e-collate Pty Ltd Financial Report For the Period Ended 22 October 2015 CONTENTS Statement of Profit or Loss and Other Comprehensive Income 2

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1 Financial Report For the Period Ended 22 October 2015 CONTENTS Statement of Profit or Loss and Other Comprehensive Income 2 Statement of Financial Position 3 Notes to the Financial Statements 4 Director's Declaration 5 Independent Auditor's Report 6

2 Statement of Profit or Loss and Other Comprehensive Income For the period ended 22 October $ Expenses Incorporation Costs 553 Website Costs 22 Profit/(loss) before income tax 575 Income tax expense Profit/(loss) for the year 575 Other comprehensive income Other comprehensive income for the period, net of income tax - Other comprehensive income/(loss) for the year - Total comprehensive income/(loss) for the year 575 The above statement of profit or loss and other comprehensive income should be read in conjunction with the accompanying Notes

3 Statement of Financial Position For the period ended 22 October 2015 ASSETS Current assets Cash and cash equivalents 20,100 Other receivables 28 Total current assets 20,128 Non-current assets Intangible assets Total assets 21,012 LIABILITIES Current liabilities Trade and other payables 1,487 Total current liabilities 1,487 Total liabilities 1,487 Net assets 19,525 EQUITY Issued Capital 20,100 Retained Earnings (575) Total equity 19,525 The above statement of financial position should be read in conjunction with the accompanying notes $

4 Notes to the Accounts For the period ended 22 October 2015 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF PREPARATION (a) (b) (c) (d) Statement of Compliance The directors have determined that the Company is not a reporting entity and accordingly, this financial report is a special purpose report prepared for the sole purpose of distributing a financial report to shareholders and must not be used for any other purpose. The directors have determined that the accounting policies adopted are appropriate to meet the needs of the shareholders. Basis of Measurement The financial report has been prepared on an accrual basis and under the historical cost convention, except for certain assets, which, as noted, have been written down to fair value as a result of impairment. Unless otherwise stated, the accounting policies adopted are consistent from the date of incorporation to 22 October Functional and Presentation Currency The financial statements have been presented in Australian dollars, which is the Company's functional currency. Goods and services tax Revenues, expenses and assets are recognised net of the amount of associated goods and services tax (GST), unless the GST incurred is not recoverable from the taxation authority. In this case it is recognised as part of the cost of acquisition of the asset or as part of the expense. Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the statement of financial position. (e) (f) (g) (h) Impairment of assets Non-current 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. The recoverable amount is the higher of an asset's fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash flows from other assets or groups of assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment at each reporting date. Cash and cash equivalents Cash and cash equivalents includes cash on hand, deposits held at call with banks, other short term high liquid investments with original maturities of three months of less and bank overdrafts. Trade and Other Payables Trade and other payables represent liabilities for goods and services provided to the entity prior to the period end and which are unpaid. These amounts are unsecured and have day payment terms. They are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. Contributed Equity Units are classified as equity. Incremental costs directly attributable to the issue of new units are shown in equity as a deduction, net of tax, from the proceeds.

6 Tel: Fax: Station Street Subiaco, WA 6008 PO Box 700 West Perth WA 6872 Australia INDEPENDENT AUDITOR S REPORT To the members of e-collate Pty Ltd Report on the Financial Statement We have audited the accompanying financial statement of e-collate Pty Ltd which comprises the statement of financial position as at 22 October 2015, the statement of profit or loss and other comprehensive income for the period then ended, Summary of significant accounting policies, and the director s assertion statement (together the financial statement ). The financial statement has been prepared by management using the basis of preparation described In Note 1. Managements Responsibility for the Financial Statement Management is responsible for the preparation and fair presentation of the financial statement in accordance with the basis of accounting described in Note 1, and for such internal control as management determines is necessary to enable the preparation of the financial statement that is free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor s judgement, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statement 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 entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates, if any, made by management, as well as evaluating the overall presentation of the financial statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. BDO Audit (WA) Pty Ltd ABN is a member of a national association of independent entities which are all members of BDO (Australia) Ltd ABN , an Australian company limited by guarantee. BDO Audit (WA) Pty Ltd and BDO (Australia) Ltd are members of BDO International Ltd, a UK company limited by guarantee, and form part of the international BDO network of independent member firms. Liability limited by a scheme approved under Professional Standards Legislation, other than for the acts or omissions of financial services licensees.

7 Independence In conducting our audit, we have complied with the independence requirements of Australian professional ethical pronouncements. We confirm that the independence declaration required by the Australian professional ethical pronouncements which has been given to the directors of e- Collate Pty Ltd, would be in the same terms if given to the directors as at the time of this auditors report. Opinion In our opinion, the financial statement presents fairly, in all material respects, the statement of financial position as at 22 October 2015 and the profit or loss and other comprehensive income for the period then ended, in accordance with the basis of preparation described in Note 1. BDO Audit (WA) Pty Ltd Phillip Murdoch Director Perth, 18 November 2015

PROMETHEUS MINING PTY LTD

PROMETHEUS MINING PTY LTD ACN 600 274 173 FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2017 CONTENTS PAGE Director s Report 3 Independent Auditor's Report 5 Financial Report Statement of Profit or Loss and Other Comprehensive Income