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2024-12-31-accounts

ORCA

ORGANISATION CETACEA LIMITED

(A charitable company limited by guarantee)

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE PERIOD

1ST JANUARY 2024 TO 31ST DECEMBER 2024

FOR

Registered Company number: 07463043 (England and Wales)

Registered Charity Number: 1141728

OSCR: SCO46090

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ORGANISATION CETACEA

Contents of the Report of the Trustees and Financial Statements For the year ending 31st December 2024

Contents Chair and CEO Report………………………………………………………………………………… 3 Organisational Overview……………………………………………………………………………. 5 Our Achievements in 2024…………………………………………………………………………...7 Our work in Scotland……….………………………………………………………………… 14 Future plans……………………………………………………………………….……………………….15 Structure, Governance and Management……………………………………………………16 Financial Review………………………………………………………………………………………….21 Financial Statements……………………………………………………………………………………23 Partners and Supporters………………………………………………………………………………33

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Organisation Cetacea

Report of the Trustees for the year ending 31st December 2024

The Trustees are pleased to present their annual Directors’ report together with the financial statements of the charity for the year ending 31st December 2024 which are also prepared to meet the requirements for the Directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the memorandum and Articles of Association, and Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2015).

Chair and CEO Report

ORCA continues to stand as one of the UK’s leading marine conservation charities, with our mission focused on safeguarding whales, dolphins and porpoises through science, education, and advocacy. What began with surveys in UK waters has now become a truly global effort to protect these incredible creatures and the oceans they call home.

Over the past year, our work has reached further than ever before. With new international routes, cutting-edge research partnerships, and a passionate community of trained citizen scientists, ORCA is generating vital data from some of the most remote and understudied corners of the ocean. These dedicated volunteers, many giving their time freely, monitor key habitats aboard ferries and cruise ships, forming the world’s largest seaborne cetacean survey network.

The insights we gather are more than just numbers. Each datapoint helps shape our annual State of Cetaceans report, now recognised as a crucial reference for scientists, policymakers, and conservationists. This year’s report has played an important role in spotlighting vulnerable populations and driving forward science-based protections for cetaceans around the globe.

Our groundbreaking work on vessel strike prevention continues to grow in significance. Through research conducted on commercial ships and data gathered by our citizen scientists, we’re beginning to understand how these collisions occur and more importantly, how to stop them. ORCA’s findings are now helping to shape policy, proving that even small organisations can make a big difference on the world stage when guided by evidence and determination.

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Our education programmes also reached new heights in 2025. With over 5 million passengers inspired aboard ferries and cruise ships, and a growing programme tailored for seafarers, we are helping people from all walks of life to see the sea not just as a route or resource, but as a living world worth protecting.

We are incredibly proud to lead ORCA, but we know that our achievements belong to a much larger community. From our skilled full-time staff to the hundreds of volunteers who give their time, energy, and passion to our cause - this is a shared success.

To all our supporters: your belief in ORCA powers everything we do. From the deck of a ferry to the channels of international policy, your support is helping to turn the tide for whales, dolphins and porpoises around the world.

Wendy Axford

Chair of Trustees

Sally Hamilton CEO

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Organisation Overview

Our Purpose

The charity’s objectives (‘Objects’) are specifically restricted to the following:

To promote the conservation of cetaceans, seabirds and other marine wildlife, by:

(a) educating the public and raising awareness of the need for the conservation of such wildlife and its natural habitat; (b) conducting research into marine species and publishing the results for the benefit of the public, and (c) advising on measures contributing to the conservation of marine wildlife.

Our Mission

There are over 90 species of whales, dolphins and porpoises, collectively known as cetaceans. Many of these species are not adequately protected by international conventions, and their populations are being impacted by overfishing, marine pollution, destruction of their habitats and climate change. ORCA’s mission is to give everyone who cares about whale and dolphin conservation an active role in safeguarding their future.

What We Do

ORCA believes that the best way to protect cetaceans is to:

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The public are at the centre of all we do:

Details of cetacean sightings by ORCA observers are made available to the UK Government to meet its obligation under the UK Marine Strategy Framework and other commitments under the UK Habitat Regulations to monitor cetacean populations. In addition, ORCA’s survey data is used by the UK Government, helping to establish a network of Marine Protected Areas; sea areas around the UK where human activity is restricted. Details of cetacean sightings by ORCA trained observers are also shared with EU Member States and the global marine conservation community, thus influencing legislation, industry standards and conservation worldwide.

