Jameson Resources
Annual Report 2023

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2022-23 Annual Report Jameson Resources Limited ABN 89 126 398 294 Jameson Resources Leading the way to a new era in steelmaking coal Jameson Resources Limited is an Australian listed company focused on the development of the Crown Mountain Hard Coking Coal Project located south-east British Columbia, Canada. Jameson also owns tenements for the Dunlevy Coal Project, in north-east British Columbia. in For more details visit: www.jamesonresources.com.au Jameson Resources Limited | Annual Report 2022-23 Page 2 of 88 Table of Contents Highlights 2022-23 In Review Indigenous Nations Acknowledgement Letter to Shareholders About Jameson Strategy Steel – the building block of a low carbon future Assets Sustainability – the four pillars Corporate Governance & Risk Management Directors’ Report • Directors • Remuneration Report Auditor’s Independence Declaration Consolidated Financial Statements Directors’ Declaration Independent Auditor’s Report Shareholdings Mineral Tenements Corporate Directory 4 5 6 7 9 10 12 14 28 29 32 33 39 46 47 80 81 85 87 88 Jameson Resources Limited | Annual Report 2022-23 Annual Report 2022-23 Page 3 of 88 Jameson Resources Limited | Annual Report 2022-23 Highlights for the year ended 30 June 2023 August 2022 Based on the substantial progress of the EA process and with support of key Indigenous Nations, the Impact Assessment Agency of Canada granted an extension to the time limit for completion of the environmental assessment for the Project December 2022 Jameson pursues due diligence and assessment of potential investment opportunities for near term production in central Queensland March 2023 The Impact Assessment Agency of Canada completes Conformity Review and provides feedback on the Crown Mountain Draft Environmental Impact Study November 2022 Jameson Resources secures a placement of A$5 million (at 70% premium to previous share price) to fund continued progress of the Crown Mountain Project January 2023 Execution of a landmark Environmental Assessment Process and Consent Agreement with Yaq̓it ʔa·knuqⱡi ‘it First Nation for the Crown Mountain Hard Coking Coal Project June 2023 Finalisation of a unique Joint Assessment and Engagement Plan by Impact Assessment Agency of Canada and the BC Environmental Assessment Office with input from Indigenous Nations Page 4 of 88 2022-2023 in Review Despite continued headwinds for development of greenfield coal projects globally, the past year has seen Jameson Resources Limited (JAL or the Company) continue significant development milestones on progress of the Crown Mountain Hard Coking Coal Project (Project). to achieve During the period, against continued strong demand from steelmakers, there was limited supply of quality steelmaking coal leading to a decline of exports from leading producers. This continued excess of demand over supply resulted in prices for Prime Low-Volatile Coking Coal peaking at US$400/t with average pricing for the period more than US$280/t. These levels remain in excess of historical average pricing well confirming the acute demand for new supply of premium steelmaking coal. further enhances The continued progress made at Crown Mountain and the challenges for alternative greenfield projects the attractive development opportunity which has been recognised by the International Energy Agency as “the most advanced steelmaking coal project in Canada1”. largest committed During the year, Nippon Steel Corporation, Japan’s to steelmaker investing US$1 Billion into acquiring an equity interest associated with the planned separation of Teck Resources’ Elk Valley Operations which surround the Crown Mountain Project. Whilst that separation has been delayed, Nippon Steel’s substantial commitment demonstrates continued leading steelmakers to securing access to the premium steelmaking coal of the Elk Valley. the the world’s interest of Jameson Resources Limited | Annual Report 2022-23 Highlights The highlights for the 2023 financial year have included: • Execution of a landmark Environmental Assessment Process and Consent Agreement with Yaq̓it ʔa·knuqⱡi ‘it First Nation for the Crown Mountain Hard Coking Coal Project • A placement of $5 million (at 70% premium to previous share price) to fund continued progress of Crown Mountain Environmental Assessment Application • Based on substantial progress of the assessment and with the support of key First Nations, the Impact Assessment Agency of Canada granted an extension to the time limit for environmental completion of assessment for the Project. the • Consideration of a number of potential value- add acquisitive growth opportunities whilst approvals for the Crown Mountain Project are being progressed. Challenges and Risks In contrast to the progress of the Crown Mountain Project, the 2023 financial year has also seen its share of challenges to other greenfield developments around the world. This includes the rejection of Glencore’s proposed Sukunka Project in north east British Columbia due to impact on threatened species and opposition from Indigenous Nations, whilst delays to approvals of new projects in Australia have occurred due in large part to opposition from environmental groups. the challenges Despite faced by other proponents, the Company has maintained its unwavering commitment to progressing the permitting of the Crown Mountain Project, driving it closer to obtaining the relevant approvals to enable Final Investment Decision (FID) and ultimately development. 1 International Energy Agency - Coal 2020 Page 5 of 88 Jameson Resources Limited | Annual Report 2022-23 Indigenous Nations Acknowledgment Jameson acknowledges that the Crown Mountain Hard Coking Coal Project is located on lands within ʔakanuxunikJ ʔamakʔis in the East Kootenay region of south-east British Columbia, Canada. These are the unceded ancestral lands of Yaq̓it ʔa·knuqⱡi ‘it First Nation over which it declares and exercises its inherent aboriginal rights and title. The lands are also part of the shared territories of the other Ktunaxa nations: ?Aq̓am First Nation, ʔakisq̓nuk First Nation and Yaq̓an Nu?kiy First Nation and the Secwepemc (Shuswap), the Blackfoot Confederacy: Kainai (Blood), Piikani and Siksika; Stoney Nakoda: Bearspaw, Chiniki, and Goodstoney; Tsuut’ina Nation; and Métis citizens. Jameson acknowledge the many First Nations, Métis and Inuit who have lived in and cared for these lands for generations. We are grateful for the traditional Knowledge Keepers and Elders who are still with us today, those who have gone before us and emerging. We make this acknowledgement as an act of reconciliation and gratitude to those whose territory where our Project is located. Jameson is committed to progressing design, assessment, development, operation, closure and long-term post-mining land use of the Crown Mountain Project in close partnership with Indigenous Nations. Jameson believes that close engagement with and active participation of Indigenous Nations in the design, regulation, implementation and monitoring of the project will lead to an improved sustainable project for the environment and the community. Jameson is committed to supporting the United Declaration on the Rights of Indigenous Peoples and in particular the right to Free, Prior and Informed Consent (FPIC) in relation to the project assessment and permitting process. Page 6 of 88 Jameson Resources Limited | Annual Report 2022-23 Letter to Shareholders Progressing the Crown Mountain Hard Coking Coal Project in British Columbia Dear Shareholder, The past year has been a significant year for your Company, Jameson Resources Limited, in progressing the Crown Mountain Hard Coking Coal Project (the Project) from the evaluation phase into the detailed permitting phase. It has been a year of highlights critical to moving the Project closer to obtaining relevant approvals to enable Final Investment Decision (FID). The Company is proud to have been able to continue to progress the Project against another year of significant challenges for other greenfield coal developments. We are pleased to note that during the year, there has been continued strength in global demand for seaborne steelmaking coal. This robust demand and the challenges for current and future supply supports the Company’s view on the fundamentals of the steelmaking coal market - that growth in demand continues to exceed the growth in supply, a situation that provides an excellent platform for development of Crown Mountain. The Company progressed a number of milestones and activities toward development during the year, in particular the progress of close engagement with Indigenous Nations, Local, Provincial and Federal Government and local communities and stakeholders. The most significant milestone was the execution in January 2023 of an EA Process and Consent Agreement with Yaq̓it ʔa·knuqⱡi ‘it First Nation (also known as Tobacco Plains First Nation), the Indigenous Nation which exercises inherent and Section 35 Constitution Act aboriginal rights and title over the area in which the project is to be developed. its This landmark agreement is a huge step in the new era for natural resource development in Jameson’s Canada commitment to establishing a new way of doing business as part of the strategy towards a new era for steelmaking coal. demonstrates and The Company progressed a number of key milestones and activities in the assessment and permitting of the project during the year. Once finalised, the study, will be used as a basis to assess opportunities to further reduce carbon emissions form the project. The Project is being jointly assessed by Provincial and Federal Regulators and the EA Application has been developed to requirements detailed meet in the Information Requirements Application issued Columbia by Environmental Assessment Office (EAO) and the EIS Guidelines issued by IAAC. British the collection The comprehensive EIS/EA Application based on more than four years of detailed comprehensive and data technical evaluation. The design of the Project includes accelerated reclamation initiatives, best practice environmental design, management and monitoring to ensure protection of flora, fauna and water quality in the Elk Valley. Joint unique During the year, the EAO and IAAC finalised and a Engagement Plan which governs the process for how the two jurisdictions will work together to assess the Project. Assessment The location and scale of the Project provides a unique opportunity for the development of a premium steelmaking coal project with a substantially reduced that of impact environmental historical and current coal production. than Jameson recognises the critical ongoing role of steelmaking coal in global economic development and acknowledges increasing concern about carbon emissions from the steel industry. During the year, Jameson initiated a review of potential Greenhouse Gas Emissions from the project to enable benchmarking of the project with other current and planned steelmaking coal production. is currently being That review which finalised, like other that, indicates Canadian projects, carbon intensity of the project is less than that of Australian, US or other producer locations. Jameson is committed to being an ESG Leader among steelmaking coal developers and that commitment includes: • Close engagement and participation with Indigenous Nations in all aspects of project development Design of the project to seek to identify all opportunities to reduce environmental impact and utilise opportunities to offset impacts to seek a net environmental benefit, where possible • • Ongoing assessment of opportunities to reduce carbon intensity of the Project, where commercially feasible and technology available transparent thorough ensuring a assessment deep and process engagement with Regulators and the community. • include The Company looks forward to the year further ahead which will progress of key development milestones formal for Crown Mountain. The Technical Review of the EIS/EA Application is expected to commence in late 2023 and the company looks forward to working with regulators, Indigenous Nations and local community to undertake review of the comprehensive the Jameson is confident that the Project is the right scale, location and design to ensure it can be developed to establish a new environmental benchmark sustainability. for Nicole Hollows Chair Michael Gray Managing Director 28 September 2023 Page 7 of 88 Jameson Resources Limited | Annual Report 2022-23 Page 8 of 88 About Jameson Jameson aspires to be an independent supplier of raw materials committed to safeguarding the environment and contributing to economic and community prosperity. Jameson is a pure steelmaking coal Company with the primary focus on its flagship asset the Crown Mountain Hard Coking Coal Project, located in southeast British Columbia, Canada’s largest steelmaking coal producing region. its subsidiary NWP Coal Canada Ltd, is Jameson, through developing the Crown Mountain Hard Coking Coal Project. The Project is strategically located proximate to the electrical grid, gas, all-seasons roads and Canadian Pacific’s rail line. This infrastructure connects the Project to three deep water ports on the west coast of British Columbia. looking is actively Jameson for other steelmaking coal opportunities within the evaluation phase in developed countries with low sovereign risk (i.e. Canada and Australia) to add value and allow the Company to build on its strong foundation of the Crown Mountain Hard Coking Coal Project in Jameson’s pursuit to become a multi-asset resource Company that responsibly supplies raw materials essential to improving people's lives. Jameson Resources Limited | Annual Report 2022-23 The next generation of the Canadian steelmaking coal industry Our Strategic Goals Commercially Focused Sustainable Growth Engaged Stakeholders Page 9 of 88 Jameson Resources Limited | Annual Report 2022-23 Dec Quarter 2023 Expected commencement of formal Public Technical Review of EA/EIS Jan 2023 Execution of landmark EA Process and Consent Agreement with Yaq̓it ʔa·knuqⱡi ‘it First Nation August 2021 BFS Yield Optimisation Study completed increasing NPV by 25% over the 2020 BFS NPV July 2020 Bankable Feasibility Study (BFS) and Environmental baseline studies completed 2018 Bathurst Resources Limited becomes a strategic partner for the Crown Mountain Project July 2023 Finalisation of unique Joint Assessment and Engagement Plan by IAAC and EAO April 2022 Completion of Environmental Assessment Application and submission to IAAC for review June 2021 Completion of all technical assessments for the Environmental Assessment Application 2019 Initial coal qualities testing results confirm coking coal properties at Crown Mountain 2014 Pre-Feasibility Study for Crown Mountain Project (CMP) completed Page 10 of 88 Continued Progress of the Crown Mountain Project along the value development curve Jameson Resources Limited | Annual Report 2022-23 Jameson Resources An ESG Leader in Steelmaking Coal Our vision An independent supplier of raw materials committed to safeguarding the environment and contributing economic and community prosperity Jameson will deliver value and growth sustainably through becoming an ESG Leader in Steelmaking Coal development and production. ESG Leadership will be achieved by: • • • • • • Engagement and partnership with Nations Indigenous Comprehensive Environmental Assessment to design, develop, operate and close a Project with a reduced environmental footprint of historical and current production Investigation of options to reduce the carbon intensity of production benchmarked against current future steelmaking coal producers with and alternative sources of energy (eg. Hydro or wind) Being open, transparent and working together with all stakeholders Being commercially focused, with a continuous improvement mindset Taking a pro-active approach to deliver its projects responsibly and sustainably for all stakeholders. Page 11 of 88 Jameson Resources Limited | Annual Report 2022-23 STEEL The building block of a low carbon future Steel is essential for economic growth and the transition to a low carbon environment: • • • • Essential for continued urbanisation and lifting global living standards Enables the transition to renewable energy and net zero economy Critical for infrastructure development, including that required to support electrification and decarbonisation Ideally suited to the circular economy – steel is the most recyclable of all major industrial materials (>90% recycle rate) Arcelor Mittal 2023 Global Metal Production 2022 1,898 2,000 1,500 1,000 ) t M ( n o i t c u d o r P l a u n n A 500 0 68 Al Steel 22 Cu 13 Zn 5 Pb 3 Ni Steel will be the foundation on which the transition to a lower carbon future will be built. All decarbonisation technologies create substantial increased demand for materials. While focus has been on copper and battery minerals, the greatest demand across all technologies is increased steel consumption(1). To achieve transition to meet committed 2050 net zero targets, International Renewable Energy Agency (IRENA) estimates a total investment of more than US$110 trillion in hydro, wind, solar and transmission networks with resulting substantial increase in global steel demand(2) Jameson and various other coal and steel producers, maintain that despite research and pilot scale projects in steel production using DRI and Hydrogen, the majority of steel will continue to be produced in conventional blast furnaces until at least 2050 (well after when production from Crown Mountain would be exhausted). This position is consistent with that of the world’s leading export steelmaking coal producers which confirm the continued high demand for high quality hard coking coal: “We believe that a wholesale shift away from blast furnace steelmaking, which uses metallurgical coal, is still decades in the future and that metallurgical coal will remain an essential input into the steelmaking process, which is critical to support decarbonisation infrastructure” (BHP Managing Director Mike Henry AFR 16 Aug-2022) “Long-term demand for seaborne steelmaking coal will remain robust to 2050. At the same time, supply growth is constrained. High-Quality Steelmaking Coal is Required for the Low-Carbon Transition” (Teck - Steelmaking Coal Resilience May 2022) (1) The role of critical minerals in energy transition. IEA2021 (2) World Energy Transitions Outlook 2022 IRENA, Page 12 of 88 Jameson Resources Limited | Annual Report 2022-23 Case Study: Indigenous Engagement The Crown Mountain Hard Coking Coal Project is located on lands within ʔakanuxunikb ʔamakʔis in the East Kootenay region of south-east British Columbia, Canada. These are the unceded ancestral lands of Yaq̓it ʔa·knuqⱡi ‘it First Nation (YQT) over which it declares and exercises its inherent aboriginal rights and title. In January, Jameson’s Canadian subsidiary, NWP Coal Canada Limited (“NWP”) executed a landmark Environmental Assessment Process and Consent Agreement (the “Agreement”) with Yaq̓it ʔa·knuqⱡi ‘it First Nation for the Crown Mountain Project. Under the Agreement, YQT will act as a regulator and reviewer of the Project and in so doing will fully engage in the Environmental Assessment of the Project for the purpose of providing or withholding Free, Prior and Informed Consent to the Project following completion of the Environmental Assessment. This Agreement paves a new era of relationship-building with Indigenous Nations throughout the EA process and for the lifetime of the Project garnering a mutual respect partnership between both parties. “Yaq̓it ʔa·knuqⱡi ‘it is very pleased to see NWP committing to a consent-based environmental assessment for the Project. For too long, Indigenous Nations have not been brought to the table in decision-making directly affecting our rights and interests. We look forward to working with NWP and the regulators as we exercise our full seat at the table as a decision maker in our own territories.”