CH..IRITI' REGIST]L4TJON NUMBF.R: gC037667 STAND International Financial Statements 30 November 2024 GIBSON .McKERRLLL BURROWS) LIMITED L'hdrtered ALCI)untanls & %tatu(ory audilur ?8 Ruilanil SquarL Ldinbuigl) EHI 2BW
STAND International Financial Siatements Year ended 30 Noiember 2024 Page Trusiees, annual repon Independent audiiofs report to the members Siaiemeni of financial aciiviiies li Statement of tinancial position 12 StatcmLnl of cash tlows 13 Noles to the financial slalemenis The follow'ing pa%e$ do not form part of the financial 5tgtemen15 Detsil¢d siatement of financial aciiviiies 25 Noies io the detailed siatemeni of tinancial activilies 26
,STAND International Truslees, Annual Reporl Year ended 30 YoveTnber 2024 'I'hc tTUStcc% prc%¢ni ihcir rcp()rt and ihe financial statLm¥nts ol. IhL Lhariiy l()r ihe ye&r ended -311 N()VLtnhcr Trll74. Reference and admlnlstr#tli"e detall ReRlftered ¢hrln' %TANf) IniLmdli(bnal C'h#rlt> rLRI.%tr#ilnn numl)cr S('017hh7 Prlnclpal offlct. SuilL 4 siiuihhank Marina %irJthkLliiin Pld¢L CJh() l TJ The tru%l¢cs ('harltv s¢¢riitgrv AdItor (iil)5(111 MLKeTTLII Hurriiw.4 1.iniilLd ('httrtLrLd ALc(iuniantb & Sidlui()ry AudiliTrr l.-dinhurgh EHI 2HW Iru¢tur¢', Ini'ernnce and man#Remenl Go%ernlnki document ST.4Nt) IniLrndliundl Is d Siuiiisll C-IidriiJblL IIiLiiri)i)i.' 1% rLyh'lLfLd 111 Il% LurrLni ILgyad I li)riii i)ii l M JuiiL ?11?4. .1 h¢ gllkLn)iny duiuillLni 1% thL ionslitulii>n. Tli¢ iliiLrits' prL% T()us1!' tl LhiiriliihlL L()Inpany lind IhL iI%%Ll8 1)I' IhL Lliarilahlc L Trmpany weT¢ irdnslLrrLd io ihL %('IO on (hdl ditL. Th¢ ¢()Iiipanv originally LsiablishLd undL T a MLlllI)randuiii ()I' Assi?LItsliLin 'hILh L%liihlisliLd IliL l)hjLLl% aiid PiiwLr%. tru¢ture 'hc %m¢ill Hi)ard i>t Irusicc¥ IiaKL LXPCI'lCllC¢ (hl- bnih pr()jLLi m&inib)Lmenl and orgTiini%aiiondl lia(leT%hip in IhL publii. privalL and voluntary SLilI)r4. -flic Ili)(iid mLLls 1(Imiiilly LN'Lrv Iw'() iiiiin¢lis M'hLTL Itq lonnal hu5111CSs is ionduLILd It has a sinall gr(Jup ()I' indLpctent ddvi%ors ,h(l JrL' ablL 10 ProldL p¢Liali%t advJLL dbcjui paniLuldl' LiTruniriL% l)r (Il-wlbik w-hLn iiqiiireLI. NLiihci' IhL III)iiril (It-IniSlLLS nor thL Jdvi%i)r% r¢'lL1c any rLiiiunLralinn fi)r ihLlI W()rk. Alihi)ug•l) W'L hd¥L nLiI IllLfLdSLd IIIL nuii)bLr Lil. Irust¢CS Il'l hav¥ In¢rLasLd rhc nun)bir (if indLPLndLnl adkis()r% and (his ha% sirL'ng(hLllLd IhL Hoiird's goi"Lrnani¢.
STAND International
Trustees, Annual Reporl
Year ended 30 November 2024
Strueture. goi'ernance and manaRemenl
Reerullment and ppoinimeni of trustees
TrusiLLS appK)intLd by thL exisling trustLcs. X¢u' (rusL.5 are fully bricfLd on th¢ workwg of IhL
Lharily b¢lur< being inviied iu tske up utTicc.