ORCA data also contributes towards the Important Marine Mammal Areas (IMMAs) initiative which is the major activity the Marine Mammal Protected Areas Task Force (MMPATF). This task force was created in 2013 by the International Union of Conservation of Nature (IUCN), World Commission on Protected Areas (WCPA) and the Species Survival Commission (SSC) with its purpose to provide to help support a stronger global profile for the role of marine mammals in protected areas.

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Our Achievements in 2024

Educating and inspiring People

Our educational programme is delivered through a number of multi-layered initiatives which include 1)) the Ocean Conservationist Network; trained experts who board ferries and cruise ships to educate and inspire passengers about the wonders of the ocean b) our volunteer Marine Mammal Surveyor Network, highly trained volunteers conducting surveys on board the UK ferry network and ) our community outreach monitoring project; OceanWatchers including our new online ID courses for individuals who just want to learn more about the marine creatures around us.

Ocean Conservationist Programme

Ocean Conservationists are highly trained wildlife experts who deliver unforgettable wildlife experiences on board ferries and cruise ships across the world. These passionate and dedicated individuals work to showcase the incredible diversity of wildlife that can be spotted from the decks of these ships, helping guests on board learn more about the marine environment. They allow us to not only inspire people from all walks of life but also collect vital scientific data that can be used to help protect whales and dolphins around the globe.

In 2024, our Ocean Conservationist programme on the ferry network continued in its second year in Scandinavia working on the route between Copenhagen and Oslo. As in previous years, we were excited to have Ocean Conservationists inspiring guests and exploring the waters of the west coast of Scotland, the Bay of Biscay, the English Channel and the North Sea.

Ocean Conservationists joined Brittany Ferries ships the Pont-Aven, Salamanca, Santona and Galicia, sailing through the productive waters of the Bay of Biscay during the summer months. Eight Ocean Conservationists inspired passengers and collected vital scientific data in one of the top five places in the world to see whales and dolphins.

In the North Sea, two Ocean Conservationists travelled on the King Seaways between Newcastle and Ijmuiden from March to September. They inspired guests about the marine life around them during the crossing. After last year's successful pilot, we conducted a full season onboard the Princess Seaways, the sister ship to the King and transiting a similar route.

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In Scandinavia, after a successful eight-week pilot programme in 2023 we placed Ocean Conservationists both on the Crown Seaways and Pearl Seaways for the summer season sailing between Copenhagen and Oslo in the North Sea, educating guests about the marine life on this route and teaching them about key threats to cetaceans in this region.

This year’s Ocean Conservationist programme continued to be one of the busiest, with at least one person out at sea every day of the year - overall, they spent the equivalent of 4370-man days at sea . The year started with a new cohort of Ocean Conservationists completing our third four-month online training course, teaching them all the skills they need to deliver exceptional experiences at sea. The new cohort experienced life at sea, with many joining our experienced Ocean Conservationists during itineraries with Ambassador Cruise Lines, Albatros Expeditions, Explora Journeys, Fred. Olsen Cruise Lines, HX-Hurtigruten Expeditions, Mystic Cruises, Noble Caledonian, P&O Cruises and PONANT. They visited exciting and critical cetacean habitats, including Alaska, Greenland and Antarctica.

Ocean Conservationists continued to have a presence as part of the Expedition Teams on board HX Expeditions vessels as the marine mammal expert, helping to showcase the whales, dolphins and porpoises seen during their sailings.

Since 2007, teams of trained Marine Mammal Observers have been invited on board Saga cruise ships. Since then, we have built up a reputation for enhancing the enjoyment of guests’ trips and their understanding of marine wildlife through delivering presentations, running deck watches whilst surveying, and generally being on hand to talk about any wildlife sighted. In 2024 ORCA survey teams travelled through the wildlife-rich waters of the UK and Ireland with some venturing further afield into the cold Arctic waters, across to Canada, the Caribbean and through the Mediterranean and along the North African coast.

We want to say a big thank you to all our ferry and cruise partners for inviting ORCA’s citizen scientists on board, allowing us to inspire guests, and helping us to continue to monitor and protect marine habitats and the amazing species that live there.

