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Registered number: 03799145










TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

COMPANY INFORMATION


Directors
R A Lemmon 
B J Ward (resigned 22 March 2024)
M Evans 
D A Joiner (appointed 25 March 2024)




Company secretary
A J Murdoch



Registered number
03799145



Registered office
1 Northfield Road

Reading

Berkshire

RG1 8AH




Independent auditor
James Cowper Kreston Audit
Chartered Accountants and Statutory Auditor

Reading Bridge House

George Street

Reading

Berkshire

RG1 8LS





 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

CONTENTS



Page
Strategic report
1 - 4
Directors' report
5 - 6
Independent auditor's report
7 - 9
Statement of comprehensive income
10
Balance sheet
11
Statement of changes in equity
12
Notes to the financial statements
13 - 26


 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Introduction
 
The directors present their Strategic Report for the year ended 30th September 2024.
Strategic Review
The principal activity of the company is business and management consultancy.  Tetra Tech International Development Limited is a subsidiary undertaking of Tetra Tech International Development Europe Limited.
We have continued to invest in maintaining and strengthening robust risk and compliance structures.  Our compulsory training modules for all staff include maintaining high standards in ethics, anti-bribery, safeguarding, modern slavery and cyber security. 
We work hard with our clients to identify the best initiatives to achieve the objectives of existing and proposed projects, and how to work together to improve delivery across the sector.  We collaborate with our suppliers to ensure we deliver our projects in the best way possible, and our expertise is also called upon to participate in workshops and discussions organised by clients.  
During the year, our historically strong link with Foreign and Commonwealth Development Office (FCDO) continued to allow us to successfully tender for new FCDO projects. We believe this Gold Supplier relationship with the FCDO will remain, and help to ensure that we are well placed to continue delivering excellent work in future.
We work closely with our sister companies based in Amsterdam and Warsaw who have a strong presence in the EU.  Poland has been a good country to recruit technical delivery capability and the team also continues to work on existing projects and framework contracts.
The business of the UK Branch of Tetra Tech International Development BV was transferred to Tetra Tech International Development Limited at the start of the FY24 financial year. The transfer brought benefits to streamlining processes for the company as a whole.
Execution of company business is measured against a series of financial key performance indicators. We also measure ourselves in terms of programme performance through FCDO Annual Review and Key Supplier Management scoring. These are monitored continuously and explanations sought for variances against expectations in regular reviews of project and company results.  
During the year, David Joiner replaced Ben Ward as Managing Director, and internal and external appointments were made to the Management Team.
Future developments
We continue to offer a wide range of services and are positioning ourselves to compete effectively in expected tenders, the impact of which will be reflected in the results of the coming years. 
Changes in UK Government priorities continue to bring uncertainty on timing and value of future commissions.  Nevertheless, we retain a substantial order book of existing projects and continue to actively pursue new opportunities as they arise. We believe the Company is well positioned to continue to provide services and to adapt to continually changing circumstances.

Page 1

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Risk management objectives and policies
 
