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Registered number: 12241404 TETRA TECH UK LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025
TETRA TECH UK LIMITED COMPANY INFORMATION
Directors | R A Lemmon
| C J Green (appointed 16 December 2024)
| J D Lovell (resigned 16 December 2024)
| S M Burdick (resigned 30 June 2025)
Company secretary | A J Murdoch
Registered number | 12241404
Registered office | 1 Northfield Road
| Reading
| Berkshire
| RG1 8AH
Independent auditors | James Cowper Kreston Audit
| Chartered Accountants and Statutory Auditor
| Apex
| Forbury Rd
| Reading
| Berkshire
| RG1 1AX
TETRA TECH UK LIMITED CONTENTS
| Page
Strategic report | 1 - 2
Directors' report | 3 - 4
Independent auditors' report | 5 - 7
Statement of comprehensive income | 8
Balance sheet | 9
Statement of changes in equity | 10
Notes to the financial statements | 11 - 18
TETRA TECH UK LIMITED STRATEGIC REPORT FOR THE YEAR ENDED 28 SEPTEMBER 2025
Introduction
The directors present their strategic report for the year ended 28 September 2025.
Strategic review
The company was incorporated on 3 October 2019 and acts as an intermediate holding company of a group of companies. The purpose of the company is to coordinate certain services shared between members of the UK group. These accounts present the results of this holding company only. The only activity in the year related to bank charges, interest, foreign exchange losses and dividends received from the company's subsidiaries.
Future developments
The services offered by the company will be developed and expanded in line with the needs of the group. Financial risk management objectives and policies The directors consider that there is limited exposure to financial risk as the majority of the Company’s financial exposure is to other Companies in the Tetra Tech Inc. group. The Company’s financial risk management objectives and policies are aligned to those of the Tetra Tech Inc. group of companies which are disclosed in the consolidated financial statements of the Company’s ultimate holding Company, Tetra Tech Inc. 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 subsidiaries, and their 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: Page 1
TETRA TECH UK LIMITED STRATEGIC REPORT (CONTINUED) FOR THE YEAR ENDED 28 SEPTEMBER 2025
Suppliers
The group maintains ongoing relationships with suppliers and contractors both in the UK and overseas 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. Shareholders The Company is a wholly owned subsidiary of Tetra Tech UK Holdings Limited and the ultimate parent company is Tetra Tech Inc. The Company's Directors have 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.
C J Green Director
Date: 30 March 2026
Page 2
TETRA TECH UK LIMITED DIRECTORS' REPORT FOR THE YEAR ENDED 28 SEPTEMBER 2025 The Directors present their report and the financial statements for the year ended 28 September 2025.
Directors
The directors who served during the period were:
R A Lemmon
C J Green (appointed 16 December 2024)
J D Lovell (resigned 16 December 2024)
S M Burdick (resigned 30 June 2025)
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 judgements 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 2006. They 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.
Results and dividends
The profit for the year, after taxation, amounted to £13,600,000 (2024 - £13,741,000). The directors do not recommend a final dividend (2024: Nil).
Future developments
Details of future developments can be found in the Strategic report on page 1.
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 of the financial statements. Page 3
TETRA TECH UK LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE YEAR ENDED 28 SEPTEMBER 2025
Disclosure of information to auditors
Each of the persons who are Directors 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 auditors are 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 auditors are aware of that information.
Post balance sheet events
On 17th December 2025, the group completed the disposal of Metier Group AS, a subsidiary of Tetra Tech RPS Energy Ltd, to Norconsult Norge AS for an enterprise value of NOK 480,000,000 and the proceeds were transferred via Tetra Tech UK Limited to Tetra Tech UK Holdings Limited.
Auditors
The auditors, James Cowper Kreston Audit, will 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.
C J Green Director
Date: 30 March 2026
Page 4
TETRA TECH UK LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TETRA TECH UK LIMITED
Opinion
We have audited the financial statements of Tetra Tech UK Limited (the 'Company') for the year ended 28 September 2025, 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 policies. The 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 28 September 2025 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 Auditors' 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 Auditors' report thereon. The Directors are responsible for the other information contained within the Annual Report. Our 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 5
TETRA TECH UK LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TETRA TECH UK 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 3, 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 6
TETRA TECH UK LIMITED INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TETRA TECH UK LIMITED (CONTINUED)
Auditors' 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 Auditors' 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. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows: ∙Enquiry of management and those charged with governance around actual and potential litigation and claims; ∙Enquiry of management and those charged with governance to identify any material instances of non-compliance with laws and regulations; ∙Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; ∙Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias. 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 Auditors' 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 2006. Our 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 Auditors' 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 Apex Forbury Rd Reading Berkshire RG1 1AX 30 March 2026 Page 7
TETRA TECH UK LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 28 SEPTEMBER 2025
| 2025 | 2024
Note | £000 | £000
Administrative expenses |  | (213) | (82)
Foreign exchange losses |  | (31) | (77)
Other operating income | 4 | 998 | 529
Operating profit |  | 754 | 370
Income from shares in group undertakings | 5 | 16,627 | 17,074
Profit before tax |  | 17,381 | 17,444
Interest receivable | 8 | 244 | 252
Tax on profit | 9 | (4,025) | (3,955)
Profit for the financial year |  | 13,600 | 13,741
There was no other comprehensive income for 2025 (2024:£NIL).
The notes on pages 11 to 18 form part of these financial statements.