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OceanWatchers

In addition to ORCA’s dedicated effort surveys used to identify critical whale and dolphin habitats, the work carried out by our volunteer network of OceanWatchers has enabled us to expand our survey effort significantly. These trained OceanWatchers conduct surveys in their own time from land or at sea. This programme was introduced in the aftermath of the pandemic when organised widespread travel was still restricted but individuals and small groups could continue to venture outside.

In 2024, outside of the scheduled ORCA surveys, volunteer OceanWatchers collected data on the ORCA OceanWatchers app from personal craft, wildlife-watching vessels, cruise ships, ferries and other pleasure boats. The majority of effort was collected onboard cruise ships followed by ferries with surveys concentrated in the Northeast Atlantic around Europe but surveys were also carried out in all the major oceans. A total of 1189 sightings consisting of 5354 individuals were recorded, covering a total of 33 different cetacean species. A total of 41,411 km of effort was conducted in 2024,

Land-based surveys of cetaceans are a low-cost method for monitoring coastal species which are more exposed to human activities. Observing from land also limits disturbance compared to boat-based surveys. Additionally, repeated surveys of the same sites over time can increase our ability to detect trends and reveal fine-scale patterns in habitat use. The ORCA OceanWatchers app allows users to conduct surveys from fixed observation points on land or while walking along the coast.

In 2024 volunteer OceanWatchers conducted 527 hours of surveys from land using the ORCA OceanWatchers app with 270 sightings recorded amounting to 1192 animals. Ten cetacean species were recorded with common dolphins, harbour porpoises and Risso’s dolphins the most frequently sighted. Land-based surveys were mainly conducted in the UK but surveys were also conducted in Norway (including Svalbard), South Africa, Indonesia and Australia.

Volunteer Marine Mammal Surveyor Network

Marine Mammal Surveys are ORCA’s core activity. In 2024, we were delighted that ORCA volunteer Marine Mammal Surveyors returned to the bridge of ferries across the UK to collect vital whale and dolphin sightings data at the same levels as prior to the pandemic. A total of 111 surveys took place across 14 ferry routes operated by five companies and resulting in 25,460 km of effort.

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Our popular one-day Marine Mammal Surveyor Courses continued online, which allowed participants from all around the UK and the rest of the world to learn everything they need to know to play their part in protecting whales and dolphins.

The ORCA Marine Mammal Surveyor courses, which train members of the public to be citizen scientists studying whales and dolphins, are the core of the charity's long-running conservation programme. ORCA Marine Mammal Surveyors participate in ferry and cruise surveys mainly in UK and European waters, working to use those ships as platforms of opportunity to identify important marine mammal hotspots and monitor population trends. The online courses have been developed to be interactive with participants voting on polls and annotating pictures to learn about whale, dolphin and porpoise identification and our scientific surveying protocol. By the end of 2024, over 112 participants booked Marine Mammal Surveyor courses, learning all they needed to know about cetacean biology and how they could play their role in protecting whales and dolphins.

For those enthusiasts who would prefer to learn more about the behaviour and natural history of these magnificent animals from their sitting rooms we launched our new eLearning course modules in 2024; ranging from whale and dolphin ID to cetaceans of the Southern Ocean.

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Monitoring our Oceans and Protecting Threatened Habitats

ORCA undertakes several initiatives to monitor whale and dolphin populations and identify vulnerable habitats using an army of citizen scientists on board ferries and cruise ships. Our database of cetacean sightings since 1998 is available to anyone on request: students, research organisations, other NGOs and governments. Highlights of our survey data are published in our annual State of Cetaceans report (SOC), Flukeprints (the ORCA members’ magazine), and on the ORCA website and via social media.

ORCA’s State of Cetaceans Report (SOC)

The State of Cetaceans is ORCA's report series, documenting the results of its survey findings and, more importantly, drawing conclusions about what this means for whales, dolphins and porpoises in the wild. With significant and emerging threats continuing to adversely impact these animals and their habitats, ORCA's findings are crucial in providing evidence to conserve these animals for the future.

With our surveys expanding globally, we are gaining even greater insight about marine mammal populations in more diverse and remote parts of the ocean. Our work on vessel strikes, wider threats to cetaceans and habitats has moved onto an international stage, and so our report now reflects this increasing global dimension.

The eighth State of Cetaceans report published this year, outlines sightings from the 2024 survey season from ORCA Marine Mammal Surveyors and Ocean Conservationists collecting data around the world.