Discussed below are the company’s major business risks, together with systems and initiatives in place to address them. The Company maintains a detailed risk register and this is reviewed regularly to ensure all material risks are considered and mitigating actions are implemented. 
Market risk
We have noticed increased competition and keener pricing due to the reduction of available work in the sector.  We combat this by concentrating our skills where they can most effectively be used and carefully selecting the opportunities we pursue.
Ukraine war and similar risk
Although not directly impacting most of our current projects, the war in Ukraine continues to impact the general economic and political environment. We continue to position ourselves for likely future projects.
Tetra Tech International Development established a registered entity in Kiev in July 2024 and this presence, plus the existing presence of the wider Tetra Tech Group delivering US government funded projects, is expected to enhance the various bid opportunities for projects to help the country. Risk of war or other interruption to our work is inherent in the parts of the world where we are delivering our services and we plan accordingly.
Reputational risk
Due to the challenging projects undertaken by the company, continual focus is maintained to ensure transparency of supply chains and avert the risk of conflict of interests, bribery and corruption and data security. Thorough due diligence processes and continual focus on raising awareness, ongoing surveillance and training are the key mitigation activities in this area. 
Operational risk
This relates to the risk of financial loss resulting from internal processes, people and systems. The company manages this risk through appropriate internal controls and proactive intervention, such as management reporting systems, insurances, and planning for business interruptions and disaster recovery. Together with the Tetra Tech IT team we have reviewed our cyber security procedures and attained the higher-level Cyber Essentials Plus accreditation.
Liquidity risk
This relates to the risk that the company is unable to fund its requirements because of insufficient banking facilities. Our own operations are usually cash positive and, as a subsidiary of Tetra Tech inc.  with its financial strength, further funding would be available if needed and therefore this is not seen as an area of concern.
Credit risk
This relates to the risk that one party to a financial instrument will cause a financial loss for that other party by failing to discharge an obligation. Group policies are aimed at minimising such losses and require that deferred terms are only granted to customers who demonstrate an appropriate payment history and satisfy credit worthiness procedures. 
Tax compliance risk
As part of the Tetra Tech group in the UK we subscribe to the tax policy shown on our website with the aim of conducting our tax affairs so as to comply with all relevant laws, rules, regulations, reporting and disclosure requirements, wherever we operate.  Our commitment to fair taxation ensures that the countries where we have a permanent establishment benefit from substantial tax receipts withheld from our local employees and suppliers as well as sales taxes and income tax on profits made locally.
 
Page 2

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Foreign Exchange risk
Significant movements in foreign exchange rates could affect profits and the values of assets and liabilities on the balance sheet which are denominated in foreign currencies.  We constantly review our exposure to fluctuations in currency rates and from time to time arrange contracts through our group head office for forward purchases of certain currencies to mitigate our risk.  There were no such contracts outstanding at the year end.
Key Performance Indicators (KPls)
  
The financial year to September 2024 saw gross revenue increase to £30,873k and net revenue increase 33% to £30,458k. This reflects the transfer of business from Tetra Tech International Development BV, as well as an improvement in the underlying business of the company. 
The company recorded a profit before interest and tax for the year of £677k (2023 loss £1,131k), representing 2.2% (2023 -4.9%) of gross revenue. The business returned to improved profitability in the 2024 financial year partly due to the 2023 financial year including an exceptional impairment cost and also a substantial increase in client contract awards in 2024 compared to 2023. We believe this trend of higher awards will continue.
Corporate Social Responsibility 
As a responsible corporate citizen, the Group is committed to the highest standards of ethics, integrity and compliance in all respects of our business.  The Group's corporate social responsibility practices are aligned to those of Tetra Tech, Inc. and the most recent Sustainability Report Card is publicly available at www.tetratech.com.
Section 172 (1) Statement
Section 172 of the Companies Act 2006 requires each Director of the Company to act in the way he or she considers would be most likely to promote the success of the Company for the benefit of its members as a whole. In doing this, Section 172 requires a Director to have regard to: the likely consequences of any decision in the long term; the interests of the Company's employees; the need to foster the Company's business relationships with customers, suppliers, and others; the impact of the Company's operations on the community and environment; the desirability of the Company maintaining a reputation for high standards of business conduct; and the need to act fairly with members of the Company.
 
The Directors give careful consideration to the factors set out above in discharging their duties under Section 172. The stakeholders considered in this regard are the people who work for the Company, its branches and subsidiaries, and clients who require us to implement programs in Africa; the Middle-East; Asia; and Europe. The Directors recognise that building strong relationships with our stakeholders will help the Company deliver its strategy in line with its long-term values and operate the business in a sustainable way.
The Directors of the Company seek to understand the interests and views of the Company's stakeholders by engaging with them directly as appropriate. Some of the ways in which the Directors engaged directly with the stakeholders over the year are detailed below:
Customers
The Company's commitment to delivering a consistently high level of expertise and professionalism is a critical element of the Company's success and business strategy.  The Company focuses on continually improving the overall client experience from inception to completion. Our strong reputation for delivering on work objectives and the excellent relationships that we have built within governments and aid agencies around the globe have positioned us well for any changes that may occur.
Employees
The Directors receive various metrics and feedback tools in relation to employees of the Company and its subsidiaries. The Company Directors and senior managers engage with employees in a number of ways. These include a weekly cascade meeting open to all staff with frequent project presentations from the business areas.  In this way the Company also maintains a practice of keeping employees informed of matters affecting them as employees and the financial and economic factors affecting the performance of the company.  In return, the employees can raise any issues or suggestions direct with management, or via the Employee Engagement Forum. As well as this, the management also promotes engagement with staff at senior levels through
Page 3

