
The directors consider that the entity has limited exposure to credit risk as the entity has immaterial receivable balances at the
year-end on which a third party may default on its contractual obligations. The carrying amount of the group’s financial assets
represents its maximum exposure to credit risk. Cash is deposited with BBB or better rated banks.

 Group

Financial assets
 Investments
 Deposit
 Other receivables
 Cash and cash equivalents

 Financial assets classified at fair
value through other
comprehensive income

 Financial assets measured at
amortised cost

 31 March 2023

 31 March 2022

 31 March 2023

 31 March 2022

£

£

£

£

2,033,185
 -
 -
 -

2,033,185

2,024,342
 -
 -
 -

2,024,342

 -
124,586
49,635
247,134

421,355

 -
123,811
57,123
922,177

1,103,111

Anglesey Mining plc                                                 65

Notes to financial statements

2023

 Trade payables
 Other payables
 Loans

 Company

 Other receivables
 Cash and cash equivalents

 Trade payables

 Other payables

 Loan

Financial liabilities measured at
amortised cost

 31 March 2023

 31 March 2022

£
 (94,796)
 (115,192)
 (4,194,721)

£
 (106,236)
 (260,182)
 (4,307,095)

 (4,404,709)

 (4,673,513)

 Financial assets measured at
amortised cost

Financial liabilities measured at
amortised cost

 31 March 2023

 31 March 2022

 31 March 2023

 31 March 2022

£
8,925
238,663

 -

 -

 -

£
10,920
921,043

£
 -
 -

£
 -
 -

 -

 -

 -

 (51,225)

 (65,309)

 (74,619)

 (157,977)

 (3,862,220)

 (3,969,256)

247,588

931,963

 (3,978,754)

 (4,201,852)

24  Related party transactions

Transactions between Anglesey Mining plc and its subsidiaries are summarised in note 13.

Juno Limited
Juno Limited (Juno) which is registered in Bermuda held 22% of the company’s issued ordinary share capital at 31 March 2023.
The group had the following agreements with Juno: (a) a controlling shareholder agreement dated September 1996 and (b) a
consolidated working capital agreement of 12 June 2002. In May 2022 a new Investor Agreement was concluded with Juno to
replace the controlling shareholder and consolidated working capital agreements. In the new Investor Agreement Juno agreed to
participate in any future equity financing, at the same price per share and on the same terms as other arm’s-length participants,
to maintain its percentage, with the subscription price to be satisfied by the conversion and consequent reduction of debt, and
the company agreed to pay Juno in cash ten percent of the net proceeds of such equity financing in further reduction of the
debt. From 1 April 2022 the principal and interest accumulated up to 31 March 2022 were combined and simple interest charged
at 5%, instead of 10% as had been charged on the principal only up to 31 March 2022. In addition, Juno was granted certain
nomination and reporting rights, including the right to nominate two directors to the board, so long as Juno holds at least 20% of
the company’s outstanding shares and one director so long as Juno holds at least 10% of the company’s outstanding shares. This
renegotiation and new investor agreement were approved by an independent board committee responsible for reviewing and
approving any transactions and potential transactions with Juno. The family interests of Danesh Varma have a significant
shareholding in Juno.
The net effect of the new agreement with the May 2022 financing was that the debt due to Juno was reduced by £305,499, of
which £78,345 was paid in cash and the balance by conversion of debt.
Interest payable to Juno is shown in note 7 and the balance due to Juno is shown in note 18. There were no further transactions
between the group and Juno or its group during the year.

Grangesberg
John Kearney and Danesh Varma, as nominees of the company, are directors of Grangesberg Iron AB. Danesh Varma has been
associated with the Grangesberg project since 2007 when he became a director of Mikula Mining Limited, a company
subsequently renamed Eurang Limited, previously involved in the Grangesberg project. He did not take part in the decision to
enter into the Grangesberg project when this was approved by the board in 2014. The Group has a liability to Eurang Limited,
amounting to £332,501 at the year-end (2022 – £337,839). See also note 18.

