Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-312026-05-082026-05-082026-05-082025-12-312026-05-08truetruetruetruetrue2025-01-013134falsetruefalsethe supply of clear brine fluids for well completion, work overs and drilling operations, the provision of filtration services, and the provision of Well Bore Clean Up and displacement services.truefalse 01774672 2025-01-01 2025-12-31 01774672 2024-01-01 2024-12-31 01774672 2025-12-31 01774672 2024-12-31 01774672 2025-01-01 01774672 2024-01-01 01774672 1 2025-01-01 2025-12-31 01774672 1 2024-01-01 2024-12-31 01774672 d:CompanySecretary1 2025-01-01 2025-12-31 01774672 d:Director3 2025-01-01 2025-12-31 01774672 d:Director4 2025-01-01 2025-12-31 01774672 d:Director5 2025-01-01 2025-12-31 01774672 d:RegisteredOffice 2025-01-01 2025-12-31 01774672 e:Buildings e:ShortLeaseholdAssets 2025-01-01 2025-12-31 01774672 e:Buildings e:ShortLeaseholdAssets 2025-12-31 01774672 e:Buildings e:ShortLeaseholdAssets 2024-12-31 01774672 e:PlantMachinery 2025-01-01 2025-12-31 01774672 e:PlantMachinery 2025-12-31 01774672 e:PlantMachinery 2024-12-31 01774672 e:PlantMachinery e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01774672 e:MotorVehicles 2025-01-01 2025-12-31 01774672 e:MotorVehicles 2025-12-31 01774672 e:MotorVehicles 2024-12-31 01774672 e:MotorVehicles e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01774672 e:ComputerEquipment 2025-01-01 2025-12-31 01774672 e:ComputerEquipment 2025-12-31 01774672 e:ComputerEquipment 2024-12-31 01774672 e:ComputerEquipment e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01774672 e:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 01774672 e:Goodwill 2025-01-01 2025-12-31 01774672 e:Goodwill 2025-12-31 01774672 e:Goodwill 2024-12-31 01774672 e:CurrentFinancialInstruments 2025-12-31 01774672 e:CurrentFinancialInstruments 2024-12-31 01774672 e:CurrentFinancialInstruments e:WithinOneYear 2025-12-31 01774672 e:CurrentFinancialInstruments e:WithinOneYear 2024-12-31 01774672 e:ReportableOperatingSegment1 2025-01-01 2025-12-31 01774672 e:ReportableOperatingSegment1 2024-01-01 2024-12-31 01774672 e:ReportableOperatingSegment2 2025-01-01 2025-12-31 01774672 e:ReportableOperatingSegment2 2024-01-01 2024-12-31 01774672 e:UKTax 2025-01-01 2025-12-31 01774672 e:UKTax 2024-01-01 2024-12-31 01774672 e:ForeignTax 2025-01-01 2025-12-31 01774672 e:ForeignTax 2024-01-01 2024-12-31 01774672 e:ShareCapital 2025-12-31 01774672 e:ShareCapital 2024-12-31 01774672 e:ShareCapital 2024-01-01 01774672 e:CapitalRedemptionReserve 2025-12-31 01774672 e:CapitalRedemptionReserve 2024-12-31 01774672 e:CapitalRedemptionReserve 2024-01-01 01774672 e:OtherMiscellaneousReserve 2025-12-31 01774672 e:OtherMiscellaneousReserve 2024-12-31 01774672 e:OtherMiscellaneousReserve 2024-01-01 01774672 e:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 01774672 e:RetainedEarningsAccumulatedLosses 2025-12-31 01774672 e:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 01774672 e:RetainedEarningsAccumulatedLosses 2024-12-31 01774672 e:RetainedEarningsAccumulatedLosses 2024-01-01 01774672 e:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-01-01 2025-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2025-01-01 2025-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2025-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2024-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability3ComponentTotalProvisionsContingentLiabilities 2025-01-01 2025-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability3ComponentTotalProvisionsContingentLiabilities 2025-12-31 01774672 e:FurtherSpecificTypeProvisionContingentLiability3ComponentTotalProvisionsContingentLiabilities 2024-12-31 01774672 d:OrdinaryShareClass1 2025-01-01 2025-12-31 01774672 d:OrdinaryShareClass1 2025-12-31 01774672 d:OrdinaryShareClass1 2024-12-31 01774672 d:FRS102 2025-01-01 2025-12-31 01774672 d:Audited 2025-01-01 2025-12-31 01774672 d:FullAccounts 2025-01-01 2025-12-31 01774672 d:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01774672 e:Subsidiary1 2025-01-01 2025-12-31 01774672 e:Subsidiary1 1 2025-01-01 2025-12-31 01774672 e:WithinOneYear 2025-12-31 01774672 e:WithinOneYear 2024-12-31 01774672 e:BetweenOneFiveYears 2025-12-31 01774672 e:BetweenOneFiveYears 2024-12-31 01774672 e:MoreThanFiveYears 2025-12-31 01774672 e:MoreThanFiveYears 2024-12-31 01774672 e:PlantEquipmentOtherAssetsUnderOperatingLeases 2025-12-31 01774672 e:PlantEquipmentOtherAssetsUnderOperatingLeases 2024-12-31 01774672 e:PlantEquipmentOtherAssetsUnderOperatingLeases e:WithinOneYear 2025-12-31 01774672 e:PlantEquipmentOtherAssetsUnderOperatingLeases e:WithinOneYear 2024-12-31 01774672 e:PlantEquipmentOtherAssetsUnderOperatingLeases e:BetweenOneFiveYears 2025-12-31 01774672 e:PlantEquipmentOtherAssetsUnderOperatingLeases e:BetweenOneFiveYears 2024-12-31 01774672 e:TaxLossesCarry-forwardsDeferredTax 2025-12-31 01774672 e:TaxLossesCarry-forwardsDeferredTax 2024-12-31 01774672 2 2025-01-01 2025-12-31 01774672 6 2025-01-01 2025-12-31 01774672 e:Goodwill e:OwnedIntangibleAssets 2025-01-01 2025-12-31 01774672 f:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01774672