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024

involvement in the Leadership Forum initiatives. 
More informal communication and feedback is also performed through campaigns surrounding promotions such as Compliance and Ethics Week and mandatory Unconscious Bias training.
The Company helps to support employees in a number of ways.  This includes providing an annual personal development allowance and actively encouraging training to support personal and career development as well as general wellbeing initiatives.
Suppliers
The Company maintains ongoing relationships with suppliers and contractors both in the UK and at a country specific level that have been built up over many years.  In addition, the Company benefits from the knowledge sharing within the Tetra Tech, Inc. global network of Operating Units. 
The Company is a wholly owned subsidiary of Tetra Tech International Development Europe Limited and the ultimate parent company is Tetra Tech Inc. The Company's Directors have day-to-day interaction with both the senior management of Tetra Tech International Development and regular dialogue with the senior executive management of Tetra Tech, Inc. Given this direct dialogue, the Directors have a comprehensive understanding of the needs and targets of its immediate shareholders.  
 


This report was approved by the board and signed on its behalf.



M Evans
Director
Date: 21 March 2025

Page 4

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

The directors present their report and the financial statements for the year ended 30 September 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Going concern

The directors expect the Company to continue to operate for a period of no less than 12 months from the date of the signing of the director’s report. Therefore, they continue to adopt the going concern basis in preparing the financial statements.
Financial risk management objectives and policies
Details of financial risk management objectives and policies can be found in the Strategic Report on pages 1 to 4.

Results and dividends

The profit for the year after tax was £610k (2023: loss £929k).
The directors are satisfied with the performance of the company during this period. The directors do not recommend a final dividend (2023 - £nil). 

Directors

The directors who served during the year were:

R A Lemmon 
B J Ward (resigned 22 March 2024)
M Evans 
D A Joiner (appointed 25 March 2024)

Page 5

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Future developments

Details of future developments can be found in the Strategic Report on pages 1 to 4.

Engagement with employees

The Company maintains a practice of keeping employees informed of matters affecting them as employees and the financial and economic factors affecting the performance of the company.
Applications for employment by disabled persons are given full and fair consideration for all vacancies in accordance with their particular aptitudes and abilities.  In the event of employees becoming disabled, every effort is made to retain them in order that their employment with the company may continue.
It is the policy of the company that training, career development and promotion opportunities be available to all employees.

Statement of disclosure of information to auditor

Each of the persons who are director at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Political contributions

The Company made no political donations nor incurred any political expenditure during the year.

Auditor

The auditor, James Cowper Kreston Auditwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 



................................................
M Evans
Director
Date: 21 March 2025

Page 6

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

Opinion


We have audited the financial statements of Tetra Tech International Development Limited (the 'Company') for the year ended 30 September 2024, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 30 September 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 7

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED (CONTINUED)


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 8

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows:


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.


Alexander Peal BSc(Hons) FCA DChA (Senior Statutory Auditor)
  
for and on behalf of
James Cowper Kreston Audit
 
Chartered Accountants and Statutory Auditor
  
Reading Bridge House
George Street
Reading
Berkshire
RG1 8LS

24 March 2025
Page 9

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2024
2023
Note
£000
£000

  

Turnover
 4 
30,458
22,935

Cost of sales
  
(25,402)
(17,642)

Gross profit
  
5,056
5,293

Administrative expenses
    5 
(4,379)
(6,424)

Operating profit/(loss)
  
677
(1,131)

Interest receivable and similar income
 9 
24
61

Profit/(loss) before tax
  
701
(1,070)

Tax on profit/(loss)
 10 
(91)
141

Profit/(loss) for the financial year
  
610
(929)