Key management personnel
All key management personnel are directors and appropriate disclosure with respect to them is made in the directors’
remuneration report.
There are no other contracts of significance in which any director has or had during the year a material interest.

Anglesey Mining plc                                                 66

Notes to financial statements

2023

25  Mineral holdings

Parys Mountain
(a) Most of the mineral resources delineated to date are under the western portion of Parys Mountain, the freehold and minerals
of which are owned by the group. A royalty of 6% of net profits after deduction of capital allowances, as defined for tax
purposes, from production of freehold minerals is payable. The mining rights over and under this area, and the leasehold area
described in (b) below, are held in the Parys Mountain Mines Limited subsidiary.
(b) Under a mining lease from Lord Anglesey dated December 2006, the group holds the eastern part of Parys Mountain,
formerly known as the Mona Mine. An annual certain rent of £13,116 is payable for the year beginning 23 March 2022; the base
part of this rent increases to £20,000 when extraction of minerals at Parys Mountain commences; this rental is index-linked. A
royalty of 1.8% of net smelter returns from mineral sales is also payable. The lease may be terminated at 12 months’ notice and
otherwise expires in 2070.
(c) The group held a 31-year lease dated December 1991 from the Crown Estate granting rights to prospect for and work gold
and silver (Crown Minerals) in the areas held by the group. Under that lease, there was an annual lease payment of £5,000 and a
royalty of 4% of gross sales of gold and silver produced from the lease area. That Crown lease expired in April 2020. Negotiations
and communications in respect of the granting of a new lease are continuing with the Crown Estate. It is expected that a new
lease or other arrangements for dealing with the gold and silver would be subject to annual rent payments and a royalty on gold
and silver sales.

Lease payments
The mining leases may be terminated by the group with 12 months’ notice. If they are not so terminated, the minimum
payments due in respect of the leases and royalty agreement are analysed as follows: within the year commencing 1 April 2023 -
£21,888 and for the five years between 1 April 2024 and 31 March 2028 - £121,379  Thereafter the payments will continue at
proportionate annual rates, in some cases with increases for inflation, for so long as the leases are retained or extended.

26  Material noncash transactions

There were no material non-cash transactions in the year.
Under the Development and Co-operation Agreement with QME Limited in respect of Parys Mountain optimisation studies which
began in 2018, it was agreed to grant QME various rights and options relating to the future development of Parys Mountain
comprising contracts for the construction of the decline and the underground mine, including rehabilitation of the shaft. This will
be done on terms to be agreed following a decision to proceed with the development of Parys Mountain. In the absence of
agreement such contracts may be offered to third parties, subject to a right of first refusal in favour of QME, and subject to a
payment to QME, upon the award of such contracts to a third-party, of a break-fee of £500,000. Under such circumstances, the
award of such contracts to a third party could potentially create a contingent liability for the payment of the break fee however
such liability is not at this time crystallised.
In addition, QME would be granted the right and option, upon completion of a Prefeasibility Study, to undertake at its cost and
investment, the mine construction component of the Parys Mountain project, including the decline and related underground
development and shaft works, with a scope to be agreed, to the point of commencement of production, in consideration of
which QME would earn a 30% undivided joint venture interest in the Parys Mountain project.

27  Commitments

Other than commitments under leases (note 25) there is no capital expenditure authorised or contracted which is not provided
for in these accounts (2022 - nil).

28  Contingent liabilities

There are no contingent liabilities (2022 - nil).