TETRA TECHNOLOGIES 
U.K. LIMITED





ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

 
TETRA TECHNOLOGIES U.K. LIMITED
 

COMPANY INFORMATION


Directors
B M Murphy 
S Duncan 
R McNiven 




Company secretary
K O'Brien



Registered number
01774672



Registered office
One Fleet Place

London

England

EC4M 7WS




Independent auditors
AAB Audit and Accountancy Limited

Kingshill View

Prime Four Business Park

Kingswells

Aberdeen

AB15 8PU





 
TETRA TECHNOLOGIES U.K. LIMITED
 

CONTENTS



Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
3
Independent auditors' report
4 - 7
Statement of comprehensive income
8
Statement of financial position
9
Statement of changes in equity
10
Notes to the financial statements
11 - 26


 
TETRA TECHNOLOGIES U.K. LIMITED
 

STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

Introduction
 
The company’s principal activities are the supply of clear brine fluids for well completion, work overs and drilling operations, the provision of filtration services, and the provision of Well Bore Clean Up and displacement services.

Business review
 
The parent company of Tetra Technologies UK Limited has a bromide brine manufacturing facility at West Memphis in the US and a Calcium Chloride manufacturing facility in Europe. TETRA also has an ongoing project to develop maiden bromine assets in Arkansas. Revenues are generated by a mixture of ongoing long-term contracts with E&P companies and shorter term work scopes for other oil service companies including spot sales of clear brine fluids. 

Market activity in the North Sea has been impacted by the introduction of a windfall tax on oil and gas businesses.

Principal risks and uncertainties
 
The principal risks and uncertainties faced by the company relate mainly to market competition and political uncertainty.

Price and operational risk

The majority of the work performed by the company occurs in the UK and will fluctuate directly with activity in the North Sea.  Volatility in the oil price and macro-economic factors will continue to be the main risks.

Currency risk

The company is also exposed to the financial risks of changes in foreign currency exchange rates and seeks to manage these by negotiating sales contracts and prices in currencies that match costs.  The company does not use forward contracts or derivative financial instruments.

Liquidity risk

Credit risk is limited to trade debtors with no single customer accounting for an excessive proportion of the total.

Financial key performance indicators
 
Turnover for the year was £15,287,522 (2024: £20,593,401) with a profit before tax of £2,712,288 (2024: £4,981,659). Headcount decreased to 31 in the year (2024: 34).


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





S Duncan
Director

Date: 8 May 2026

Page 1

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Results and dividends

The profit for the year, after taxation, amounted to £1,951,776 (2024: £3,809,492).

Dividends totaling £4,850,951 (2024: £1,961,354) were paid in the year.

