WHALE AND DOLPHIN CONSERVATION

Registered charity 1014705 · accounts filings on the Charity Commission register · also known as W D C S, WHALE AND DOLPHIN CONSERVATION SOCIETY · also registered in Scotland as SC040231 (OSCR)

WDC's work combines concern for the welfare of individual whales, dolphins and porpoises with efforts to ensure the protection of the species, populations and their habitats. We conduct research, provide advice to decision makers about how to protect the animals and fund conservation and education projects around the world, working for solutions which benefit people and animals.

Causes: Education/training · Animals · Environment/conservation/heritage · Grant history (this charity is a funder) · website · Get email alerts

Latest income
£5.2m
Latest spending
£5.9m
Registered
1992
Accounts read
FY2025

Financial health, per its FY2025 accounts

The accounts state that the group reported a net deficit of £700,375 for the year ended 30 September 2025, resulting in total reserves of £1,302,026. Per the trustees' report, unrestricted free reserves of £1,055,094 were slightly below the stated policy target of £1,100,000, though the trustees consider the going concern basis appropriate given current cash balances and operating position.

Automated summary of the FY2025 accounts; the evidenced findings below carry the verbatim passages.

What the accounts disclose

Highest-paid employee band: £90,001 - £100,000 — in the top quarter for charities its size (median £70k)
“In the band £90,001 - £100,000” — page 43
Per its FY2025 accounts as filed with the Charity Commission.
Fundraising cost ratio: 27.2% of fundraised income, as disclosed
“In 2024/25 WDC raised £4,097k and spent £1,116k on fundraising, a ratio of just under 4:1.” — page 21
Per its FY2025 accounts as filed with the Charity Commission.
Reserves policy: £1,100,000 in unrestricted funds (held: £1.1m)
“As a result of the most recent review, the Trustees have determined that the reserve level which will meet the above objectives is £1,100,000 in unrestricted funds.” — page 24
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Grant from WDC (North America) Inc to the Charity
“A grant of £100,347 (2024: £21,153) was awarded to the Charity by WDC (North America) Inc during the year to support their projects.” — page 54
“A grant of £Nil (2024: £3,809) was awarded by the Charity to WDC (North America) Inc during the year to support their projects.” — page 54
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Grant from the Charity to WDC (North America) Inc
“A grant of £100,347 (2024: £21,153) was awarded to the Charity by WDC (North America) Inc during the year to support their projects.” — page 54
“A grant of £Nil (2024: £3,809) was awarded by the Charity to WDC (North America) Inc during the year to support their projects.” — page 54
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Licensing agreement with WDC Australia
“A grant of £100,347 (2024: £21,153) was awarded to the Charity by WDC (North America) Inc during the year to support their projects.” — page 54
“A grant of £Nil (2024: £3,809) was awarded by the Charity to WDC (North America) Inc during the year to support their projects.” — page 54
Per its FY2025 accounts as filed with the Charity Commission.
Trading subsidiary: WDC (Trading) Limited
“The trading subsidiary, WDC (Trading) Ltd., raises income through merchandise, running a café, licensing and lotteries.” — page 18
Per its FY2025 accounts as filed with the Charity Commission.

Accounts audited by Bishop Fleming Audit Limited. Discloses 5 of 6 completeness components.

Year-over-year changes

Comparing this charity’s FY2024 and FY2025 accounts as analysed by this site.

Corporate structure

WDC (TRADING) LIMITED — per its own Companies House accounts
  • Turnover: £364k
  • Profit before tax: £-25k
  • Note 8 discloses £128,388 owed to group undertakings (2024: £36,405). Note 9 states the company is a wholly owned subsidiary of Whale and Dolphin Conservation and took advantage of the exemption in section 33.1A of FRS 102 in not disclosing intra-group transactions.

Public fundraising profile: JustGiving — Whale And Dolphin Conservation (matched by registered charity number).

Company officers (Companies House)

Current officers of the charity’s own company per the Companies House register, cross-checked against the Charity Commission trustee list by name. A director not on the trustee list is usually a timing or naming difference between the two registers — check both records before drawing conclusions.