Anglesey Mining plc                                                 67

Notes to financial statements

2023

29  Events after the period end

On 16 May 2023, a Placing and Subscription raised, in aggregate, gross proceeds of £1 million. The placing comprised 64,999,993
shares with certain institutional and other investors at a price of 1.5 pence per share and the subscription comprised 1,666,666
shares also at a price of 1.5p. Directors John Kearney, Jo Battershill and Namrata Verma participated in the placing on the same
terms as all other placees.
In addition 3,333,333 shares were issued to Jo Battershill in lieu of part of his compensation for the period between August 2021
and December 2022 in accordance with the terms of his contract.
On 25 July 2023 there was a further placing which raised gross proceeds of £0.5m. This comprised 33,333,329 new ordinary
shares with certain institutional and other investors at a price of 1.5 pence per share.
Warrants with a term of 18 months to subscribe for one ordinary share at a price of 2.5 pence for every two placing or
subscription shares were issued as part of these financings. Also in connection with the financings, broker warrants were issued
to WH Ireland as follows:

No. of
warrants
1,020,102
3,333,332
1,666,666
6,020,100

Exercise price

Expiry date

3.40
1.50
1.50

20/05/2025
16/05/2026
23/08/2027

Anglesey Mining plc                                                 68

Notice of Annual General Meeting

2023

Notice is given that the 2023 Annual General Meeting of Anglesey Mining plc will be held at the offices of DLA Piper, 160
Aldersgate Street London EC1A 4HT on 27 October 2023 at 12 noon to consider and, if thought fit, to pass the resolutions set out
below.

As ordinary business

1.
2.
3.

To receive the annual accounts and directors' and auditor’s reports for the year ended 31 March 2023
To approve the directors' remuneration report for the year ended 31 March 2023
To approve the directors' remuneration policy in the directors’ remuneration report for
the year ended 31 March 2023
To reappoint John F. Kearney as a director
To reappoint Jonathan (Jo) Battershill as a director
To reappoint Danesh Varma as a director
To reappoint Namrata Verma as a director
To reappoint Andrew King as a director
To appoint UHY Farrelly Dawe White as auditor

4.
5.
6.
7.
8.
9.
10. To authorise the directors to determine the remuneration of the auditor.

As special business

11.   That, pursuant to section 551 of the Companies Act 2006 ("Act"), the directors be and are generally and

unconditionally authorised to exercise all powers of the company to allot shares in the company or to grant rights
to subscribe for or to convert any security into shares in the company up to an aggregate nominal amount of
£4,200,000, provided that (unless previously revoked, varied or renewed) this authority shall expire on 31
December 2024, save that the company may make an offer or agreement before this authority expires which
would or might require shares to be allotted or rights to subscribe for or to convert any security into shares to be
granted after this authority expires and the directors may allot shares or grant such rights pursuant to any such
offer or agreement as if this authority had not expired.
This authority is in substitution for all existing authorities under section 551 of the Act (which, to the extent
unused at the date of this resolution, are revoked with immediate effect).

12.   That pursuant to section 570 of the Act, the directors be and are generally empowered to allot equity securities

(within the meaning of section 560 of the Act) for cash pursuant to the authority granted under section 551 of the
Act pursuant to the preceding resolution as if section 561(1) of the Act did not apply to any such allotment,
provided that this power shall be limited to the allotment of equity securities:

(a) in connection with an offer of equity securities (whether by way of a rights issue, open offer or
otherwise) (i) to holders of ordinary shares in the capital of the company in proportion (as nearly as
practicable) to the respective numbers of ordinary shares held by them; and (ii) to holders of other
equity securities in the capital of the company, as required by the rights of those securities or, subject to
such rights, as the directors otherwise consider necessary but subject to such exclusions or other
arrangements as the directors may deem necessary or expedient in relation to treasury shares,
fractional entitlements, record dates or any legal or practical problems under the laws of any territory or
the requirements of any regulatory body or stock exchange; and
(b) otherwise than pursuant to item (a) above, up to an aggregate nominal amount of £4,200,000

and (unless previously revoked, varied or renewed) this power shall expire on 31 December 2024, save that the
company may make an offer or agreement before this power expires which would or might require equity
securities to be allotted for cash after this power expires and the directors may allot equity securities for cash
pursuant to any such offer or agreement as if this power had not expired. This power is in substitution for all
existing powers under section 570 of the Act which, to the extent effective at the date of this resolution, are
revoked with immediate effect.

