Charity registration number 1160484 {England and Wales)
Company registration number 08603082
WORLD CETACEAN ALLIANCE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

WORLD CETACEAN ALLIANCE
LEGAL AND ADMINISTRATIVE INFORMATION
Honorary President
Mr Jean-michel Cousteau
Trustees
Roger Mann
Suzanne Rogers
lan Lewis
Titia Sjenitzer
Jonathan Cutts
Alexandra Broekema
(Appointed 20 January 2024)
Secretary
Roger Mann
Charity number
1160484
Company number
08603082
Registered office
Unit D, 132-134 Albion Street
Southwick
Brighton
BN42 4DP
Independent examiner
Linda Dunford FCCA CTA
Wamer Wilde Limited
Chartered Certified Accountants
4 Marigold Drive
Bisley
Surrey
GU24 9SF
Bankers
HSBC - Brighton
153 North Street
Brighton
East Sussex
BN1 1SW

WORLD CETACEAN ALLIANCE
CONTENTS
Page
Trustees. report
Independent examiner's report
statement of financial activities
Balance sheet
Notes to the financial statements
8-18

WORLD CETACEAN ALLIANCE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Companies Act 2006 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 IFRS 102) (effective
1 January 2019)..
Objectives and activities
Principal activity
The principal activity of the charity in the year under review was that of conserving and protecting cetaceans and
their habitats.
Objects
The charity's objects as set out in the Articles of Association are:
To promote, by means that are exclusively charitable and for public benefit, the conservation and protection
of celaceans {dolphins, whales and porpoises) by actively assisting in the development of community
projects to alleviate injury, sickness. ill-treatment, neglect or threat to animals and their environment.
To advance public education, in particular by providing educational and research programmes that raise
public awareness both nationally and internationally. of the problems and solutions facing cetaceans and
their natural environment including but not limited to natural habitat degradation, welfare concerns. and
wildlife loss.
WCA'S Wision
A world where cetaceans are free, where oceans thrive. and where communities care.
WCA'S Mission
To protect cetaceans and their habitats through global collaboration.
WCA'S Values
To ensure that all our decisions and actions are guided by sound science, animal welfare and conservation
principles and that the welfare of cetaceans is paramount.
To ensure that all our policies and praCti￿S are founded on the highest ethical principles.
To work in partnership and ensure that all our interactions with partners are fair, ethical. respectful and
considered.
To ensure that our values are never compromised in the pursuit of our objectives.
To hold ourselves accountable for everything we do and every decision we make.
WCA'S Strategic Goals
To be leaders in cetacean welfare and (x)nservation and partner with any organisation, institution or
govemment that is seeking positive change.
To develop and deliver powerful and effecb've campaigns. projects and advocacy for cetaceans and their
habitats around the world.
To empower local people, communities, organisations to influence policies, attitudes and behaviours that
will protect cetaceans and their habitats.
To foster collaboration and build capacity throughout our partnership and beyond.
To create an environment where all cetaceans are able to live free from cruelty, exploitation and
suffering, with no need to be rescued from captivity.
To promote and inspire a sense of awe, connection and respect for cetaceans and their ocean habitsts.
To transform our society to one where the importance of cetaceans and their habitats is ingrained.
Public Benefit statement
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
Gharity should undertake.

WORLD CETACEAN ALLIANCE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance
The Trustees. Staff. Partners and supporters continued to pursue the WCA'S vision and values with the aim of
protecting ceta￿anS and their environment around the globe.
For the WCA, 2024 was another year of further focus on its key objectives. The overall strategies remained largely
in place and the WCA continued to move forward expanding its work and continuing to develop and deliver its
principal objectives and projects.
These will again continue to evolve although the vision, mission, values and objectives of the WCA remain
vital, reflecting fundamental areas of concern including climate change, habitat degradation and cetacean
populations.
As reported last year, the WCA did see some important personnel changes. Harry Eckman. our CEO since 2021.
tendered his resignation. Harry continued to diligently work his notice before leaving in February 2024. Following
the appointment of Sophie Lewis as Interim CEO, the Board would like to acknowledge her dedication in
successfully managing and driving the WCA during the year.
The Trustees are again pleased to acknowledge its appreciation for all the hard work during the year from the whole
WCA Team.
Projects
The Whale Heritage Site programme continued to be a flagship project with further candidates for potential new
sites being considered during the year. The year saw growth in the total number of designated sites to 11 with
other sites in the pipeline. Once again it is hoped that in years to come this will remain a benchmark project
bringing communities and the protection of local cetaceans together for the benefit of all. The World Animal
Protection (WAP) grant remains instrumental in helping this project continue.
Planned changes to the Partner and certification scheme continued to be implemented by transitioning to a new
'Approved' scheme. Significant progress was made introducing the programme which should provide clarity and
transparent benefits to the WCA Partners.
The Importan￿ of education continues to remain as one of the key missions for the WCA. The development and
expansion of online courses, including the prevention of whale ship strikes, continued in 2024 with further online
courses and collaborations developed. This will help to continue spreading awareness and knowledge about the
marine issues the WCA endeavours to influence, as well as becoming a valuable source of regular income.
Other projects and collaborations developed including with Waterhaul. This saw the WCA working closely with
Waterhaul to produce limited edition sunglasses. These were made from traceable plastic fishing nets recovered
directly from entangled whales.
Further Partner engagement continued during the year and was well received. This included launching the new
"Circle" platform for Partners and supporters. Further bulletins. webinars, personal meetings and the new look
newsletter continued to build engagement, along with improvements to the WCA'S social media profile.

