Independent commercial review · Defined scope
Accounting and finance for builders, developers, mining and natural resources companies
Accounting, management reporting and equipment finance for the builders, developers, operators, explorers and quarries working Queensland’s ground. Whether the assessor is a regulator, a lender, an investor or a principal, we read your numbers the way they will — before you submit.
Bundled, from, excl GST
Accounting and tax together · paying annually saves up to $1,056
What we do
Three service lines
Knowing where the business actually stands. Getting the money in place without it costing you the project. And, when you need it, a finance lead sitting above both.
ACCOUNTING
Financial and statutory reporting, tax planning and reporting, and performance improvement
Knowing where the business actually stands, in time to do something about it.
- Commercial financial review and independent second opinion
- Quarterly management accounts and reporting packs
- Project and production margin, WIP and cost-to-complete
- Cash-flow forecasting and planning
- Bookkeeping, payroll set-up and EOFY finalisation
- Board, investor and joint-venture reporting support
- Lender, investor and grant-ready financial packs
- Tax planning and reporting, through our tax business line Lightbeam Accountants
- Performance improvement, sale readiness and succession
FINANCE
Plant, working capital, project debt and capital raising
Getting the money in place, and structuring it so it does not cost you the project.
- Plant and equipment finance
- Vehicle and fleet finance
- Refinance, sale and leaseback
- Working capital and debtor finance
- Senior and construction debt
- Mezzanine and stretch senior
- Project and resources funding structures
- Equity and investor readiness
CFO SERVICES
Fixed fee, charged monthly or annually
Someone accountable for the numbers, without a full-time salary — working on profitability and growth, not just the report.
What CFO services cover →- Finance automation and business system integration
- Rolling short-term cash-flow forecast, plus a 12-month view
- Annual budget, with monthly variance analysis against it
- Labour and headcount cost planning
- Monthly management reporting and a board or owner pack
- Investor, joint-venture and financier reporting
- Project and production margin, WIP and cost-to-complete
- Margin improvement — and where cost is leaking
- Pricing and rate review against delivered cost
- Scenario and feasibility modelling
- Growth planning, and what has to be in place first
- Covenant, NTA and prequalification threshold monitoring
- Funding-readiness packs and capital-raise support
- A standing monthly session with the owner or board
Who we work with
Find your business
Same starting point in both industries — a review of your figures. The detailed scope changes by what the numbers reveal.
Service line one
Accounting
Financial and statutory reporting, tax planning and reporting, and performance improvement. Knowing where the business actually stands, in time to do something about it.
Price and scope schedule · September 2026
What it costs
Starting prices for the defined scope, confirmed after review. All fees exclude GST.
Section 1 + Section 2 — bundled price at discount
Priced for twelve months
SMALL BUSINESS
$250
Per month
OR
$2,650
Per year
Paying annually saves $350
COMPANY OR TRUST
$488
Per month
OR
$4,950
Per year
Paying annually saves $906
MULTI-ENTITY GROUP
$888
Per month
OR
$9,600
Per year
Paying annually saves $1,056
Section 1 — accounting
Our own work · what a general accountant does not do
OWNER-OPERATED
SMALL BUSINESS
$2,600pa
*From, excl GST
What’s included
- Bookkeeping, bank reconciliation and quarterly BAS workpaper preparation
- Payroll-system and Payday Super setup assistance
- EOFY payroll data preparation and registered-practitioner review
- ASIC annual review where applicable, fees excluded
- Quarterly review of your accounting file, with corrections identified
- Quarterly management accounts
- Project or production margin, plant utilisation and cost summary
- Short-term cash-flow forecast
- Debtor, creditor and retention review
- Lender, investor and grant-ready financial pack
- Net tangible assets, current ratio and working capital screened before you submit
- Warning before a covenant, trigger or obligation puts your position at risk
- Quarterly reports, with two scheduled reviews and a one-page priorities note
- Funding service provided
- Financial statements
- Business health check report
FAMILY BUSINESS