By order of the board
Danesh Varma
Company secretary
22 September 2023

Anglesey Mining plc                                                 69

Notice of Annual General Meeting

2023

Notes to the notice of AGM
Entitlement to attend and vote
If you wish to attend the Annual General Meeting (Meeting) in person, you must send an email to mail@angleseymining.co.uk
by 12.00 noon on 25 October 2023 to make an advance booking for your attendance. Please include the letters ‘AGM’ in the
subject line. You must also attach a Letter of Corporate Representation from the custodian of your shares if the shares are not
registered in your name. Please note that your name must be pre-registered with the venue in advance of the day.
To be entitled to attend and vote at the Meeting (and for the purpose of the determination by the Company of the votes they
may cast), shareholders must be registered in the Register of Members at close of business on 25 October 2023 (or, in the
event of any adjournment, at the close of business on the date which is two business days before the date of the adjourned
meeting). Changes to the Register of Members after the relevant deadline shall be disregarded in determining the rights of
any person to attend and vote at the Meeting.
Appointment of proxies
Members who are entitled to attend and vote at the Meeting are entitled to appoint a proxy to exercise all or any of their rights
in relation to the meeting on their behalf at the meeting. A shareholder may appoint more than one proxy in relation to the
Meeting  provided  that  each  proxy  is  appointed  to  exercise  the  rights  attached  to  a  different  share  or  shares  held  by  that
shareholder. A proxy need not be a shareholder of the Company.
You can appoint a proxy by:





logging  onto  www.signalshares.com  and  submitting  your  proxy  appointment  and  votes  online  by  following  the
instructions. If you have not previously done so, you will first need to register to use this service. To do this you will
need your investor code detailed on your share certificate; or 
if you are a CREST member, submitting a proxy appointment electronically by using the CREST voting service (in
accordance with the notes below).

If  you  would  prefer  a  paper  proxy  form,  you  may  request  one  from  the  registrar,  Link  Group,  by  emailing
shareholderenquiries@linkgroup.co.uk or by calling 0371 664 0300 (calls are charged at the standard geographic rate and
will vary by provider). If you are calling from overseas, the number is +44 (0)371 664 0300 and calls will be charged at the
applicable international rate.
Proxy appointments must be received by no later than 12 noon on 25 October 2023 for them to be valid (or in the event of an
adjournment, no later than 48 hours (excluding any part of a day that is not a working day) before the time of the adjourned
meeting). Beneficial owners of Ordinary Shares should consult with their custodian or nominee in case they have any queries
on how to complete and submit a proxy appointment on their behalf.
The return of a completed proxy form or the submission of an electronic proxy appointment will not prevent a shareholder
attending the Meeting and voting in person if he/she wishes to do so, subject to any legislation in force temporarily limiting
such rights.
In  the  case  of  joint  holders,  where  more  than  one  of  the  joint  holders  purports  to  appoint  a  proxy,  only  the  appointment
submitted by the most senior holder will be accepted. Seniority is determined by the order in which the names of the joint
holders appear in the Register of Members in respect of the joint holding (the first-named being the most senior).
To change proxy instructions, please submit a new proxy appointment using the methods set out above. If you submit more
than one valid proxy appointment, the appointment received last before the latest time for the receipt of proxies will take
precedence.
Appointment of proxies through CREST
CREST members who wish to appoint a proxy or proxies through the CREST electronic proxy appointment service may do
so by using the procedures described in the CREST Manual. CREST Personal Members or other CREST sponsored members,
and those CREST members who have appointed (a) service provider(s), should refer to their CREST sponsor or voting service
provider(s), who will be able to take the appropriate action.
In order for a proxy appointment or instruction made using the CREST service to be valid, the appropriate CREST message
(a CREST Proxy  Instruction)  must be properly  authenticated  in accordance with Euroclear  UK & International  Limited’s
specifications, and must contain the information required for such instruction, as described in the CREST Manual (available
via www.euroclear.com). In order to be valid, the message, regardless of whether it constitutes the appointment of a proxy or
is an amendment to the instruction given to a previously appointed proxy, must be transmitted so as to be received by the
issuer’s agent (ID RA10) by no later than 12 noon on 25 October 2023. For this purpose, the time of receipt will be taken to
be the time (as determined by the time stamp applied to the message by the CREST Application Host) from which the issuer’s
agent is able to retrieve the message by enquiry to CREST in the manner prescribed by CREST. After this time any change
of instructions to proxies appointed through CREST should be communicated to the appointee through other means.
CREST members and, where applicable, their CREST sponsors, or voting service providers should note that Euroclear UK
& International Limited does not make available special procedures in CREST for any particular message. Normal system
timings and limitations will, therefore, apply in relation to the input of CREST Proxy Instructions.

