Westgold Resources Annual Report 2025

FINANCIAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the year ended 30 June 2025 122 WESTGOLD RESOURCES LIMITED 33. RELATED PARTY DISCLOSURES (CONTINUED) (d) Transactions with related parties There were no significant related party transactions during the year. INFORMATION RELATING TO WESTGOLD RESOURCES LIMITED (THE PARENT ENTITY) 2025 $000 2024 $000 Current assets 178,058 181,327 Investment in Subsidiaries 1,342,078 355,440 Total assets 1,780,220 536,767 Current liabilities 82,033 16,583 Total liabilities 90,339 18,938 Issued capital 1,704,951 462,597 Retained earnings (44,414) 30,384 Share-based payments reserve 24,787 20,291 Other reserves 4,557 4,557 Total Equity 1,689,881 517,829 Loss of the parent entity (68,871) (12,904) Total comprehensive loss of the parent entity (68,871) (12,904) 34. G UARANTEES ENTERED INTO BY THE PARENT ENTITY IN RELATION TO THE DEBTS OF ITS SUBSIDIARIES. Pursuant to ASIC Corporations (Wholly owned Companies) Instrument 2016/785, Westgold and its wholly owned subsidiaries entered into a deed of cross guarantee on 28 November 2016 (the Guarantee). The effect of the Guarantee is that Westgold has guaranteed to pay any deficiency in the event of winding up of any controlled entity which is a party to the Guarantee or if they do not meet their obligations under the terms of any debt subject to the Guarantee. The controlled entities which are parties to the Guarantee have given a similar guarantee in the event that Westgold is wound up or if it does not meet its obligations under the terms of any debt subject to the Guarantee. The Consolidated Statement of Financial Position and Consolidated Statement of Profit or Loss and Other Comprehensive Income for the closed group is not different to the Group’s Statement of Financial Position and Statement of Comprehensive Income. Other contingent liabilities of the parent entity Nil Contractual commitments by the parent entity for the acquisition of property, plant or equipment Nil

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