Directors

The directors who served during the year were:

B M Murphy 
S Duncan 
R McNiven 

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.

Auditors

The auditorsAAB Audit and Accountancy Limitedwill 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.
 





S Duncan
Director

Date: 8 May 2026

Page 2

 
TETRA TECHNOLOGIES U.K. LIMITED
 

DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025

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; 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 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.

Page 3

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TETRA TECHNOLOGIES U.K. LIMITED
 

Opinion


We have audited the financial statements of Tetra Technologies U.K. Limited (the 'company') for the year ended 31 December 2025, which comprise the Statement of comprehensive income, the Statement of financial position, 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 31 December 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 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 4

 
TETRA TECHNOLOGIES U.K. LIMITED
 

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TETRA TECHNOLOGIES U.K. 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 5

 
TETRA TECHNOLOGIES U.K. LIMITED
 

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TETRA TECHNOLOGIES U.K. 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.


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:

We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. 

The laws and regulations we considered in this context were the Companies Act 2006 and Taxation legislation.

We identified the greatest risk of material impact on the financial statements from irregularities including fraud to be:

Management override of controls to manipulate the company's key performance indicators to meet targets;
Timing and completeness of revenue recognition;
Management judgement applied in calculating provisions; and
Compliance with relevant laws and regulations which directly impact the financial statements and those that the company needs to comply with for the purpose of trading.

Our audit procedures to respond to these risks included:
 
Testing of journal entries and other adjustments for appropriateness;
Evaluating the business rationale of significant transactions outside the normal course of business;
Reviewing judgments made by management in their calculation of accounting estimates for potential management bias;
Enquiries of management about litigation and claims and inspection of relevant correspondence;
Reviewing legal and professional fees to identify indications of actual or potential litigation, claims and any non-compliance with laws and regulations; and
Performing a disclosure checklist on the financial statements to ensure Companies Act 2006 requirements are satisfied.
 
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.


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.


Page 6

 
TETRA TECHNOLOGIES U.K. LIMITED
 

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF TETRA TECHNOLOGIES U.K. LIMITED (CONTINUED)

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 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.





James Pirrie (Senior statutory auditor)
  
for and on behalf of
AAB Audit and Accountancy Limited
 
Statutory Auditor
  
Kingshill View
Prime Four Business Park
Kingswells
Aberdeen
AB15 8PU

8 May 2026
Page 7

 
TETRA TECHNOLOGIES U.K. LIMITED
 

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025

2025
2024
Note
£
£

  

Turnover
 4 
15,287,522
20,593,401

Cost of sales
  
(7,297,822)
(9,744,115)

Gross profit
  
7,989,700
10,849,286

Distribution costs
  
(3,314,840)
(4,041,649)

Administrative expenses
  
(2,662,105)
(2,411,182)

Other operating income
 5 
676,508
678,486

Operating profit
 6 
2,689,263
5,074,941

Interest receivable and similar income
  
30,014
26

Interest payable and similar expenses
 11 
(6,989)
(93,308)

Profit before tax
  
2,712,288
4,981,659

Tax on profit
 12 
(760,512)
(1,172,167)

Profit for the financial year
  
1,951,776
3,809,492

There was no other comprehensive income for 2025 (2024: £nil).

The notes on pages 11 to 26 form part of these financial statements.

Page 8

 
TETRA TECHNOLOGIES U.K. LIMITED
REGISTERED NUMBER:01774672

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 14 
60,000
90,000

Tangible assets
 15 
2,364,566
2,370,354

Investments
 16 
193,651
1,266,673

  
2,618,217
3,727,027

Current assets
  

Stocks
 17 
9,284,996
6,944,052

Debtors: amounts falling due within one year
 18 
3,616,228
5,224,407

Cash at bank and in hand
 19 
1,760,917
442,476

  
14,662,141
12,610,935

Creditors: amounts falling due within one year
 20 
(5,698,729)
(2,003,263)

Net current assets
  
 
 
8,963,412
 
 
10,607,672

Total assets less current liabilities
  
11,581,629
14,334,699

Provisions for liabilities
  

Deferred tax
 21 
(346,026)
(304,144)

Other provisions
 22 
(2,025,380)
(1,921,157)

  
 
 
(2,371,406)
 
 
(2,225,301)

Net assets
  
9,210,223
12,109,398


Capital and reserves
  

Called up share capital 
 23 
10
10

Capital redemption reserve
  
1,014,312
1,014,312

Other reserves
  
1,168,255
1,168,255

Profit and loss account
  
7,027,646
9,926,821

  
9,210,223
12,109,398


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 11 to 26 form part of these financial statements.