Anglesey Minin g plc                                                 70

Notice of Annual General Meeting

2023

It is the responsibility of the CREST member concerned to take (or, if the CREST member is a CREST personal member, or
sponsored  member,  or  has  appointed  a  voting  service  provider,  to  procure  that  his  CREST  sponsor  or  voting  service
provider(s) take(s)) such action as shall be necessary to ensure that a message is transmitted by means of the CREST system
by any particular time. In this connection, CREST members and, where applicable, their CREST sponsors or voting system
providers are referred, in particular, to those sections of the CREST Manual concerning practical limitations of the CREST
system and timings.
The Company may treat as invalid a CREST Proxy Instruction in the circumstances set out in Regulation 35(5)(a)  of the
Uncertificated Securities Regulations 2001.
Nominated persons
Any person to whom this Notice is sent who is a person nominated under section 146 of the Act to enjoy information rights
(a Nominated Person) may, under an agreement between him/her and the shareholder by whom he/she was nominated, have
a right to be appointed (or to have someone else appointed) as a proxy for the Meeting. If a Nominated Person has no such
proxy appointment right or does not wish to exercise it, he/she may, under any such agreement, have a right to give instructions
to the shareholder as to the exercise of voting rights.
The statement in these notes concerning the rights of shareholders in relation to the appointment of proxies in the note on
page 16 of this document does not apply to Nominated Persons. Such rights described in that note can only be exercised by
shareholders of the Company.
Corporate representatives
Any corporation which is a member can appoint one or more corporate representatives who may exercise on its behalf all of
its powers as a member provided that they do not do so in relation to the same shares. The attendance in person of the meeting
of any corporate representative shall be subject to any special arrangements that the board of directors determines necessary
in light of the coronavirus pandemic.
Publication of audit concerns on website
Under section 527 of the Act, shareholders have the right to request publication of any concerns that they propose to raise at
the Meeting relating to the audit of the Company’s accounts, subject to meeting the threshold requirements set out in that
section. Where a statement is published the Company will forward the statement to the auditor not later than the time when it
makes the statement available on the website. The business which may be dealt with at the Meeting includes any statement
that the Company has been required, under section 527 of the Act, to publish on its website. The Company cannot require the
members concerned to pay its expenses in complying with either section 527 or 528 of the Act.
Entitlement to ask questions
Any shareholder attending the meeting has the right to ask questions relating to the business of the meeting and for these to
be answered,  unless  the answer:  would interfere  unduly with  the preparation  for  the meeting or  involve the disclosure  of
confidential information; has already been published on the website; or it is not in the interests of the Company or the good 
order of the meeting that the question be answered.
Details of communications
The electronic address given in this Notice for the appointment of proxies for the meeting is given for that purpose only and
may not be used for any other purposes including general communication with the Company in relation to the meeting or
otherwise. Except as provided above, members who have general queries about the Meeting should use the following means
of communication (no other method of communication will be accepted):





calling the shareholder helpline, 0371 664 0300 or from overseas +44 371 664 0300; 
by email to shareholderenquiries@linkgroup.co.uk; or 
by writing to the registrar, Link Group, Central Square, 29 Wellington Road, Leeds, LS1 4DL.