WORLD CETACEAN ALLIANCE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
Although the WCA continued to operate within limited resources across the year, the WCA remained stable. At year-
end it saw total income of £91.433 (2023 £147.885). Total expenditure reduced to £103.627 (2023 £147.294).
The year-end total funds stood at -£9,409 (2023 £2,821).
As commented upon in previous reports, the Trustees continue to remain aware of the WCA'S funding and cashflow
structure and Ihe associated risks. This is also reflected in the year end deficit of £9,409 in unrestricted funds (2023..
-£9,573).
The trustees have prepared a detailed budget to 31 December 2026 which indicates a return to a positive reserves
position. They are closely monitoring this and cashflow so action can be taken on a timely basis, if necessary.
Based on this, the trustees believe it is appropriate to use the going con￿rn basis for preparing the financial
statements.
The WCA continues to remain dependent on a small number of large financial contributors. Over time Ihe WCA is
giving priority not only to growing, but also diversifying its income streams over broader and sustainable sources to
mitigate the associated financial risks.
Reserves
The charity currently has negative reserves of £9,409. This has arisen due to unexpected expenditure during the
year resulting in both a prior year and a current year adjustment. The charity has prepared detailed projections to
31 December 2026 which indicate a retum to a positive reserves position. This includes a plan to bring Whale
Watching partners in through the World Cetacean Alliance approved prO￿sS which should generate additional
income.
Ideally, the charity would maintain unrestricted reserves at a level equivalent to be￿een three and six month's
expenditure. The trustees consider that reserves at Ihis level will ensure that, in the event of a significant drop in
funding, they will be able to continue the charity's current activities while (x)nsideration is given to ways in which
additional funds may be raised.
Risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a company limited by guarantee.
The trustees. who are also the directors for the purpose of company law. and who Se￿ed during the year were..
Roger Mann
Suzanne Rogers
lan Lewis
Titia Sjenitzer
Jonathan Cutts
Alexandra Broekema
(Appointed 20 January 2024)
The Board of Trustees appoint new trustees, seeking opinion and advice from the CEO and intemal Global Council
which is an elected representation of our membership.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £10 in the event of a winding up.

WORLD CETACEAN ALLIANCE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees, report was approved by the Board of Trustees.
Roger Mann
Trustee
13 October 2025
Date:.............................................

WORLD CETACEAN ALLIANCE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WORLD CETACEAN ALLIANCE
I report to the trustees on my examination of the financial statements of World Cetacean Alliance (the charity) for the
year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law}. you are responsible for the
preparation of the financial ststements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination. I repori in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act
2006.
the financial statements do not accord with those records" or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair view, which is not a matter
considered as part of an independent examination,. or
the financial statements have not been prepared in accordan￿ with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charilies
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
I have no cOn￿mS and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Linda Dunford FCCA CTA
Warner Wilde Limited
Chartered Certified Accountants
4 Marigold Drive
Bisley
Surrey
GU24 9SF
17110125

WORLD CETACEAN ALLIANCE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
11,076
12,164
20
68.081
85
79.157
12.249
20
26.541
(4.344)
17
116.196
9.475
142,737
5,131
17
Total income
23,267
68.166
91.433
22.214
125.671
147,885
Expenditure on:
Charitable activities
23,067
80,560
103,627
24,591
122,703
147,294
Total expenditure
23,067
80,560
103,627
24,591
122,703
147,294
Net incomel(expenditure)
200
(12,394)
(12,194)
(2,377)
2,968
591
Transfers between
funds
12.406
(12,406)
Other recognised
gains and losses:
Other losses
14
(36)
(36)
Net movement in
funds
10
164
{12,394)
(12,230)
10,029
(9.438)
591
Reconciliation of funds:
Fund balances at 1 January
2024
(9,573)
12,394
2,821
(19,6021
21,832
2,230
Fund balances at 31
December 2024
(9,409)
(9,409)
(9.573)
12,394
2,821
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

