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Registered number: 04120956 TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 SEPTEMBER 2025
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED COMPANY INFORMATION
Directors | R A Lemmon
| D A Joiner
| M J Evans
Company secretary | A J Murdoch
Registered number | 04120956
Registered office | 1 Northfield Road
| Reading
| Berkshire
| RG1 8AH
Independent auditor's report | James Cowper Kreston Audit
| Chartered Accountants and Statutory Auditor
| Apex
| Forbury Road
| Reading
| Berkshire
| RG1 1AX
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED CONTENTS
| Page
Directors' report | 1
Accountants' report | 2
Balance sheet | 3
Statement of changes in equity | 4
Notes to the financial statements | 5 - 8
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED DIRECTORS' REPORT FOR THE PERIOD ENDED 28 SEPTEMBER 2025 The Directors present their report and the financial statements for the period ended 28 September 2025.
Results and dividends
ln line with expectations, there has been no activity in the profit and loss account during the year (2024: None). The directors do not recommend a final dividend (2024: £Nil).
Directors
The Directors who served during the period were:
R A Lemmon
D A Joiner
M J Evans
Future developments
Tetra Tech International Development Europe Limited is an intermediate holding company within the Tetra Tech Group and plans to continue the same. 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. Further details regarding the adoption of the going concern basis can be found in the statement of accounting policies in Note 2.4 of the financial statements. This report was approved by the board and signed on its behalf.
M J Evans Director
Date: 2 March 2026
Page 1
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED FOR THE PERIOD ENDED 28 SEPTEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tetra Tech International Development Europe Limited for the period ended 28 September 2025 which comprise the Balance sheet, the Statement of changes in equity and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Tetra Tech International Development Europe Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Tetra Tech International Development Europe Limited and state those matters that we have agreed to state to the Board of directors of Tetra Tech International Development Europe Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tetra Tech International Development Europe Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Tetra Tech International Development Europe Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Tetra Tech International Development Europe Limited. You consider that Tetra Tech International Development Europe Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Tetra Tech International Development Europe Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. James Cowper Kreston Audit Chartered Accountants and Statutory Auditor Apex Forbury Road Reading Berkshire RG1 1AX 3 March 2026 Page 2
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED REGISTERED NUMBER: 04120956 BALANCE SHEET AS AT 28 SEPTEMBER 2025
The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.
|  | 28 September |  | 30 September
|  | 2025 |  | 2024
Note |  | £000 |  | £000
Fixed assets |  |  |  |  |
Investments | 5 |  | 14,238 |  | 14,238
|  |  | 14,238 |  | 14,238
Creditors: amounts falling due within one year | 6 | (11,026) |  | (11,026) |
Net current liabilities |  |  | (11,026) |  | (11,026)
Net assets |  |  | 3,212 |  | 3,212
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,483 |  | 2,483
Profit and loss account |  |  | 729 |  | 729
Equity attributable to owners of the parent Company |  |  | 3,212 |  | 3,212
|  |  | 3,212 |  | 3,212
For the period ended 28 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. The members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M J Evans
Director
Date: 2 March 2026
The notes on pages 5 to 8 form part of these financial statements. Page 3
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 28 SEPTEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £000 | £000 | £000
At 1 October 2023 | 2,483 | 729 | 3,212
At 1 October 2024 | 2,483 | 729 | 3,212
At 28 September 2025 | 2,483 | 729 | 3,212
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 SEPTEMBER 2025
1. | General information
The Company is an intermediate holding company in the Tetra Tech, Inc. group of companies. 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 activities are set out in the Directors' 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 and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 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. This information is included in the consolidated financial statements of Tetra Tech, Inc. as at 30 September 2025 and these financial statements may be obtained from their website at www.tetratech.com.
| 2.3 | Exemption from preparing consolidated financial statements
The Company is a parent Company that is also a subsidiary, and is exempt from the requirement to prepare group accounts by virtue of section 401 of the Companies Act 2006. These financial statements therefore present information about the Company as an individual undertaking and not as a group.
| 2.4 | Going concern
The directors acknowledge the Company has net current liabilities at the year end of £11,026k (2024: £11,026k) represented by a creditors balance due to group companies, relating to the investment in subsidiaries which represent the majority of the investment balance of £14,238k (2024: £14,238k). Tetra Tech International Development Limited and Tetra Tech International Development BV have sufficient net assets to support this value and there is no intention to recall the creditor. As such the directors are satisfied with the Company's ability to continue as a going concern.
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 5
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions 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 and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest 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 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 instrument 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.
3. | Critical accounting judgements and key sources of estimation
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 Impairment of fixed asset investments The directors deemed it necessary to determine whether there are indicators of impairment of the Company’s fixed asset investments. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset. No impairment provision has been recognised as a consequence of this review as at 28 September 2024.
4. | Director’s emoluments and employees
The directors do not receive any remuneration from this Company (2024: £Nil). The average monthly number of directors during the year was 3 (2024: 3). There were no employees during the year (2024: £Nil). Page 6
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 SEPTEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £000
| Cost or valuation |
| At 1 October 2024 | 14,238
| At 28 September 2025 | 14,238
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Principal activity | Class of shares | Holding
| Tetra Tech International Development Limited | Business and management consultancy | Ordinary | 100%
| Tetra Tech International Development Sp.zo.o. | Business and management consultancy | Ordinary | 100%
| Tetra Tech International Development BV | Business and management consultancy | Ordinary | 100%
| The registered office of Tetra Tech International Development Limited is 1 Northfield Road, Reading, Berkshire, RG1 8AH. The registered office of Tetra Tech International Development Sp.zo.o. is ul. M. Kopernika 21, Office 5, 00-359, Warszawa, Poland The registered office of Tetra Tech International Development BV is Elektronicaweg 2, 2628XG, Delft, The Netherlands.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 September | 30 September
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Amounts owed to group undertakings | 11,026 | 11,026
Page 7
TETRA TECH INTERNATIONAL DEVELOPMENT EUROPE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 SEPTEMBER 2025
7. | 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 owned members of the group. There were no other related party transactions in the year to disclose.
8. | Ultimate parent undertaking and controlling party
The Company's immediate parent undertaking is Tetra Tech UK 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 8