This report builds on the 19 years’ worth of cetacean sightings and environmental data collected during dedicated ORCA surveys conducted between 2006 and 2024, totalling:

In this single year alone - 2024:

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Collaborations with Institutions/Associations and Statutory Organisations

During 2024, we continued to improve relationships and collaborations with key academic and statutory institutions. Our objective is to ensure that our data is shared with the international marine conservation community to enable long lasting and meaningful conservation benefits for cetaceans and ocean wildlife.

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Saving Large Whales from Vessel Strike

Unfortunately, vessel strike (whales being hit by ships) is still one of the biggest threats to large whales globally. Understanding the threat of ship strikes and finding ways to prevent them is one of ORCA’s key objectives.

ORCA are in a unique position to help mitigate the impacts of shipping activity on cetaceans, through our relationships across the shipping sector and our work now spanning across the world’s ocean, crossing hotspots for collision risk such as the Antarctic Peninsula and the Northeast Pacific, as well as European waters where we have extensive surveying experience and records (for example the Bay of Biscay).

In 2024, ORCA continued our vessel strike study on board a large cruise vessel in Alaska. An ORCA Marine Mammal Observer (MMO) was placed on board a cruise ship during the 2024 Alaska cruise season (May-September). Along with acting as an additional watch keeper on the bridge, the MMO delivered extensive formal and informal ship strike mitigation training to all members of the bridge crew whilst also collecting data using a new protocol aimed at better understanding the response of large whales to large vessels.

For the 2024/2025 Antarctica season, ORCA worked in collaboration with the British Antarctic Survey, HX, IAATO and the Government of South Georgia and the South Sandwich Islands to undertake research aimed to better understand the abundance and distribution of recovering large whale populations in and around South Georgia and the Antarctic Peninsula. As experts in distance sampling for cetaceans using platforms of opportunity, ORCA devised and conducted a research project utilising this survey methodology during the 2024/25 Antarctic cruise season on board HX's MS Fram.

The aim of the study was to identify whale hotspots, particularly around South Georgia and the Antarctica Peninsula, so that effective mitigation measures can be put in place to protect the large whales that are returning to this critical habitat.

Another high-risk area for vessel strike is the Bay of Biscay. In 2024 ORCA continued to fund a dedicated researcher onboard Brittany Ferries ship Galicia throughout the summer months to collect video data as part of the first year of a behavioural study investigating the response of fin whales to large vessels in the Bay of Biscay.

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Our Work in Scotland

In 2024, we continued to work in Scotland.

Marine Mammal Surveyors once again joined Caledonian MacBrayne ferries around the Hebrides to collect distance sampling data and were also on board NorthLink Ferries on the Aberdeen- OrkneyShetland route,

Thank you

One of our greatest achievements is our army of trained and dedicated citizen scientists, passionate about cetacean conservation. An overwhelming gratitude of thanks goes to our volunteer trained Marine Mammal Surveyors, our Ocean Conservationists, all the survey team leaders and we must not forget the office support, without whose enthusiastic support ORCA could not function. We would also like to extend our thanks to the ORCA patrons Mark Carwardine, Chris Packham, Nigel Marvin and Lizzie Daly for all their continued support over the last year.

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Future Plans

ORCA is convinced that cetacean conservation is best served by raising public awareness of the species, monitoring their populations and providing scientifically valid information about their location and density to researchers, NGOs, government bodies and the shipping industry. We also consider it essential to deliver conservation initiatives that address the key threats to cetaceans identified by our research.

Our plan for 2025 is, therefore, to refine and continue operating our established programmes. This involves inspiring the public, training marine mammal citizen scientists, conducting cetacean surveys in the Northeast Atlantic Ocean, the Arctic Ocean and the Southern Ocean, expanding our Ocean Conservationist programme globally across the cruise sector and providing information about cetacean populations to interested parties.

Our 2026 plans will include the following:

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Structure, Governance and Management

Governing Instrument

ORCA is registered with both the UK Charity Commission and the Office of Scottish Charity Regulator (OSCR), (charity number 1141728) and with Companies House as a company limited by guarantee (registered company number 7463043). ORCA is governed by its Memorandum and Articles of Association adopted 7th December 2010 revised June 2015. Prior to December 2010 ORCA was governed by constitution and registered with the Charity Commission as an unincorporated charity number 1098765.

