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 Tetra Technologies Inc.2025-01-01 false holding company 0 0 true true false SC405190 2025-01-01 2025-12-31 SC405190 2024-01-01 2024-12-31 SC405190 2025-12-31 SC405190 2024-12-31 SC405190 2025-01-01 SC405190 c:CompanySecretary1 2025-01-01 2025-12-31 SC405190 c:Director8 2025-01-01 2025-12-31 SC405190 c:Director9 2025-01-01 2025-12-31 SC405190 c:Director10 2025-01-01 2025-12-31 SC405190 c:RegisteredOffice 2025-01-01 2025-12-31 SC405190 d:CurrentFinancialInstruments 2025-12-31 SC405190 d:CurrentFinancialInstruments 2024-12-31 SC405190 d:Non-currentFinancialInstruments 2025-12-31 SC405190 d:Non-currentFinancialInstruments 2024-12-31 SC405190 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC405190 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC405190 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 SC405190 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 SC405190 d:ShareCapital 2025-12-31 SC405190 d:ShareCapital 2024-12-31 SC405190 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC405190 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC405190 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC405190 c:OrdinaryShareClass1 2025-12-31 SC405190 c:OrdinaryShareClass1 2024-12-31 SC405190 c:FRS102 2025-01-01 2025-12-31 SC405190 c:Audited 2025-01-01 2025-12-31 SC405190 c:FullAccounts 2025-01-01 2025-12-31 SC405190 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC405190 d:Subsidiary1 2025-01-01 2025-12-31 SC405190 d:Subsidiary1 1 2025-01-01 2025-12-31 SC405190 c:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC405190 6 2025-01-01 2025-12-31 SC405190 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered Number:SC405190 TETRA INVESTMENTS COMPANY U.K. LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
TETRA INVESTMENTS COMPANY U.K. LIMITED
COMPANY INFORMATION
Directors | B M Murphy
| S Duncan
| R McNiven
Company secretary | K O'Brien
Registered number | SC405190
Registered office | 13 Queen's Road
| Aberdeen
| United Kingdom
| AB15 4YL
Independent auditors | AAB Audit & Accountancy Limited
| Kingshill View
| Prime Four Business Park
| Kingswells
| Aberdeen
| United Kingdom
| AB15 8PU
TETRA INVESTMENTS COMPANY U.K. LIMITED
CONTENTS
| Page
Directors' responsibilities statement | 1
Statement of financial position | 2
Notes to the financial statements | 3 - 7
TETRA INVESTMENTS COMPANY U.K. 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 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; 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 INVESTMENTS COMPANY U.K. LIMITED REGISTERED NUMBER:SC405190
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 25,213,772 |  | 25,213,772
|  |  | 25,213,772 |  | 25,213,772
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 927,617 |  | 589,560 |
|  | 927,617 |  | 589,560 |
Creditors: amounts falling due within one year | 6 | (3,600) |  | (70,014) |
Net current assets |  |  | 924,017 |  | 519,546
Total assets less current liabilities |  |  | 26,137,789 |  | 25,733,318
Creditors: amounts falling due after more than one year | 7 |  | (24,655,107) |  | (24,201,333)
Net assets |  |  | 1,482,682 |  | 1,531,985
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,001 |  | 1,001
Profit and loss account |  |  | 1,481,681 |  | 1,530,984
|  |  | 1,482,682 |  | 1,531,985
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 3 to 7 form part of these financial statements. Page 2
TETRA INVESTMENTS COMPANY U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Tetra Investments Company UK Limited is a limited company incorporated in the United Kingdom. The Company's registered office is 13 Queen's Road, Aberdeen, United Kingdom, AB15 4YL. The principal activity of the company is a holding company. 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 judgement 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 Tetra Technologies Inc. 24955 Interstate 45 North, The Woodlands, TX77380.
| 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. Page 3
TETRA INVESTMENTS COMPANY U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Going concern
At 31 December 2025, the company had net current assets of £924,017 (2024 - £519,546) and net assets of £1,482,682 (2024 - £1,531,985). Included are amounts owed to group undertakings totalling £24,655,107 (2024 - £24,201,333) 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.
| 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.
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
TETRA INVESTMENTS COMPANY U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | 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 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.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.9 | 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.
| 2.10 | 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 | 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. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £nil).
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TETRA INVESTMENTS COMPANY U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 25,213,772
| At 31 December 2025 | 25,213,772
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Optima Solutions Holdings Limited | 13 Queen's Road, Aberdeen, United Kingdom, AB15 4YL | Holding company | Ordinary | 100%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 927,617 | 589,560
|  | 927,617 | 589,560
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | - | 66,414
| Accruals and deferred income | 3,600 | 3,600
|  | 3,600 | 70,014
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TETRA INVESTMENTS COMPANY U.K. LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 24,655,107 | 24,201,333
|  | 24,655,107 | 24,201,333
| Loans Included in amounts owed to group undertakings is a loan amounting to £24,655,107 which is repayable on 28 December 2032, at par, together with accrued interest charges at 7.5% per annum. Subject to the borrower having given the lender at least thirty business days prior notice which shall specify the amount of the repayment and the date of such repayment, the borrower shall be entitled to repay the loan then outstanding or any part thereof, together with capitalised interest and the interest accrued up to the date of repayment.
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,001 (2024 - 1,001) Ordinary shares of £1.00 each | 1,001 | 1,001
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
Tetra Investments Company UK Limited is a wholly owned subsidiary of Tetra Technologies, Inc. The directors regard Tetra Technologies Inc., a company registered in the United States of America, as the ultimate parent company and controlling party at 31 December 2025. Tetra Technologies, Inc is the only undertaking for which consolidated financial statements, which include the financial statements of Tetra Investments Company UK Limited, are prepared. Copies of Tetra Technologies, Inc financial statements can be obtained from Tetra Technologies, Inc. 24955 Interstate 45 North, The Woodlands, TX77380.
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.
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