. Nasuʔkin Heidi Gravelle, (Chief) Yaq̓it ʔa·knuqⱡi ‘it “This is a huge step in the new era for natural resource development in Canada. Jameson is committed to designing and operating an improved Project that incorporates building environmental controls from the beginning with learnings from the past and taking input and direction from Indigenous Nations. Having support and a strongly built relationship with YQT throughout the process and timelines of the Project, ensures that NWP will understand the impacts of the Project on Indigenous Nations in natural resource development.” Michael Gray Managing Director Jameson Resources Page 13 of 88 Jameson Resources Limited | Annual Report 2022-23 Case Study: Decarbonisation The supply of steelmaking raw materials with a lower emission intensity is a major challenge to the steel industry. The decline and depletion of existing steelmaking coal mines demands the development of new supply of premium steelmaking coal, produced in a sustainable manner and with a lower emissions footprint. The Crown Mountain Hard Coking Coal Project location and layout provides substantial opportunities for decarbonisation to reduce Scope 1 and 2 GHG emissions compared with historical steelmaking coal production. Jameson is actively pursuing decarbonisation opportunities for Crown Mountain, including: • Use of hydro-generated electricity • Working with contractors and equipment manufacturers to assess adoption of Electric mobile equipment and use of regenerative braking • Use of hyperbaric coal drying rather instead of thermal (gas-fired) drying • Working with suppliers on rail transport and port loading for opportunities to reduce GHG emissions and improved energy/fuel efficiencies • Work with steelmaking customers to consider options to increase blast furnace efficiency through maximising use of HCC and PCI and other GHG reduction initiatives. Page 14 of 88 Jameson Resources Limited | Annual Report 2022-23 Case Study: Environmental Management Crown Mountain has been designed to represent a new standard in environmental management of steelmaking coal projects. Key features: • Cumulative Effects assessment across the Elk Valley region and commitment to strict licence conditions and environmental the Project’s offsets contribution to existing cumulative effects is essentially unmeasurable to ensure that • Active engagement and involvement of indigenous nations in project assessment and ultimately enforcement • Layer cake waste dump design to provide permanent source control of Selenium. No ongoing management required or legacy issues following mine closure • Higher water recovery from product coal total overall reduces and processing additional water demand • Shallow coal seams ensures that less waste rock is required to be excavated than in current producing mines and other minimises total disturbance area • No Tailings Dam – dry tailings and coarse coal reject are placed in overburden dump to facilitate Selenium source control plan • Hyperbaric Drying – excess moisture is removed from product coal via hyperbaric drying reducing need for gas-fired thermal drying as used in existing Canadian mines • Opportunities for decarbonisation and reduced GHG emissions through use of hydro-electricity, electric mobile fleet and regenerative braking use of biodiesel and conveyors where possible. Page 15 of 88 Jameson Resources Limited | Annual Report 2022-23 Our Assets Jameson owns interests in two steelmaking coal prospects, Crown Mountain and Dunlevy, both located in British Columbia, Canada Figure 1 Crown Mountain and Dunlevy Project Locations Page 16 of 88 Jameson Resources Limited | Annual Report 2022-23 Crown Mountain Ownership: 90% owned by NWP Coal Canada Limited Jameson owns 77.94% of NWP Coal Canada Limited Commodity: Hard Coking Coal (86%) and PCI (14%) Location: Elk Valley, British Columbia, Canada Figure 2 Crown Mountain Coal Licence Locations Figure 2: Crown Mountain Coal Licence Locations Page 17 of 88 Overview The Crown Mountain Hard Coking Coal Project (Crown Mountain) is a high-quality steelmaking coal opportunity for development, located in the Elk Valley, British Columbia. It is situated between two of Teck Resources operating mines - ~11km from Line Creek and ~8km from Elkview. The Project is proximate to existing common user rail that accesses three deep water ports on the West Coast of Vancouver, Canada. Crown Mountain has been advanced through exploration and coal quality work, Preliminary Economic Assessment, a Pre- Feasibility Study completed in 2014, an Updated Pre-Feasibility in 2017, the release of the Bankable Feasibility Study (BFS) in July 2020 and the Yield Optimisation Study completed in Aug 2021. The Crown Mountain Yield Optimisation Study (Aug 21) based on the BFS, included the following highlights: • Robust economic outcomes including a pre-tax NPV(10) of US$469m and IRR of 40.2%, assuming purchase of the mobile equipment, workshops and ancillary infrastructure • Represents a compelling high quality coking coal opportunity for development with a competitive operating and capital cost structure and access to existing common user rail and port infrastructure • High quality low volatile (‘LV’) steelmaking coal, with the Life of Mine (LOM) product mix being 86% Hard Coking Coal (HCC) and 14% Pulverised Coal Injection (PCI) coal • The mine plan is based on an average LOM production rate of 1.96 Mtpa of saleable coal, 57.5 Mt Total Run of Mine (ROM) from the North, East and South pits over 15 years. At completion of the BFS, the Company also identified a number of areas of potential optimisation to be evaluated, in order to maximise the economic outcomes, whilst finalising the relevant environmental and permitting approvals to be ready for financial investment decision. The Crown Mountain BFS was based on resources of 90.2Mt, including 66.5Mt in the Measured and Indicated category across three pits – North, East and South pits. There is 23.7Mt of Inferred resource in the Southern Extension that sits outside the aforementioned pits that could provide additional organic growth through either extension of mine life or increased annual production. Additional work is required to upgrade the resource category, determine the coal quality and understand production costs. The HCC quality in the North and East pits is comparable to the seaborne Low Volatile Matter (LV) Premium HCC Benchmark and is expected to achieve this benchmark pricing. The HCC quality in the South Pit is expected to receive a 10% discount to the LV Premium HCC Benchmark as a result of a lower Coke Strength after Reaction (CSR) and higher phosphorous than that in the North and East pits. The PCI is a Low to Mid Volatile PCI coal that compares favourably with the Australian Low to Mid Volatile PCI coals on the basis of ash, sulphur, carbon content and calorific value which are the key determinants in coke replacement ratio. Jameson Resources Limited | Annual Report 2022-23 Crown Mountain PCI coal’s coke replacement ratio is similar to that achieved by the LV PCI coals produced in Australia. The defined mining parameters established by the BFS and include average annual Yield Optimisation Study production of 1.96 Million Tonnes Per Annum (Mtpa) over the life of mine. The Project has a favourable Run-of-Mine (ROM) strip ratio 4.7:1 BCM:ROM tonnes and an average plant yield of 48.7%. The first four years of mining occurs in the North and East pits which is lower ROM strip ratio of 4.1 BCM:ROM tonnes and higher yield (61.2%), producing up to 2.3 Mtpa. The mine then progresses to the South Pit which is mined from the South to the North. The Company has been progressing the environmental permitting of the Project since 2014. That process commenced with the Project Description, followed by the successful Information Requirements (AIR) in 2018 that forms the basis for Environmental Assessment Certificate Application (EA Application). the Application receipt of The Company completed all environmental technical studies including baseline work, terrestrial modelling, flora and fauna studies, air, ground water and surface water modelling completed in June 2021. The EA Application was completed in April 2022 and submitted to the Impact Assessment Agency of Canada (IAAC) for review. It is anticipated that the formal technical review of the Application will commence in late 2023. Page 18 of 88 Location and Tenure The Project is located within the Elk Valley coal field in south- eastern British Columbia. This region is the world’s second largest basin for premium hard coking coal and is home to four operating mines which produce over 20 million tonnes per annum, representing a majority of Canada’s total coal exports. is Crown Mountain in close proximity to two significant steelmaking coal mines: Line Creek which is 12km to the north, and Elkview which is 8km to the southwest (Figure 2). The Project includes ten granted coal licences (418150, 418151, 418152, 418153, 418154, 418966, 419272, 419273, 419274, and 419275) covering an area of 5,630 hectares. Name License Number Status Area (Ha) Rent (CAD) North Block South Block Crown East West Crown Southern Extension Northwest Extension Grave Creek Northern Extension Alexander Creek Grave Creek West 418150 Granted 334 $3,340 418151 Granted 1,001 167 418152 Granted 251 418153 Granted 835 418154 Granted 974 418966 Granted 779 419272 Granted 705 419273 Granted 335 419274 Granted 251 419275 Granted Total 5,630 $10,010 $1,670 $2,510 $8,350 $6,818 $5,453 $4,935 $2,345 $1,757 $47,188 Table 1 Crown Mountain Coal Licence Summary Table (CAD) Bankable Feasibility Study July 2020 On 9 July 2020, the Company announced the robust economic results of the Bankable Feasibility Study (BFS) for Crown Mountain. The Project has a low strip ratio, an average life of mine (LOM) 1.7Mtpa clean coal product operation at competitive operating costs with direct access to global seaborne markets through one of the three deep water ports on the west coast of British Columbia. The BFS demonstrated a technically and economically robust Project that will produce an average of 86% LV HCC and 14% PCI coal over the 15-year mine life (see Table 2 on the following page). The study was led by Stantec Consulting’s (Stantec) Vancouver office with other consultants engaged including Sedgman Canada Limited (a member of CIMIC Group), and SRK Consulting (SRK). The BFS confirmed that Crown Mountain represents a compelling high quality hard coking coal development opportunity with a competitive operating and capital cost structure and access to existing common user rail and port infrastructure. Jameson Resources Limited | Annual Report 2022-23 The BFS also identified a number of optimisation opportunities which could further improve the positive economics of the Project. These included: • Yield Optimisation • Increased Coal Handling and Processing Plant (CHPP) Utilisation Review of CHPP Capital costs Contract mining or mobile equipment leasing Consideration of potential Build-Own-Operate-Transfer options for the CHPP Further exploration in Southern Extension area. • • • • Yield Optimisation Study August 2021 The Yield Optimisation Study, opportunities to be progressed, involved the following: first of the these • • • Assessing the ash yield curve of each coal block to assess opportunities to improve CHPP yield Testing of higher ash product coal samples to understand any potential impact a higher ash product has on key coking properties of the product Assessment of the overall Project economics of producing a higher ash product by analysing potential production increase against any relative revenue discount due to a higher ash product. The Yield Optimisation Study confirmed reduced production cost and increased sales volume resulted in an overall 25% increase in pre-tax NPV10 to US$469 million, compared with that in the BFS. In addition, the Study confirmed: • • • • increased production and substantial improved potential economic outcomes by increasing product ash levels from 9.5% to 10.5% for North and East pits product and from 9.5% to 11.0% for South Pit product Increased product ash levels enable increased processing yield which results in a direct increase in product coal and export sales The study determined an increased Life-of-Mine product yield of 52.9% compared with 48.8% in the BFS resulting in an 8.4% increase in average annual product coal sales from 1.8 to 1.96 Mtpa The increased yield and consequent increase in saleable export product results in a 4% reduction in cash operating costs further enhancing the Project’s attractive position on the cost curve. to USD89.41/tonne, (FOB Vancouver) Page 19 of 88 Resources Reserves Jameson Resources Limited | Annual Report 2022-23 The JORC Code requires that at a minimum, a preliminary feasibility study or feasibility study be completed as the basis for the definition of reserve quantities. A feasibility study has been undertaken for the Crown Mountain Property. The BFS run-of-mine surface mineable reserve summary shown in Table 3 Run of mine surface mineable reserve summary (ktonnes) (as at July 8 2020), identified 57.5 million as a coal reserve, of which 43.6 million tonnes are in the Proven category and 13.9 million tonnes in the Probable category. The updated 2021 Resources are provided in Table 2 Resource summary (Mtonnes) (as at July 8 2020) Resource summary (Mtonnes) (as at 8 July 2020) below. All stated resources are inclusive of the reserves. The estimates have been prepared in accordance with the requirements of the Canadian National Instrument (NI) 43- 101 and the Canadian Institute of Mining, Metallurgy and Petroleum (CIM) Definition Standards. NI 43-101 is the Canadian equivalent of the 2012 Joint Ore Reserves Committee (JORC) Standard. is an A Qualified Person (Competent Person), who employee of Stantec, validated the available geological data, constructed the computer based geological model and undertook resource estimation. Table 2 Resource summary (Mtonnes) (as at July 8 2020) Resource Area North Pit South Pit South Extension2 Total Measured (Mt) Indicated (Mt) Measured & Indicated (Mt) Inferred (Mt) Measured, Indicated & Inferred (Mt) 10.1 41.0 - 51.1 3.0 12.4 - 15.4 13.1 53.4 - 66.5 - - 23.7 23.7 Table 3 Run of mine surface mineable reserve summary (ktonnes) (as at July 8 2020) ASTM Group Bituminous Area North Pit East Pit South Pit Sub-Total Run of Mine Coal Reserves (Ktonnes) Proven Probable COKING 9,603 2,271 27,975 39,848 PCI 429 135 3,218 3,781 COKING 3,924 532 4,828 9,284 Total Proven & Probable 43,629 13,911 Total Notes: 57,540 These are ROM (run-of-mine) tonnages prior to processing with as-received moisture content approx. 4%. Reference point is before the rotary breaker. Reserves within economic pit based on coking coal price range of CAD$187-$207/product tonne and PCI coal price of CAD$136/product tonne. Rounding as required by reporting guidelines may result in apparent summation differences. 2 Southern Extension resource estimate is from the March 11, 2014 PFS report. No additional work has been completed on this portion of the Crown Mountain deposit since 2014. Page 20 of 88 13.1 53.4 23.7 90.2 PCI 1,068 46 3,514 4,627 Competent Persons Statement Mineral Resource Estimate, Mineral Reserve Estimate and Bankable Feasibility Study Results Jameson Resources Limited | Annual Report 2022-23 The information in this Annual Report relating to the Mineral Resource Estimate, Mineral Reserve Estimate and Bankable Feasibility Study Results of the Company’s Crown Mountain Coal Project are extracted from the ASX Release entitled Crown Mountain Bankable Feasibility Study announced on 9 July 2020 and is available to view on the ASX website (ASX:JAL), and the Company's website. The Company confirms that it is not aware of any new information or data that materially affects the information included in the original market announcement and, that all material assumptions and technical parameters underpinning the resource and reserve estimates and bankable feasibility study results in the relevant market announcement continue to apply and have not materially changed. The Company confirms that the form and context in which the Competent Person’s findings are presented have not been materially modified from the original market announcement. Coal Quality and Exploration Results The information in this Annual Report relating to the Coal Quality and Exploration Results on the Company’s Crown Mountain Coal Project is extracted from the ASX Releases entitled “Crown Mountain Coal/Coke Testing Program Complete: Hard Coking Coal Confirmed (Updated)” announced on 2 August 2019, and “Additional Testing Confirms Crown Mountain as Premium Hard Coking Coal” announced 23 April 2019, and are available to view on the ASX website (ASX:JAL), and the Company's website. The Company confirms that it is not aware of any new information or data that materially affects the information included in the original market announcements and, that all material assumptions and technical parameters underpinning the coal quality and exploration results in the relevant market announcement continue to apply and have not materially changed. The Company confirms that the form and context in which the Competent Person’s findings are presented have not been materially modified from the original market announcement. Page 21 of 88 Mining Given the shallow geology of the resource, all mining at the Crown Mountain Project will be open pit. Mining equipment includes excavators, front end loaders, and haul trucks, supported by dozers, backhoes, and blasthole drills. This type of equipment is typical for Elk Valley mining operations and includes equipment specific to selective mining in certain thinner seams present on the property. The majority (90%) of overburden removal is estimated to require blasting. Processing Coal processing occurs through a Coal Handling and Process Plant (‘CHPP’) that is located near the North Pit. Coal will be trucked to the CHPP where it will be processed. The average LOM processing yield is 52.9%, delivering a clean coal, or saleable coal resource of 28.5Mt at an average clean coal strip ratio of 9.5:1 BCM:tonne clean coal. The primary processing method is heavy media cyclone and reflux classifier, supplemented by column cell flotation for fines recovery. A hyperbaric filter is included in the plant design to reduce the product moisture of the fine coal. The CHPP design developed in the BFS has been maintained in the Yield Optimisation Study but resultant plant yields have been increased to reflect increased product recovery due to Jameson Resources Limited | Annual Report 2022-23 increased target product ash levels. The resultant CHPP yield for coking coal product from each Pit is summarised in Table 4 below. Coal Quality Coal from the Crown Mountain Project is modelled to be 86% Premium low-volatile Hard Coking Coal and 14% mid-vol PCI (Pulverised Coal Injection). Washed coal will be conveyed down the mountain (3 km) and then trucked approximately 15 km to a stockpile/loadout area where the product will ultimately be loaded on train with a 152 railcars (16,000t capacity) on a new rail loop to be located adjacent to Canadian Pacific’s (CP) existing common-user railway. The loadout facility includes covered storage with a batch weigh bulk loading system for accurate load control and freight cost management. Key features of the coking coal product are high CSR (Coke Strength after Reaction) and low volatile matter (VM) consistent with similar Elk Valley coals. High CSR and low VM are critical coke-making characteristics that determine demand and relative market position for coking coals. Crown Mountain’s Hard Coking Coal product is comparable with the established global Premium Low Vol Hard Coking Coals brands as shown in Figure 3 below. Table 4 Modelled Coking Coal Yields - BFS (Jul 2020) & Yield Optimisation Study (Aug 2021) North Pit East Pit South Pit Product Ash (% ad) 9.5 Yield (% ar) 56.6 Product Ash (% ad) 9.5 Yield (% ar) 47.0 Product Ash (% ad) 9.5 Yield (% ar) 41.2 10.5 57.8 10.5 49.7 11.0 47.6 BFS July 2020 Yield Optimisation Study August 2021 Figure 3 Crown Mountain Low Vol Hard Coking Coal Page 22 of 88 Jameson Resources Limited | Annual Report 2022-23 Infrastructure Transport The Project is located in an area with well supported infrastructure for coal mining. Teck operates a total of four coking coal mines in the Elk Valley and general vicinity of the Project: one of these operations is south of Crown Mountain and three are north. As a result, mainline rail, power, supporting communities and services are all nearby. CP’s rail is a combined 18 km from the wash plant: 3 km of overland conveyor and a 15 km truck haul. Power lines will be extended 14 km from the main transmission line to the preparation plant. A natural gas line of similar length is planned to provide heat for the plant, shop, and support facilities. Existing access roads to the Project will be upgraded: these roads have already been used for logging operations and product transportation by a local quarry. Water supply will originate from two sources: a sediment pond located in the Alexander Creek drainage and a storage pond to be located adjacent to Grave Creek. Seasonal flow studies and estimated Project water requirements indicate this is a viable solution. The towns of Sparwood, Elkford, Fernie, and Crowsnest Pass will be the source of the Crown Mountain workforce, and house numerous mining-related service industries. Once loaded onto rail, carrier CP will transport the coal to either Westshore Terminals (‘Westshore’) near Vancouver, or to Ridley Terminals (‘Ridley’) near Prince Rupert, where it will be loaded into ships. Westshore, approximately 1,200 kms distance is the terminal of choice for Crown Mountain coal, with an estimated transportation cost (combined rail and port) of USD29.25/tonne (July 2020 BFS). Capacity expansion continues at the Vancouver ports. Currently Teck is undertaking an expansion project at the Neptune Terminal where they have publicly stated they will be shipping coal from once it is complete and their Take or Pay contract with Westshore expired in 2021. As a result, it is believed Westshore will have available capacity when the first coal from Crown Mountain is ready for shipment. All clean coal production from Crown Mountain is assumed to be exported. Coal is sold FOB vessel. Capital Expenditure The Total Pre-Production Capital expenditure to support the mining and processing operation has been estimated in the BFS and Yield Optimisation Study to be USD352 million (CAD469m) as detailed in Table 5 Pre-Production Capital Expenditure ($M) (as at July 8, 2020) below. Table 5 Pre-Production Capital Expenditure ($M) (as at July 8, 2020) Pre-Production Capital* Mobile Mining Equipment Wash Plant and Coal Handling Facilities Infrastructure (rail load-out, roads, power, offices, shop etc) Pre-Strip and Indirects SUBTOTAL – CAPITAL Owners costs Reclamation Security Contingency TOTAL CAPITAL *Capital Expenditure has been converted from CAD to USD at 0.75 Note: Totals may be off due to rounding. US$ 92 102 78 37 309 9 2 31 352 Page 23 of 88 Environment and Regulatory Approvals Development of the Project will require approval from both Provincial and Federal regulators. Jameson has prepared an Environmental Assessment (EA) Application to meet the comprehensive assessment requirements of both jurisdictions. The EA Application was completed in April 2022 and submitted to IAAC for review. It is anticipated that formal EA review will commence in late 2023 involving a public comment period and technical review by Regulators, Indigenous Nations groups and other key stakeholders. The duration of the assessment and review process is dependent upon the extent of any subsequent Information Requests and ongoing engagement with stakeholders. Additional mine permits must be acquired by the Company before construction can commence. Indigenous Nations and Community Engagement Crown Mountain is located on lands within ʔakanuxunikJ ʔamakʔis in the East Kootenay region of south-east British Columbia, Canada. These are the unceded ancestral lands of Yaq̓it ʔa·knuqⱡi ‘it First Nation over which it declares and exercises its inherent aboriginal rights and title. The lands are also part of the shared territories of the other Ktunaxa nations: ?Aq̓am First Nation, ʔakisq̓nuk First Nation Jameson Resources Limited | Annual Report 2022-23 and Yaq̓an Nu?kiy First Nation and the Secwepemc (Shuswap), the Blackfoot Confederacy: Kainai (Blood), Piikani and Siksika; Stoney Nakoda: Bearspaw, Chiniki, and GoodStoney; Tsuut’ina Nation; and Métis citizens. Jameson has undertaken extensive engagement with all of these Indigenous Nations during planning of the Project and in development of the EA and is seeking to undertake ongoing engagement, close cooperation and open communication as the Project moves forward. The Company continues regular engagement with the local governments (Councils, Mayors) of all the nearby towns including Sparwood, Elkford, Fernie, the Regional District of East Kootenay and the District of Crowsnest Pass located across the Provincial border in Alberta. Through the EA development process, Jameson has also had discussions with various non- and governmental organisations, recreational clubs regarding their specific issues and concerns. community groups Operating Costs The mine operating cost estimate was developed in the BFS of July 2020 to consider all site-based aspects of the mining operation, (including coal processing, coal and waste loading road and haulage, maintenance, water management, reclamation and site administration) as well as all off-site costs (including rail and port charges, marketing, royalties and corporate overhead costs). topsoil salvage and replacement, The total operating costs per product tonne from the BFS and Yield Optimisation Study are summarised in Table 6 below: Table 6 Total operating costs per product tonne from the BFS and Yield Optimisation Study FOB Operating Cost* (USD) Unit BFS Jul-20 Yield Optimisation Study Aug-21 ROM Strip Ratio Clean Coal Strip Ratio Operating Costs – clean coal Waste ROM Coal Production Preparation Plant Clean Coal Handling Reclamation Minor Equipment Operating Costs Free on Rail (FOR) Marketing and Corporate Administration Rail and Port Charges Royalty Free on Board (‘FOB’) Cost BCM:ROM tonne BCM:t clean coal 4.7:1 10.3:1 USD/t USD/t USD/t USD/t USD/t USD/t USD/t USD/t USD/t USD/t USD/t USD/t 31.94 6.77 10.02 2.34 0.14 1.00 52.22 1.01 5.90 29.25 4.79 93.17 *Operating costs have been converted from CAD to USD at 0.75 4.7:1 9.5:1 29.48 6.25 9.25 2.16 0.13 0.92 48.19 1.01 5.45 29.25 5.51 89.41 Page 24 of 88 Jameson Resources Limited | Annual Report 2022-23 Economic Outcomes The key economic outcomes are as follows, and summarised in Table 7 below: Table 7 Crown Mountain Project Key Economic Outcomes Outcome* Unit Bankable Feasibility Study (July 2020) Yield Optimisation Study (July 2021) Total ROM Coal Mined Mt ROM Mine Life Years Average ROM Strip Ratio bcm: ROM t 57.5 15 4.7 LOM Processing Yield % 48. 