The notes on pages 13 to 26 form part of these financial statements.
Page 10

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
REGISTERED NUMBER: 03799145

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£000
£000

Fixed assets
  

Intangible assets
 11 
2,954
2,177

Tangible assets
 12 
218
263

  
3,172
2,440

Current assets
  

Debtors: amounts falling due within one year
 13 
12,866
11,549

Cash at bank and in hand
 14 
1,533
754

  
14,399
12,303

Creditors: amounts falling due within one year
 15 
(8,278)
(6,159)

Net current assets
  
 
 
6,121
 
 
6,144

Total assets less current liabilities
  
9,293
8,584

  

Net assets
  
9,293
8,584


Capital and reserves
  

Called up share capital 
 17 
2,480
2,480

Share option reserve
 7 
189
90

Profit and loss account
 18 
6,624
6,014

  
9,293
8,584


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 






M Evans
Director

Date: 21 March 2025

Page 11

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Called up share capital
Share option reserve
Profit and loss account
Total equity

£000
£000
£000
£000


At 1 October 2022
2,480
-
6,943
9,423


Comprehensive income for the year

Loss for the year
-
-
(929)
(929)

Share options charge
-
90
-
90



At 1 October 2023
2,480
90
6,014
8,584


Comprehensive income for the year

Profit for the year
-
-
610
610

Share options charge
-
99
-
99


At 30 September 2024
2,480
189
6,624
9,293


The notes on pages 13 to 26 form part of these financial statements.

Page 12

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The company is primarily engaged in the provision of business and management consultancy. The Company is a private Company limited by shares and incorporated in England and Wales under the Companies Act 2006. The address of the registered office is given on the Company Information page and the nature of the Company’s operations and its principal activity are set out in the Directors’ Report and Strategic Report.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and the Companies Act 2006.
The directors have a reasonable expectation that the Company has adequate resource to continue in operational existence for at least 12 months from the date of approval of the financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. 
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see Note 3).
The following principal accounting policies have been applied:

  
2.2

Financial reporting standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS102:
• the requirements of Section 4 Statement of Financial Position paragraph 4.12(a)(iv);
• the requirements of Section 7 Statement of Cash Flows;
• the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
• the requirements of Section 11 Financial Instruments paragraphs 11.41(b), 11.41(c), 11.41(e),
11.41(f), 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
• the requirements of Section 12 Other Financial Instruments paragraph 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
• the requirements of Section 33 Related Party Disclosures paragraph 33.7.
• the disclosures required by FRS 102.26 Share Based Payments in respect that the company is a subsidary for which the share-based arrangements concern equity instruments of the ultimate parent who has included all relevant disclosures.
This information is included in the consolidated financial statements of Tetra Tech, Inc. as at 30 September 2023 and these financial statements may be obtained from their website at www.tetratech.com.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Page 13

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Comprehensive Income over its useful economic life of 20 years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
3 years
Fixtures and fittings
-
5 to 10 years
Computer and office equipment
-
3 years
Other fixed assets
-
5 to 10 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without            penalty on notice of not more than 30 days.
Page 14

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable amd payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest rate method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at a market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt intrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
For financial assets measured at amortised cost, the impairement loss is measured as the difference between an asset's carrying amount and the best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.
                                            
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforcable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.                                  

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. 

Page 15

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.10

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.11

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.12

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

  
2.13

Termination benefits

Termination benefits are recognised as an expense when the Company is demonstrably committed, without realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy. Termination benefits for voluntary redundancies are recognised as an expense if the Company has made an offer of voluntary redundancy, it is probably that the offer will be accepted, and the number of acceptances can be estimated reliably. If benefits are payable more than 12 months after the reporting date, then they are discounted to their present value.

 
2.14

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 16

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.15

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


  
2.16

Share based payments

The company provides share-based payment arrangements to certain employees under the group Restricted Stock Unit plan. It also runs an Employee Share Purchase Plan which is open to all employees on the UK payroll. 
     
Equity-settled arrangements are measured at fair value (excluding the effect of non-market based vesting conditions) at the date of the grant.  The fair value is expensed on a straight-line basis over the vesting period.  The amount recognised as an expense is adjusted to reflect the actual number of shares or options that will vest. 
       