Reference and Administrative Details

Charity name: ORCA

Other Charity name: Organisation Cetacea Registered charity number: 1141728 Registered company number: 7463043 OSCR registration number: SCO46090

Charity Principle and Registered address

Brittany Centre Wharf Road Portsmouth Hampshire PO2 8RU

Accountants

Neon Numbers Limited 259 Copnor Road Portsmouth Hampshire PO3 5EE

Independent Examiner

M. A. Hawkins BA FCA, Chartered Accountant 212 Norcot Road, Tilehurst, Reading, Berkshire RG30 6AE

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Trustees

The ORCA board currently comprises seven Trustees, who have legal responsibility for the efficient use of ORCA’s resources consistent with the objectives of ORCA and for providing effective leadership and strategic direction. Trustees are appointed in accordance with the requirements in the Constitution.

Trustees that served during the 2024 period

Wendy Axford (Chair)

Michael Trench (Treasurer) Emma Bachelor Richard Bull Stephen House Sarah King ( appointed 3rd August 2024 ) Elfyn Pugh

Our current Trustees are:

Wendy Axford (Chair) - {formerly Burns}

Wendy has been involved with ORCA since 2011 and was Chair from November 2011 until June 2014. After a period away Wendy has re-joined ORCA as a trustee and moved back into the helm in 2022. Wendy has a Master’s degree in Voluntary Sector Management from Cass Business School, London. “Growing up on the South Coast I have always had a passion for the sea and marine wildlife. I am delighted to be returning to ORCA and it is wonderful to see the impact the charity continues to make.”

Mike Trench (Honorary Treasurer)

Mike is a chartered accountant and has a BSc in Business Administration from Cardiff University. Previous experience in the voluntary sector includes a secondment working with Business in the Community as a volunteer project manager and Community and Finance director for the Junior Chamber of Commerce in Southampton. As part of these roles, he successfully organised a fundraising day showcasing several local charities, raised several thousands of pounds and organised practical projects including renovations of two community centres and a secured housing unit run by Hampshire Autistic Society. He also spent some time volunteering in an orphanage in Kenya. Mike is the Financial and Commercial Director of a power station based near Southampton.

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Emma Batchelor

Emma brings with her over 20 years of PR and marketing experience. A lover of the sea, Emma has spent the last decade working in the ferry sector and, until recently, headed up industry body Discover Ferries, promoting best practice in ESG among members as well as the benefits of travel by sea to UK travellers. A life-long believer in education, Emma has recently completed an MSc in Psychology, with her main project focussed on helping people reduce their plastic usage.

Richard Bull

Before becoming a Trustee, Richard was ORCA’s Project Development Manager working on the Ship Strike Project. Richard has been an active member of ORCA since 2010, when he spent 6 months volunteering as a Wildlife Officer on the Cap Finistère. Since then, Richard has been the Senior Wildlife Officer on the MS King Seaways in 2011 and worked on the ORCA database that was sent to the JNCC Joint Cetacean Protocol. Richard has an MSc in Applied Ecology and Conservation from the University of East Anglia and over 8 years post graduate ecology and conservation experience, working in three continents .

Elfyn Pugh

Elfyn is well and truly the Welsh member of the board of trustees. He was literally born within a stone's throw of the sea in West Wales and says the sea is in his blood. His early career as a zookeeper at the renowned Chester Zoo taught him a great deal about animal behaviour. In 2004 Elfyn retired after a lengthy career in the police force and joined ORCA initially as a member in 2007 before being elected as a trustee in 2010. As well as his role as a trustee, Elfyn assists the Director in organising and running the highly successful joint venture between ORCA and Brittany Ferries operating whale and dolphin mini cruises across the Bay of Biscay to Spain on which he also acts as a wildlife guide.

Stephen House

Stephen House is an accomplished commercial leader with over 20 years of experience in marketing and business transformation. He brings a wealth of expertise in sustainability, having successfully driven impactful environmental initiatives in his current role at DFDS. Stephen has worked with ORCA since its inception, some 16 years ago, supporting maritime conservation efforts and public awareness around the protection of marine ecosystems and wildlife.

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Sarah King

Sarah is a seasoned HR professional with extensive senior-level experience in both the private and public sectors, spanning various industry sectors. She is highly experienced in handling contentious employment investigations, where her knowledge of employment law coupled with an open-minded approach provide a fair and balanced outcome for her clients.