8% LOM Average Annual Exports Mtpa Total Clean Coal Production Mt Clean Coal Strip Ratio Pre-production Capex** Cash Cost (FOB Vancouver) Low Volatile Premium Hard Coking Coal Benchmark NPV(10) (Pre-tax) NPV(10) (Post-tax) IRR (Pre-tax) IRR (Post-tax) Net Cashflow (Pre-tax) Net Cashflow (Post-tax) bcm: clean coal t US$M US$/t US/t US$M US$M % % US$m US$m 1.8 26.27 10.29 309 $93.17 165 $376 M $217 M 36.4% 27.2% $1,029 M $652 M * Operating costs and capital expenditure have been converted from CAD to USD at 0.75 **Excludes Contingency, Owners Costs, Reclamation Security 57.5 15 4.7 52.9% 1.96 28.46 9.49 309 $89.41 165 $469 M $276 M 40.2% 30.2% $1,261 M $797 M Page 25 of 88 Investment Agreement with Bathurst Resources Limited Jameson Resources Limited | Annual Report 2022-23 The Investment Agreement entered into between Jameson and Bathurst in July 2018 provides Bathurst (through its wholly owned Canadian subsidiary) options for investing in NWP and provide funding for Crown Mountain costs. Bathurst invested C$4 million in NWP for an 8 per cent common ownership interest to sole fund the 2018 summer exploration program and exercised Option One, investing an additional C$7.5 million in September 2019 to sole fund the Bankable Feasibility Study (BFS), increasing their common ownership interest in NWP to 20 percent. The agreement also provides for: • up to a C$5million Advance of the total C$110,000,000 Tranche Two Option at Bathurst’s discretion to provide funding towards pre-construction activities • With the completion of the BFS and once the required permits have been issued, Bathurst has a Tranche Two option at their discretion, to sole fund the first C$110 million of construction costs, less any Tranche Two Advances (C$2.6m to date), in the form of cash, which is anticipated to represent the cash component of a project financing package. Upon fully funding all tranches, which total C$121.5 million, Crown Mountain will be a 50/50 joint venture between Jameson and Bathurst. During the 2020 financial year, Bathurst provided C$2.6 million for pre-construction activities, including completion of the BFS and work undertaken on the EA Application as part of the Advance to the Tranche Two Option, resulting in an additional 2.2% in Class B Preference shares. Bathurst advised in 2020 that they will no longer exercise their discretion and use the remaining C$2.4 million of the Option Two Advance facility for sole funding of the Project costs. Accordingly, Jameson and Bathurst have and will continue to pro rata contribute the Project related costs in accordance with their common ownership interests of 80:20 in NWP. Jameson undertook an equity raising in November 2021 to ensure Jameson can pay its share of Project related costs for the EA Application, BFS optimisation work and other NWP costs to be incurred during the 2022 financial year. An additional equity raising will be required to be undertaken in the December 2022 half, to fund Jameson’s 80% interest for Crown Mountain Project costs for the near term to enable continued progress of environmental approval process, further ongoing engagement with Project stakeholders and related administrative costs. Page 26 of 88 Dunlevy Ownership: 100% Dunlevy Energy Inc Commodity: Steelmaking Coal Location: Peace River, British Columbia Jameson holds a 100% interest in the Dunlevy Project located in the Peace River coal field district of North-East British Columbia. The Peace River coal field is estimated to have mineable resources of over 1 billion tonnes of export quality coal (BC Ministry of Energy and Mines). Production from the Peace River coal field has included some of Canada’s major coking coal and PCI mines – Willow Creek, Brule, Wolverine and Trend – that are located along strike from the Project area. Dunlevy is in a well-developed area where several major mines and mining prospects are located, and is 90km from Fort St. John, a regional commercial centre. All weather roads link Dunlevy to Fort St. John and Chetwynd, where Canadian National Railway’s track can be accessed. The rail provides shipping options from each the three deep water ports on the west coast of Vancouver. There is also potential to reduce transportation costs by utilising the large man-made Williston Lake bordering the property to transport coal by barge to rail access. Jameson executed a small drilling program at Dunlevy in the summer of 2014. Dunlevy’s coal licenses are in good standing with the Province. Due to its early stage, no compliant coal resources have been determined. Dunlevy consists of 2 approved coal exploration licenses as shown in Table 8 Dunlevy Coal License Summary Table below: Table 8 Dunlevy Coal License Summary Table Jameson Resources Limited | Annual Report 2022-23 Cancellation of 5 pending exploration license applications by the British Columbian government in 2015 limited the potential scale of the Dunlevy Project should it be ultimately developed. Jameson determined that it was not in the Company’s best interest to proceed any further with Dunlevy at that time, choosing instead to devote available funds to Crown Mountain. As Jameson has not completed any work on Dunlevy during the past 5 years, please refer to the 2015 Annual Report for information on Project details. Annual rent on the exploration licenses has been paid and the Project remains in good standing. Based upon the discontinuation of activities on Dunlevy, the Company elected in 2016 to write down the Project value to nil. Page 27 of 88 Jameson Resources Limited | Annual Report 2022-23 Sustainability – the four pillars1 Jameson believes that the United Nations Sustainable Development Goals (SDGs) provide a roadmap that enable corporations to align their goals with the long term goals of society, and have chosen to adopt, and are in the process of implementing, a four pillar approach to measuring performance – Principles of Governance, Planet, People and Prosperity as outlined below. Principles of Governance By operating in an open and transparent manner through all stakeholder engagement and being responsible, we strive to grow sustainably and deliver long term value creation. We are focused on managing our risks and continuous improvement. Planet People We are committed to developing the Crown Mountain Hard Coking Coal Project and any other future projects by being responsible, sustainable and mindful in our approach to the natural environment. People relates to both our human and social capital - our people are central to achieving sustainable outcomes, through opportunities to grow and by being inclusive we will build and retain talent; and by working together in an open and transparent manner, we seek to be a valued community partner. Prosperity We are committed to being a valued community partner through being responsible and addressing, in an open and transparent manner, our social license to operate that will lead to inclusive and sustainable outcomes resulting in long term value creation. 1 – Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation, September 2020 AFY24 Priorities Page 28 of 88 Jameson Resources Limited | Annual Report 2022-23 Corporate Governance and Risk Management Jameson’s 2022 Corporate Governance Statement is available on Jameson’s website and is also released to the ASX as part of our annual reporting. The Corporate Governance Statement adopted by the Board reflects the Board’s endorsement and adoption of the recommendations contained in the ASX Corporate Governance Council’s Principles and Recommendations. Risk management is fundamental to maximising the value of our business and informing Jameson’s strategic planning and establishment of key milestones and deliverables. We believe that effective risk management enables us to identify priorities, allocate resources, demonstrate due diligence in discharging legal and regulatory obligations, and meet the standards and expectations of our stakeholders. Jameson’s risk management approach is a structured process to identify potential threats to the success of the business, and includes defining our risk appetite and strategy for eliminating or minimising the impact of identified risks. We particularly focus on strategic and material risks and Jameson is committed to ensuring that risk management is regarded as an essential element in our management processes with linkages to every aspect of our business including progression of the development of the Crown Mountain Hard Coking Coal Project, relationships with key stakeholders and suppliers and our treasury and capital management activities. Jameson’s Annual Report contains detailed discussion on a number of risks including Project risks. Set out below is a high level summary of our material risks and how we manage them: Protecting the Health, Safety and Wellbeing of our People Jameson’s core values call out responsibility. Responsibility for taking care of our own and each other’s health and safety. We strive to ensure a culture that promotes a safe workplace so that everyone goes home safe every day. • While safety risk is not currently our most significant risk we are cognisant of the fact that mining operations by their very nature carry associated health and safety risks. We plan to implement a robust work-place health and system ahead of commencement of site works and mining activities. This will include identifying critical safety risks, education programs and leaders who embed a safety culture within our business. safety Managing Cyber Security Risks loss of confidentiality, Cyber threats are a constant challenge with risks to the integrity, or availability of information, data, or information required to operate the business. • Jameson IT management is outsourced. The outsourced provider has systems in place to manage cyber-security risk and uses the Australian Cyber-Security Centre’s Essential 8 approach as the framework to support mitigating this risk. Respecting and Consulting with Stakeholders on The Crown Mountain Project Jameson acknowledges the many Indigenous Nations, Métis and Inuit who have lived in and cared for these lands for generations. We are grateful for the traditional Knowledge Keepers and Elders who are still with us today, those who have gone before us and emerging leaders. We make this acknowledgement as an act of reconciliation and gratitude to those whose territory where our Project is located. • We believe in building long-term and meaningful relationships with our many stakeholders. This requires listening to their concerns and working constructively on solutions • Jameson actively engages and involves Indigenous Nations in the Crown Mountain Project’s assessment including communicating the potential impacts and benefits of the Project • Karyn Lewis, experienced regulatory affairs expert joined the NWP Project Team as Manager – Regulatory Affairs and works closely with all stakeholders to educate and consult on the Crown Mountain Project. Page 29 of 88 Jameson Resources Limited | Annual Report 2022-23 Financial Sustainability Risk Jameson is currently funding 80% of the Crown Mountain Project costs, given our Joint Venture partner Bathurst Resources Limited exercised their discretion to no longer fund 100% of cashcalls under the Tranche Two Cash Advance Option. Jameson will be required to pro-rata fund its 80% share of costs until Final Investment Decision where Bathurst has the option to exercise its discretion in relation to the Tranche Two Option for C$107.4m remaining, that will increase their shareholding to 50% if exercised. Regulatory Approval Risk There is a risk of changes to Government policy in relation to environmental assessment or Climate Change policy and that change could negatively impact on the ability to secure approval for development of the Project Climate Change Risk Jameson’s objective is to be the next generation of steel making coal. It is committed to playing its part in building a more sustainable world for the future generations. How we go about this requires focus, investment and close contact with our many stakeholders. We believe that Jameson can play its part in the transition towards a sustainable society through careful planning for Crown Mountain operations, once all approvals have been received. A key part of the work we are undertaking when planning the mine operations is to explore ways to operate the mine sustainably • • • • Increasing regulatory requirements under the EA Application framework have resulted in a longer time than anticipated to prepare and lodge the EA Application which has resulted in the potential date for FID also being later than originally thought. This, together with the need for Jameson to fund 80% of costs until such time as Bathurst exercises its discretion in relation to the Tranche Two Option, means Jameson will need to raise additional funds to support the ongoing approval process and remain a going concern Jameson has a long-standing and supportive shareholder base with which we remain in constant contact. Jameson continually reviews its funding requirements and plans Jameson will continue to engage with existing shareholders and potential investors and project financiers to ensure the advanced position of the project and the environmental benefits of the project compared to other steelmaking coal projects are well understood. Jameson is actively engaged with Federal and Provincial regulators and policymakers to ensure that the potential regulatory changes and the impact on project development are well understood. As part of this strategy, the Company is keen to highlight the comparative GHG benefits of the Project from a production and product value-in-use. • The Crown Mountain Project is in the EA Approval phase. It is essential we understand the potential baseline impact on the climate from our operations, when commenced. Work is underway to assess the baseline and determine realistic and measurable strategies that could serve to reduce the carbon footprint of our Crown Mountain operations • Specific risks to manage when CMP becomes operational include: o Impact of more frequent flooding or weather impacts on mining operations o use of heavy equipment on site to haul coal to the rail load out, rail to the port and ship to customers o societal expectations and potential negative views of Jameson’s coal mining asset. Acceleration of Transition Away from Coal Could Impact the Metallurgical Coal Price The Crown Mountain Hard Coking Coal Project is metallurgical coal which is used in blast furnaces to make steel. Jameson acknowledges the transition away from thermal coal to renewable that energy sources but also alternative technologies for steelmaking could become economical earlier, which could potentially hasten the transition away from blast furnaces, reducing demand for metallurgical coal recognises • The risk also presents an opportunity for Jameson as any imbalance in the coking coal market could lead to prolonged capacity pressure in both the coking coal and coke markets, leading to elevated prices • The Company is continuing to create relationships with leading global steelmakers to ensure that it is informed of current status of steel industry decarbonisation strategies and the role for premium hard coking coal in reducing industry emissions Page 30 of 88 Jameson Resources Limited | Annual Report 2022-23 Acceleration of Transition Away from Coal Could Impact the Metallurgical Coal Price at a faster rate. This could impact the longer term metallurgical coal price. • As part of Jameson’s risk management approach it will give consideration to the effect of longer-term coal prices and as part of our scenario planning, actively evaluate the market for conditions that could impact various scenarios and the Project. Directors’ Report Experienced, effective and diverse leadership Page 31 of 88 Jameson Resources Limited | Annual Report 2022-23 Directors’ Report Experienced, effective and diverse leadership The Directors of Jameson Resources Limited (“Jameson” or “the Company”) are pleased to submit the Annual Financial Report of the Company and the financial year ended 30 June 2023. its subsidiaries for Directors Company Secretary Board Meetings Remuneration Report Lead Auditor’s Independence Declaration Financial Statements and Notes Directors’ Declaration Independent Auditor’s Report Shareholder Information Schedule of Mineral Tenements Corporate Directory 33 35 36 39 46 47 80 81 85 87 88 Page 32 of 88 Directors Directors’ Report Directors Jameson Resources Limited | Annual Report 2022-23 Nicole Hollows Independent, Non-Executive Chairman Michael Gray Managing Director Bachelor of Business – Accounting Graduate Diploma in Advanced Accounting (Distinction) Chartered Accountant Fellow Australian Institute of Company Directors Graduate Diploma in Company Secretarial Practice Member, Chief Executive Women Bachelor of Engineering (Civil) Master of Business Administration Graduate Australian Institute of Company Directors Appointed 15 March 2020 Subsidiary Responsibilities Director, NWP Coal Canada Limited Director, Dunlevy Energy Inc. Committee Responsibilities Chairman, Nomination and Remuneration Committee Member, Audit and Risk Committee (Chairman up to January 2021) Experience Ms Hollows has over 21 years’ experience in the resources sector and has been responsible for exploration, evaluation, financing, development and operations of steelmaking coal mines. Her experience spans operational management, strategy, accounting and finance, mergers and acquisitions, risk management and corporate governance. Ms Hollows previous roles include Chief Executive Office/Managing Director of Macarthur Coal Limited (acquired by Peabody Energy), Managing Director of AMCI Australia and Southeast Asia, and Chief Executive Officer of Sunwater Limited. Ms Hollows is a Non-Executive director of Downer EDI Limited, Qube Holdings Limited and Chief Executive Women. She was previously a member of the advisory committee member of the Salvation Army Queensland Advisory Council. Directorships of Other Listed Entities Downer EDI Limited (ASX: (DOW) 19 June 2018 to current) QUBE Holdings Limited (ASX: QUB) (19 October 2020 to current) Appointed 1 March 2021 Subsidiary Responsibilities President, NWP Coal Canada Limited Committee Responsibilities Standing Invitee to all Committees. Experience development, Mr. Gray is an experienced resource executive with over 30 years’ experience in resource and infrastructure development. Mr. Gray’s experience in permitting, capital markets, financing implementation of product including development and marketing stakeholder customer and engagement, and mine construction and operations bode well for Jameson’s strategy of becoming an independent, growth- oriented steelmaking coal developer focused on delivering sustainable outcomes. Mr. Gray was the Chief Executive Officer responsible for the successful development and operations of the Middlemount Coal Project that was acquired by Peabody as part of their acquisition of Macarthur Coal and more recently has industry provided consulting advice within the resource including involvement in the development of the Bluff PCI project in Central Queensland and the successful acquisition of the Colton Coal Project. Directorships of Other Listed Entities Nil Directorships of Listed Entities Held In Past 3 Years Resource Generation Limited (ASX: RES) (30 November 2018 to 4 February 2022). Location Mr Gray is based in Brisbane. Page 33 of 88 Location Ms Hollows is based in Brisbane. Directors (cont.) Directors’ Report Jameson Resources Limited | Annual Report 2022-23 Joel Nicholls Independent, Non-Executive Director Steve van Barneveld Independent, Non-Executive Director Bachelor of Commerce Chartered Accountant Graduate Diploma Mineral Exploration Geoscience Bachelor of Mineral Technologies (Hons 1) Appointed 15 September 2016 Subsidiary Responsibilities Director, NWP Coal Canada Limited Director, Dunlevy Energy Inc. Committee Responsibilities Chairman Audit, Risk and Sustainability Committee Member Nomination and Remuneration Committee Experience Mr Nicholls has over 16 years financial and technical experience in the resources industry. He formerly worked for PricewaterhouseCoopers in Transaction Services, focused on mergers and acquisitions with buy side and sell side due diligence across a broad range of industries. Mr Nicholls runs a private resource fund and has experience in analysing and investing in a wide selection of commodities across multiple jurisdictions, from early-stage exploration through to production. Mr Nicholls is skilled in project identification, and technical and economic evaluation. Directorships of Other Listed Entities Nil. Location Mr Nicholls is based in Melbourne. Appointed 21 February 2014 Subsidiary Responsibilities Director, NWP Coal Canada Limited Director, Dunlevy Energy Inc. Committee Responsibilities Member, Audit, Risk and Sustainability Committee