WHALE AND DOLPHIN CONSERVATION
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Cash
£456K
-54.1% lowest in 3 filed years
Net assets
£1.3M
-35% lowest in 3 filed years
Employees
71
-5.3% lowest in 3 filed years
Profit before tax
-£699K
+38.3% vs 2024
Net assets
3-year trend · vs Consumer Discretionary median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2025-09-30
| Metric | Trend | 2023-09-30 | 2024-09-30 | 2025-09-30 | Δ vs prior |
|---|---|---|---|---|---|
| Turnover | £5,941,529 | £5,332,082 | £5,233,306 | -1.9% | |
| Operating profit | — | — | — | — | |
| Profit before tax | £189,870 | -£1,132,413 | -£699,103 | +38.3% | |
| Net profit | £223,381 | -£1,127,497 | -£700,375 | +37.9% | |
| Cash | £1,935,605 | £994,962 | £456,483 | -54.1% | |
| Total assets less current liabilities | £3,252,879 | £2,114,486 | £1,514,747 | -28.4% | |
| Net assets | £3,129,898 | £2,002,401 | £1,302,026 | -35% | |
| Equity | £3,129,898 | £2,002,401 | £1,302,026 | -35% | |
| Average employees | 74 | 75 | 71 | -5.3% | |
| Wages | £3,035,697 | £3,425,626 | £3,392,085 | -1% | |
| Directors' remuneration | £0 | £0 | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2023-09-30 | 2024-09-30 | 2025-09-30 |
|---|---|---|---|---|
| Net margin | 3.8% | -21.1% | -13.4% | |
| Gearing (liabilities / total assets) | 15.5% | 21.6% | 29.5% | |
| Current ratio | 7.96x | 5.53x | 4.84x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- WHALE AND DOLPHIN CONSERVATION 2012-09-11 → present
- WHALE AND DOLPHIN CONSERVATION SOCIETY 1992-08-05 → 2012-09-11
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Consolidated group
- Auditor
- Bishop Fleming Audit Limited
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“The Trustees have considered a period of at least 12 months from the date of signing these financial statements. Given the level of reserves, cash and bank balances and the current operating position of the charitable group, they consider that the accounts should be prepared on a going concern basis.”
Group structure
- WHALE AND DOLPHIN CONSERVATION · parent
- WDC (Trading) Limited 100%
- WDC Germany GmbH 100%
- WDC (North America) Inc
Significant events
- “During 2024/25, we reported a deficit as we made a planned drawdown on funds above our reserves.”
- “Contributed to the development of the Regulation of the Animals (Low Welfare Activities) Abroad Act. This landmark legislation will set a global precedent, restricting the promotion and support of captive attractions abroad.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
9 active · 17 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| BAKER, Gaye Karen | Secretary | 2026-06-15 | — | — |
| BORTOT, Arietta | Director | 2023-05-10 | Sep 1982 | British |
| DREWE, Lisa Joanne | Director | 2016-06-06 | Jan 1967 | British |
| GERARD-LEIGH, John Norman | Director | 1995-11-14 | Jan 1949 | British |
| HUNT, Alexander John | Director | 2021-04-19 | Jul 1971 | British |
| MCCARTHY, Hannah | Director | 2023-05-10 | Feb 1998 | British |
| POLLITT, Jessica | Director | 2023-05-10 | Nov 1978 | British |
| REED, Adrian John Harbottle | Director | 1997-02-11 | May 1952 | British |
| SMITH, Philip | Director | 2012-12-05 | May 1971 | United Kingdom |
Show 17 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| BRYAN, Mary Jane | Secretary | 2009-07-27 | 2022-09-15 |
| HAMILTON, Sian Carys Davies | Secretary | 1996-03-04 | 2009-07-27 |
| LEWIS, Kenneth John | Secretary | 1992-08-05 | 1993-10-15 |
| MASSEY, Jane Marie | Secretary | 1993-10-15 | 1995-02-20 |
| MOORE, Carolyn | Secretary | 2022-09-16 | 2026-06-15 |
| WEST, Peter Edgar James | Secretary | 1995-02-20 | 1996-03-04 |
| ADAMS, George Mills Bramston | Director | 2009-11-23 | 2018-06-18 |
| ANTRIM, Liza, Countess | Director | 2003-02-04 | 2012-09-07 |
| BOSWELL, Adrian Philip | Director | 1992-08-05 | 1995-01-31 |
| BUXTON, Ian Robert | Director | 1995-02-20 | 1996-01-15 |
| CHIVERS, Andrew Wilson | Director | 1995-02-20 | 2003-05-12 |
| DICKINSON, Terence Geoffrey | Director | 1992-08-05 | 2002-04-30 |
| KELLAND, Percy Harold | Director | 2003-02-04 | 2022-10-06 |
| LYELL, Claire | Director | 1997-11-26 | 2009-04-27 |
| POPE, Sandra Jane | Director | 2005-07-25 | 2017-12-04 |
| STOBIE, Michael Robert | Director | 1995-11-14 | 2002-10-01 |
| WHYTE, Sean Robert | Director | 1992-08-05 | 1995-01-31 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 116 total filings
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-06-25 | AA | accounts | Accounts with accounts type group | |
| 2026-06-18 | TM02 | officers | Termination secretary company with name termination date | |
| 2026-06-17 | AP03 | officers | Appoint person secretary company with name date | |
| 2025-09-10 | CH01 | officers | Change person director company with change date | |
| 2025-08-11 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-07-01 | AA | accounts | Accounts with accounts type group | |
| 2024-08-05 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-06-20 | AA | accounts | Accounts with accounts type group | |
| 2023-08-07 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-07-03 | AA | accounts | Accounts with accounts type group | |
| 2023-05-23 | AP01 | officers | Appoint person director company with name date | |
| 2023-05-23 | AP01 | officers | Appoint person director company with name date | |
| 2023-05-23 | AP01 | officers | Appoint person director company with name date | |
| 2022-10-20 | TM01 | officers | Termination director company with name termination date | |
| 2022-09-29 | AP03 | officers | Appoint person secretary company with name date | |
| 2022-09-29 | TM02 | officers | Termination secretary company with name termination date | |
| 2022-08-08 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-06-28 | AA | accounts | Accounts with accounts type group | |
| 2021-08-09 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-07-07 | AA | accounts | Accounts with accounts type group |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 6
- Capital events
- 0
- Officers appointed
- 1
- Officers resigned
- 1
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.