COMPANY OR TRUST
$4,300pa
*From, excl GST
What’s included
- Bookkeeping, bank reconciliation and quarterly BAS workpaper preparation
- Payroll-system and Payday Super setup assistance
- EOFY payroll data preparation and registered-practitioner review
- ASIC annual review where applicable, fees excluded
- Quarterly review of your accounting file, with corrections identified
- Quarterly management accounts
- Project or production margin, plant utilisation and cost summary
- Short-term cash-flow forecast
- Debtor, creditor and retention review
- Lender, investor and grant-ready financial pack
- Net tangible assets, current ratio and working capital screened before you submit
- Warning before a covenant, trigger or obligation puts your position at risk
- Quarterly reports, with two scheduled reviews and a one-page priorities note
- Funding service provided
UP TO 3 ENTITIES
MULTI-ENTITY GROUP
$7,800pa
*From, excl GST
What’s included
- Bookkeeping, bank reconciliation and quarterly BAS workpaper preparation
- Payroll-system and Payday Super setup assistance
- EOFY payroll data preparation and registered-practitioner review
- ASIC annual review where applicable, fees excluded
- Quarterly review of your accounting file, with corrections identified
- Quarterly management accounts
- Project or production margin, plant utilisation and cost summary
- Short-term cash-flow forecast
- Debtor, creditor and retention review
- Lender, investor and grant-ready financial pack
- Net tangible assets, current ratio and working capital screened before you submit
- Warning before a covenant, trigger or obligation puts your position at risk
- Consolidated group reporting across up to three active entities
- Intercompany balances and inter-entity loan accounts reconciled
- Consolidation and elimination schedules prepared each quarter
- Quarterly reports, with two scheduled reviews and a one-page priorities note
- Funding service provided
Section 2 — annual tax and compliance
Reviewed, approved, signed and lodged by a registered tax agent
OWNER-OPERATED
SMALL BUSINESS
$390pa
*From, excl GST
What’s included
- Annual income tax return
- Free cashbook
- Annual tax planning meeting
- Tax deduction checklist
- Financial statements
- Business health check report
FAMILY BUSINESS
COMPANY OR TRUST
$1,290pa
*From, excl GST
What’s included
- Annual income tax return
- Chart of accounts and account codes check
- Annual tax planning meeting
- Tax deduction checklist
- Financial statements
- Business health check report
UP TO 3 ENTITIES
MULTI-ENTITY GROUP
$2,290pa
*From, excl GST
What’s included
- Annual income tax return
- Chart of accounts and account codes check
- Annual tax planning meeting
- Tax deduction checklist
- Financial statements
- Business health check report
Who provides what
And who performs it
Luminate Advisory covers the commercial, accounting and funding work. The tax work is delivered by our tax business line Lightbeam Accountants. The work in your package is included; the specialist services listed below are scoped and quoted separately.
LUMINATE ADVISORY PROVIDES
- Commercial financial reviews and independent second opinions.
- Funding-readiness, grant acquittal and joint-venture reporting support.
- Cash-flow forecasting and planning.
- Project margin, WIP and cost-to-complete reviews.
- Feasibility and sensitivity modelling.
- Funding-readiness packs and lender coordination.
- Working-capital, refinancing, equipment and fleet-funding support.
- Financial due diligence, restructuring and sale-readiness work.
- Bookkeeping, payroll set-up, quarterly management accounts and reporting.
- Company secretarial, and coordination with your other advisers when authorised.
LIGHTBEAM ACCOUNTANTS PROVIDES
- Annual financial statements and company tax returns.
- Trust, partnership and individual tax returns.
- BAS, GST, PAYG and instalment activity statements.
- Tax planning and tax advice.
- Business structure and restructure advice.
- Business start-up structuring, ABN, GST and PAYG registration.
- Fringe benefits tax.
- Capital gains tax and small business concessions.
- Division 7A and shareholder loan account management.
- Self-managed super fund accounting and tax.
- Succession and estate tax planning.
- ATO reviews, audits and objections.
- Final review, approval, sign-off and lodgement of the tax work.
Service line two
Finance
Plant, fleet and mobile equipment finance, working capital and refinancing. Getting the money in place, and structuring it so it does not cost you the project.