Where equity-settled arrangements are modified, and are of benefit to the employee, the incremental fair value is recognised over the period from the date of modification to date of vesting.  Where a modification is not beneficial to the employee there is no change to the charge for share-based payment.  Settlements and cancellation are treated as an acceleration of vesting and the unvested amount is recognised immediately in the income statement.         
The shares provided are those of Tetra tech Inc, the ultimate parent company, and details of the plans are provided in the group Annual Report. The company is not required ro reimburse its ultimate parent for the shares and the relevant annual value is added to equity as a capital contribution.
The company has no cash-settled arrangements.        

Page 17

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.


Critical accounting judgements and key sources of estimation uncertainty

The directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are reviewed on an ongoing basis. During the year there were no critical accounting judgements made by the directors.
Key sources of estimation uncertainty
Long-term projects
The directors have to estimate the costs to completion on long-term projects. The progress on all projects is actively reviewed with project managers and directors during the monthly and quarterly forecasting cycle. Subsequent results achieved are measured against these forecasts to ensure the process is robust, and the annual impairment review of goodwill is based on the same projections.


4.


Turnover

The whole of the turnover is attributable to rendering the services which are the one principal activity of the  company.

Analysis of turnover by country of destination:

2024
2023
£000
£000

United Kingdom
27,649
19,730

Rest of Europe
2,207
2,718

Rest of the world
602
487

30,458
22,935



5.


Operating profit/(loss)

The operating profit is stated after charging/(crediting):


2024
2023
£000
£000



Depreciation of tangible fixed assets
44
47

Amortisation of intangible assets, including goodwill
336
337

Exchange differences
(105)
(488)

Other operating lease rentals
151
454

Defined pension contribution
279
298

Rental exit costs
-
540

705
1,188

Page 18

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Auditor's remuneration

During the year, the Company obtained the following services from the Company's auditor and its associates:


2024
2023
£000
£000



Fees payable to the Company's auditor and its associates for the audit of the Company's financial statements
23
22

Fees payable to the Company's auditor and its associates in connection with the Company's pension scheme(s) in respect of:
Audit-related assurance services
3
4

26
26

Page 19

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Employees

Staff costs, including directors' remuneration, for the UK were as follows:


2024
2023
£000
£000



Wages and salaries
6,293
5,900

Social security costs
1,230
657

Cost of defined contribution scheme
279
230

7,802
6,787

Included in wages and salaries is a £99k (2023: £90k) expense relating to the Tetra Tech share plans.
Staff costs for the non-UK branches were as follows:


2024
2023
£000
£000



Wages and salaries
1,573
2,182

Social security costs
1
1

Cost of defined contribution scheme
52
52

1,626
2,235

The average monthly number of employees in the UK, including the directors, during the year was as follows:


2024
2023
No.
No.



Management and administration
45
42

Operations
45
45

90
87










Page 20

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

8.


Directors' emoluments

2024
2023
£000
£000



Directors' emoluments
224
169

Social security costs
42
23

Company contributions to money purchase pension plans
57
33

323
225

During the year retirement benefits were accruing to 2 directors (2023 - 2) in respect of defined contribution pension schemes.
The highest paid director received remuneration of £90k (2023 - £143k).
The value of the company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £11k (2023 - £15k).   
    
The directors' time is shared with the International Development business acquired by the group in 2019 as part of WYG. 25% of their remuneration for 2024 is to be disclosed in the accounts of Tetra Tech International Development BV. It is therefore excluded from the totals in this note. 


9.


Interest receivable

2024
2023
£000
£000


Other interest receivable
24
61


10.