Member Nomination and Remuneration Committee Experience Mr van Barneveld has over 30 years of experience in the mining services sector, a significant portion of which has been spent with Sedgman Pty Limited, a leading international designer and builder of coal handling and processing plants. Mr van Barneveld, commencing as a process engineer, has held senior executive positions within Sedgman, overseeing a period of significant growth and international expansion. He has extensive experience in asset development, design, construction, and operations management. Directorships of Other Listed Entities Nil Location Mr van Barneveld is based in Perth. Page 34 of 88 Company Secretary Directors’ Report Jameson Resources Limited | Annual Report 2022-23 Lisa Dalton Company Secretary Bachelor Applied Science (Medial Laboratory Science) Masters Applied Science (Medical Laboratory Science) Bachelor of Law (First Class Honours) Fellow Australian Institute of Company Directors Fellow Governance institute of Australia Appointed 8 October 2020 Subsidiary Responsibilities Secretary, NWP Coal Canada Limited Secretary, Dunlevy Energy Inc. Experience Lisa is an experienced Director, Chief Executive Officer, Senior Executive and Company Secretary having worked in a range of industries including healthcare, medical, water resources, energy, manufacturing, childcare, energy, mining and construction sectors. Lisa has experience in leading strategy development and teams implementation, governance, risk management, internal cultural audit, improvement, human communication, relations and program management. She has strong capability in capital raising and mergers and acquisitions having responded to numerous take-over approaches and supported significant capital raisings for growth. resources, stakeholder responsible for Lisa is currently Chairman of Second Skin Pty Ltd, a Non- Executive Director of Healthia Limited (ASX: HLA) and the Queensland Department of Regional Development, Manufacturing and Water and is Deputy Chair of the Advisory Council of Marist College Ashgrove. She is also Company Secretary of PWR Holdings Limited (ASX: PWH). Location Ms Dalton is based in Brisbane. The Company Secretary is appointed by the Board in accordance with the Constitution and all Directors have right access to the Company Secretary. The Company Secretary is charged with facilitating the Company’s corporate governance processes and so holds primary responsibility for ensuring that the Board processes and procedures run efficiently and effectively. The Company Secretary is accountable to the Board, through the Chairman, on all governance matters and reports directly to the Chairman as the representative of the Board. Page 35 of 88 Directors’ Report Jameson Resources Limited | Annual Report 2022-23 Board Meetings Our Corporate Structure Principal Activities Review of Operations During the Reporting Period, the Board held 19 Board meetings. Attendance at those meetings is summarised below: Table 9 Directors' Meetings Name Board Meetings Audit and Risk Committee Meetings Nomination and Remuneration Committee Meetings A1 19 19 19 19 B2 19 19 19 19 Nicole Hollows Steve van Barneveld Joel Nicholls Michael Gray3 1. Meetings held and director able to attend 2. Meetings attended 3. Michael Gray has a standing invite to attend Committee meetings but is not a member A1 2 2 2 - A1 3 3 3 - B2 3 3 3 - B2 2 2 2 - Jameson Resources Limited is a public company listed on the ASX (Code: JAL) and is incorporated in Western Australia. The Company has a 77.94% interest in NWP Coal Canada Limited (NWP) which holds a 90% interest in the Crown Mountain Hard Coking Coal Project and a 100% direct interest in the Dunlevy Coal Project, both located in British Columbia, Canada. In October 2019, a subsidiary of Bathurst Resources Limited (ASX: BRL) (Bathurst or BRL) acquired a 20% interest in NWP in common shares by exercising its Tranche One Option and an additional 2.2% in Class B Preference shares, exercising its Tranche Two Advance Option of C$2.6 million. Bathurst holds a Tranche Two Option, at their discretion, to increase their ownership interest to 50%, subject to certain milestones and additional payments. Jameson Resources Limited and its subsidiaries, NWP and Dunlevy Energy Inc. are collectively referred to as Jameson, or the Group, as the context requires. The principal activity of the Group during the financial year was advancing the Company’s Crown Mountain Hard Coking Coal Project (“Crown Mountain”) through the evaluation phase which has now commenced into the permitting phase. All technical assessments for the Environmental Assessment Application were completed in June 2021 and the EA Application was lodged with IAAC in April 2022. Management also evaluates other coal opportunities that present themselves from time-to-time. There were no significant changes in the nature of the Group’s principal activities during the financial year Please refer to pages 5 to 36 of the Annual Report for a detailed Review of Operations. A high-level summary is provided below: The past year has seen its share of highlights and challenges for Jameson Resources Limited (JAL or the Company), resulting in the following key deliverables: • • • • • Execution of a one-of-a-kind Environmental Assessment Process and Consent Agreement with Yaq̓it ʔa·knuqⱡi ‘it First Nation for the Crown Mountain Hard Coking Coal Project a strategic placement of $5 million (at 70% premium to previous share price) to fund continued progress of Crown Mountain Environmental Assessment Application Based on substantial progress of the assessment and with the support of key First Nations, the Impact Assessment Agency of Canada granted an extension to the time limit for completion of the environmental assessment for the Project. The Impact Assessment Agency of Canada provides feedback on the Crown Mountain Draft Environmental Impact Study following Conformity Review Consideration of a number of potential value-add acquisitive growth opportunities whilst approvals for the Crown Mountain Project are being progressed. Page 36 of 88 Directors’ Report Jameson Resources Limited | Annual Report 2022-23 Operating Results The loss, after tax, attributable to the Group for the financial year ended 30 June 2023, amounted to $1,921,508 (2022: loss of $909,006). Dividend Paid or Recommended The Directors do not recommend the payment of a dividend in respect of the financial year and no amount has been paid or declared by way of a dividend since the start of the financial year to the date of this Report. Significant Changes in State of Affairs . Other than as stated above, there were no significant changes in the state of affairs of the Company during the financial year. Subsequent Events No matters or circumstances have arisen since the year end which significantly affected or may significantly affect the operations of the Group, the results of those operations, or the state of affairs of the Group in future financial years. Future Developments Environmental Issues Jameson is focusing its efforts on the development of the Crown Mountain Hard Coking Coal Project in British Columbia, Canada and working with Bathurst Resources Limited to advance its Environmental Assessment permitting and related activities. In parallel with progress of the EA Application, management will seek to evaluate other opportunities, predominantly focused on steelmaking coal, in developed nations (e.g., Canada and Australia). Work on the Dunlevy Project has been suspended and will be reviewed periodically in light of market conditions and company priorities. Management will also evaluate other opportunities that may present themselves from time-to-time, both in coal and other commodities. Further details are contained in the “Our Assets” section of the Annual Report commencing on page 16. The Group’s operations are subject to significant environmental regulations in Western Canada in respect of its mining exploration activities. The Company is aware of its environmental obligations with regards to its exploration and evaluation activities and ensures that it complies with all regulations when carrying out any exploration and evaluation work. The Directors of the Company are not aware of any breaches of environmental regulations for the year covered by this report. The Directors have considered the National Greenhouse and Energy Reporting Act 2007 (the NGER Act) which introduces a single national reporting framework for the reporting and dissemination of information about the greenhouse gas emissions, greenhouse gas projects, and energy use and production of corporations. At the current stage of development, the Directors have determined that the NGER Act will have no effect on the Company for the current or subsequent financial year. The Directors will reassess this position as and when the need arises. Indemnifying Officers or Auditor In accordance with the constitution, except as may be prohibited by the Corporations Act, 2001 every officer, auditor or agent of the Company shall be indemnified out of the property of the Company against any liability incurred by him in his capacity as officer, auditor or agent of the Company or any related corporation in respect of any act or omission whatsoever and howsoever occurring or in defending any proceedings, whether civil or criminal. The Group has a Directors and Officers insurance policy in place. Page 37 of 88 Directors’ Report Jameson Resources Limited | Annual Report 2022-23 Proceedings on behalf of the Company Auditor’s Independence Declaration Non-Audit Services Unissued Shares Under Option Interest in Shares and Options No person has applied for leave of Court to bring proceedings on behalf of the Company or to intervene in any proceedings to which the Company is a party for the purpose of taking responsibility on behalf of the Company for all or any part of these proceedings. The Company was not a party to any such proceedings during the year. The lead auditor’s independence declaration for the year ended 30 June 2022 has been received and can be found on page 48 of the annual report and forms part of this Directors’ Report. No non-audit services were provided by the Company’s auditors during the year. At the date of this report unissued ordinary shares of the Company under option are: Table 10 Unissued Shares Under Option Number of Shares Expiry Date 31 December 2023 31 December 2023 31 December 2024 31 December 2024 30 June 2025 31 December 2025 31 December 2025 During the year, no shares were issued upon the exercise of options. Exercise Price $0.50 $0.20 $0.30 $0.10 $0.40 $0.50 $0.10 1,200,000 500,000 500,000 1,400,000 500,000 1,000,000 1,440,000 The following relevant interests in shares and options of the Company or a related body corporate were held by the directors as at the date of this report. Table 11 Interest in shares, options Name Number of Shares Number of Options Nicole Hollows1 Steve van Barneveld2 Joel Nicholls3 Michael Gray4 1. 500,000 shares and 2,500,000 options are held by Nimami Pty Ltd . 500,000 520,000 7,730,000 1,000,000 2,500,000 600,000 600,000 2,840,000 Ms Hollows is a director of the trustee and beneficiary of the trust 2. 100,000 shares are held by The van Barneveld Share Trust, an entity related to Steve van Barneveld. 600,000 options are held by Dalmeny Investments Pty Ltd , an entity in which Mr van Barneveld is a beneficiary 3. 7,000,000 shares are held by Walloon Securities Pty Ltd, an entity of which Mr Nicholls is a director. 300,000 shares and 600,000 options are held by Willow Grove Equity Pty Ltd, an entity of which Mr Nicholls is a director. 430,000 shares are held by JHNKMS Pty Ltd , an entity in which Mr Nicholls is a beneficiary 4. 500,000 shares are owned by EWAM Energy Pty Ltd ATF the EWAM Energy Trust, an entity in which Mr Gray is a beneficiary. 500,000 shares are owned by Bond Street Custodians Limited - A/C Portfolio Serv ATF for the Maree and Michael Gray Super Fund of which Mr Gray is a beneficiary. 2,840,00 unlisted options are held by EWAM Energy Pty Ltd ATF EWAM Energy Trust, of which Mr Gray is a beneficiary. Page 38 of 88 Remuneration Report Jameson Resources Limited | Annual Report 2022-23 Remuneration Report This report outlines the remuneration arrangements in place for the Key Management Personnel (KMP) of the Company for the financial year ended 30 June 2023. The information provided in this Remuneration Report has been audited as required by Section 308(3C) of the Corporations Act 2001. The Remuneration Report details the remuneration arrangements for Key Management Personnel who are defined as those persons having authority and responsibility for planning, directing and controlling the major activities of the Company and the Group, directly or indirectly, including any Director (whether executive or otherwise) of the parent company. Key Management Personnel The KMP during the year and at the date of this report are: • • • • Michael Gray (Managing Director) Nicole Hollows (Independent, Non-Executive Chairman) Steve van Barneveld (Independent, Non-Executive Director) Joel Nicholls (Independent, Non-Executive Director) Executive Key Management Personnel Remuneration Policy Jameson’s Remuneration Framework and Policy has been designed to align Executive KMP objectives with shareholder and business objectives. It has regard to shareholders’ interests by: • • Focusing Executive KMP on sustained growth and key non-financial drivers of value Attracting and retaining high calibre Executive KMP. Executive KMP remuneration comprises two elements: Fixed remuneration, and 1. 2. Performance linked or “at risk” remuneration (short- and long-term components). Fixed Remuneration Fixed remuneration is a function of size and complexity of the role, individual responsibilities, experience, skills and market remuneration levels. This consists of cash salary, salary sacrifice items, employer superannuation, annual leave provisions and any fringe benefits tax charges related to employee benefits. The opportunity to salary sacrifice benefits on a tax-compliant basis is available. The Board determines an appropriate level of fixed remuneration for the senior executives following recommendations from the Nomination and Remuneration Committee. The Nomination and Remuneration Committee has the delegated authority from the Board to engage independent remuneration consultants as it sees fit. At Risk Remuneration Annual Cash Bonus – Short Term Incentive Plan (STIP) • Under the plan, participants have an opportunity to receive an annual cash bonus calculated as a percentage of their total fixed remuneration (TFR) and conditional on the achievement of short-term financial and non-financial performance measures at both a corporate and individual level. Long Term Incentives (LTI) • In FY2020, the company adopted an Employee Incentive Plan (EIP) for Directors and Executives. The EIP allows the company to grant options to eligible participants and it serves as the vehicle for long term incentive offering to provide incentive and reward for eligible participants and align the interests of participants more closely with the interests of the shareholders. Long term incentive options were issued to the Managing Director during the reporting period. Refer to Table 13 Long Term Incentive Option Conditions for further details. Remuneration Governance Board The Board’s policy for determining the nature and amount of remuneration for board members and the Managing Director is delegated to the Nomination and Remuneration Page 39 of 88 Remuneration Report Jameson Resources Limited | Annual Report 2022-23 Remuneration Governance (continued) Committee (NRC), which considers all remuneration matters for Executive and Non- Executives Directors and makes recommendations to the Board. Nomination and Remuneration Committee (NRC) The NRC reviews the Managing Director’s (MD) compensation arrangements annually by reference to the Group’s performance, the MD’s performance, the MD’s roles and responsibilities and benchmarks this against salary information from peer group companies in comparable industry sectors and other listed companies in similar industries. The NRC will assess the appropriateness of the nature and quantum of emoluments of such officers by reference to relevant employment market conditions with the overall objective of ensuring maximum stakeholder benefit from the retention of a high-quality board and executive team and report its recommendations to the Board for final determination. In determining competitive remuneration rates, the Board also seeks independent advice, if required, on local and international trends among comparative companies and industry generally. Share Ownership and Trading The Board encourages KMP to hold shares in the Company. The Company has a Share Trading Policy which directors and employees are required to comply with. Table 12 Executive Remuneration Mix Executive Remuneration Mix Executive Position Michael Gray Managing Director FY2023 Total Fixed Remuneration (inclusive of superannuation) (TFR) $288,000 per annum (0.8 FTE) STI (Max % of TFR) STI Cash Bonus earned (including super) Up to 50% $47,988 LTI (Max % of TFR) Number of LTI options granted Up to 50% 1,440,000 LTI Options Michael Gray was awarded a cash bonus of $47,988 under the Short-Term incentive Plan measured against KPIs over the 2023 financial year. Following shareholder approval in November 2022, Michael Gray was also granted 1,440,000 long term incentive options, the terms and conditions of which are summarised in Table 13 Long Term Incentive Option Conditions below Entitlement Each Long-Term Incentive Option entitles the Managing Director to subscribe for one Share in Jameson upon exercise of the Long-Term Option. Long Term Incentive Options Awarded to Managing Director Table 13 Long Term Incentive Option Conditions Total Number of Options 1,440,000 Exercise Price per Option A$0.10 Performance Period Performance Period 1 July 2022 to 30 June 2025 (3 Years) Value of Options The value of Options over ordinary shares in the Company granted to Michael Gray as remuneration during the reporting period is $27,317, to be expensed over the vesting period Performance Hurdles for Options • Tranche 1 – 33.3% (480,000) of the Options will vest if finance is secured to enable a final investment decision (FID) to proceed with development of the Crown Mountain Project on or before 3o June 2025 Page 40 of 88 Remuneration Report Jameson Resources Limited | Annual Report 2022-23 • Tranche 2 - 33.3% (480,000) of the Options are subject to FID for commencement of construction at Crown Mountain by 30 Jun 2025 with supporting pre-development and operational plans. • Tranche 3 - 33.3% (480,000) of the Options will vest if JAL Board approves a value accretive acquisition or merger before 31 Dec 2024. • Achieve the Performance Hurdles during the Performance Period • Remain employed by Jameson in capacity of Managing Director up until and including 31 August 2025 (Vesting Date) Vesting Conditions Vesting Date 31 August 2025 Exercise Period Exercisable between 1 September 2025 and Expiry Date of Options, subject to Share Trading Policy restrictions Expiry Date of Options 31 December 2025 . A Long Term Incentive Option not exercised before the Expiry Date will automatically lapse on the Expiry Date. Disposal Restrictions Shares held in escrow for 12 months and share sale only in accordance with Share Trading Policy (unless required to sell to satisfy tax liability) Vesting Upon a Change of Control Event Notice of Exercise Exercise Date Timing of issue of Shares on exercise If a Change of Control Event occurs then the Board has absolute discretion to determine if a pro-rata portion of the vesting Long Term Incentive Options are eligible to be received based upon the relevant performance of the Company and the holder, the Vesting Conditions and any other circumstances which it considers are relevant in relation to the change of control. The Long Term Incentive Options may be exercised during the Exercise Period by notice in writing to the Company in the manner specified on the Long Term Option certificate (Notice of Exercise) and payment of the Exercise Price for each Long in Australian currency by Term Option being exercised electronic funds transfer or other means of payment acceptable to the Company. A Notice of Exercise is only effective on and from the later of the date of receipt of the Notice of Exercise and the date of receipt of the payment of the Exercise Price for each Long Term Option being exercised in cleared funds (Exercise Date). Within 15 Business Days after the Exercise Date, the Company will: • • issue the number of Shares required under these terms and conditions in respect of the number of Director Options specified in the Notice of Exercise and for which cleared funds have been received by the Company if required, give ASX a notice that complies with section 708A(5)(e) of the Corporations Act, or, if the Company is unable to issue such a notice, lodge with ASIC a prospectus prepared in accordance with the Corporations Act and do all such things necessary to satisfy section 708A(11) of the Page 41 of 88 Long Term Incentive Options Awarded to Managing Director (continued) Remuneration Report Jameson Resources Limited | Annual Report 2022-23 Long Term Incentive Options Awarded to Managing Director (continued) Executive Remuneration Outcomes Corporations Act to ensure that an offer for sale of the Shares does not require disclosure to investors, and • if admitted to the official list of ASX at the time, apply for official quotation on ASX of Shares issued pursuant to the exercise of the Long-Term Incentive Options. If a notice delivered under paragraph (ii) for any reason is not effective to ensure that an offer for sale of the Shares does not require disclosure to investors, the Company must, no later than 20 Business Days after becoming aware of such notice being ineffective, lodge with ASIC a prospectus prepared in accordance with the Corporations Act and do all such things necessary to satisfy section 708A(11) of the Corporations Act to ensure that an offer for sale of the Shares does not require disclosure to investors. Shares issued on exercise Shares issued on exercise of the Long Term Incentive Options rank equally with the then issued shares of the Company. Reconstruction of capital Participation in new issues issued capital of the Company If at any time the is reconstructed, all rights of a Long Term Option holder are to be changed in a manner consistent with the Corporations Act and the Listing Rules at the time of the reconstruction. There are no participation rights or entitlements