How it is charged
- Funder introductions
- Included
- Funding-readiness pack
- Quoted
- Detailed modelling
- Quoted
Introductions are included in your package fee
What we can help you fund
What gets funded, and how it is structured
Each funds something different and behaves differently on your balance sheet. We model both before you sign, and compare funders rather than working a single relationship.
Tier one — asset and working capital
The everyday funding that keeps plant on the ground and wages paid
01
PLANT AND EQUIPMENT FINANCE
The machines that do the work
What it funds
- Excavators, dozers, graders and loaders
- Drill rigs, crushers, screens and conveyors
- Generators, lighting plant and dewatering
- Attachments, GET, hammers and survey gear
- Site offices, camp infrastructure and workshops
- New or used, dealer or private sale
How it is structured
- Chattel mortgage — you own it from day one and claim the depreciation; the funder registers security on the PPSR
- Hire purchase — the funder holds title until the final payment, then it transfers to you
- Finance lease — the funder owns it, you claim the rental, and a residual applies at the end of term
- Rent to own — rental now, with a path to ownership
02
VEHICLE AND FLEET FINANCE
Utes through to haul trucks
What it funds
- Utes, vans and light commercial
- Prime movers, floats and trailers
- Haul trucks and water carts
- A single vehicle or a whole fleet on one facility
How it is structured
- Chattel mortgage — the common structure where you intend to keep the vehicle
- Operating lease and rental — servicing, maintenance and a km allowance can sit inside the payment
- Fleet facility — one approved limit you draw against as vehicles are added
- Trade-in and upgrade against an existing facility
03
REFINANCE, SALE AND LEASEBACK
Cash out of gear you already own
What it funds
- Plant owned outright, sitting idle on the balance sheet
- Equipment carrying finance on poor terms
- Several facilities that should be one
- A balance sheet that needs repair before a submission
How it is structured
- Sale and leaseback — the funder pays the agreed asset value up front and you repay over one to five years
- Refinance of existing facilities onto better rate or term
- Working capital secured against plant you already hold
- Consolidation of multiple facilities into a single line
04
WORKING CAPITAL AND DEBTOR FINANCE
The gap between paying and being paid
What it funds
- Subcontractors and wages due before the claim is paid
- Stock, materials and mobilisation ahead of revenue
- Retentions and progress claims sitting unpaid
- Seasonal production against year-round costs
How it is structured
- Invoice or debtor finance — typically 80–90% of the invoice up front, the balance on settlement
- Line of credit — revolving, drawn and repaid as needed, interest only on what is used
- Trade finance — funds stock and materials before they are sold
- Overdraft against the trading account
Tier two — project and growth capital
The stack, from senior debt through to equity
05
SENIOR AND CONSTRUCTION DEBT
The base of the stack
What it funds
- Construction and development facilities
- Land, residual stock and staged works
- Capital works funded ahead of revenue
- Work-program commitments and JV cash calls
How it is structured
- Senior facility drawn against milestones, not in one lump
- Staged drawdowns tested against the cash-flow model before you commit
- Unitranche — several debt layers collapsed into a single facility
- Covenant and drawdown schedule checked against what the project can actually service
06
MEZZANINE AND STRETCH SENIOR
The layer above senior debt
What it funds
- The gap senior debt will not reach
- Projects where more equity is not the answer
- Cost overruns and extended programs
- A stack that needs one more layer to close
How it is structured
- Subordinated to senior, ahead of equity — second ranking, and priced for it
- Materially dearer than senior, with establishment fees on top — modelled against the project return before you commit
- Stretch senior where one lender will take the extra rather than two layers
- What it costs in return versus what giving up equity would cost
07
PROJECT AND RESOURCES FUNDING STRUCTURES
Where conventional project finance will not commit yet
What it funds
- Mine developments and project SPVs
- Exploration and pre-development programs
- Capital ahead of a bankable feasibility
- Non-dilutive alternatives to a raise
How it is structured
- Royalty and streaming structures modelled against project economics and life-of-mine
- Offtake-linked funding assessed against price and volume risk
- Convertible and hybrid instruments assessed for what they really cost in dilution
- The whole stack compared before you commit to any one layer
08
EQUITY AND INVESTOR READINESS
Ready before you ask
What it funds
- Growth beyond what debt will carry
- Joint-venture and farm-in contributions
- A raise that has to survive diligence
- A balance sheet an investor will price fairly
How it is structured
- Capital need and structure defined before you approach anyone
- Information pack, model and data room prepared to the standard an investor expects
- Diligence questions answered before they are asked
- Referred to a licensed adviser where the raise itself has to be arranged
Builders · developers · civil
Before you lodge, know what your numbers say.