Taxation


2024
2023
£000
£000

Corporation tax


Adjustments in respect of previous periods
(159)
(136)


Total current tax
(159)
(136)

Deferred tax


Origination and reversal of timing differences
252
(5)

Adjustment in respect of previous periods
(2)
-

Total deferred tax
250
(5)


Tax on profit/(loss)
91
(141)
Page 21

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 22.01%). The differences are explained below:

2024
2023
£000
£000


Profit/(loss) on ordinary activities before tax
701
(1,070)


Profit/(loss) on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 22.01%)
175
(236)

Effects of:


Expenses not deductible for tax purposes
116
74

Adjustments to tax charge in respect of prior periods
(137)
(136)

Income not taxable
(17)
-

Effect of group relief
-
142

Effects of overseas tax rates
(35)
15

Deferred tax not recognised
(11)
-

Total tax charge for the year
91
(141)


Factors that may affect future tax charges

      There were no material factors that may affect future tax charges

Page 22

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

11.


Intangible assets




Goodwill

£000



Cost


At 1 October 2023
6,607


Additions
1,113



At 30 September 2024

7,720



Amortisation


At 1 October 2023
4,430


Charge for the year 
336



At 30 September 2024

4,766



Net book value



At 30 September 2024
2,954



At 30 September 2023
2,177



Page 23

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

12.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Computer equipment
Other fixed assets
Total

£000
£000
£000
£000
£000



Cost or valuation


At 1 October 2023
2
36
31
324
393



At 30 September 2024

2
36
31
324
393



Depreciation


At 1 October 2023
2
15
23
91
131


Charge for the year
-
4
6
34
44



At 30 September 2024

2
19
29
125
175



Net book value



At 30 September 2024
-
17
2
199
218



At 30 September 2023
-
21
9
233
263


13.


Debtors

2024
2023
£000
£000


Trade debtors
2,419
1,010

Amounts owed by group undertakings
1,023
5,776

Other debtors
300
356

Prepayments and accrued income
368
289

Amounts recoverable on long-term contracts
6,677
3,978

Deferred taxation (note 16)
2,079
140

12,866
11,549



14.


Cash and cash equivalents

2024
2023
£000
£000

Cash at bank and in hand
1,533
754

Less: bank overdrafts
-
(2)

1,533
752


Page 24

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

15.


Creditors: Amounts falling due within one year

2024
2023
£000
£000

Bank overdrafts
-
2

Payments received on account
1,092
174

Trade creditors
1,254
743

Other taxation and social security
224
194

Other creditors
-
5

Accruals and deferred income
5,708
5,041

8,278
6,159



16.


Deferred taxation




2024


£000






At beginning of year
140


Charged to profit or loss
(250)


Transfer of trade
2,189



At end of year
2,079

The deferred tax asset is made up as follows:

2024
2023
£000
£000


Accelerated capital allowances
4
(17)

Tax losses carried forward
1,950
12

Short term timing differences
125
145

2,079
140


17.


Share capital

2024
2023
£000
£000
Allotted, called up and fully paid



2,480 Ordinary shares of £1.00 each
2,480
2,480

The capital of the Company comprises only Ordinary share capital participating equally as to dividends, voting rights and return of capital upon winding up. 


Page 25

 
TETRA TECH INTERNATIONAL DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

18.


Reserves

Share option reserve

This represents the equity contribution from our ultimate parent company which provides the shares for    our share based payments. 

Profit and loss account

The profit and loss represents cumulative profits and losses net of dividends paid and other adjustments.


19.


Pension commitments

The company operates a number of defined contribution pension schemes. The assets of the schemes    are held separately from those of the Company in independently administered funds. The pension cost    charge represents contributions payable by the Company to the funds and amounted to £279k (2023 -    £298k). Contributions totalling £42k (2023 - £52k) were payable to the fund at the balance sheet date.


20.


Commitments under operating leases

At 30 September 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£000
£000


Not later than 1 year
366
393

Later than 1 year and not later than 5 years
167
456

533
849


21.


Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 s.33.1A not to disclose  transactions with other wholly members of the group.
There are no other related party transactions to disclose.


22.


Controlling party

The Company's immediate parent undertaking is Tetra Tech International Development Europe Limited a
company incorporated in England and Wales.
The Company's ultimate parent undertaking is Tetra Tech, Inc., a company incorporated in the USA and
registered on NASDAQ. The largest group in which the results of the Company are consolidated is that
headed by Tetra Tech, Inc. The financial statements of Tetra Tech, Inc. are publicly available at
www.tetratech.com.

Page 26