inherent in the Long Term Incentive Options and holders will not be entitled to participate in new issues of capital offered to Shareholders during the currency of the Long Term Incentive Options without exercising the Long Term Incentive Options. Change in exercise price A Long Term Option does not confer the right to a change in Exercise Price or a change in the number of underlying securities over which the Long Term Option can be exercised. Transferability The Long Term Incentive Options are not transferable. The MD received a base salary, statutory superannuation and Long-Term Incentive Options during the reporting period. He also became entitled to a cash bonus under the STIP. The NRC reviewed the performance of the MD relevant during the reporting period. This evaluation is based on criteria that includes the business performance of the Company and whether strategic objectives in terms of project development, were achieved. The MD had Key Performance Indicators attached to his STIP during the reporting period. The KPIs and the outcome achieved were: Table 14 Executive Remuneration Outcomes for STIP Short Term Incentive Plan Environment, Social and Governance Performance Project Execution Corporate Growth Corporate Funding and Investor Relations TOTAL CASH BONUS Long Term Incentive Plan LTI Options granted following shareholder approval in November 2022 1. Earned in FY2023 but paid in FY2024. Includes superannuation. Status of KPIs Partially met Partially met Partially met Partially met $47,9881 No. of LTI Options 1,440,000 Page 42 of 88 Remuneration Report Jameson Resources Limited | Annual Report 2022-23 Non-Executive Directors’ Remuneration Policy The Board policy is to remunerate Non-Executive Directors at market rates for comparable companies for time, commitment and responsibilities. The Board determines payments to the Non-Executive Directors and reviews their remuneration periodically, based on market practice, duties and accountability. Independent external advice is sought when required. In addition, Non-Executive Directors also, subject to approval of shareholders are entitled to receive options under the Employee Incentive Plan. Director Fees The maximum aggregate amount of fee pool that can be paid in total to non-executive directors is currently at $300,000 per annum as approved by shareholders at the 2020 AGM. Fees for non-executive directors are not linked to the performance of the Group. Non-Executive Director fees for FY2023 were: Table 15 Non-Executive Director Fees Director Position Nicole Hollows Steve van Barneveld Joel Nicholls Chairman Chairman Nomination and Remuneration Committee Member Audit and Risk Committee Member Due Diligence Committee Non-Executive Director Chairman Audit and Risk Committee Member Nomination and Remuneration Committee Member Due Diligence Committee Non-Executive Director Member Audit and Risk Committee Member Nomination and Remuneration Committee Member Due Diligence Committee FY2023 Annual Fee (inclusive of superannuation) $105,000 per annum $54,750 per annum $54,750 per annum An additional fee of A$5,000 was paid to each Non-Executive Director due to establishment of Due Diligence Committee (being the Board) associated with a large potential transaction that Jameson was evaluating during the year, evident by the number of Board meetings held. Director Options All Non-Executive Directors hold options, the issue of which were approved by shareholders. Further details of the equity incentives granted are detailed in Note 20 of the Company’s financial statements. Voting at the Company’s Prior Annual General Meeting The adoption of the Remuneration Report for the financial year ended 30 June 2022 was put to the shareholders of the Company at the Annual General Meeting held on 22 November 2022. The Company received 99.99% of the vote, of those shareholders who exercised their right to vote, in favour of the Remuneration Report for the 2022 financial year. The resolution was passed without amendment by way of poll. The Company did not receive any specific feedback at the AGM or throughout the year on its remuneration policies. Employment contracts of key management personnel Key Management Personnel employment terms are formalised in a service agreement, a summary of which is set out below. Name: Mr Michael Gray, Managing Director Employing Company: Jameson Resources Limited Terms of Agreement: 0.8 Full Time Equivalent Total Fixed Remuneration: $300,000 (base salary plus superannuation) from 1 July 2023 which equates to a full time equivalent TFR of $375,000 per annum Termination Notice Period: 3 months in writing by either party All non-executive Directors were appointed by a letter of appointment. Directors can retire in writing, as set out in the Constitution. Page 43 of 88 Remuneration Report Jameson Resources Limited | Annual Report 2022-23 Table 16 Statutory Remuneration Table, Directors and Executives Short-term benefits Cash Bonus Non-cash benefits Total Post Employ- ment Benefits Super benefits Termin- ation benefits Long-term benefits Equity-based payments Total Long service leave Options3 Proportion of remuneration performance related $ $ $ $ $ $ $ $ % Name Year Cash salary & fees $ Non-Executive and Executive Directors Current Nicole Hollows1 Non-Executive Chairman 2022 2023 100,000 105,000 105,000 100,000 - - 50,000 4,725 45,000 4,500 50,000 4,725 45,000 4,500 - - - - - - 2023 50,000 2022 45,000 2023 50,000 2022 45,000 2023 260,500 47,988 1,703 310,203 27,500 2022 258,306 43,549 17,779 319,634 23,568 2023 465,500 47,988 1,703 515,191 36,950 2022 448,306 43,549 17,779 509,634 32,568 - - - - - - - - - - - - - - - - - - - - 32,203 137,203 51,833 151,833 - - - - 54,725 49,500 54,725 49,500 19,590 357,293 5,561 348,763 51,793 603,934 57,394 599,596 23.5 34.1 - - - - 5.5 1.6 - - Steve van Barneveld Non-Executive Director Joel Nicholls Non-Executive Director2 Michael Gray Managing Director Total - KMP Remuneration 1. 2. 3. FY2023 fees paid to Manimi Pty Ltd, a company of which Ms Hollows is a director and shareholder Joel Nicholls was Executive Director up until 28 Feb 2021 and was remunerated for this role. Michael Gray was appointed Managing Director from 1 March 2021 at which time Joel Nicholls resumed the role of Non-Executive Director. He held the role of Non-Executive Director throughout all of FY2023 The Directors have not received this amount and the options may have no actual financial value unless exercised. Securities may also be issued to the recipient at a share issue price lower than valued and recognised in the financial report. Note that the valuation does not reflect the value of the equity benefits received for tax purposes. Shares held by Key Management Personnel (KMP) All equity dealings with directors have been entered into with terms and conditions no more favourable than those that the Company would have adopted if dealing at arms’ length. The relevant interests of each director in share capital at the date of this report are as follows: Table 17 Shares Owned by Key Management Personnel Shares owned by KMP Name Opening Balance 1 July 2022 Shares acquired during the year Shares disposed of during the year Other Closing Balance 30 June 2023 500,000 Non-Executive Directors Nicole Hollows1 Steve van Barneveld2 Joel Nicholls3 Executive Director Michael Gray4 1,000,000 1. 500,000 shares held by Nimami Pty Ltd , an entity of which by Ms Hollows is a 1,000,000 7,730,000 7,730,000 520,000 520,000 500,000 - - - - - - - - - - - beneficiary. 2. 100,000 shares are held by The van Barneveld Share Trust, an entity related to Steve van Barneveld. 3. 7,000,000 shares are held by Walloon Securities Pty Ltd, an entity of which Mr Nicholls is a director. 300,000 shares are held by Willow Grove Equity Pty Ltd, an entity of which Mr Nicholls is a director. 430,000 shares are held by JHNKMS Pty Ltd ATF KMS Super Fund, an entity in which Mr Nicholls is a beneficiary 4. 500,000 shares held by Bond Street Custodians Limited - A/C Portfolio Services of which Mr Gray is a beneficiary. 500,000 shares held by EWAM Energy Pty Ltd of which Mr Gray is a director and shareholder. Page 44 of 88 Remuneration Report Jameson Resources Limited | Annual Report 2022-23 Table 18 Options Owned by Key Management Personnel Options owned by KMP Name Opening Balance 1 July 2022 Granted as remuneration during the year Exercised/ lapsed Total vested as at 30 June 2022 Total exercisable as at 30 June 2023 Shares held by Key Management Personnel (cont) 2,500,000 Non-Executive Directors Nicole Hollows1 Steve van Barneveld2 Joel Nicholls3 Executive Director Michael Gray4 1,000,000 1,000,000 1,400,000 - - - 400,000 400,000 1,440,000 - - - - - 2,500,000 600,000 600,000 2,840,000 1. 2,500,000 options are held by Nimami Pty Ltd , an entity of which by Ms Hollows is a beneficiary 2. 600,000 options are held by Dalmeny Investments Pty Ltd ATF the Dalmeny Trust, an entity in which Mr van Barneveld is a beneficiary. 3. 600,000 options are held by Willow Grove Equity Pty Ltd, an entity of which Mr Nicholls is a director 4. 2,840,000 options are held by EWAM Energy Pty Ltd of which Mr Gray is a director and shareholder No performance rights were issued as remuneration during the reporting period to KMP. No compensation options were exercised during the reporting period. 800,000 options lapsed on 31 December 2022. Loans to KMP No loans were made to key management personnel of the Company during the financial year or the prior corresponding period. Other transactions and balances with KMP Other than as stated above, there have been no other transactions with KMP during the reporting period. End of Remuneration Report Signed in accordance with a resolution of the Board of Directors. Nicole Hollows Non-Executive Chairman Dated this 28th day of September 2023 Page 45 of 88 AUDITOR’S INDEPENDENCE DECLARATION As lead auditor for the audit of the consolidated financial report of Jameson Resources Limited for the year ended 30 June 2023, I declare that to the best of my knowledge and belief, there have been no contraventions of: a) the auditor independence requirements of the Corporations Act 2001 in relation to the audit; and b) any applicable code of professional conduct in relation to the audit. Perth, Western Australia 28 September 2023 M R Ohm Partner Page 4 of 88 6 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME For the year ended 30 June 2023 Other income Foreign exchange gain/(loss) Employee benefits expense Corporate and compliance fees Insurance expenses Equity based payments Administration expenses Exploration expenses Depreciation and amortisation Note 3 14(a) 2023 $ 5,065 30,895 (556,627) (1,156,635) (110,979) (51,793) (28,029) - (3,405) 2022 $ 559 122,180 (542,942) (265,423) (104,005) (57,394) (30,603) (28,148) (3,230) Profit/(Loss)) before income tax (1,871,508) (909,006) Income tax benefit 4 - - Profit/(loss) after income tax (1,871,508) (909,006) Other comprehensive income, net of income tax Items that may be reclassified to profit or loss: Exchange differences on translation of foreign operations 437,343 1,664,280 Other comprehensive income for the period, net of tax 437,343 1,664,280 Total comprehensive (loss)/income for the period (1,434,165) 755,274 (Loss)/profit attributable to: Members of the parent Non-controlling interests Total comprehensive (loss)/income attributable to: Members of the parent Non-controlling interests Basic loss per share (cents) Fully diluted loss per share (cents) 15 15 16 16 (1,810,193) (61,315) (1,871,508) (1,393,585) (40,580) (1,434,165) (0.48) (0.48) (860,643) (48,363) (909,006) (1,044,091) 1,799,365 755,274 (0.25) (0.25) The accompanying notes form part of these financial statements Page 47 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 CONSOLIDATED STATEMENT OF FINANCIAL POSITION As at 30 June 2023 ASSETS CURRENT ASSETS Cash and cash equivalents Trade and other receivables Other assets TOTAL CURRENT ASSETS NON-CURRENT ASSETS Other receivables Deferred exploration and evaluation expenditure Other non-current assets Property, plant and equipment TOTAL NON-CURRENT ASSETS TOTAL ASSETS LIABILITIES CURRENT LIABILITIES Trade and other payables Provisions TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES Other payables TOTAL NON-CURRENT LIABILITIES TOTAL LIABILITIES NET ASSETS EQUITY Issued capital Reserves Accumulated losses Equity attributable to the members of the parent Non-controlling interest TOTAL EQUITY Note 5 6(a) 6(b) 7 8 9 10 11 12 13 14 15 2023 $ 2022 $ 2,514,359 140,137 104,743 2,759,239 1,221,214 41,151,150 204,665 28,714 42,605,743 45,364,982 342,440 75,723 418,163 30,794 30,794 448,957 1,737,369 51,238 101,815 1,890,422 1,208,826 37,782,482 202,588 31,841 39,225,737 41,116,159 188,279 73,971 262,250 30,482 30,482 292,732 44,916,025 40,823,427 43,892,700 12,280,900 39,082,446 11,812,499 (21,488,141) (19,677,948) 34,685,459 31,216,997 10,230,566 44,916,025 9,606,430 40,823,427 The accompanying notes form part of these financial statements Page 48 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the year ended 30 June 2023 Balance at 1 July 2022 Profit/(loss) for the period Exchange differences arising on translation of foreign operations Total comprehensive (loss) for the period Transactions with owners in their capacity as owners: Options issued during the period Share Capital Capital raising costs Transactions with non-controlling interests: Cash Contributed - unissued shares in NWP Issued Capital $ 39,082,446 - - - Accumulated Losses $ (19,677,948) (1,810,193) - (1,810,193) Equity Based Payment Reserve $ 1,635,748 - - - Foreign Currency Translation reserve $ 1,197,477 - 416,608 416,608 - 5,000,000 (189,746) - - - - - 51,793 - - - - - - - Contribution Reserve $ 8,979,274 - Total $ 31,216,997 (1,810,193) Non-controlling Interest $ 9,606,430 (61,315) Total $ 40,823,427 (1,871,508) - - - - - - 416,608 20,735 437,343 (1,393,585) (40,580) (1,434,165) 51,793 5,000,000 (189,746) - - - 51,793 5,000,000 (189,746) - 664,716 664,716 Balance at 30 June 2023 43,892,700 (21,488,141) 1,687,541 1,614,085 8,979,274 34,685,459 10,230,566 44,916,025 The accompanying notes form part of these financial statements Page 49 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY continued For the year ended 30 June 2022 Balance at 1 July 2021 Profit/(loss) for the period Exchange differences arising on translation of foreign operations Total comprehensive (loss) for the period Issued Capital $ 36,122,722 - Accumulated Losses $ (18,817,305) (860,643) - - - (860,643) Transactions with owners in their capacity as owners: Options issued during the period Share Capital Capital raising costs Transactions with non-controlling interests: Cash contributed unissued shares in NWP (already in prior year NCI) Cash Contributed - unissued shares in NWP - 3,141,000 (181,276) - - - - - - - Equity Based Payment Reserve $ 1,578,354 - - - 57,394 - - - - Foreign Currency Translation reserve $ 1,380,926 - (183,449) (183,449) - - - - - Contribution Reserve $ 8,979,274 - Total $ 29,243,971 (860,643) Non-controlling Interest $ 7,061,655 (48,363) Total $ 36,305,626 (909,006) - - - - - - - (183,449) 1,847,729 1,664,280 (1,044,092) 1,799,366 755,274 57,394 3,141,000 (181,276) - - - 57,394 3,141,000 (181,276) - - (752,307) 1,497,716 (752,307) 1,497,716 Balance at 30 June 2022 39,082,446 (19,677,948) 1,635,748 1,197,477 8,979,274 31,216,997 9,606,430 40,823,427 The accompanying notes form part of these financial statements Page 50 of 88 Remuneration Report Jameson Resources Limited | Annual Report 2022-23 CONSOLIDATED STATEMENT OF CASH FLOWS For the year ended 30 June 2023 Note 2023 $ 2022 $ Cash flows from operating activities Interest received Other income Payments to suppliers and employees Payments for exploration and evaluation Net cash flows (used in) operating activities 17 Cash Flows from investing activities Payments for exploration and evaluation Payments for other non-current assets Net cash flows (used in) investing activities Cash flows from financing activities Proceeds from share issue Cash calls from Bathurst Payments for share issue costs Net cash flows from financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 1 July Foreign currency translation on cash held Cash and cash equivalents at 30 June 5,116 121,451 (1,854,100) - (1,727,533) (2,967,821) - (2,967,821) 5,000,000 658,718 (189,746) 5,468,972 773,618 1,737,369 3,372 2,514,359 552 254,539 (968,769) (27,892) (741,570) (3,712,526) (96,551) (3,809,077) 3,141,000 763,384 (181,276) 3,723,108 (827,539) 2,605,476 (40,568) 1,737,369 The accompanying notes form part of these financial statements Page 51 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 1. REPORTING ENTITY Jameson Resources Limited (‘the Company’) is a for profit Australian publicly traded company listed on the Australian Securities Exchange (‘ASX’). The Company is focused on the development of the Crown Mountain Hard Coking Coal Project, located in British Columbia, Canada. The address of the registered office is Level 4, Deutsche Bank Place, 126 Phillip Street, Sydney NSW 2000. The consolidated financial statements were authorised for issue by the Board of Directors on 28 September 2023 2. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES Basis of preparation The consolidated financial statements of the Group are general purpose financial statements for the year ended 30 June 2023 prepared in accordance with Australian Accounting Standards, other authoritative pronouncements of the Australian Accounting Standards Board (AASB) and the Corporations Act 2001. The consolidated financial statements of Jameson Resources Ltd also comply with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The consolidated financial statements have been prepared on historical cost basis and are presented in Australian dollars which is the functional currency of the Group, unless otherwise noted. The accounting policies adopted in the preparation of this consolidated financial report have been consistently applied to all periods presented, unless otherwise stated. New or mandated Accounting Standards and Interpretations adopted In the year ended 30 June 2023, the Company adopted all the new and revised Standards and Interpretations issued by the AASB that are relevant to its operations and effective from 1 July 2022. It has been determined that there is a no material impact from other revised standards and interpretations including those standards on issue but not yet effective. Principles of consolidation Subsidiaries are entities controlled by the Group. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and can affect those returns through its power to direct the activities of the entity. The financial statements of the subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. They are deconsolidated from the date that control ceases. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. Investments in subsidiaries are accounted for at cost in the parent entity’s financial statements. In preparing the consolidated financial statements, all intercompany balances and transactions, income and expenses and profit and losses resulting from intra-group transactions have been eliminated in full. Subsidiaries are fully consolidated from the date on which control is transferred to the Group and cease to be consolidated from the date on which control is transferred out of the Group. Control exists where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The acquisition of subsidiaries has been accounted for using the purchase method of accounting. The purchase method of accounting involves allocating the cost of the business combination to the fair value of the assets acquired and the liabilities and contingent liabilities assumed at the date of acquisition. Accordingly, the consolidated financial statements include the results of subsidiaries for the period from their acquisition. Non-controlling interests are measured at their proportionate share of the acquiree’s identifiable net assets at the acquisition date. Change of the Groups’ interest in subsidiary that do not result in loss of control are accounted for as equity transactions. A change in the ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. Page 52 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued Going Concern This consolidated financial report has been prepared on the going concern basis, which assumes continuity of normal business activities and the realisation of assets and the settlement of liabilities in the ordinary course of business. The Group has a loss after tax of $1,871,508 (2022 loss: $909,006). The Group had net cash outflows from operations and investing activities of $4,695,354 (2022: $4,550,647). The Group has no source of operating cash inflows other than interest income and funds sourced through capital raising activities. At 30 June 2023, the Group has cash and cash equivalents totalling $2,514,359 (2022: $1,737,369) and net working capital (current assets less current liabilities) of $2,341,076 (2022: $1,628,172). The Group’s cashflow forecast for FY24 and beyond reflects that the Group will be required to raise additional capital during the 12- month period. The Directors consider that the Group is a going concern and recognises that additional funding is required to ensure that it can continue to fund its operations during the twelve-month period from the date of this Report. The Directors believe that such additional funding, as the Group has successfully accessed previously, can be derived from raising additional capital to fund the Group’s ongoing operational and capital requirements, as and when required. Accordingly, the Directors believe that the Group will be able to obtain sufficient funding to enable it to continue as a going concern and that it is appropriate to adopt that basis in the preparation of the financial report. Should the group not be successful in obtaining adequate funding, there is a material uncertainty that may cast significant doubt as to the ability of the group to continue as a going concern and whether it will be able to realise its assets and extinguish its liabilities in the ordinary course of business. Segment Information (i) Identification of reportable segments The Company has identified its operating segments based on the internal reports that are reviewed and used by the chief operating decision maker (being the Board of Directors) in assessing performance and determining the allocation of resources. The Company is managed primarily on the basis of evaluation of its coal exploration tenements in Canada and its corporate activities. Operating segments are therefore determined on the same basis. Reportable segments