Your annual submission is self-reported evidence to a regulator that can condition, suspend or cancel a licence. We give an independent commercial second opinion on your figures before they are lodged — without replacing your accountant.
2026 QBCC annual reporting
- Lodgement opens
- 1 AUG
- Due
- 31 DEC
- Assessed on
- 30 JUN
Cat 1–3 upload management accounts · Cat 4–7 lodge signed GPFS
Find your business
By QBCC category and business type
Category 2 builders$3.0m – $12.0m
Reporting prepared for compliance, not decisions. Cash managed from the bank balance, not a forecast. Drawings, related-party balances and WIP obscure the position.
Category 3 builders$12.0m – $30.0m
Multiple projects and entities create blind spots. Cost-to-complete and subcontractor exposure move faster than reporting. Lenders require stronger cash-flow and margin information.
Category 4–7 licenseesAbove $30.0m
Lodge signed general purpose financial statements, not management accounts. MFR trigger is an NTA decrease over 20%. Non-compliance is likely to draw a show cause notice.
Developers and project SPVsProject-sized, not turnover-sized
Developers sit outside QBCC licensing — the deadline is your builder's, his position your risk. Feasibilities may not meet lender credit standards. Capital structure, drawdowns and covenants need active management.
Civil, earthmoving and equipmentPlant, fleet, infrastructure
Asset purchases and mobilisation create working-capital pressure. Fleet funding is fragmented and disconnected from utilisation.
Bands apply to groups A and B. Groups C, D and E are engaged by project and quoted before work starts.
Included at every level
What you get before you lodge
- QBCC annual reporting figures pack, ready to lodge
- Net tangible assets, current ratio and maximum revenue screened before you lodge
- Warning before you trip a reporting trigger
- Project margin and work-in-progress summary
- Quarterly management accounts
- Short-term cash-flow forecast
- Debtor, creditor and retention review
- Lender and investor-ready financial pack
Operators · explorers · quarries · petroleum
Read your numbers before a principal does.
BHP, Rio Tinto, Glencore, Fortescue, Santos, Woodside and Newmont each run supplier prequalification, and financial capacity is assessed alongside insurance, WHS and ESG. Prequalification renews continuously. Funders and investors read the same numbers.
Prequalification sequence
- Register → financials
- 1
- WHS, ESG → insurance
- 2
- Approved → renew
- 3
Assessed before you tender · reassessed every renewal
Find your business
By tenure and customer group
Mine operators and developersML / MDL
Production cash run off the bank balance, not a forecast. Rehabilitation and ERC obligations sit outside the planning numbers. Margin by pit, product or contract visible too late.
Explorers and advanced developersEPM holders · CEI recipients
Cash burn not linked to the drill program. Exploration expenditure, grants and acquittals tracked after the event. A raise assessed on the balance sheet you already have.
Quarries and extractive industriesExtractive industries
Margin per tonne known late, if at all. Plant funded transaction by transaction. Replacement decisions made without utilisation data.
Petroleum and gas tenure holdersATP & PL tenure
Work-program commitments funded ahead of revenue. JV cash calls and operator statements sit unreconciled. Well and facility obligations accrue whether or not product flows.
Small and specialty miningGemstone & small-scale
Seasonal production against year-round holding costs. EA and rehabilitation obligations out of step with cash. Plant funded personally rather than through the business.
Bands apply to groups A and B. Groups C, D and E are engaged by project and quoted before work starts.
Included at every level
What you get before you submit
- Production margin, plant utilisation and project cost summary
- Net tangible assets, current ratio and working capital screened before you submit
- Warning before a covenant or obligation puts your position at risk
- Debtor, creditor and royalty-obligation review
- Quarterly management accounts
- Short-term cash-flow forecast
- Lender, investor and grant-ready financial pack
- One-page priorities and funding-needs note
Service line three
Fixed-fee CFO services
Someone to run the accounting and finance function and lead the improvement of the business — margin, pricing, cost, workflow and growth. Senior finance leadership on a fixed monthly or annual fee, at a fraction of the cost of a full-time hire.