Page 9

 
TETRA TECHNOLOGIES U.K. LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025


Called up share capital
Capital redemption reserve
Other reserves
Profit and loss account
Total equity

£
£
£
£
£


At 1 January 2024
10
1,014,312
1,168,255
8,078,683
10,261,260



Profit for the year
-
-
-
3,809,492
3,809,492

Dividends
-
-
-
(1,961,354)
(1,961,354)



At 1 January 2025
10
1,014,312
1,168,255
9,926,821
12,109,398



Profit for the year
-
-
-
1,951,776
1,951,776

Dividends
-
-
-
(4,850,951)
(4,850,951)


At 31 December 2025
10
1,014,312
1,168,255
7,027,646
9,210,223


The notes on pages 11 to 26 form part of these financial statements.

Page 10

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

Tetra Technologies UK Limited is a limited company incorporated in the United Kingdom. The company's registered office is One Fleet Place, London, 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 judgement 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 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;
the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
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

Going concern

At 31 December 2025, the company had net current assets of £8,963,412 (2024: £10,607,672) and net assets of £9,210,223 (2024: £12,109,398). Included are amounts owed to group undertakings totalling £514,559 (2024: £852,045) 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 11

 
TETRA TECHNOLOGIES U.K. LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.6

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.

 
2.7

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.

The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to Profit or loss during the period in which they are incurred.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. The estimated useful lives range as follows:

Depreciation is provided on the following basis:

Leasehold improvements
-
20 years
Plant & machinery
-
3-15 years
Motor vehicles
-
4 years
Computer equipment
-
3 years

Page 12

 
TETRA TECHNOLOGIES U.K. LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.8

Operating leases: the company as lessee

Rentals paid and received under operating leases are charged to the Statement of comprehensive income on a straight line basis over the period of the lease.

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income. 

 
2.11

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.

 
2.12

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.

 
2.13

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.

Page 13

 
TETRA TECHNOLOGIES U.K. LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.14

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.

 
2.15

Pensions

The company contributes to 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 payments obligations.

The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

 
2.16

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's Statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable 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.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Page 14

 
TETRA TECHNOLOGIES U.K. LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)


2.16
Financial instruments (continued)

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

 
2.17

Finance costs

Finance costs are charged to the Statement of comprehensive income over the term of the debt on a straight line basis 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.

 
2.18

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.

Page 15

 
TETRA TECHNOLOGIES U.K. LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.19

Share-based payments

Eligible workforce of the Company participates in the Long-Term Incentive Plan, which comprises a Share Option Plan and Restricted Share Awards which are operated by its ultimate Parent company Tetra Technologies Inc.

Tetra Technologies Inc. has a stock option plan which provide for the granting of options for the purchase of the company’s common stock and other performance-based awards to executive officers, key employees, non-executive officers, consultants and directors of the company.  Stock options awarded in previous years will expire on the tenth anniversary of the date of grant to the extent that such stock options were not previously exercised.   

We did not grant any stock options during the year ended 31st December 2025 and 31st December 2024.

Restricted stock awards and restricted stock units are periodically granted to key employees, including grants for employment inducements, as well as to members of our Board of Directors. These awards historically have provided for vesting periods of three years. Upon vesting of restricted stock awards, shares are issued to award recipients. Restricted stock units may be settled in cash or shares at vest, as determined by the Compensation Committee or the Non-Executive Award Committee, as applicable.

For the period ended 31 December 2025, the company granted restricted shares which vest 33.33% per year over a three-year period. Any restricted shares awards yet to vest at the point an employee leaves the company will be cancelled by forfeiture. The Company recognised a share-based payment charge based on a reasonable allocation of the total group cost, determined to be the fair value of the awards granted to its employees and recognised over the vesting period, in accordance with FRS 102.  The expense recognised for stock awards during 2025 was £149,778 (2024: £23,922) which reflects the vested value of share awards in the year.

Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.

 
2.20

Interest income

Interest income is recognised in the Statement of comprehensive income in the period it is earned.

 
2.21

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.

Page 16

 
TETRA TECHNOLOGIES U.K. LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
2.22

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.