disclosed are based on aggregating operating segments where the segments are considered to have similar economic characteristics. (ii) Types of reportable segments Coal exploration and evaluation Segment assets, including acquisition costs of exploration licenses and all expenses related to the licenses in Canada are reported on in this segment. Corporate Corporate, including treasury, corporate and regulatory expenses arising from operating an ASX listed entity. Segment assets, including cash and cash equivalents, and investments in financial assets are reported in this segment. (iii) Basis of accounting for purposes of reporting by operating segments Accounting policies adopted Unless stated otherwise, all amounts reported to the Board of Directors as the chief operating decision maker with respect to operating segments are determined in accordance with accounting policies that are consistent to those adopted in the annual financial statements of the Company. Page 53 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued Segment assets Where an asset is used across multiple segments, the asset is allocated to the segment that receives the majority of economic value from the asset. In the majority of instances, segment assets are clearly identifiable on the basis of their nature and physical location. Segment liabilities Liabilities are allocated to segments where there is a direct nexus between the incurrence of the liability and the operations of the segment. Segment liabilities include trade and other payables. Foreign Currency Translation Both the functional and presentation currency of Jameson Resources Limited is Australian dollars. Each entity in the Group determines its own functional currency and items included in the financial statements of each entity are measured using that functional currency. The functional currency of the foreign operations, NWP Coal Canada and Dunlevy Energy Inc is Canadian dollars, (CAD). Foreign currency transactions Foreign currency transactions are translated into Australian dollars using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at financial year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss. Foreign operations The assets and liabilities of foreign operations are translated into Australian dollars using the exchange rates at the reporting date. The revenues and expenses of foreign operations are translated into Australian dollars using the average exchange rates, which approximate the rates at the dates of the transactions, for the period. All resulting foreign exchange differences are recognised in other comprehensive income through the foreign currency reserve in equity. The foreign currency reserve is recognised in profit or loss when the foreign operation or net investment is disposed of. Significant accounting estimates and judgements The preparation of these financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are: Exploration and evaluation expenditure: • • • • The future recoverability of capitalised exploration expenditure is dependent on a number of factors, including whether the Group decides to exploit the related lease itself or, if not, whether it successfully recovers the related exploration and evaluation asset and expenditure through sale. Factors that could impact the future recoverability include the level of reserves and resources, future technological changes which could impact the cost of mining, future legal changes (including changes to environmental restoration obligations) and changes to commodity prices. To the extent that capitalised exploration and evaluation expenditure is determined not to be recoverable in the future, profits and net assets will be reduced in the period in which this determination is made. In addition, exploration and evaluation is capitalised if activities in the area of interest have not yet reached a stage that permits a reasonable assessment of the existence or otherwise of economically recoverable reserves. To the extent it is determined in the future that this capitalised expenditure should be written off, profits and net assets will be reduced in the period in which this determination is made. Page 54 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued Share-based payment transactions: • The Group measures the cost of equity-settled transactions with employees by reference to the fair value of the equity instruments at the date at which they are granted. The fair value is determined by an external valuer using a Black and Scholes model, from assumptions provided by the Company. The fair value is expensed over the vesting period. Determination of fair values Several of the Group’s accounting policies and disclosures require the determination of fair value for both financial and non-financial assets and liabilities. When measuring fair value of an asset or liability, the Group uses market observable data as far as possible. The fair value of an asset or liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their best economic interest. A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in the highest and best use or by selling it to another market participant that would use the asset in its highest and best use. Fair values are categorised into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: • • • Level 1 – quoted (unadjusted) market price in active markets for identical assets or liabilities Level 2 – valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and Level 3 – valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. If the inputs used to measure the fair value of an asset or liability might be categorised in different levels of the fair value hierarchy, then the fair value measurement is categorised in its entirety in the same level of the fair value hierarchy as the lowest level input that is significant to the entire measurement. Finance Income Finance income comprises interest income on funds invested. Interest income is recognised as it accrues in profit or loss, using the effective interest method which is the rate that exactly discounts estimated future cash receipts over the expected life of the financial asset to the gross carrying amount of the financial asset. Income Tax The income tax expense or benefit for the period is the tax payable on that period's taxable income based on the applicable income tax rate for each jurisdiction, adjusted by the changes in deferred tax assets and liabilities attributable to temporary differences, unused tax losses and the adjustment recognised for prior periods, where applicable. Deferred tax assets and liabilities are required to be measured at the tax rate that is expected to apply in the future income year when the asset is realised or the liability is settled. The Directors have determined that the deferred tax balances be measured at the tax rates stated. Current tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted by the balance date. Deferred income tax is provided on all temporary differences at the statement of financial position date between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes. Deferred income tax assets are recognised for all deductible temporary differences, carry-forward of unused tax assets and unused tax losses, to the extent that it is probable that taxable profit will be available against which the deductible temporary differences and the carry-forward of unused tax credits and unused tax losses can be utilised, except: Page 55 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued • • when the deferred income tax asset relating to the deductible temporary difference arises from the initial recognition of an asset or liability in a transaction that is not a business combination and, at the time of the transaction, affects neither the accounting profit nor taxable profit or loss; or when the deductible temporary difference is associated with investments in subsidiaries, associates or interests in joint ventures, in which case a deferred tax asset is only recognised to the extent that it is probable that the temporary difference will reverse in the foreseeable future and taxable profit will be available against which the temporary difference can be utilised. The carrying amount of deferred income tax assets is reviewed at each balance date and reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow all or part of the deferred income tax asset to be utilised. Unrecognised deferred income tax assets are reassessed at each balance date and are recognised to the extent that it has become probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply to the year when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted at the balance date. Income taxes relating to items recognised directly in equity are recognised in equity and not in profit or loss. Deferred tax assets and deferred tax liabilities are offset only if a legally enforceable right exists to set off current tax assets against current tax liabilities and the deferred tax assets and liabilities relate to the same taxable entity and the same taxation authority. Goods and services tax Revenues, expenses and assets are recognised net of the amount of GST (Goods and Services Tax) except: • • when the GST incurred on a purchase of goods and services is not recoverable from the taxation authority, in which case the GST is recognised as part of the cost of acquisition of the asset or as part of the expense item as applicable; and receivables and payables, which are stated with the amount of GST included. The net amount of GST recoverable from, or payable to, the taxation authority is included as part of receivables or payables in the statement of financial position. Cash flows are included in the Statement of Cash Flows on a gross basis and the GST component of cash flows arising from investing and financing activities, which is recoverable from, or payable to, the taxation authority are classified as operating cash flows. Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the taxation authority. Current and non-current classification Assets and liabilities are presented in the statement of financial position based on current and non-current classification. An asset is classified as current when: it is either expected to be realised or intended to be sold or consumed in the consolidated entity's normal operating cycle; it is held primarily for the purpose of trading; it is expected to be realised within 12 months after the reporting period; or the asset is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. All other assets are classified as non-current. A liability is classified as current when: it is either expected to be settled in the consolidated entity's normal operating cycle; it is held primarily for the purpose of trading; it is due to be settled within 12 months after the reporting period; or there is no unconditional right to defer the settlement of the liability for at least 12 months after the reporting period. All other liabilities are classified as non- current. Deferred tax assets and liabilities are always classified as non-current. Page 56 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued Cash and cash equivalents Cash and cash equivalents include cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. For the statement of cash flows presentation purposes, cash and cash equivalents also includes bank overdrafts, which are shown within borrowings in current liabilities on the statement of financial position. Cash at bank earns interest at floating rates based on daily bank deposit rates. Trade and other receivables Trade receivables are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less any allowance for expected credit losses. Trade receivables are generally due for settlement within 30 days. The Reclamation Bonds are a condition of the Mines Act Permit for the Crown Mountain and Dunlevy Projects. The Bonds are placed as security in the form of a certified cheque or held in trust at a nominated bank as a Safe Keeping Agreement. The Bonds are returned once the BC Ministry of Energy and Mines has inspected the site following completion of exploration and reclamation. Exploration and evaluation assets Exploration and evaluation expenditure in relation to separate areas of interest for which rights of tenure are current is carried forward as an asset in the statement of financial position where it is expected that the expenditure will be recovered through the successful development and exploitation of an area of interest, or by its sale; or exploration activities are continuing in an area and activities have not reached a stage which permits a reasonable estimate of the existence or otherwise of economically recoverable reserves. Where a project or an area of interest has been abandoned, the expenditure incurred thereon is written off in the year in which the decision is made. The recoupment of costs carried forward in relation to areas of interest in the exploration and evaluation phases is dependent on the successful development and commercial exploitation or sale of the respective areas. Exploration and evaluation assets are assessed for impairment if sufficient data exists to determine technical feasibility and commercial viability, and facts and circumstances suggest that the carrying amount of the asset exceeds the recoverable amount. Such indicators of impairment include the following: • • • • the right to explore has expired during the period or will expire in the near future and is not expected to be renewed substantive expenditure on further exploration for and evaluation of mineral resources in the specific area is neither budgeted nor planned exploration and evaluation in the specific area has not led to the discovery of commercially viable quantities of mineral resources and the entity has decided to discontinue such activities in the specific area, or sufficient data exists to indicate that the carrying amount of the asset is unlikely to be recovered in full from successful development or by sale even if development in the specific area is likely to proceed. For the purpose of impairment testing, exploration and evaluation assets are allocated to cash-generating units consistent with exploration activity. The cash generating units are not larger than the areas of interest. Property, Plant and equipment Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. Cost includes expenditure that is directly attributable to the acquisition of the asset. Purchased software that is integral to the functionality of the related equipment is capitalised as part of that equipment. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items (major components) of property, plant and equipment. Page 57 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued The gain or loss on disposal of an item of property, plant and equipment is determined by comparing the proceeds from disposal with the carrying amount of property, plant and equipment and is recognised net within other income/other expenses in profit or loss. Depreciation Depreciation is calculated over the depreciable amount, which is the cost of an asset, or other amount substituted for cost, less its residual value. Depreciation is recognised in profit or loss on a straight-line basis over the estimated useful lives of each part of an item of property, plant and equipment since this most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. Leased assets are depreciated over the shorter of the lease term and their useful lives unless it is reasonably certain that the Group will obtain ownership by the end of the lease term. The estimated useful lives for the current and prior period are as follows: § § Plant and equipment – over 5 to 15 years (diminishing value) Computer equipment – 3 years (diminishing value) The assets' residual values, useful lives and amortisation methods are reviewed, and adjusted if appropriate, at each financial year end. For an asset that does not generate largely independent cash inflows, recoverable amount is determined for the cash-generating unit to which the asset belongs, unless the asset's value in use can be estimated to be close to its fair value. An impairment exists when the carrying value of an asset or cash-generating units exceeds its estimated recoverable amount. The asset or cash-generating unit is then written down to its recoverable amount with the impairment loss recognised in the statement of profit or loss and other comprehensive income. Derecognition and disposal An item of plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss in the year the asset is derecognised. Depreciation methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate. Investments and other financial assets Investments and other financial assets are initially measured at fair value. Transaction costs are included as part of the initial measurement, except for financial assets at fair value through profit or loss. Such assets are subsequently measured at either amortised cost or fair value depending on their classification. Classification is determined based on both the business model within which such assets are held and the contractual cash flow characteristics of the financial asset unless an accounting mismatch is being avoided. Financial assets are derecognised when the rights to receive cash flows have expired or have been transferred and the consolidated entity has transferred substantially all the risks and rewards of ownership. When there is no reasonable expectation of recovering part or all of a financial asset, its carrying value is written off. Financial assets at fair value through profit or loss Financial assets not measured at amortised cost or at fair value through other comprehensive income are classified as financial assets at fair value through profit or loss. Typically, such financial assets will be either: § § held for trading, where they are acquired for the purpose of selling in the short-term with an intention of making a profit, or a derivative; or designated as such upon initial recognition where permitted. Fair value movements are recognised in profit or loss. Page 58 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued Financial assets at fair value through other comprehensive income Financial assets at fair value through other comprehensive income include equity investments which the consolidated entity intends to hold for the foreseeable future and has irrevocably elected to classify them as such upon initial recognition. Impairment of financial assets The consolidated entity recognises a loss allowance for expected credit losses on financial assets which are either measured at amortised cost or fair value through other comprehensive income. The measurement of the loss allowance depends upon the consolidated entity's assessment at the end of each reporting period as to whether the financial instrument's credit risk has increased significantly since initial recognition, based on reasonable and supportable information that is available, without undue cost or effort to obtain. Where there has not been a significant increase in exposure to credit risk since initial recognition, a 12-month expected credit loss allowance is estimated. This represents a portion of the asset's lifetime expected credit losses that is attributable to a default event that is possible within the next 12 months. Where a financial asset has become credit impaired or where it is determined that credit risk has increased significantly, the loss allowance is based on the asset's lifetime expected credit losses. The amount of expected credit loss recognised is measured on the basis of the probability weighted present value of anticipated cash shortfalls over the life of the instrument discounted at the original effective. Impairment of non-financial assets Non-financial assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. Recoverable amount is the higher of an asset's fair value less costs of disposal and value-in-use. The value-in- use is the present value of the estimated future cash flows relating to the asset using a pre-tax discount rate specific to the asset or cash-generating unit to which the asset belongs. Assets that do not have independent cash flows are grouped together to form a cash-generating unit. Trade and other payables These amounts represent liabilities for goods and services provided to the consolidated entity prior to the end of the financial year and which are unpaid. Due to their short-term nature, they are measured at amortised cost and are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition. Employee benefits • Short-term employee benefits Liabilities for wages and salaries, including non-monetary benefits, annual leave and long service leave expected to be settled wholly within 12 months of the reporting date are measured at the amounts expected to be paid when the liabilities are settled. • Other long-term employee benefits The liability for annual leave and long service leave not expected to be settled within 12 months of the reporting date are measured at the present value of expected future payments to be made in respect of services provided by employees up to the reporting date using the projected unit credit method. Consideration is given to expected future wage and salary levels, experience of employee departures and periods of service. Expected future payments are discounted using market yields at the reporting date on corporate bonds with terms to maturity and currency that match, as closely as possible, the estimated future cash outflows. • Defined contribution superannuation expense Contributions to defined contribution superannuation plans are expensed in the period in which they are incurred. Page 59 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 2 | STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES continued • Equity settled transactions Equity-settled share-based compensation benefits are provided to employees. Equity-settled transactions are awards of shares, or options over shares, that are provided to employees in exchange for the rendering of services. The cost of equity-settled transactions is measured at fair value on grant date. Fair value is independently determined using either the Binomial or Black-Scholes option pricing model that takes into account the exercise price, the term of the option, the impact of dilution, the share price at grant date and expected price volatility of the underlying share, the expected dividend yield and the risk free interest rate for the term of the option, together with non-vesting conditions that do not determine whether the consolidated entity receives the services that entitle the employees to receive payment. No