Why it works
Fixed-fee CFO services
Leading the finance function. A bookkeeper records what happened. A CFO runs the whole accounting and finance function and is accountable for what the numbers mean and what the business does next — the forecast, the board and investor pack, the lender and principal conversations, and the position held between reporting dates. It is the seat most owner-led businesses never fill, and the one that decides whether growth gets funded or stalls.
Lower cost. Higher quality. Experienced CFO expertise at a fraction of the cost of a full-time hire, across the whole finance function. Accounting — a faster close, and profitability visible by project, product or contract. Finance — reliable forecasts, funder-ready reporting, and early warning on covenants. Systems — integrated and automated: data entered once, cutting manual input, headcount and the errors that come with re-keying.
Performance, not just reporting. Better numbers are only worth having if they change a decision. We work the margin — which projects, products or contracts actually make money, where cost is leaking, what needs repricing — and hold the business to a plan for the year against a budget and a KPI set you agreed to. Reporting says where you have been; the work is in what you do next.
Efficiency, run as a discipline. We take charge of how the finance work actually flows — automating data capture, connecting the systems around the accounting file, and removing the re-keying and the chasing. A faster close, fewer errors to unwind, and a finance function that costs less to run each year rather than more.
What it costs
Quoted for each business
Fixed fee, charged monthly or annually
The fee is set after we look at your file, agreed in writing before any work starts, and it does not move unless the scope does. No hourly rates, no billable-minute surprises, no invoice you did not see coming.
Quoted on
NUMBER OF ENTITIES
Why it matters
- Each company, trust or partnership carries its own reporting, reconciliation and consolidation work
- Intercompany balances and loan accounts have to be reconciled every period
Quoted on
SIZE OF THE BUSINESS
Why it matters
- Turnover, headcount and the number of active projects or sites set the reporting depth
- Lender, principal and investor obligations scale with size
Quoted on
NUMBER OF TRANSACTIONS
Why it matters
- Volume drives the processing load behind every report
- Automation cuts this, which is why the fee is lower once the systems are connected
Scope of work
What a CFO engagement covers
Agreed in writing before work starts, so both sides know where the line sits.
IN SCOPE
The work we take on
- Finance automation — automated data capture, bank feeds, approval workflows and reporting that runs without re-keying, so the month-end takes hours instead of days
- Business system integration — connecting your accounting file to job costing, payroll, fleet, project and CRM systems, so a number is entered once and means the same thing everywhere
- Rolling short-term cash-flow forecast, plus a 12-month view
- Annual budget, with monthly variance analysis against it
- Labour and headcount cost planning, and its effect on the forecast
- Monthly management reporting and a board or owner pack
- Investor, joint-venture and financier reporting
- Project and production margin, WIP and cost-to-complete oversight
- Margin improvement — which projects, products or contracts make money, and where cost is leaking
- Pricing and rate review against actual delivered cost
- Growth planning — what the business can fund now, and what has to be in place before it can
- Scenario and feasibility modelling — a new project, a plant purchase, a hire
- The KPI set and reporting cadence, agreed with you rather than imposed
- Covenant, net tangible asset and prequalification threshold monitoring
- Funding-readiness packs, lender coordination and capital-raise support
- A standing monthly session with the owner or the board
NOT IN SCOPE
What sits elsewhere
- Daily bookkeeping and transaction processing — that is Section 1
- Payroll processing and recurring pay runs — Section 1 covers STP and Payday Super set-up and end-of-year finalisation only
- Tax returns, BAS and tax advice — Lightbeam Accountants
- Audit and assurance
- Legal advice
- Acting as a company director or officeholder
- Signing or lodging anything a registered practitioner must sign
Price and scope schedule · September 2026
What it costs
Starting prices for the defined scope, confirmed after review. All fees exclude GST.
