Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-08 2026-05-08 true true true true true true 2025-01-01 false No description of principal activity 0 0 true true false 12485845 2025-01-01 2025-12-31 12485845 2024-01-01 2024-12-31 12485845 2025-12-31 12485845 2024-12-31 12485845 2025-01-01 12485845 2024-01-01 12485845 c:CompanySecretary1 2025-01-01 2025-12-31 12485845 c:Director3 2025-01-01 2025-12-31 12485845 c:Director4 2025-01-01 2025-12-31 12485845 c:Director5 2025-01-01 2025-12-31 12485845 c:RegisteredOffice 2025-01-01 2025-12-31 12485845 d:CurrentFinancialInstruments 2025-12-31 12485845 d:CurrentFinancialInstruments 2024-12-31 12485845 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 12485845 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 12485845 d:ShareCapital 2025-12-31 12485845 d:ShareCapital 2024-12-31 12485845 d:ShareCapital 2024-01-01 12485845 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 12485845 d:RetainedEarningsAccumulatedLosses 2025-12-31 12485845 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 12485845 d:RetainedEarningsAccumulatedLosses 2024-12-31 12485845 d:RetainedEarningsAccumulatedLosses 2024-01-01 12485845 c:OrdinaryShareClass1 2025-01-01 2025-12-31 12485845 c:OrdinaryShareClass1 2025-12-31 12485845 c:OrdinaryShareClass1 2024-12-31 12485845 c:FRS102 2025-01-01 2025-12-31 12485845 c:Audited 2025-01-01 2025-12-31 12485845 c:FullAccounts 2025-01-01 2025-12-31 12485845 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12485845 d:Subsidiary1 2025-01-01 2025-12-31 12485845 d:Subsidiary1 1 2025-01-01 2025-12-31 12485845 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12485845 6 2025-01-01 2025-12-31 12485845 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered Number: 12485845 TETRA UK HOLDINGS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
TETRA UK HOLDINGS LIMITED
COMPANY INFORMATION
Directors | B M Murphy
| S Duncan
| R McNiven
Company secretary | K O'Brien
Registered number | 12485845
Registered office | 1 Fleet Place
| London
| United Kingdom
| EC4M 7WS
Independent auditors | AAB Audit & Accountancy Limited
| Kingshill View
| Prime Four Business Park
| Kingswells
| Aberdeen
| AB15 8PU
TETRA UK HOLDINGS LIMITED
CONTENTS
| Page
Directors' responsibilities statement | 1
Statement of financial position | 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 8
TETRA UK HOLDINGS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 The directors are responsible for preparing 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; and ∙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. Page 1
TETRA UK HOLDINGS LIMITED REGISTERED NUMBER:12485845
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 354,182 |  | 354,182
|  |  | 354,182 |  | 354,182
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 4,241 |  | 1,782 |
Cash at bank and in hand | 6 | 50,302 |  | 59,856 |
|  | 54,543 |  | 61,638 |
Creditors: amounts falling due within one year | 7 | (426,222) |  | (417,669) |
Net current liabilities |  |  | (371,679) |  | (356,031)
Net liabilities |  |  | (17,497) |  | (1,849)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 20 |  | 20
Profit and loss account |  |  | (17,517) |  | (1,869)
|  |  | (17,497) |  | (1,849)
The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S Duncan
Director
Date: 8 May 2026
The notes on pages 4 to 8 form part of these financial statements. Page 2
TETRA UK HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 20 | 14,570 | 14,590
Loss for the year | - | (16,439) | (16,439)
At 1 January 2025 | 20 | (1,869) | (1,849)
Loss for the year | - | (15,648) | (15,648)
At 31 December 2025 | 20 | (17,517) | (17,497)
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
TETRA UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Tetra UK Holdings Limited is a limited company incorporated in the United Kingdom. The company's registered office is 1 Fleet Place, London, United Kingdom, EC4M 7WS. 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 Companies Act 2006. 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. 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 the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙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 11.42, 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 paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; and ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Tetra Technologies Inc as at 31 December 2025 and these financial statements may be obtained from 25025 I-45 North, The Woodlands, Texas 77380, USA.
| 2.3 | Exemption from preparing consolidated financial statements
The company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of a state other than the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 401 of the Companies Act 2006.
| 2.4 | Going concern
At 31 December 2025, the company had net current liabilities of £371,679 (2024 - £356,031) and net liability of £17,497 (2024 - £1,849). Included in current liabilities are amounts owed to group undertakings of £422,622 (2024 - £415,269) which will not be recalled to the detriment of other creditors. The directors, having made due and careful enquiry, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements. Page 4
TETRA UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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'.
| 2.6 | 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 reporting 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 reporting 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 reporting date.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 5
TETRA UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024: £nil).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 354,182
| At 31 December 2025 | 354,182
Page 6
TETRA UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Tetra Oilfield Services (Holding) Limited | House No.4, Momotse Avenue, Adabraka, Accra, Ghana | Holding Company | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 4,241 | 170
| Deferred taxation | - | 1,612
|  | 4,241 | 1,782
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 50,302 | 59,856
|  | 50,302 | 59,856
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 422,622 | 415,269
| Accruals and deferred income | 3,600 | 2,400
|  | 426,222 | 417,669
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20 (2024: 20) Ordinary shares of £1.00 each | 20 | 20
Page 7
TETRA UK HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Related party transactions
| The company has taken advantage of the exemption conferred by Financial Reporting Standard 102 Section 33.1A "Related Party Disclosures" from the need to disclose transactions between group entities that have been eliminated on consolidation in the parent company's consolidated financial statements, copies of which are publicly available.
10. | Controlling party
The immediate parent undertaking is Tetra Netherlands, B.V, a company registered in the Netherlands. The ultimate parent company is Tetra Technologies Inc, a company incorporated in the United States. The largest and smallest group for which financial statements are drawn up and of which the company is a member is Tetra Technologies Inc. Copies of the parent undertaking's financial statements can be obtained from 25025 I-45 North, The Woodlands, Texas 77380, USA.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 8 May 2026 by James Pirrie (Senior statutory auditor) on behalf of AAB Audit & Accountancy Limited.
Page 8