account is taken of any other vesting conditions. The cost of equity-settled transactions is recognised as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods. If equity-settled awards are modified, as a minimum an expense is recognised as if the modification has not been made. An additional expense is recognised, over the remaining vesting period, for any modification that increases the total fair value of the share-based compensation benefit as at the date of modification. If the non-vesting condition is within the control of the consolidated entity or employee, the failure to satisfy the condition is treated as a cancellation. If the condition is not within the control of the consolidated entity or employee and is not satisfied during the vesting period, any remaining expense for the award is recognised over the remaining vesting period, unless the award is forfeited. If equity-settled awards are cancelled, it is treated as if it has vested on the date of cancellation, and any remaining expense is recognised immediately. If a new replacement award is substituted for the cancelled award, the cancelled and new award is treated as if they were a modification. Issued capital Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares or options are shown in equity as a deduction, net of tax, from the proceeds. Earnings per share Basic earnings/(loss) per share is calculated as net profit or loss attributable to members of the parent, adjusted to exclude any costs of servicing equity (other than dividends) and preference share dividends, divided by the weighted average number of ordinary shares, adjusted for any bonus element. Diluted earnings/(loss) per share is calculated as net profit or loss attributable to members of the parent, adjusted for: § § § costs of servicing equity (other than dividends) and preference share dividends the after-tax effect of dividends and interest associated with dilutive potential ordinary shares that have been recognised as expenses, and other non-discretionary changes in revenues or expenses during the period that would result from the dilution of potential ordinary shares; divided by the weighted average number of ordinary shares and dilutive potential ordinary shares, adjusted for any bonus element. Page 60 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3. CORPORATE AND COMPLIANCE EXPENSES Accounting and Audit Fees ASX Fees Company Secretarial Fees Other Legal Fees 4. INCOME TAX The components of tax (benefit) comprise: Current tax Deferred tax Income tax benefit reported in Statement of Profit or Loss and Other Comprehensive Income (i) Mining Tax Credit (Canada) The prima facie tax benefit on loss from ordinary activities before income tax is reconciled to the income tax as follows: Prima facie tax benefit on loss from ordinary activities before income tax at 30% (2022: 30%) from ordinary operations Add tax effect of: - Revenue losses not recognised - Other non-allowable items - Other deferred tax balances not recognised Less tax effect of: - Other non-assessable items - Other deferred tax balances not recognised Mining Tax Credit (Canada) Income tax benefit reported in Statement of Profit or Loss and Other Comprehensive Income (benefit) Unrecognised deferred tax assets at 30% (2022:30%) (Note 1): Carry forward revenue losses Carry forward capital losses Capital raising costs Unrealised FX gains/losses Provisions and accruals 2023 $ 125,151 34,374 55,000 303,943 638,167 1,156,635 2023 $ - - - 2022 $ 124,542 64,639 45,000 24,624 6,618 265,423 2022 $ - - - (561,452) (272,702) 274,494 104,018 182,940 197,705 69,549 5,448 - - - - - 2,328,339 222,091 192,797 21 41,245 2,784,493 - - - - - 2,915,241 222,091 14,774 129 25,973 3,178,208 Page 61 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 | INCOME TAX continued The tax benefits of the above deferred tax assets will only be obtained if: § § § the company derives future assessable income of a nature and of an amount sufficient to enable the benefits to be utilised the company continues to comply with the conditions for deductibility imposed by law, and no changes in income tax legislation adversely affect the company in utilising the benefits. Note 1 - the corporate tax rate for eligible companies reduced from 30% to 25% on 30 June 2022 providing certain turnover thresholds and other criteria are met. It is likely that Jameson’s corporate tax rate will continue as 30%. Deferred tax assets and liabilities are required to be measured at the tax rate that is expected to apply in the future income year when the asset is realised or the liability is settled. The Directors have determined that the deferred tax balances be measured at the tax rates stated. 5. CASH AND CASH EQUIVALENTS Cash at Bank Cash at bank earns interest at floating rates based on daily bank deposit rates. 6. TRADE AND OTHER RECEIVABLES a.) Current trade and other receivables Net tax receivable (GST) b.) Non-current other receivables Reclamation bonds 2023 $ 2,514,359 2,514,359 2022 $ 1,737,369 1,737,369 2023 $ 140,137 140,137 2022 $ 51,238 51,238 1,221,214 1,221,214 1,208,826 1,208,826 The Reclamation bonds are a condition of the Mines Act Permit for the Crown Mountain and Dunlevy Projects. The bonds are placed as security in the form of a certified cheque or held in trust at a nominated bank as a Safe Keeping Agreement. The Bonds are returned once the BC Ministry of Energy and Mines has inspected the site following completion of exploration and reclamation. Page 62 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 7. EXPLORATION AND EVALUATION EXPENDITURE Opening balance Expenditure capitalised Foreign currency translation 2023 $ 37,782,482 2,983,549 385,119 41,151,150 2022 $ 32,658,050 3,532,880 1,591,552 37,782,482 The carrying amount of the exploration and evaluation assets relates to the exploration capitalised on Crown Mountain Hard Coking Coal Project in British Columbia, Canada. At 30 June 2023, the Group assessed the carry amount of the assets for impairment. On the basis of the forecast project valuation from the BFS and Yield Optimisation Study (NPV10 of USD469M at Hard Coking Coal Price of USD165) with allowance for additional risk weighting due to the unpermitted status of the project, it was identified that no impairment triggers were present (2022: Nil). The recoupment of exploration costs carried forward in relation to the assets in the exploration phase is dependent on the successful development and commercial exploitation or sale of the respective areas. 8. OTHER NON-CURRENT ASSETS Canwel Options 2023 $ 204,665 204,665 2022 $ 202,588 202,588 In April 2019, the company entered into a 5-year agreement with Canwel Timber Ltd, a company based in Vancouver, British Columbia, with two options and first right to purchase 142 hectares of land southeast of Elkford (Northern option) and 131 hectares to the north of Teck’s Line Creek rail loadout, on the Elk River (Southern option) for a price of CAD $450,000 respectively. The Group is required to make an annual non-refundable payment of CAD $45,000 per option to ensure it continues to have first right for the land. 50% of the initial payment and 50% of each annual payment will be applied on account of the purchase price if the option is duly exercised. The options will expire in April 2025 and can be exercised on or before the expiry date. Jameson is not committed to this purchase and can terminate the contract at any time without recourse. Page 63 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 9. PLANT AND EQUIPMENT Plant and Equipment Plant and equipment at cost Less: accumulated depreciation Computer Equipment Computer equipment at cost Less: accumulated depreciation Total Plant and Equipment Movements in Plant and Equipment Movements in Plant and Equipment Balance at beginning of the year Depreciation expense Foreign currency translation Balance at end of the year Movements in Computer Equipment Movements in Computer Equipment Balance at beginning of the year Depreciation expense Foreign currency translation Balance at end of the year 2023 $ 99,270 (74,411) 24,859 24,031 (20,176) 3,855 28,714 27,533 (2,915) 241 24,859 4,308 (490) 37 3,855 2022 $ 98,263 (70,730) 27,533 23,971 (19,663) 4,308 31,841 29,002 (2,844) 1,375 27,533 4,481 (386) 213 4,308 Page 64 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 10. TRADE AND OTHER PAYABLES Accrued expenses Trade creditors Payroll liabilities 11. PROVISIONS Employee entitlements 2023 $ 222,022 93,096 27,322 342,440 2023 $ 75,723 75,723 Employee entitlements include accrued bonuses to directors of $48,000 (2022: $43,549). 12. NON-CURRENT LIABILITIES Bathurst Bonds 2023 $ 30,794 30,794 2022 $ 162,691 14,833 10,755 188,279 2022 $ 73,971 73,971 2022 $ 30,482 30,482 Page 65 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 13. ISSUED CAPITAL Number 2023 $ Fully paid ordinary shares 391,511,100 43,892,700 At beginning of the reporting period 348,203,312 39,082,446 Number 2022 $ Movements in ordinary shares on issue Placement November 2022 Capital raising costs 43,307,788 - 391,511,100 Number 5,000,000 (189,746) 43,892,700 2022 $ Fully paid ordinary shares 348,203,312 39,082,446 At beginning of the reporting period 303,331,890 36,122,722 Number 2022 $ Movements in ordinary shares on issue Placement December 2021 SPP January 2022 @ $0.07 per share Capital raising costs 39,285,715 5,585,707 - 348,203,312 2,750,000 391,000 (181,276) 39,082,446 Page 66 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 14. RESERVES Equity Based Payment Reserve Foreign Currency Translation Reserve Contribution Reserve Equity Based Payment Reserve: Opening Balance Share based payment expense 2023 $ 1,687,541 1,614,085 8,979,274 12,280,900 2023 $ 1,635,748 51,793 1,687,541 2022 $ 1,635,748 1,197,477 8,979,274 11,812,499 2022 $ 1,578,354 57,394 1,635,748 This reserve is used to record the value of equity benefits provided to directors as part of their remuneration. Refer to Note 20. Foreign Currency Translation Reserve: Opening balance Foreign exchange differences 2023 $ 1,197,477 416,608 1,614,085 2022 $ 1,380,926 (183,449) 1,197,477 The foreign currency reserve records exchange differences arising on translation of the subsidiary’s functional currency (Canadian Dollars) into presentation currency. Contribution Reserve: Opening balance Contribution by BRL in relation to NWP 2023 $ 8,979,274 - 8,979,274 2022 $ 8,979,274 - 8,979,274 The contribution reserve represents the excess of the consideration received from Bathurst Resources Limited compared to the non- controlling interest (NCI) in NWP Coal Canada Limited share of the carrying book value. The carrying book value is determined at the date of the corresponding increase in NCI interest of Bathurst Resources Limited, for which the consideration received relates. Cash call contributions to 30 June 2023 have been recognised directly into NCI as a result of the shareholder’s agreement and shares issued per the loan conversion agreement. Page 67 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 15. NON-CONTROLLING INTEREST AND AGREEMENT WITH BATHURST RESOURCES LIMITED On 29 June 2018, the Company and NWP Coal Canada Ltd entered into an Investment Agreement and Shareholders Agreement with Bathurst Resources Limited, a coal operator in New Zealand. Key terms of the agreements are as follows: Initial payment of C$4 million (received 13 July 2018) and converted to 8,000,000 fully paid ordinary shares in NWP Coal Canada Inc., for an initial 8% interest • • • a Tranche One Option of C$7.5 million; (completed 2 Oct 2019), for a further 12% interest in ordinary shares a Tranche Two Option cash advance of up to C$5 million (C$2.6 million drawn) and converted to 2.2% Class B Preference Shares. Class B preference shares automatically convert into fully paid ordinary shares of NWP upon the completion of the Tranche Two Option a final Tranche Two Option of C$107.4 million (C$110 million less any amounts drawn under the Tranche Two Option cash advance). As a result of the above funding, Bathurst’s ownership interest in NWP as at 1 July 2020 amounted to 22.2% ownership interest, 20% ordinary shares and 2.2% Class B Preference shares. From 1 July 2020, Jameson and Bathurst continued to contribute cash calls for NWP in their ordinary share ownership interests, being 80% and 20% respectively. The funding was initially recorded as unissued shares. Effective 27 June 2022, all debt owing by NWP to Jameson and Bathurst pursuant to the Shareholder Loans was converted to equity by issuing shares. Jameson received 658,172 shares at a deemed issue price of C$8.58 per share equivalent to C$5,647,121 and Bathurst received 164,543 shares at a deemed issue price of C$8.58 per share equivalent to C$1,411,780. There was no change to the ownership interests for Jameson and Bathurst of 80% and 20% respectively on ordinary shares. However, including preference shares, the overall ownership interests have changed to 77.94% and 22.06% for Jameson and Bathurst, respectively, (2022: 77.94% and 22.06%). The non-controlling interest in NWP for the period is a net loss of $61,315 as a result of NWP reporting a net loss of $277,946. Page 68 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 15 | NON-CONTROLLING INTEREST AND AGREEMENT WITH BATHURST RESOURCES LIMITED continued Movements in Equity on issue: Common shares At beginning of the reporting period Movements in common shares on issue Ordinary Shares - June @C$8.58 per share 2023 Number 2023 A$ 2022 Number 2022 A$ 2,464,543 13,668,822 2,300,000 12,171,106 - - 164,543 1,497,716 At end of reporting period 2,464,543 13,668,822 2,464,543 13,668,822 Preference shares At beginning of the reporting period Movements in preference shares on issue Preference shares - July 2020@C$7.97 per share 2023 Number 2023 A$ 2022 Number 2022 A$ 326,182 2,896,502 326,182 2,896,502 - - - - At end of reporting period 326,182 2,896,502 326,182 2,896,502 NCI Percentage Summarised financial position Current assets Non-current assets Total assets Current liabilities Non-current liabilities Total Liabilities Total net assets Accumulated NCI Summarised Statement of Profit or Loss and Other Comprehensive Income Profit/(loss) for the year Other comprehensive income Total comprehensive income/(loss) NWP Coal Canada Ltd NWP Coal Canada Ltd 2023 A$ 22.06% 2022 A$ 22.06% 1,622,917 41,384,529 43,007,446 (211,510) (4,505,716) (4,717,226) 1,510,825 38,016,911 39,527,736 (151,319) (1,180,192) (1,331,511) 38,290,220 38,196,225 10,230,566 9,606,430 (61,315) 20,735 (40,580) (48,363) 1,847,729 1,799,366 Page 69 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 16. EARNINGS PER SHARE 2023 $ 2022 $ (Loss)/Profit used in the calculation of basic loss per share: (1,810,193) (860,643) Weighted average number of ordinary shares outstanding during the reporting period used in calculation of basic loss per share: 376,561,014 329,474,275 Number of shares Number of shares Weighted average number of ordinary shares outstanding during the reporting period used in calculation of diluted profit/(loss) per share: 376,561,014 329,474,275 17. CASH FLOW FROM OPERATIONS Reconciliation of cash and cash equivalent: Cash at Bank 2023 $ 2022 $ 2,514,359 1,737,369 Reconciliation of cash flows from operating activities with loss after income tax Profit/(loss) after income tax (1,871,508) (909,006) Add: Non-cash items: - Depreciation - Equity based payments - Exchange differences on translation - Income tax benefit (BCMETC) classified as investing activity Changes in assets and liabilities -Decrease/(Increase) in trade and other receivables -Increase/(Decrease) in trade and other payables and provision Net cash outflows from operating activities Non-cash financing and investing activities 3,405 51,793 (129,490) - (91,603) 309,870 (1,727,533) 3,230 57,394 (122,180) - 67,620 161,372 (741,570) There were no non-cash financing or investing activities during the financial year ended 30 June 2023 (2022: Nil). Page 70 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 18. SEGMENT REPORTING 2023 Corporate $ Exploration $ Total $ Segment loss for the year (1,576,576) (294,932) (1,871,508) Segment assets Segment liabilities 2,326,237 (206,653) 43,038,745 (242,304) 45,364,982 (448,957) 2022 Corporate $ Exploration $ Total $ Segment loss for the year (735,228) (173,778) (909,006) Segment assets Segment liabilities 1,556,958 (110,931) 39,559,201 (181,801) 41,116,159 (292,732) There is no revenue attributable to external customers for the year ended 30 June 2023 (2022: Nil). Reportable segment assets are located in Canada and Australia. 19. KEY MANAGEMENT PERSONNEL DISCLOSURES Key management personnel compensation: Short-term employee benefits Post-employment benefits Share based payments There are no other transactions with directors or other related parties. 2023 $ 515,191 36,950 51,793 603,934 2022 $ 509,634 32,568 57,394 599,596 Page 71 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 20. SHARE BASED PAYMENTS Director Options In January 2022 and November 2022, the Company issued 1,400,000 and 1,440,000 Director Options respectively to Mr Michael Gray as a reward and incentive as follows: Director Options Tranche January 2022 1 2 3 4 November 2022 1 2 3 No. of Options Exercise Price Expiry Date Vesting Period Expiry 280,000 280,000 420,000 420,000 480,000 480,000 480,000 A$0.10 A$0.10 A$0.10 A$0.10 A$0.10 A$0.10 A$0.10 14/01/2025 14/01/2025 14/01/2025 14/01/2025 31/12/2025 31/12/2025 31/12/2025 14/09/2024 14/09/2024 14/09/2024 14/09/2024 31/08/2025 31/08/2025 31/08/2025 The fair value of the Incentive Options granted are estimated at the date of grant using the Black Scholes option and binomial pricing model and based on the assumptions set out below: January 2022 Assumptions: Valuation date Market price of Shares Exercise price Expiry date Risk free interest rate Dividend Yield Expected future volatility Indicative value per CEO Option Number of options Total Value of CEO Options $ November 2022 Assumptions: Valuation date Market price of Shares Exercise price Expiry date Risk free interest rate Dividend Yield Expected future volatility Indicative value per CEO Option Number of options Total Value of CEO Options $ Director Options Tranche 1 Director Options Tranche 2 Director Options Tranche 3 Director Options Tranche 4 14/01/2022 $0.09 $0.10 14/01/2025 0.96% 0 90% $0.02 280,000 6,487 14/01/2022 $0.09 $0.10 14/01/2025 0.96% 0 90% $0.02 280,000 6,487 14/01/2022 $0.09 $0.10 14/01/2025 0.96% 0 90% $0.02 420,000 9,731 14/01/2022 $0.09 $0.10 14/01/2025 0.96% 0 90% $0.02 420,000 9,731 Director Options Tranche 1 Director Options Tranche 2 Director Options Tranche 3 26/10/2022 $0.065 $0.10 31/12/2025 3.55% 0 90% $0.019 480,000 9,107 26/10/2022 $0.065 $0.10 31/12/2025 3.55% 0 90% $0.019 480,000 9,107 26/10/2022 $0.065 $0.10 31/12/2025 3.55% 0 90% $0.019 480,000 9,107 Page 72 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 20 | SHARE BASED PAYMENTS continued As at 30 June 2023, management has provided the best estimate of the number of options expected to vest. The options have been valued in accordance with AASB2 Share Based Payment and bought to account over their vesting periods. The length of the expected vesting period is consistent with the expiry dates for the options, and a value of $51,793 in total has been expensed for the year (2022: $57,394), in relation to share-based payments in existence during the year. The following table illustrates the number and weighted average exercise prices (WAEP) of and movements in share options during the year: 2023 Grant date Expiry date Exercise price Balance at the start of the year Granted Exercised Expired/ cancelled Balance at the end of the year 31/12/2022 31/12/2022 31/12/2023 19/11/2023 19/11/2024 19/05/2025 19/11/2025 14/01/2025 14/01/2025 14/01/2025 14/01/2025 31/12/2025 31/12/2025 31/12/2025 $0.40 $0.40 $0.50 $0.20 $0.30 $0.40 $0.50 $0.10 $0.10 $0.10 $0.10 $0.10 $0.10 $0.10 15/11/2017 27/11/2018 27/11/2018 19/11/2020 19/11/2020 19/11/2020 19/11/2020 14/01/2022 14/01/2022 14/01/2022 14/01/2022 02/12/2022 02/12/2022 02/12/2022 2022 666,667 800,000 1,200,000 500,000 500,000 500,000 1,000,000 280,000 280,000 420,000 420,000 - - - - - - - - - - - - - - 480,000 480,000 480,000 6,566,667 1,440,000 - - - - - - - - - - - - - - - (666,667) (800,000) - - - - - - - - - - - - - - 1,200,000 500,000 500,000 500,000 1,000,000 280,000 280,000 420,000 420,000 480,000 480,000 480,000 (1,466,667) 6,540,000 Grant date Expiry date Exercise price Balance at the start of the year Granted Exercised Expired/ cancelled Balance at the end of the year 15/11/2017 15/11/2017 27/11/2018 27/11/2018 27/11/2018 19/11/2020 19/11/2020 19/11/2020 19/11/2020 14/01/2022 14/01/2022 14/01/2022 14/01/2022 31/12/2021 31/12/2022 31/12/2021 31/12/2022 31/12/2022 19/11/2023 19/11/2024 19/05/2025 19/11/2025 14/01/2025 14/01/2025 14/01/2025 14/01/2025 $0.30 $0.40 $0.30 $0.40 $0.50 $0.20 $0.30 $0.40 $0.50 $0.10 $0.10 $0.10 $0.10 1,250,000 666,667 400,000 800,000 1,200,000 500,000 500,000 500,000 1,000,000 - - - - - - - - - - - - - 280,000 280,000 420,000 420,000 6,816,667 1,400,000 - - - - - - - - - - - - - - (1,250,000) - (400,000) - - - - - - - - - - - 666,667 - 800,000 1,200,000 500,000 500,000 500,000 1,000,000 280,000 280,000 420,000 420,000 (1,650,000) 6,566,667 Page 73 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 20 | SHARE BASED PAYMENTS continued Set out below are the options exercisable at the end of the financial year: Grant date Expiry date 15/11/2017 27/11/2018 27/11/2018 19/11/2020 31/12/2022 31/12/2022 31/12/2022 19/11/2023 2023 Number - - 1,200,000 1,500,000 2,700,000 2022 Number 666,667 800,000 1,200,000 500,000 3,166,667 The weighted average share price during the financial year was $0.28 (2022: $0.35). The weighted average remaining contractual life of options outstanding at the end of the financial year was 1.66 years (2022: 1.77 years). Page 74 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 21. