Thanks Vassily. At the time I wrote that I had not looked closely at the last Oystertec annual report which stated that the German site has soil contamination. There is no obligation on IBP to correct the situation, but estimates for removing the contaminated soil were from between £2M and £4M.
I notice that there is also a contingent asset where there could be a further £1.2M to be received from the previous sale of a property, if the purchaser gains certain planning permissions. This will be treated as income if it happens.
I found the copper charts interesting in this article. Copper seems to spike up on a regular basis, but tends to fall just as quickly.