WORLD CETACEAN ALLIANCE
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
as restated
Notes
Fixed assets
Tangible assets
15
273
Current assets
Debtors
Cash at bank and in hand
16
1.398
17.364
645
16,299
18.762
16,944
Creditors: amounts falling due within
one year
17
(28,171)
{14,396)
Net current (liabilities)lassets
(9,409)
2,548
Total assets less current liabilities
(9,409)
2,821
The funds of the charity
Restricted income funds
Unrestricted funds
20
21
12,394
19,573)
(9,409}
(9,409}
2,821
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 December 2024.
The direGtors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company lo obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject
to the small companies regime.
26 September 2025
Thpfinancial statements were approved by the trustees on .........................
Roger Mann
Trustee
Company registration number 08603082 (England and Wales)

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity infonnation
World Cetacean Alliance is a private company limited by guarantee incorporated in England and Wales. The
registered office is Unit D, 132-134 Albion Street, Southwick, Brighton. BN42 4DP.
1.1 Accounting convention
The financial statements have been prepared in accordan￿ with the charity's governing document, the
Companies Act 2006 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 (FRS 102) (effective 1 January 2019).. The charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterfing. which is the functional cU￿encY of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
These financial statements are prepared on the going concem basis. The charity has a negative reserves
posiiion of £9,409 at the balance sheet date.
The Irustees have prepared a detailed budget to 31 December 2026 which indicates a return to a positive
reserves position. They are closely monitoring this and cashflow so action can be taken on a timely basis, if
necessary. Based on this. the trustees believe it is appropriate to use the going concern basis for preparing
the financial statements.
The trustees have a reasonable expectation that the charity will continue in operational existence for the
foreseeable future,
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtheran￿ of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any perfomiance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be r￿1ved.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Income is defe￿ed and shown as a creditor in the accounts to the extent that the invol￿d amount relates to
future accounting periods.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it
is probable that settlement will be required and the amount of the obligation can be measured reliably.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Plant and equipment
Computers
3 years straight line
3 years straight line
The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid
investments with original maturities of three months or less.
1.9 Financial instruments
The charity has elected to apply Ihe provisions of Section 11 'Basic Financial Instruments. and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charitys balance sheet when the charity 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 assels, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at the recoverable amount.

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, induding creditors and bank loans are initially recognised at transaction pri￿.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as nOn-cU￿enI liabilities. Trade creditors are recognised initially at
transaction pri￿ and subsequently measured at the settlement amount.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the pertod in which the employee's services are
received.
Temiination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefrt schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies. the trustees are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experiencè and other factors that
are considered lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Grants
Membership fees
2,246
610
66.894
577
2.856
66.894
9.407
17.148
537
94.968
20.691
17,685
94,968
30,084
8,830
9.393
11,076
68,081
79,157
26,541
116,196
142,737
10-

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legacies
(Continued)
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Grants
Sankalpa
World Animal Protection
10,000
10,000
IWAP}
Enjoolata
Hurtigruten
63.000
63.000
79.968
5.000
79,968
5,000
3.894
3.894
66.894
66.894
94.968
94,968
Income from charitable activities
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Charitble activities
Ancillary trading income
Other income
152
12,012
152
12,097
211
(4,5551
211
4,920
85
9,475
12,164
85
12,249
(4,3441
9,475
5,131
Income from investments
Unrestricted Unrestricled
funds
funds
2024
2023
Interest receivable
20
17
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
11

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on charitable activities
Charitable
activities
2024
Charitable
activities
2023
Direct costs
Staff costs
Depreciation and impairment
Project, conference and course costs.
Insurance
Subscriptions
Consullancy fees
Motor, travel and subsistence
Telephone
Utilities
Sussex Dolphin repayment
84.166
274
2.474
228
120
525
50
472
108,541
539
13,292
573
606
3,816
648
(23)
7.363
95,672
127,992
Grant funding of activities (see note 8)
790
7,963
Share of support and governance costs (see note 9)
Support
Govemance
4.027
3.138
8.411
2,928
103.627
147,294
Analysis by fund
Unrestricted funds
Restricted funds
23.067
80.560
24,591
122,703
103.627
147,294
Grants payable
2024
2023
Grants to institutions=
Other
790
7,963
12-

