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Another ouzo day: Technology Minerals forced to correct Recyclus accounting treatment by Financial Reporting Council after my complaint

Tom Winnifrith
Thursday 15 January 2026
Back on 27 March 2024, when Technology Minerals (TM1) issued its accounts for the six months ended 31 December 2023, I wrote an article setting out why I considered that Technology Minerals should consolidate Recyclus Technology as opposed to treating it as an associate. The impact of the consolidation treatment would be to significantly increase reported losses and reduce the net assets of Technology Minerals. In its accounts for the year ended 30 June 2024 highlighted that the FRC was on the case as I reported in my article of 11 December 2024.

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Tom Winnifrith is the editor of TomWinnifrith.com. When he is not harvesting olives in Greece, he is (planning to) raise goats in Wales.
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