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Risk Management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have reviewed the risks to the charity in 2024 and are in the process of taking appropriate action to mitigate any perceived risks.

Public Benefit Statement

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing objectives and activities. ORCA is an organisation devoted to the conservation of cetaceans in the UK and European waters. This is achieved by educating the public and conducting and publishing research. This is beneficial to the public as the protection of wildlife contributes to creating a better world around us, where we live in harmony and gain enjoyment from it.

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Financial Review

Financial Overview

2024 was another year of expansion for the charity's activities supported by its continuing strong financial performance. Income levels in particular were strong during the year helping to deliver a surplus that was well ahead of expectation. The disciplines put in place across the previous two years supported the management of cash flow that this higher level of activity can introduce and the charity managed those challenges well.

Looking forward into 2025, the reserves position allows the charity to further its work with the financial resources in place to allow the team to pursue activities to contribute positively to its overall aims, without concern about the financial implications in the short term. In conjunction with the charity becoming involved in different commercial arrangements, as its relationships with cruise partners and the industry itself develops, mean 2025 should also deliver solid financial performance.

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Investment Policy

The Trustees, having regard to the liquidity requirements of running the charity on a day-to-day basis, have kept available funds in an easy access interest-bearing deposit account. After considering longer term investments, they concluded that the available interest rates did not justify the additional administration cost.

Reserves Policy and going concern

Total Balance Sheet Funds £188,924
Represented by:
Restricted Funds £5,472
Designated Reserves -
Unrestricted ‘Free’ Reserves £183,452

Designated

There were no designated funds for 2024

Unrestricted (Free)

The remaining funds are to support the general expenditure of ORCA. The trustees review the level of free reserves on an annual basis to ensure that funds are spent in a way that will provide the best return possible. This may be to meet any one of ORCAs strategic goals, such as providing funding for a specific science project or be used to fund the cost of obtaining grants for larger projects.

This objective is balanced with the need to ensure that ORCA has a level of free reserves that are available to meet any emergency expenditure requirements. In the worst-case scenario, it will enable the charity to be wound up in a responsible and ethical manner. To this end the trustees have decided that an appropriate level would be between three to six months cover on expenditure not covered by project related restricted grants. Based on the 2025 anticipated expenditure this is set between £100k to £150k. Whilst the charity is in a period of growth, it is the aim of the trustees to keep this at the minimum level. This is to ensure that all surplus funds are reinvested into the work of the charity and in fulfilling its strategic goals.

The trustees have reviewed the financial circumstances of the charity and consider that there continues to be adequate resources available to fund the activities of the charity during 2025 and beyond, therefore the trustees are of the view that the charity is a going concern.

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Financial Statements

Trustees’ Responsibilities in relation to the Financial Statements

The charity trustees (who are also the directors of the Organisation Cetacea for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and UK accounting standards (UKGAAP)

Company law requires that the director/trustees prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Trustees who are also directors for the purposes of company law, in accordance with company law, as the company’s directors, we certify that:

This report was approved by the Board of Trustees on 15th March 2025 signed on its behalf by Wendy

Axford, Chair.

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Independent Examiner’s Report to the Trustees of Organisation Cetacea

I report on the accounts for the company for the year ended 31[st] December 2024

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10 (1)(a) to (c) of the Charity Accounts (Scotland) Regulations 2006 (the 2006 Regulations) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts, and I am qualified to undertake the examination by being a member of the institute of Chartered Accountants in England and Wales.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

(2) to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached

Signed by: M. A. Hawkins BA FCA, Chartered Accountant 212 Norcot Road, Tilehurst, Reading, Berkshire RG30 6AE

Date: 12th September 2025

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Statement of Financial Activities