Official officers record.

Structured financials (annual return, FY ending 30/09/2025)

Total income
£5.2m
Total spending
£5.9m
Cost of raising funds
£1.2m
Reserves (reported)
£1.1m
Employees
71

Reported reserves equal ~2.1 months of spending — in the bottom quarter for charities its size (median 4.8 months; benchmarks).

Per its annual return, cost of raising funds: 23.4% of total income — in the top quarter for charities its size (median 5.2%) (benchmarks).

Trustees · trustee networks

Trustee list from the Charity Commission register (current, not historical).

Operates in: Argentina · Australia · Germany · New Zealand · Scotland · United States · Wiltshire

Income and spending

Financial year endIncomeSpending
30/09/2025£5.2m£5.9m
30/09/2024£5.3m£6.5m
30/09/2023£5.9m£5.8m
30/09/2022£4.8m£4.8m
30/09/2021£5.0m£4.4m

Common questions

Is WHALE AND DOLPHIN CONSERVATION financially healthy?

Per its FY2025 accounts: The accounts state that the group reported a net deficit of £700,375 for the year ended 30 September 2025, resulting in total reserves of £1,302,026. Per the trustees' report, unrestricted free reserves of £1,055,094 were slightly below the stated policy target of £1,100,000, though the trustees consider the going concern basis appropriate given current cash balances and operating position. Its FY2025 accounts were audited by Bishop Fleming Audit Limited.

What does the highest-paid employee of WHALE AND DOLPHIN CONSERVATION earn?

Per its FY2025 accounts, the highest-paid employee was in the £90,001 - £100,000 band.

Who funds WHALE AND DOLPHIN CONSERVATION?

Funders whose own accounts filings name WHALE AND DOLPHIN CONSERVATION as a grant recipient include JINGLE JAM, The Global Returns Project Limited, R G HILLS CHARITABLE TRUST, CHAPMAN CHARITABLE TRUST, BELVEDERE TRUST.

Known funders

Grants to this charity found in funders’ own accounts filings.

FunderYearAmountPurpose (as stated by the funder)
JINGLE JAMFY2023£317k
The Global Returns Project LimitedFY2024£75k
The Global Returns Project LimitedFY2023£28k
The Global Returns Project LimitedFY2022£27kWork to protect whale populations
R G HILLS CHARITABLE TRUSTFY2024£2k
CHAPMAN CHARITABLE TRUSTFY2024£1k
R G HILLS CHARITABLE TRUSTFY2023£1k
BELVEDERE TRUSTFY2024£1k
THE MILLENNIUM OAK TRUSTFY2024—

Government & lottery funding

Grants to this charity published as open data by government and lottery funders (360Giving).

FunderDateAmountPurpose
The National Lottery Heritage Fund28/11/2019£190k"Bringing WDC Shorewatch to the Northern Isles: community action for whales and dolphins"

Funders of similar charities

Funders whose accounts show grants to charities similar to this one (and no recorded grant to this charity) — a starting list for fundraisers.

Charities like this

Semantically similar by activities and financial character, from our analysed corpus. Compare with SEA WATCH FOUNDATION, THE CETACEAN MONITORING UNIT.

Side by side with its peers

CharityIncomeTop pay bandStaff >£60kReserves vs policyFundraising costGoing concern
WHALE AND DOLPHIN CONSERVATION£5.2m£90,001 - £100,000—unclear27.2%no doubt
SEA WATCH FOUNDATION, THE CETACEAN MONITORING UNIT FY2025£472k—0unclear—no doubt
MALDIVES WHALE SHARK RESEARCH PROGRAMME LIMITED FY2024£250k—0unclear—no doubt
MARWELL WILDLIFE FY2024£12.4m——below—no doubt
SHALDON WILDLIFE TRUST LIMITED FY2025£293k—0above—no doubt
INTERNATIONAL FUND FOR ANIMAL WELFARE (IFAW) FY2025£17.4m——unclear—no doubt

Each row is that charity’s latest analysed filing; every value is quote-backed on its own page.