Page 17

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the Statement of financial position date and the amounts reported during the year for revenue and costs. However, the nature of estimation means that actual outcomes could differ from those estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The following judgements and estimates have had the most significant impact on amounts recognised in the financial statements.

Buy-back provisions

The company enters into buy-back arrangements with selected customers. Under these arrangements, fluids supplied by the company are repurchased once they are no longer required for the customer’s operations. In applying its accounting policies, management exercises significant judgement in assessing the condition of fluids upon return and, consequently, the value of the credit applied against the original sale. These estimates are based on historical experience, contractual terms, and forward-looking considerations.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the useful economic lives and residual values of the assets. Useful lives and residual values are reassessed annually. They are assessed where necessary to reflect current estimates based on economic utilisation and physical condition.

Taxation

The company establishes provisions based on reasonable estimates, for possible consequences of audits by the tax authorities of the respective countries in which it operates. The amount of such provisions is based on various factors, such as experience with previous tax authorities and differing interpretations of tax regulations by the company and the tax authority.

Management estimation is required to determine the amount of deferred tax assets that can be recognised, based upon likely timing and level of future taxable profits together with an assessment of the effect of future tax planning strategies.


4.


Turnover

2025
2024
£
£

Sale of Completion Fluids
12,889,770
16,465,438

Service Revenue and Chemicals
2,397,752
4,127,963

15,287,522
20,593,401


Turnover, which is stated net of value added tax, represents amounts invoiced to third parties for the supply of clear brine fluids for well completion, work overs and drilling operations, the provision of filtration services, and the provision of well bore clean up and displacement services.

There is no geographical analysis of turnover disclosed in the financial statements as the directors believe this would be prejudicial to the company.

Page 18

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

5.


Other operating income

2025
2024
£
£

Rental Income
676,508
678,486

676,508
678,486



6.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Depreciation
342,075
347,888

Exchange differences
324,198
(71,274)

Other operating lease rentals
315,795
469,160

Amortisation

30,000
30,000


7.


Auditors' remuneration

2025
2024
£
£

Fees payable to the company's auditors for the audit of the company's financial statements
21,500
21,500


8.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
1,561,752
2,136,332

Social security costs
323,891
319,075

Cost of defined contribution scheme
136,816
96,240

2,022,459
2,551,647


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


        2025
        2024
            No.
            No.







Service Staff
11
9



Other
20
25

31
34

Page 19

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

9.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
140,904
-

Company contributions to defined contribution pension schemes
23,205
-


164,109
-


During the year one director (2024: nil) were paid through the company accounts.


10.


Interest receivable

2025
2024
£
£


Interest receivable
30,014
26

30,014
26


11.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
6,989
93,308


12.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
716,231
1,066,689

Adjustments in respect of previous periods
3,230
6,510


719,461
1,073,199

Foreign tax


Foreign tax suffered
(830)
-

Total current tax
718,631
1,073,199

Deferred tax


Origination and reversal of timing differences
34,791
99,468

Adjustment in respect of prior period
7,090
(500)

Total deferred tax
41,881
98,968


Taxation on profit on ordinary activities
760,512
1,172,167
Page 20

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
 
12.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024: lower than) the standard rate of corporation tax in the UK of 25% (2024: 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
2,712,288
4,981,659


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024: 25%)
678,072
1,245,415

Effects of:


Expenses not deductible for tax purposes
73,035
26,560

Effects of overseas tax rates
(916)
-

Adjustments to tax charge in respect of prior periods
10,321
(99,808)

Total tax charge for the year
760,512
1,172,167


13.


Dividends

2025
2024
£
£


Dividends paid on equity capital
4,850,951
1,961,354

14.


Intangible assets



Goodwill

£



Cost


At 1 January 2025
150,000



At 31 December 2025

150,000



Amortisation


At 1 January 2025
60,000


Charge for the year on owned assets
30,000



At 31 December 2025

90,000



Net book value



At 31 December 2025
60,000



Page 21

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

15.