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs allocated to activities
2024
2023
Operating lease charges
Computer and website expenses
Expenses
Govemance costs
5,373
2,221
817
2,928
4,153
(126)
3,138
7,165
11,339
Analysed between:
Charitable activities
7,165
11,339
10 Net movement in funds
2024
2023
The net movement in funds is stated after chargingl(crediting)-
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Operating lease charges
2,042
274
1,950
539
5,373
11 Trustees
None of the tnjstees (or any persons connected with them) re￿iVed any remuneration or benefits from the
charity during the year.
12 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension Gosts
81,205
1,375
1.586
97,452
8,242
2,847
84,166
108,541
Key Management Personnel is comprised of the Chief Executive olfi￿r and Chief Operating Officer roles.
The total remuneration of Key Management Personnel in the year was £33,795 (2023: £51.267). This includes
employer's pension and Nl contributions and is before allocation of the employers Nl allowance.
13-

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Employees
(Continued)
There were 2 full-time employees and 4 part-time employees during the year.
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel is as follows:
2024
2023
Aggregate compensation
33,795
51,267
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14 Olher gains and losses
Unrestricted Unrestricted
funds
funds
2024
2023
Gainsl(losses) upon..
Foreign exchange
36
15 Tangible fixed assets
Plant and
equipment
Computers
Total
Cost
At 1 January 2024
681
935
1,616
At 31 December 2024
681
935
1,616
Depreciation and impairment
At 1 January 2024
Depreciation charged in the year
454
227
888
47
1,342
274
At 31 December 2024
681
935
1,616
Carrying amount
At 31 December 2024
At 31 December 2023
227
46
273
14-

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
753
645
645
1,398
645
17 Creditors: amounts falling due within one year
2024
2023
Notes
Other taxation and social security
Deferred income
Other creditors
AGGruals
1,151
4,098
6,890
2,257
18
25,968
65
2,138
28,171
14,396
18 Deferred income
2024
2023
Arising from Deferred membership income
25,968
4,098
Deferred income is included in the financial statements as follows:
2024
2023
Deferred income is included within-
Current liabilities
25,968
4,098
Movements in the year=
Deferred income at 1 January 2024
Released from previous periods
Resources deferred in the year
4,098
14,098)
25,968
1,606
(1,606)
4,098
Deferred income at 31 December 2024
25,968
4,098
19 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
1,586
2,847
15-

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19 Retirement benefit schemes
(Continued)
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of Ihe charity in an independenuy administered fund.
20 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific condilions by donors as to how they may be used.
At 1 January
2024
Incoming
resources
Resources
expended
Transfers
At31
December
2024
Breakaway Travel
World Animal Protection {WAP)
Hurtigruten
WAP (Whale Heritage Sites)
Research equipment
Dolphins Aren't Discard
Sussex Dolphin Project
4.278
(4.278)
(63.0001
(3.8941
(577)
(1 OOJ
(9241
(7,787)
63.000
3.894
577
100
526
7,490
398
297
12,394
68.166
(80,560)
Previous year:
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
Breakaway Travel
World Animal Protection IWAP)
Research equipment
Dolphins Aren't Discard
Sussex Dolphin Project
Certification programme
4,278
17,454
100
4,278
84.960
(102,414)
100
526
7,490
516
24,475
15,720
10
(17,431)
(2,8681
446
{12,852)
21,832
125,671
(122.703)
{12,406)
12,394
World Animal Protection: funding for whale heritage sites
Enjoolata= salary funding
Breakaway Travel: to contribute to the development innovative marine ecotourism in Europe.
16-

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21
Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific condilions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At31
December
2024
General funds
{9,573)
23,267
(23,067)
(36)
(9,409)
Previous year:
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
Gains and
losses
At31
December
2023
General funds
(19,602)
22,214
(24.591)
12,406
(9,573)
22 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 December 2024:
Current assetsl{liabilities)
(9.409)
(9,409)
(9.409)
(9,409)
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Current assetsl{liabilities)
273
(9,846}
273
2,548
12,394
(9.573)
12,394
2,821
23 Related party transactions
There were no disclosable related party transactions during the year (2023- none).
24 Prior period adjustment
17-

WORLD CETACEAN ALLIANCE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
24 Prior period adjustment
(Continued)
Changes to the balance sheet
At 31 December 2023
As previously
Adjustment
reported
As restated
Creditors due within one year
Other creditors
(4,371)
(4.776)
(9,147)
Capital funds
Income funds
Restricted funds
Unrestricted funds
17,756
(10,159)
(5,362)
586
12,394
(9,573)
Total equity
7,597
(4,776)
2,821
Changes to the profit and loss account
Period ended 31 December 2023
As previously Adjustment
As restated
reported
Charitable activities
9,907
(4,776)
5,131
Net movement in funds
5,367
(4.776)
591
18-