Company: COOT
Filing Date: 2025-12-04
Form Type: F-1
Source: 0001493152-25-026209
Chunk: 91

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-12-04
Form: F-1
Chunk 91
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 internal control over financial reporting. As part of our audits we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s
internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.

We have served as the Company’s auditor since
2024.

BDO Audit Pty Ltd

N I Batters

Director

Brisbane, Australia

23 October 2025

| F-2 |

<div align='center'>AUSTRALIAN OILSEEDS HOLDINGS LTD.

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025 AND 30 JUNE 2024 AND JUNE 30 2023</div>

|                                                                      |     |   Note |     | 2025 |             |   |     | 2024 |             |   |     | 2023 |            |
|                                                                      |     |        |     | AUD$ |             |   |     | AUD$ |             |   |     | AUD$ |            |
| ASSETS                                                               |     |        |     |      |             |   |     |      |             |   |     |      |            |
| CURRENT ASSETS                                                       |     |        |     |      |             |   |     |      |             |   |     |      |            |
| Cash and cash equivalents                                            |     |      4 |     |      |   2,309,303 |   |     |      |     514,140 |   |     |      |    121,273 |
| Trade and other receivables                                          |     |      5 |     |      |   5,330,181 |   |     |      |   4,470,101 |   |     |      |  4,437,253 |
| Related party loans receivable                                       |     |  25(c)