STATEMENT ON RISK MANAGEMENT AND INTERNAL CONTROL 5. The internal audit results are communicated with ratings on the overall adequacy and effectiveness of management’s risk management and internal control in relation to the approved internal audit focus (coverage) areas. This rating reflects the internal audit conclusion or opinion. Each internal audit finding is assigned an implementation priority rating, indicating the urgency of the corrective action. 6. Follow-up on internal audit issues identified to ascertain whether agreed corrective action plan has been carried out by the Management and provide updates to the ARMC. During the financial year, the internal auditors carried out internal audit reviews on safety and health management, related party transactions, payroll management and quarry operations, to assess the adequacy and integrity of the system of internal control as established by the Management. There were no significant failings or weaknesses in internal controls which resulted in material losses during the financial year under review until the date of approval of this Statement. REVIEW OF THE STATEMENT BY EXTERNAL AUDITORS The external auditors have reviewed this Statement on Risk Management and Internal Control and reported to the Board that nothing has come to their attention that causes them to believe the Statement is inconsistent with their understanding of the process adopted by the Board in reviewing the adequacy and integrity of the Group’s internal control system. This statement is made in accordance with the resolution of the Board of Directors dated 3 April 2025. 074
RkJQdWJsaXNoZXIy NDgzMzc=