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES The main risks arising from the Group’s financial instruments are market risk, currency risk and interest rate risk. This note presents information about the Group’s exposure to each of the above risks, their objectives, policies and processes for measuring and managing risk, and the management of capital. The Board has overall responsibility for the establishment and oversight of the risk management framework. The Board reviews and agrees policies for managing each of these risks and they are summarised below. The Group’s principal financial instruments comprise cash and short-term deposits. The main purpose of the financial instruments is to earn the maximum amount of interest at a low risk to the Group. The Group also has other financial instruments such as trade debtors and creditors which arise directly from its operations. (a) Market Risk Market risk is the risk that changes in market prices such as foreign exchange rates, interest rates and equity prices will affect the Group’s income or the value of its holdings of financial instruments. The Group is exposed to movements in market interest rates on short term deposits. The policy is to monitor the interest rate yield curve out to 120 days to ensure a balance is maintained between the liquidity of cash assets and the interest rate return. The Group does not have short- or long-term debt, and therefore this risk is minimal. (b) Currency Risk Foreign exchange risk arises from future commitments, assets and liabilities that are denominated in a currency that is not the functional currency of the Group. The Group deposits are denominated in both Canadian and Australian dollars. Bathurst provides funding at agreed Canadian amounts for each Tranche of funding. At the year end the majority of deposits were held in Canadian dollars. Currently, there are no foreign exchange programs in place. Based upon the above, the impact of reasonably possible changes in foreign exchange rates for the Group and the minimal cash balance in NWP at 30 June, and any movement is not material. (c) Interest Rate Risk Interest rate risk arises when the fair value or future cash flows of a financial instrument fluctuates due to changes in market interest rates. The table below shows a sensitivity analysis of the Group’s exposure to such changes. (d) Credit Risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Group. The Group has adopted the policy of only dealing with creditworthy counterparties and obtaining sufficient collateral or other security where appropriate, as a means of mitigating the risk of financial loss from defaults. The Group operates in the mining exploration sector; it therefore does not supply products and have trade receivables and is not exposed to credit risk in relation to trade receivables. The Group does not have any significant credit risk exposure to any single counterparty or any Company of counterparties having similar characteristics. The Group’s maximum exposure to credit risk at each balance date in relation to each class of recognised financial assets is the carrying amount, net of any allowance for doubtful debts, of those assets as indicated in the statement of financial position. The maximum credit risk exposure of the Group at 30 June 2023 is nil (2022: nil). There are no impaired receivables at 30 June 2023 (2022: Nil). (e) Liquidity Risk Liquidity risk is the risk that the Group will not be able to meet its financial obligations as they fall due. The Group’s approach to managing liquidity is to ensure, as far as possible, that it will always have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Group’s reputation. The Group manages liquidity risk by monitoring forecast cash flows on a rolling monthly basis and entering into supply contracts which can be cancelled within a short timeframe. The Group does not have any significant liquidity risk as the Group does not have any collateral debts. (f) Capital Management The Group’s objectives when managing capital are to safeguard its ability to continue as a going concern, so it may continue to provide returns for shareholders and benefits for other stakeholders. Page 75 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 21 | FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued Due to the nature of the Group’s activities, being mineral exploration, it does not have ready access to credit facilities and therefore is not subject to any externally imposed capital requirements, with the primary sources of project funding to date being the investment by Bathurst Resources Limited (Bathurst) and raising funds from equity markets. Accordingly, the objective of the Group’s capital risk management is to balance the current capital position against the requirements to meet progressing evaluation work (such as Bankable Feasibility Study and Environment Assessment Certificate Application), project related costs and corporate overheads. To date this has been achieved in part by maintaining open communication with Bathurst to ensure the appropriate liquidity to meet anticipated operating requirements for which Bathurst contributes and ensuring that sufficient funding is available in Jameson Resources Limited to achieve the strategic objectives as set out by the Board. Going forward, operations budget and cashflow forecasts are monitored to ensure sufficient funding for Jameson to meet expenditure requirements given that Bathurst have advised they will no longer be sole funding contributions required for the Crown Mountain Hard Coking Coal Project. The directors consider that the carrying value of the financial assets and financial liabilities recognised in the consolidated financial statement approximate their fair value. 30-Jun-23 Financial assets Non-interest bearing Variable interest rate instruments Fixed interest rate instruments Financial liabilities Non-interest bearing Net financial assets 30-Jun-22 Financial assets Non-interest bearing Variable interest rate instruments Fixed interest rate instruments Financial liabilities Non-interest bearing Net financial assets Weighted Average Effective Interest Rate % 0.01% Weighted Average Effective Interest Rate % 0.01% Less than 1 month 1 to 3 months 3 months to 1 year 1 to 5 years Total $ 363,667 - 2,150,692 2,514,359 342,440 2,171,919 $ - - - - - - $ - - - - - - $ $ 1,211,214 - - 1,574,881 - 2,150,692 1,211,214 3,725,573 30,794 1,180,420 373,234 3,32,339 Less than 1 month 1 to 3 months 3 months to 1 year 1 to 5 years Total $ 291,359 - 1,446,010 1,737,369 188,279 1,549,090 $ - - - - - - $ - - - - - - $ $ 1,208,826 - - 1,500,185 - 1,446,010 1,208,826 2,946,195 30,482 218,761 1,178,344 2,727,434 Page 76 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS NOTE 21 | FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued Net fair value of financial assets and liabilities The carrying amount of financial assets and liabilities approximates fair value because of their short-term maturity. (g) Interest Rate Sensitivity Analysis At 30 June 2023, the effect on loss and equity as a result of changes in the interest rate, with all other variable remaining constant would be as follows: CHANGE IN LOSS Increase in interest rate by 1% Decrease in interest rate by 1% CHANGE IN EQUITY Increase in interest rate by 1% Decrease in interest rate by 1% 2023 $ Change 25,144 (25,144) Change (25,144) 25,144 2022 $ Change 17,374 (17,374) Change (17,374) 17,374 Page 77 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 22. PARENT ENTITY DISCLOSURES a) Financial position Assets Current assets Non-current assets Total assets Liabilities Current liabilities Net Assets Equity Issued capital Accumulated losses Reserves Total equity b) Financial performance Loss for the year Other comprehensive income Total comprehensive loss c) Contingent liabilities 2023 $ 2,361,793 17,943,674 20,305,467 2022 $ 1,591,428 15,332,846 16,924,274 206,653 20,098,814 110,931 16,813,343 43,892,700 (25,481,426) 1,687,540 20,098,814 39,082,446 (23,904,850) 1,635,747 16,813,343 2023 $ (1,576,576) - (1,576,576) 2022 $ (735,228) - (735,228) As at 30 June 2023, the Company had no contingent liabilities (2022: Nil). d) Contractual Commitments As at 30 June 2023, the Company had no contractual commitments (2022: Nil). e) Guarantees entered into by parent entity As at 30 June 2023, the Company had not entered into any guarantees (2022: Nil). 23. INTEREST IN SUBSIDIARIES The following companies are subsidiaries of Jameson Resources Limited. Name Country of Incorporation Percentage of equity interest held by Consolidated Entity NWP Coal Canada Ltd Dunlevy Energy Inc. Canada Canada 2023 % 77.9 100 2022 % 77.9 100 Page 78 of 88 Financial Report Year Ended 30 June 2023 Jameson Resources Limited | Annual Report 2022-23 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 24. CAPITAL COMMITMENTS AND CONTINGENT LIABILITIES Dunlevy Energy Inc. acquisition As a condition for the acquisition of Dunlevy Energy Inc. and the Dunlevy Project, Jameson agreed to pay Mr Ken Murfitt C$250,000 (plus Canadian HST) upon commencement of commercial production from the Dunlevy Project. 25. REMUNERATION OF AUDITORS During the year, the following fees were paid or were payable to the auditor of the Company, its related practices and non-related audit firms: Fees to the Group auditor for: Auditing the statutory financial report of the parent covering the group 26. EVENTS SUBSEQUENT TO REPORTING DATE There were no events after the reporting date. 2023 $ 51,211 51,211 2022 $ 42,163 42,163 Page 79 of 88 Directors’ Declaration DIRECTORS’ DECLARATION 1. In the opinion of the Directors of Jameson Resources Limited (the ‘Company’): a. the financial statements, notes and the additional disclosures are in accordance with the Corporations Act 2001 including: I. giving a true and fair view of the Group’s financial position as at 30 June 2023 and of its performance for the year then ended; and ii. complying with Australian Accounting Standards (including the Australian Accounting Interpretations) and the Corporations Regulations 2001. b. there are reasonable grounds to believe that the Company will be able to pay its debts as and when they become due and payable; and c. the financial statements and notes thereto are in accordance with International Financial Reporting Standards issued by the International Accounting Standards Board. 2. This declaration has been made after reviewing the declarations required to be made to the Directors in accordance with Section 295A of the Corporations Act 2001 for the financial year ended 30 June 2023. This declaration is signed in accordance with a resolution of the Board of Directors. Nicole Hollows Chairman Dated: 28 September 2023 Michael Gray Managing Director Page 80 of 88 INDEPENDENT AUDITOR’S REPORT To the Members of Jameson Resources Limited Report on the Audit of the Financial Report Opinion We have audited the financial report of Jameson Resources Limited (“the Company”) and its controlled entities (“the Group”), which comprises the consolidated statement of financial position as at 30 June 2023, the consolidated statement of comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies, and the directors’ declaration. In our opinion, the accompanying financial report of the Group is in accordance with the Corporations Act 2001, including: (a) giving a true and fair view of the Group’s financial position as at 30 June 2023 and of its financial performance for the year then ended; and (b) complying with Australian Accounting Standards and the Corporations Regulations 2001. Basis for Opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Group in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (“the Code”) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code. 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 We draw attention to Note 2 in the financial report, which indicates that a material uncertainty exists that may cast significant doubt on the Group’s ability to continue as a going concern. Our opinion is not modified in respect of this matter. Key Audit Matters Key audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial report of the current period. These matters were addressed in the context of our audit of the financial report as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. In addition to the matter described in the Material Uncertainty Related to Going Concern section, we have determined the matters described below to be the key audit matters to be communicated in our report. Page 8 of 88 1 Key Audit Matter How our audit addressed the key audit matter Carrying value of exploration and evaluation Note 7 The Group has capitalised exploration and evaluation expenditure of $41,151,150 as at 30 June 2023. Our audit procedures determined that the carrying value of exploration and evaluation expenditure was a key audit matter as it was an area which required the most audit effort, required the most communication with charged with governance and was determined to be of key importance to the users of the financial statements. those Our procedures included but were not limited to the following: - We obtained an understanding of the key processes associated with management’s review of the exploration and evaluation asset carrying values; - We considered the Directors’ assessment of potential indicators of impairment in addition to making our own assessment; - We obtained evidence that the Group has current rights to tenure of its areas of interest; - We discussed with management nature of planned ongoing activities; the - We tested additions to exploration expenditure on a sample basis during the year; - We enquired with management, and reviewed ASX announcements and minutes of Directors’ meetings to ensure that to discontinue exploration and evaluation at its areas of interest; and the Group had not decided - We examined the disclosures made in the financial report. Information Other than the Financial Report and Auditor’s Report Thereon The directors are responsible for the other information. The other information comprises the information included in the Group’s annual report for the year ended 30 June 2023, but does not include the financial report and our auditor’s report thereon. Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon. In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report, or our knowledge obtained in the audit or otherwise appears to be materially misstated. 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. Responsibilities of the Directors for the Financial Report The directors of the Company are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001 and for such Page 8 of 88 2 internal control as the directors determine is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error. In preparing the financial report, the directors are responsible for assessing the ability of the Group 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 to cease operations, or have no realistic alternative but to do so. Auditor’s Responsibilities for the Audit of the Financial Report Our objectives are to obtain reasonable assurance about whether the financial report as a whole is 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 Australian Auditing Standards 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 this financial report. As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: − − − − − Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Group’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation. We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide the directors with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may Page 8 of 88 3 reasonably be thought to bear on our independence, and where applicable, actions taken to eliminate threats or safeguards applied. From the matters communicated with the directors, we determine those matters that were of most significance in the audit of the financial report of the current period and are therefore the key audit matters. We describe these matters in our auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. REPORT ON THE REMUNERATION REPORT Opinion on the Remuneration Report We have audited the Remuneration Report included within the Directors’ Report for the year ended 30 June 2023. In our opinion, the Remuneration Report of Jameson Resources Limited for the year ended 30 June 2023 complies with Section 300A of the Corporations Act 2001. Responsibilities The directors of the Company are responsible for the preparation and presentation of the Remuneration Report in accordance with section 300A of the Corporations Act 2001. Our responsibility is to express an opinion on the Remuneration Report, based on our audit conducted in accordance with Australian Auditing Standards. HLB Mann Judd Chartered Accountants Perth, Western Australia 28 September 2023 M R Ohm Partner Page 8 of 88 4 Shareholder Information Jameson Resources Limited | Annual Report 2022-23 Corporate Governance A statement disclosing the extent to which the Company has followed the best practice recommendations set by the ASX Corporate Governance Council during the reporting period is contained within the Corporate Governance Statement and is available on the Company’s website. Shareholdings Substantial Shareholders The names of the substantial shareholders as advised to the company (as at 8 September 2023): Shareholder TIMOTHY LYONS AND RELATED ENTITIES J P MORGAN NOMINEES AUSTRALIA PTY LIMITED OCELTIP COAL 2 PTY LTD OCELTIP COAL 1 PTY LTD ROBERT DEVEREUX Holding Balance 23,630,117 22,659,864 21,653,894 21,653,894 20,341,463 % Issued Capital Held 6.04% 5.79% 5.53% 5.53% 5.20% Unquoted Securities Class of Equity Security 50 cent options expiring 31 December 2023 20 cent options expiring 31 December 2023 30 cent options expiring 31 December 2024 10 cent options expiring 31 December 2024 40 cent options expiring 30 June 2025 50 cent options expiring 31 December 2025 10 cent options expiring 31 December 2025 TOTAL Number 1,200,000 500,000 500,000 1,400,000 500,000 1,000,000 1,440,000 6,540,000 Number of Security Holders 2 1 1 1 1 1 1 Names of persons holding greater than 20% of a class of unquoted equities Class of Un-Quoted Equity Security Number Holder 50 cent options expiring 31 December 2023 600,000 50 cent options expiring 31 December 2023 600,000 20 cent options expiring 31 December 2023 500,000 30 cent options expiring 31 December 2024 500,000 10 cent options expiring 31 December 2024 1,400,000 40 cent options expiring 30 June 2025 500,000 50 cent options expiring 31 December 2025 1,000,000 10 cent options expiring 31 December 2025 1,440,000 WILLOW GROVE EQUITY PTY LTD (Joel Nicholls) DALMENY INVESTMENTS PTY LTD (Steve van Barneveld) NIMAMI PTY LTD (Nicole Hollows) NIMAMI PTY LTD (Nicole Hollows) EWAM ENERGY PTY LTD (Michael Gray) NIMAMI PTY LTD (Nicole Hollows) NIMAMI PTY LTD ( Nicole Hollows) EWAM ENERGY PTY LTD (Michael Gray) Number of holders in each class of equity securities and the voting rights attached • • • There are 603 holders of ordinary shares. Each shareholder is entitled to one vote per share held There are 0 holders of listed options On a poll every shareholder of ordinary shares present at a meeting in person or by proxy, is entitled to one vote, and each share is entitled to one vote. Page 85 of 88 Distribution schedule of the number of holders in each class of equity security as at 8 September 2023 Number Held as at 8 September 2023 No of Holders of Fully Paid Ordinary Shares Total Shares % Issued Share Capital 1-1,000 1,001 - 5,000 5,001 – 10,000 10,001 - 100,000 100,001 and over Totals 50 64 89 201 199 603 7,203 196,695 816,567 8,406,815 382,083,820 391,511,100 0.00% 0.05% 0.21% 2.15% 97.59% 100.0% Marketable Parcel Holders of less than a marketable parcel: fully paid shares 46 Twenty largest holders of each class of quoted equity security The names of the twenty largest holders of each class of quoted equity security, the number of equity security each holds and the percentage of capital each holds (as at 8 September 2023) is as follows: # Holder Name 1 J P MORGAN NOMINEES AUSTRALIA PTY LIMITED 2 OCELTIP COAL 1 PTY LTD 2 OCELTIP COAL 2 PTY LTD 3 PERTH INVESTMENT CORPORATION LTD 4 CENTRAL T PTY LTD 5 HILLBOI NOMINEES PTY LTD ZERO NOMINEES PTY LTD 6 7 WHOLESALERS (MORLEY) PTY LTD 8 9 10 11 12 13 14 MR TIMOTHY GUY LYONS & MRS HEATHER MARY LYONS 15 15 WALLOON SECURITIES PTY LTD 16 17 GOLDFIRE ENTERPRISES PTY LTD 18 GAB SUPERANNUATION FUND PTY LTD 19 20 BNP PARIBAS NOMS PTY LTD MR ROBERT SIMEON LORD SPAR NOMINEES PTY LTD BNP PARIBAS NOMINEES PTY LTD DEERING NOMINEES PTY LTD PASSCHENDAELE RIDGE PTY LIMITED EUGOB NOMINEES PTY LTD RPM SUPER PTY LTD BURRA PTY LTD CITICORP NOMINEES PTY LIMITED Totals Total Issued Capital Restricted Securities There are no restricted securities on issue at the current date. Holding % Issued Capital 5.79% 5.53% 5.53% 4.60% 4.21% 4.13% 3.71% 2.82% 2.62% 2.58% 2.37% 2.32% 2.12% 1.93% 1.91% 1.79% 1.79% 1.78% 1.75% 1.74% 1.64% 1.54% 64.20% 100.00% 22,659,864 21,653,894 21,653,894 17,999,140 16,485,328 16,169,017 14,522,088 11,056,667 10,263,000 10,100,000 9,284,796 9,101,102 8,300,000 7,540,983 7,461,100 7,000,000 7,000,000 6,979,867 6,850,000 6,815,000 6,410,000 6,043,893 251,349,633 391,511,100 Page 86 of 88 Schedule of Mineral Tenements Jameson Resources Limited provides details of the Company’s consolidated interests in mineral tenements at the end of the reporting period which reflects Jameson’s 77.94% interest in NWP Coal Canada Limited which holds a 90% interest and 100% interest in various licences that form part of the Crown Mountain Hard Coking Coal Project, and a 100% direct interest in the Dunlevy Steelmaking Coal Project located in British Columbia. Project Crown Mountain – North Block Crown Mountain – South Block Crown Mountain – West Crown Crown Mountain – Southern Extension Crown Mountain – Crown East Crown Mountain – Northwest Extension Crown Mountain – Northern Extension Crown Mountain – Grave Creek Crown Mountain – Alexander Creek Crown Mountain – Grave Creek West Dunlevy Dunlevy Location British Columbia, Canada 418150 418151 418152 418153 418154 418430 419273 419272 419274 419275 418441 418442 Jameson Resources Limited ownership % 77.94% 77.94% 77.94% 77.94% 77.94% 77.94% 77.94% 77.94% 77.94% 77.94% 100% 100% Consolidated Interest 90% 90% 90% 90% 90% 100% 100% 100% 100% 100% 100% 100% Page 87 of 88 DIRECTORS Ms Nicole Hollows (Non-Executive Chairman) Mr Michael Gray (Managing Director) Mr Joel Nicholls (Non-Executive Director) Mr Steve van Barneveld (Non-Executive Director) COMPANY SECRETARY Ms Lisa Dalton REGISTERED OFFICE Jameson Resources Limited Level 4, Deutsche Bank Place  126 Phillip Street SYDNEY  NSW 2000  Telephone: + 61(8) 9200 4473 Email: admin@jamesonresources.com.au POSTAL ADDRESS Jameson Resources Limited PO Box 274 ASHGROVE WEST BRISBANE QLD 4060 Telephone: + 61(8) 9200 4473 NWP Coal Canada Ltd Suite 810, 789 West Pender St VANCOUVER BC V6C 1H2 Telephone: +1(604) 629 8605 AUDITORS HLB Mann Judd (WA Partnership) Level 4,130 Stirling Street PERTH WA 6000 SHARE REGISTRY Automic Pty Ltd Level 2, 267 St Georges Terrace PERTH WA 6000 GPO Box 5193, Sydney, NSW 2000 Telephone: 1300 288 664 (within Australia) Email: hello@automic.com.au SECURITIES EXCHANGE Australian Securities Exchange Limited (Home Exchange: Perth, Western Australia) Code: JAL Page 88 of 88

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