Organisation Cetacea

For the year ended 31 December 2024

Unrestricted Restricted
Notes Funds Funds 2024 2023
Income and endowments from:
Grants, Donations and legacies 2 272,084 33,590 305,674 237,944
Charitable Activities
Educating the general public 3 649,686 - 649,686 514,237
Scientific Research - - - -
Income from trading activities
Sale of Merchandise and services 4,259 - 4,259 8,231
Investments – interest received 2,155 - 2,155
 829
Total 928,184 33,590 961,774 761,241
Expenditure on:
Charitable activities: -
Educating the general public 4 661,731 19,217 680,948 635,945
Scientific research 5 2,676 19,748 22,424 14,167
Total Charitable activities: - 664,407 38,965 703,372 650,112
Cost of Raising funds: -
Cost of merchandise sold and services
provided 1,251 - 1,251 2,634
Fundraising & Governance Costs 6 160,295 2,703 162,998 160,974
Total Cost of Raising funds: - 161,546 2,703 164,249 163,607
Total Expenditure on: 825,953 41,668 867,620 813,720
Net income/(expenditure) and net
movement in funds for the year 102,232 (8,078) 94,154 (52,478)
Transfer between funds - - - -
Reconciliation of Funds: Total funds brought
forward 81,220 13,550 94,770 147,249
Total funds carried forward 183,452 5,472 188,924 94,770

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Statement of Financial Position

Organisation Cetacea

As at 31 December 2024

Note
Fixed Assets
Tangible Assets
IT Equipment
IT Equipment Depreciation
Total Tangible Assets
Current Assets
Stocks
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one year
Accruals
Income received in advance
Other creditors
Net Current Assets (Liabilities)
Total Assets less Current Liabilities
Capital and Reserves
Unrestricted Funds
Designated Funds
Restricted Funds
Total Capital and Reserves		 Note 31 Dec 2024
31 Dec 2023
18,376
17,446
(17,524)
(12,115)
852
5,331
852
5,331
3,113
1,371
81,572
8,582
139,852
90,110
224,536
100,063
18,116
3,432
1,920
2,880
16,429
4,313
36,465
10,624
188,072
89,439
188,924
94,770
183,452
81,220
-
-
5,472
13,550
188,924
94,770

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Statement of Cash Flows

Organisation Cetacea

For the year ended 31 December 2024

Account 2024
2023
Operating Activities
Receipts from customers
Payments to suppliers and employees
Interest received
Net Cash Flows from Operating Activities
Investing Activities
Payment for property, plant and equipment
Net Cash Flows from Investing Activities
Net Cash Flows
Cash and Cash Equivalents
Cash and cash equivalents at beginning of period
Net change in cash for period
Cash and cash equivalents at end of period		 829,633
718,324
(782,212)
(738,926)
3,011
(1,145)
50,434
(21,747)
(929)
-
(929)
-
49,742
(21,747)
90,110
111,857
49,742
(21,747)
139,852
90,110

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1. Accounting Policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 (effective 1st January 2015) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006. The charitable company meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at the historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Funds designated by the trustees for a specified purpose in the furtherance of the general objectives of the charity have been included within the Designated Fund. Restricted funds include funds held for a specific purpose upon which restrictions have been imposed by the donor.

Incoming Resources, Donated Services and facilities and interest receivable

Grants are recognised in the accounts when the charity becomes entitled to the grant. Donations and gifts are included in full upon receipt. Any gift aid reclaimable is included at the time the donation was received.

Donated Services and facilities are included in the accounts where the value of the service can be quantified. The value of services provided by volunteers has not been included. Income from investments is included when it becomes due.

Income from services provided is included on the date the service was performed. Unpaid holiday has been accrued in the year of entitlement.

Resources Expended

Resources expended are included in the Statement of Financial Activities on the accrual basis, inclusive of VAT. VAT is not recoverable.

Taxation

The charity is exempt from corporation tax on its charitable activities and the level of income from trading is currently below the level required for reporting to HMRC.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administration which includes salaries and related costs. In a change of policy this year support costs have been included as part of fundraising. A restated comparative from previous year has been included.

Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and depreciated over their estimated useful economic lives on a straight-line basis.

Stock

Stock is included at the lower of cost or net realisable value. The charity does not take donated items for resale.

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Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of 3 months or less.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.

Pensions

The charity operates an autoenrollment pension fund as required by law.