Page 8
TETRA TECH UK LIMITED REGISTERED NUMBER: 12241404 BALANCE SHEET AS AT 28 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £000 |  | £000
Fixed assets |  |  |  |  |
Investments | 10 |  | 11,973 |  | 11,973
|  |  | 11,973 |  | 11,973
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 11 | 541 |  | - |
Debtors: amounts falling due within one year | 11 | 67,316 |  | 25,282 |
Cash at bank and in hand | 12 | 16,438 |  | 3,998 |
|  | 84,295 |  | 29,280 |
Creditors: amounts falling due within one year | 13 | (56,852) |  | (15,437) |
Net current assets |  |  | 27,443 |  | 13,843
Total assets less current liabilities |  |  | 39,416 |  | 25,816
Net assets |  |  | 39,416 |  | 25,816
Capital and reserves |  |  |  |  |
Called up share capital | 14 |  | 5 |  | 5
Share premium account | 15 |  | 4,958 |  | 4,958
Profit and loss account | 15 |  | 34,453 |  | 20,853
|  |  | 39,416 |  | 25,816
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C J Green
Director
Date: 30 March 2026
The notes on pages 11 to 18 form part of these financial statements. Page 9
TETRA TECH UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 28 SEPTEMBER 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £000 | £000 | £000 | £000
At 1 October 2023 | 5 | 4,958 | 7,112 | 12,075
Profit for the year | - | - | 13,741 | 13,741
At 29 September 2024 | 5 | 4,958 | 20,853 | 25,816
Profit for the year | - | - | 13,600 | 13,600
At 28 September 2025 | 5 | 4,958 | 34,453 | 39,416
| The notes on pages 11 to 18 form part of these financial statements.
Page 10
TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 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 on 3 October 2019. 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 Strategic report and 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 (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 results of operations are based on 52 or 53 week periods ending on the Sunday nearest September 30. 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. This information is included in the consolidated financial statements of Tetra Tech, Inc. as at 28 September 2025 and these financial statements may be obtained from their website at www.tetratech.com. Page 11
TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025 2.Accounting policies (continued)
| 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Taxation
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.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | 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 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 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.
| 2.10 | 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 interest is accrued over the life of the loan. 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, Page 12
TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
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.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgements in applying accounting policies 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 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 2025.
4. | Other operating income
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| R&D credit | 978 | 509
| Other income | 20 | 20
|  | 998 | 529
Page 13
TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025
5. | Income from shares in group undertakings
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Dividends from subsidiaries | 1,721 | 1,151
| Share in partnership profits | 14,906 | 15,923
|  | 16,627 | 17,074
6. | Auditors' remuneration
| During the year, the Company obtained the following services from the Company's auditors and their associates:
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Fees payable to the Company's auditors and their associates for the audit of the Company's financial statements | 5 | 5
7. | Director’s emoluments and employees
| The Directors do not receive any remuneration from this Company. The average monthly number of Directors during the period was 3 (2024: 4). There were no employees during the period.
8. | Interest receivable
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Other interest receivable | 244 | 252
Page 14
TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025
9. | Taxation
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Corporation tax |  |
| Current tax on profits for the year | 3,734 | 4,009
| Adjustments in respect of previous periods | 291 | (54)
| Tax on profit | 4,025 | 3,955
| Factors affecting tax charge for the year
| The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 23.5%). The differences are explained below:
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Profit on ordinary activities before tax | 17,625 | 17,696
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | 4,406 | 4,424
| Effects of: |  |
| Tax exempt income | (675) | (415)
| Expenses not deductible for tax purposes | 3 | -
| Adjustments to tax charge in respect of prior periods | 291 | (54)
| Total tax charge for the year | 4,025 | 3,955
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. Page 15
TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025
10. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £000
| Cost or valuation |
| At 29 September 2024 | 11,973
| At 28 September 2025 | 11,973
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Principal activity | Class of shares | Holding
| Tetra Tech International Development Europe Limited | Holding company | Ordinary | 100%
| Coffey Geotechnics Limited | Trading company | Ordinary | 100%
| Piteau Associates UK Limited | Trading company | Ordinary | 100%
| NDY Consulting Limited | Trading company | Ordinary | 100%
| The registered office of Tetra Tech International Development Europe Limited and Coffey Geotechnics Limited is 1 Northfield Road, Reading, Berkshire, RG1 8AH. The investment in Piteau Associates UK Limited was acquired on 1 August 2022. The registered office of Piteau Associates UK Limited is Canon Court West, Abbey Lawn, Shrewsbury, SY2 5DE. The investment in NDY Consulting Limited was acquired on 6 February 2023. The registered office of NDY (UK) Limited is 1 Angel Court, London, England, EC2R 7HJ.
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TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025
11. | Debtors
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Due after more than one year |  |
| Amounts owed by group undertakings | 541 | -
|  | 541 | -
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Due within one year |  |
| Amounts owed by group undertakings | 67,315 | 25,269
| Tax recoverable | 1 | 13
|  | 67,316 | 25,282
12. | Cash and cash equivalents
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Cash at bank and in hand | 16,438 | 3,998
13. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £000 | £000
| Amounts owed to group undertakings | 56,146 | 15,076
| Corporation tax | 695 | 244
| Accruals and deferred income | 11 | 117
|  | 56,852 | 15,437
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TETRA TECH UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 SEPTEMBER 2025
14. | Share capital
|  |  |  |  | 28 September 2025 | 30 September 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 4,964 (2024 - 4,964) Ordinary shares of £1.00 each | 4,964 | 4,964
15. | Reserves
Share premium account This reserve represents the amount above the nominal value received for shares issued, less transaction costs. Profit and loss account The profit and loss account represents cumulative profits and losses net of dividends paid and other adjustments.
16. | 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.
17. | Ultimate parent undertaking and controlling party
The Company's immediate parent undertaking is Tetra Tech UK Holdings 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.
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