Note 18. Mine Development Properties 
 
2025 $ 
2024 $ 
Opening net book value 
- 
- 
Transferred from exploration and evaluation (refer to Note 17) 
10,765,841 
- 
Additions 
4,376,525 
- 
Effect of movements in exchange rates 
249,753 
- 
 
15,392,119 
- 
Note 19. Trade and Other Payables 
 
2025 $ 
2024 $ 
Current 
 
 
Trade and other creditors 
857,285 
1,554,439 
Accrued expenses 
1,038,719 
817,676 
 
1,896,004 
2,372,115 
Note 20. Provisions 
 
2025 $ 
2024 $ 
Current 
894,083 
- 
Non-Current 
1,032,663 
- 
 
1,926,746 
- 
During the reporting period the Company had its application for the Installation License for the Jaguar Project granted by 
the Para State Environmental Agency, SEMAS. The grant of the application gives rise to a liability of up to A$1.93m for 
environmental compensation associated with the construction of the project. The settlement of the obligation will occur 
after the establishment of an agreed program.  
Note 21. Leases 
The Group leases motor vehicles, offices and warehouse facilities. The leases are typically for a period of 1 to 5 years. During 
the current year the Group renewed the lease for the office in Belo Horizonte for a 4 year term as well as a lease for a 
warehouse in Nova Lima for a 4 year term. Right of use assets and lease liabilities have been recognised as a result of these 
leases. The Group has applied the exemptions available under AASB 16 for short term leases and leases of low value. 
 
2025 $ 
2024 $ 
Current 
217,746 
150,940 
Non-Current 
506,681 
498,534 
 
724,427 
649,474 
Lease payments excluding interest are payable as follows 
 
2024 $ 
2024 $ 
Less than one year 
217,746 
150,940 
Between one and five years 
506,681 
498,534 
 
724,427 
649,474 
Amounts or Loss 
 
2025 $ 
2024 $ 
Interest on lease liabilities  
79,633 
64,675 
Expenses relating to short-term leases 
342,376 
399,798 
Expenses relating to leases of low-value assets, excluding short term leases of low 
value assets 
17,595 
11,069 
 
69
CENTAURUS METALS LIMITED     ANNUAL REPORT

View this content as a flipbook by clicking here.