Documents on Display
Copies  of  this  document  and  of  the Articles  of Association  will  be  available  for  inspection  at  the  registered  office  of  the
Company during usual business hours on any weekday (Saturdays, Sundays and public holidays excluded) from the date of
this document and at the place of the Meeting from at least 15 minutes prior to, and until the conclusion of, the Meeting. A
copy of this document, and other information required by section 311A of the Act, can be found on the investors section of
the website at www.angleseymining.co.uk.
Issued shares and total voting rights
As at 22 September 2023 (being the latest practicable date prior to the publication of this Notice) the issued share capital
consisted of 420,093,017 ordinary shares with a nominal value of £0.01 each, carrying one vote each and 21,529,451 Deferred
A Shares and 116,241,384 Deferred B Shares which do not carry any rights to vote. Therefore, the total voting rights as at 22
September 2023 are 420,093,017.

Anglesey Minin g plc                                                 71

Directors

John F.
Kearney

Jonathan (Jo)
Battershill

Bill
Hooley
until 7 June 2022

2023

Irish, aged 72, is Chairman of Anglesey Mining plc, and several other public companies, including
Labrador Iron Mines Holdings Limited, Buchans Resources Limited and Minco Exploration plc,
and until 2019 was Chairman of Canadian Zinc Corporation. He is a director of Grangesberg Iron
AB.

Over the course of his career, he has served as a senior officer (usually chairman and/or chief
executive)  of  more  than  thirty  public  companies  incorporated  in  Canada;  Ireland;  United
Kingdom; United States; Australia and elsewhere, the shares of which were listed on various
stock exchanges (including London Stock Exchange; AIM Market; Toronto Stock Exchange; New
York Stock Exchange; American Stock Exchange; NASDAQ; Australian Stock Exchange).

Mr. Kearney also served as a director and member of the Executive Committee of the Mining
Association of Canada and as a director and two term President of the Northwest Territories
and Nunavut Chamber of Mines.

Mr.  Kearney  is  a  member  of  the  Prospectors  and  Developers  Association  of  Canada,  the
Canadian Institute of Mining and Metallurgy and the Law Society of Ireland. He holds degrees
in  law  and  economics  from University  College  Dublin,  an  M.B.A.  degree  from  Trinity  College
Dublin, and a Certificate in Mining Law from Osgoode Hall Law School, York University, Toronto.
He qualified as a solicitor in Ireland and as a chartered secretary with the Institute of Chartered
Secretaries and Administrators in London. He is a member of the nomination and remuneration
committees.

aged 53, Chief Executive, is a mining geology graduate from Camborne School of Mines and has
28 years of experience both in mining operations and in the mining finance sector, particularly
in Australia and in the United Kingdom.

After almost a decade working in mining operations and business development with Western
Mining Corporation in Australia, Canada and Cuba, in 2004 he joined a boutique broking house
in Perth, Western Australia. He subsequently worked in the mining finance sector for 17 years
until July 2021, predominantly as an Executive Director for UBS in Sydney/London for almost 10
years and as Managing Director for Canaccord in London.

Early in his mining career he worked as an underground miner at the South Crofty Tin Mine in
Cornwall, while attending the School of Mines.

Mr Battershill is also non-executive director of ASX listed companies Silver Mines Limited and
Errawarra Resources Limited.

Bill Hooley was a director until his untimely death on 7 June 2022. He was Deputy Chairman
and previously Chief Executive (until 31 July 2021). He was a mining engineering graduate from
the  Royal  School  of  Mines,  London  and  had  extensive  experience  in  the  minerals  industry
including  mine  and  processing  operations,  planning,  project  management  and  corporate
management in many countries including Australia, Saudi Arabia, Canada and the UK.

He  also  practised  as  a  minerals  industry  consultant  at  a  senior  level  and  managed  other
businesses developing and selling products and services to the minerals and related industries.
He  was  Vice-Chairman  and  a  director  of  Labrador  Iron  Mines  Holdings  Limited  as  well  as
chairman and a director of Grangesberg Iron AB and Angmag AB. He had been a director of a
number  of  other  companies  involved  in  the  minerals  industry  and  was  a  Fellow  of  the
Australasian Institute of Mining and Metallurgy.