2. Income from government grants, donations and legacies
Unrestricted Restricted
Funds Funds 2024 2023
Donations and collections 73,708 - 73,708 51,383
Memberships 93,852 - 93,852 89,262
Gift Aid 13,079 - 13,079 14,451
Grants
Chapman Trust 1,000 - 1,000 -
Ernest Kleinwort Charitable Trust - 4,000 4,000 -
Garfield Waston Foundation 25,000 - 25,000 -
Hurtigruten Foundation - 9,711 9,711 -
New to Nature -
7,857		 7,857 13,027
Tesco Grant -
5,125		 5,125 14,375
The Big Give -
6,897		 6,987 -
The Shearers Foundation 10,000 - 10,000 -
Equipment & Donations in Kind 55,446 - 55,446 55,446
305,67 237,94
272,084 33,590 4 4

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3. Income from charitable activities

Training Activities
Public Education activities
Total
. Educating the general public
Employee Costs
Equipment & Materials
Travel & Subsistence
Support & Governance
Depreciation
. Scientific Research
Employee Costs
Equipment & Materials
Travel & Subsistence
Depreciation		 Unrestricted
Funds
Restricted
Funds
2024
2023
38,467
-
38,467
26,207
611,219
-
611,21
9
488,03
0
649,686
-
649,68
6
514,23
7
Unrestricted
Funds
Restricted
Funds
2024
2023
375,985
82
376,06
7
349,41
0
3,228
5,974
9,202
5,657
56,713
179 56,892
57,253
225,170
12,982
238,15
2
222,93
1
635
-
635
693
661,731
19,217
680,94
8
635,94
4
Unrestricted
Funds
Restricted
Funds
2024
2023
-
13,711 13,711
13,474
541
6,037
6,578
-
1,500
-
1,500
-
635
-
635
693
2,262
19,748 22,424
14,167

4. Educating the general public

5. Scientific Research

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6. Fundraising & Governance Costs

Fundraising costs
Fundraiser salaries
Membership Administrator
Salaries
Fundraiser expenses
Direct bank charges
Marketing
Website costs
Realised currency losses/(gains)
Governance costs
Governance salaries
Accountancy
Bank Charges
Conservation Subscriptions
Equipment depreciation
Independent Examination
Insurance
IT equipment and software
Legal
Postage, stationery and IT
Rent
Telephones
Volunteer & Trustee Travel and
subsistence
Total Governance costs		 Unrestricted
Funds
Restricted
Funds
2024
2023
49,260
- 49,260
42,000
-
-
-
-
9,639
-
9,639
9,441
4,611
-
4,611
2,819
12,802
-
12,802
12,416
26,425
-
26,425
23,500
(504)
3
(504)
1,909
102,233
3
102,23
6
92,150
7,735
-
7,735
10,967
386
-
386
640
3,553
-
3,553
1,221
4,138
-
4,138
4,429
260
-
260
260
12,603
- 12,603
18,758
5,812
2,700
8,512
12,292
4,162
-
4,162
240
3,211
-
3,211
4,580
13,881
- 13,881
13,565
1,504
-
1,504
1,698
817
-
-
238
58,062
2,700 60,762
68,889
160,295
2,703
162,99
8
160,97
4

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7. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel.

Salaries
National Insurance
Pension Contributions		 2024
2023
601,935
570,576
32,752
33,794
7,741
8,313
642,428
612,683

No employees had employee benefits in excess of £60,000 (2023: nil).

The trustees were not paid or received any other benefits from employment with the charity (2021: nil). Some trustees were reimbursed for out-of-pocket expenses incurred in the course of carrying out their duties as trustee’s total for the year £817 (2020: £Nil).

8. Staff Numbers

Education of general public
Scientific Research
Governance and Trading		 2024
2023
Number
Number
26
25
1
1
2
2
29
28

9. There were no related party transactions

10. Debtors

Prepayments
Gift aid due
Trade debtors		 2024
2023
4,167
5,696
3,602
1,992
73,803
894
81,572
8,582

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Partners and Supporters

ORCA would like to thank its partners and supporters for their invaluable assistance during 2024 Albatros Expeditions Isles of Scilly Travel Ambassador Cruise Line JK Harvey Designs Amy Cooper Design Joint Nature Conservation Committee Atlas Ocean Voyages Marine Conservation Research International Biodiverse IT Mystic Cruises British Rig Owners Association (BROA) Noble Caledonia Brittany Ferries NorthLink Ferries Caledonian MacBrayne Opticron Carnival UK (P&O Cruises and Cunard) PONANT Celestron Portsmouth International Port CloudOrca Rugvin UK |Chamber of Shipping SAGA DFDS Nature Scotland DGP Intelsius Sea Watch Foundation DPD TechnipFMC Discover Ferries Tesco Stronger Starts Explora Journeys Tidy Design Flumens University of Portsmouth Fred. Olsen Cruise Lines WILDGuides HX: Hurtigruten Expeditions

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