More about the manufacturer here.
On the label
Wheatley’s Waterproof Composition
No more damp feet
Guaranteed to waterproof, soften and preserve all leathers
Awarded silver medal at Stourbridge 1881
Sole manufacturers Arthur H. Wheatley Ltd. Evesham
Photo: David Pratt
This tin of dubbin (by any other name) was manufactured post-1928 but had been in manufacture since at least 1877.
Here is an advertising flyer of around 1887 that extolled the virtues of the product. The back of the leaflet carried several glowing endorsements of its efficacy.