Directors

Danesh
Varma

Howard
Miller

Until 22 December
2022

Andrew King

Namrata Verma

2023

aged  73,  Finance  Director and  Company  Secretary  is  a  chartered  accountant  in  England  and
Wales, and Canada, with many years of experience in financial management. He is currently a
director  of  Brookfield  Investment  Corp.,  Labrador  Iron  Mines  Holdings  Limited,  Grangesberg
Iron AB, Angmag AB and Minco Exploration plc. He also serves as the Chief Financial Officer of
Buchans Resources Limited.

Previously he was President of American Resource Corporation and Westfield Minerals Limited
and a director of Northgate Exploration Limited., Minco plc and Connemara Mining plc

Was a non-executive director until 22 December 2022 when he passed away. He was a lawyer
with over 45 years’ experience in the legal and mining finance sector in Africa, Canada and the
UK. He had extensive experience in the financing of resource companies and was chairman and
chief executive of Avnel Gold Mining Limited which operated the Kalana gold mine in Mali and
was acquired by Endeavour Mining in 2018. He was a member of the remuneration, audit and
nomination committees and the lead independent director.

aged 58, non-executive director appointed 20 December 2021. Andrew has more than 30 years’
experience in the mining, metals and banking sectors where his management experience has
encompassed strategic, financial and operational oversight. He is currently Managing Director
of Scanmetals A/S, a specialist metal recycling business with operations in Denmark, the UK and
Germany. Prior thereto he was Group Business Development Director at Amalgamated Metal
Corporation  Plc.  and  for  thirteen  years  Andrew  held  various  positions  with  Standard  Bank
including Head of Resource Banking, Global Co-Head Investment Banking, and Chief Executive
Standard Bank Asia.

Earlier  in  his  career  he  worked  with  BMO  Nesbitt  Burns  and  Warrior  International.  Other
directorships have included Avnel Gold Mining Limited and Rame Energy plc. Andrew has a BSc
in Metallurgical Engineering from the University of the Witwatersrand, South Africa and an MBA
from the London Business School.

He is a member of the audit and nomination committees.

aged  43,  non-executive  director  appointed  20  December  2021.  Namrata  Verma  is  an
experienced corporate finance executive with strong credentials in advising metals and mining
companies with assets at the pre-feasibility and feasibility stages on project bankability, growth
strategies, funding options, and financing execution.

She is the founder of Terrafranca Advisory, which was set up in 2015 to provide independent
debt financing  advice to early-stage and small and mid-cap mining companies and investors.
She  has  advised  on  bankability  considerations,  debt  structuring  and  arranging  on  numerous
mining projects in Europe and Africa.

Namrata previously had more than a decade of experience at Standard Chartered Bank, in Asia
and  the  UK,  where  she  was  a  director  in  the  mining  finance  team  focused  on  advising  and
arranging  project  and  structured  debt  financing,  acquisition  financing  and  working  capital
funding for mining and metals clients. Namrata holds a Bachelor of Engineering from Nanyang
Technological University, Singapore and an MBA from the London Business School.

She is a member of the audit and remuneration committees.

Solicitors
DLA Piper UK LLP
1 St Peters Square
Manchester
M2 3DE

Auditor
UHY Farrelly Dawe White Limited
FDW House, Blackthorn Business Park,
Coes Road, Dundalk,
A91 RW26, Ireland

Anglesey Mining plc

London office

Registrars

Parys Mountain
Amlwch, Anglesey, LL68 9RE

Phone 01407 831275
mail@angleseymining.co.uk

The Old Church, 89a Quicks Road
Wimbledon, London
SW19 1EX

Link Group
29 Wellington Street, Leeds, LS1 4DL
Share dealing phone 0371 664 0445
Helpline phone 0371 664 0300

Company registered number

1849957

Registered office address

Web site

Shares listed

Parys Mountain, Amlwch,
Anglesey, LL68 9RE

www.angleseymining.co.uk

AIM - AYM

On 8 April 2022 the company’s shares were admitted
to  trading  on  AIM  and  the  company’s  listing  on  the
premium segment of main board was cancelled.