Section 1 + Section 2 — bundled price at discount
Priced for twelve months
SMALL BUSINESS
$250
Per month
OR
$2,650
Per year
Paying annually saves $350
COMPANY OR TRUST
$488
Per month
OR
$4,950
Per year
Paying annually saves $906
MULTI-ENTITY GROUP
$888
Per month
OR
$9,600
Per year
Paying annually saves $1,056
Section 1 — accounting
Our own work · what a general accountant does not do
OWNER-OPERATED
SMALL BUSINESS
$2,600pa
*From, excl GST
What’s included
- Bookkeeping, bank reconciliation and quarterly BAS workpaper preparation
- Payroll-system and Payday Super setup assistance
- EOFY payroll data preparation and registered-practitioner review
- ASIC annual review where applicable, fees excluded
- Quarterly review of your accounting file, with corrections identified
- Quarterly management accounts
- Project or production margin, plant utilisation and cost summary
- Short-term cash-flow forecast
- Debtor, creditor and retention review
- Lender, investor and grant-ready financial pack
- Net tangible assets, current ratio and working capital screened before you submit
- Warning before a covenant, trigger or obligation puts your position at risk
- Quarterly reports, with two scheduled reviews and a one-page priorities note
- Funding service provided
- Financial statements
- Business health check report
FAMILY BUSINESS
COMPANY OR TRUST
$4,300pa
*From, excl GST
What’s included
- Bookkeeping, bank reconciliation and quarterly BAS workpaper preparation
- Payroll-system and Payday Super setup assistance
- EOFY payroll data preparation and registered-practitioner review
- ASIC annual review where applicable, fees excluded
- Quarterly review of your accounting file, with corrections identified
- Quarterly management accounts
- Project or production margin, plant utilisation and cost summary
- Short-term cash-flow forecast
- Debtor, creditor and retention review
- Lender, investor and grant-ready financial pack
- Net tangible assets, current ratio and working capital screened before you submit
- Warning before a covenant, trigger or obligation puts your position at risk
- Quarterly reports, with two scheduled reviews and a one-page priorities note
- Funding service provided
UP TO 3 ENTITIES
MULTI-ENTITY GROUP
$7,800pa
*From, excl GST
What’s included
- Bookkeeping, bank reconciliation and quarterly BAS workpaper preparation
- Payroll-system and Payday Super setup assistance
- EOFY payroll data preparation and registered-practitioner review
- ASIC annual review where applicable, fees excluded
- Quarterly review of your accounting file, with corrections identified
- Quarterly management accounts
- Project or production margin, plant utilisation and cost summary
- Short-term cash-flow forecast
- Debtor, creditor and retention review
- Lender, investor and grant-ready financial pack
- Net tangible assets, current ratio and working capital screened before you submit
- Warning before a covenant, trigger or obligation puts your position at risk
- Consolidated group reporting across up to three active entities
- Intercompany balances and inter-entity loan accounts reconciled
- Consolidation and elimination schedules prepared each quarter
- Quarterly reports, with two scheduled reviews and a one-page priorities note
- Funding service provided
Section 2 — annual tax and compliance
Reviewed, approved, signed and lodged by a registered tax agent
OWNER-OPERATED
SMALL BUSINESS
$390pa
*From, excl GST
What’s included
- Annual income tax return
- Free cashbook
- Annual tax planning meeting
- Tax deduction checklist
- Financial statements
- Business health check report
FAMILY BUSINESS
COMPANY OR TRUST
$1,290pa
*From, excl GST
What’s included
- Annual income tax return
- Chart of accounts and account codes check
- Annual tax planning meeting
- Tax deduction checklist
- Financial statements
- Business health check report
UP TO 3 ENTITIES
MULTI-ENTITY GROUP
$2,290pa
*From, excl GST
What’s included
- Annual income tax return
- Chart of accounts and account codes check
- Annual tax planning meeting
- Tax deduction checklist
- Financial statements
- Business health check report
Get in touch
A short call tells you which band fits.
And what would move the price. No charge for the conversation.
- Phone
- 07 2116 0039
- Office
- 73 Oxford St
Bulimba QLD 4171
What to have ready
- Your most recent P&L and balance sheet
- Which entities are active, and how many
- Roughly how many transactions a month
- Whether you are in Xero or MYOB
- Any deadline you are working back from