Tangible fixed assets


Leasehold Improvements
Plant & machinery
Motor vehicles
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 January 2025
1,641,092
3,378,570
-
-
5,019,662


Additions
-
408,045
-
-
408,045


Disposals
-
(97,964)
(4,000)
-
(101,964)


Transfers between classes
-
(66,337)
32,250
34,087
-



At 31 December 2025

1,641,092
3,622,314
28,250
34,087
5,325,743



Depreciation


At 1 January 2025
822,929
1,826,379
-
-
2,649,308


Charge for the year on owned assets
84,884
245,282
2,625
9,283
342,074


Disposals
-
(27,622)
(2,583)
-
(30,205)


Transfers between classes
(1,995)
(39,632)
26,260
15,367
-



At 31 December 2025

905,818
2,004,407
26,302
24,650
2,961,177



Net book value



At 31 December 2025
735,274
1,617,907
1,948
9,437
2,364,566



At 31 December 2024
818,163
1,552,191
-
-
2,370,354


16.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2025
1,266,673


Repayment of capital contribution
(1,073,022)



At 31 December 2025
193,651




During the year Optima Malaysia repaid a capital contribution to Tetra Technologies UK Limited.

Page 22

 
TETRA TECHNOLOGIES U.K. 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

Optima Solutions Malaysia SDN. BHD.
Level 25, 
Menara Hong Leong,
No. 6, Jalan Damanlela, Bukit Damansara, 50490 Kuala Lumpur
Provision of Rig Cooling Services
Ordinary
100%


17.


Stocks

2025
2024
£
£

Finished goods and goods for resale
9,284,996
6,944,052



18.


Debtors

2025
2024
£
£


Trade debtors
1,651,872
2,911,129

Amounts owed by group undertakings
1,700,741
1,453,386

Corporation tax recoverable
-
232,132

Prepayments and accrued income
114,720
379,478

Other debtors
148,895
248,282

3,616,228
5,224,407



19.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
1,760,917
442,476

Page 23

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

20.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
4,076,068
1,046,612

Amounts owed to group undertakings
514,559
852,045

Corporation tax
369,092
-

Other taxation and social security
278,569
45,395

Accruals and deferred income
460,441
59,211

5,698,729
2,003,263



21.


Deferred taxation




2025


£






At beginning of year
(304,144)


Charged to profit or loss
(41,882)



At end of year
(346,026)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Fixed asset timing differences
(346,026)
(304,144)

(346,026)
(304,144)

Page 24

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

22.


Provisions




Onerous lease provision
Dilapidation provision
Legal provision
Total

£
£
£
£





At 1 January 2025
1,595,433
325,724
-
1,921,157


Charged to profit or loss
(165,060)
94,283
175,000
104,223



At 31 December 2025
1,430,373
420,007
175,000
2,025,380

Dilapidation provision

As part of the company’s property leasing arrangements there is an obligation to repair damages which incur during the life of the lease, such as wear and tear. The cost is charged to profit and loss as the obligation arises. The provision relates to one lease and is expected to be utilised between 2025 and 2034 as the lease terminates. 

Onerous lease provision

Where leasehold properties become vacant, the company provides for all costs, net of anticipated income, to the end of the lease or the anticipated date of the disposal or sublease. The provision is expected to be utilised over the life of the related lease to 2034.

Legal Provision

At the reporting date, the company is subject to a legal claim arising from a Health, Safety and Environment enquiry relating to a previous period.

Based on advice received from the company’s legal advisers, the directors consider that it is probable that the claim will result in an outflow of economic benefits. A provision of £175,000 has therefore been recognised, representing the directors’ best estimate of the expenditure required to settle the obligation at the reporting date. The ultimate outcome of the claim may differ from the amount provided.


23.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



10 (2024 - 10) Ordinary shares of £1.00 each
10
10




24.


Pension commitments

The company contributes to a defined contribution group pension scheme. The pension contributions paid by the company during the year totalled £136,816 (2024: £96,240). There are no contributions outstanding at the year end (2024: £nil).

Page 25

 
TETRA TECHNOLOGIES U.K. LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

25.


Commitments under operating leases

At 31 December 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£

Property


Not later than 1 year
1,404,653
1,144,436

Later than 1 year and not later than 5 years
4,657,930
3,876,729

Later than 5 years
3,330,503
3,701,143

9,393,086
8,722,308

2025
2024

£
£

Other plant & equipment


Not later than 1 year
55,512
44,235

Later than 1 year and not later than 5 years
59,717
59,063

115,229
103,298


26.


Related party transactions

The company has taken advantage of exemptions provided by FRS 102 section 33.1A where no disclosures is required of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by a member.


27.


Controlling party

The immediate and ultimate parent undertaking is Tetra Technologies Inc, a company registered in the United States of America.

The ultimate parent undertaking of the smallest and largest group of undertakings 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.
Page 26