Rlsk man4Remeni
"I'hL IlciJrd i)l- INslLcs has conducied a rcl.ic. i)f th¢ major risks io M'hich Ihc charily IS CXP()%¢l. A risk
rLbiistLf dnd p()IiLy hds bL'Ln LStdblishLd and 1% utKkni¥d at l¢dsl linn11. WherL appri)prialL. Sysl¥ms
or pr(Kcdurcs havc bccrt csthblishcd io moniior and miiigatc the risks ihe Lhariiy is exposed lol
()bJectli'es #nd rtli'ltles
%T AN[) IntLrnalional was Lslablishcd in ?(K)7 10 w'ork .]lh soLially and economiLally CXLludql y()un8
people. It is ¥oi'erncd by a volunlary. Board ol- irnliees. The ()rgani(ln r()mi¢d dfier sth)e vcry
SULLe%slul joint work be¢'¢¢n Iw() l-'dinhurgh homele%s chariiiL% and Jn intvrndli()nJl Jid agenLV during
?00_3-1(K)h whLn It agrL¢d Ihai ST ANf) IniLmatii)nal I STart A N¢M. Dayl %hÉiuld hL' &IIVLn a prii)rity
{)( its own T() Ihits
STAND International Trustees, Annu#l Report IcyllliAw4) Yegr ended 30 01'ember 2024 Objectii'es xnd cil%ltle5 addrL%%Ld and io dei'Llop IoLal s(Kial cnicryyrii¢% .h1¢h I)k loardS self-%utTICICnL>' and sikmulalL th¢ IoLal LLon()my. In all thLS II'L rLLUgni Ihdi 4hon iLmi aciii'ism hJs lu b¢. bJlanLed w'iih long tLmi visicTrn nd siraiLgy. Ai ihe ci)re lif our philo¥oph}' Is ihdl people should be ihL l)bJ¢c¢s ol'trdnNlvmidiiDn rather Ihan iLs ¥ubJLLls. and ihus excluded hom¢l¢%s p¢opl¢ in SLuiland wiihoui exc¢s% linanL¢ tu Ik>naiL. or IhL usual lite sLLuriiiL% likL homcs and lamiliL% to tall bdLk ()n. Lan USL ihLIT %kills tn a%ii%t Ih¢Jr fLII(Iw man. A% wc movL lurth¢r fi)Nard inio ihis deLadc Iherc arc clcarly many dillirLni LhallengL% laLin¥ orgTJr n1Clon IikL ST AN[). Fl0..Lr. with lh¥ f¥sourcLfiilnLss and iLnaLily ol. th¢ 51dll-. i'olunlLLrs. parinLrs and Iloard. IhcrL 1% every 1ikclihoI thai our iransiiion will bL as %timuldling. ¢hJllLn$inbi and rLwarding a% IhL pfLI'i(iu8 deLade. Aehleiementi *nd performanee ST AN[) pri)vidc% opp(irtunilie5 for those whu have ¢xperienLe of SOLial di%advaniagc in SL()¢ldnd io PiiniLlPatc in d vaTl<ty ol. PTogrammc.% lu iaLkl¢ ihe ine4uJliiies in eiihcr ihcir own l¢)ial Lumminiiy or thL w'ider global communiiy. After u pcriud ol-TLfurbi4hm¢nt our l.Laming Ilub OPLned and along w'iih scv¢ral partnLr ur8Jnisaiii)ni, WC L()niinuL Iii dLIIvL T training in a numbL"r (If SVA dLLrediiLd Ll)ur%c%. ThL tiinding Irnm %i)m¢ ()I' ()ur cxtLrnJI fundcrs dlloH's us 11) maximisL ihc Irainin& hy pr()vidinbi J Mi)rk LXPLfiLllLL abri)dd whiLh builds on the skills. experience compei¢n¢ies Ihai ihe l.earners del'elop whilst in ihc Learnin8 Ilu ()ur 5UPP()rt for the work M'e ha¥'e b¢en doing over the years in Bclarus. Ukrdine. Romanid and lihdna coniinuLS alih()ugh w'e h411 L had to think dilTLrL'nilv how this is J¢lii'¢r¢d. pariicularly with Iravel in%uran¥¢ rcslriLlion4. iniirnaiinftal ¢tionS and. in Clh'4 i&%¢. ¢xorbitant inflali<)n c()%l%. CiiTring l()rward, although u'L hai"e a 4mall B()ard ()I' ttusieLS. Ihey are very aLlii'L in Lnsuringb ihty idke thLiT goi¢rnani¢ lp()nlbIIlTi¢8 s¢rii)u4ly. Thi%. Lvmbined lIh IJUT I'Lry iommittld slull" gr()up, medn that M'¢ arc W¥ll placld ti) Lonlinuc adapt 10 ihL Lhallenge¥ Ihat arL prLSLnlcd wilh lubding. ini¢rnatii)rtal conflicl and chaD8ing policics direLiiveiTr from Ix)ih ihe Wesunin%tcr and Sa()111sh CjovLrnmLlli.4.
.STAND International Trustees, Annual Report Year cnded 30 November 2024 Financial reiieH' Whilsi in tnnsition Irom receiving fundinbi and %upp()rt Ir()m scvcral Europcan programme4 we were suLLL%slul in 8ecuriiigv money from the We4imin%ter gTovernTn¢ni's prngrammL which was inlended to replaie .4cI"cral of IhLSL progyramniL%. Th¥%c pr()JiLi% arL schcdulLd 10 bL dLlivcrLd in 9024;'25 Reserves policTr' The Board ol. truslces has examined th¢ charity'5 requirements for Teserves in libhi of the malts risks to the orgFdni%ation. li hab esiablished a pDliLy whercby Ihc unreslTlCtcd fund5 not Lommilled 01 invcstcd in iangyiblc lixLd a%sLlS hLld by thL chariry should bL 3 monihs ol. ii.S LXPLndiiurL. ThL pfLscnl ILI'CI ol. re.4Ltv¢% available lo IhL Lharity thcrcforc falls .%ignificanily sh()ri of this iargFcl ILVLI. Although Ihc Strdlcg}' is io coniinue io build rcscrves Ilir£¥ugh planned operaiinbF surpluse%. Ilie B()ard ol. ttystccs is wcll a,are Ihai li i_4 unlikcl}' Ihai Ihe target ILvel Lan bL ie41Lhed in thc lore%¢¢ablc luturL. Plan5 for fulure periods STAN[) InlLrndiioniil plans to coniinuL 10 dLvLlop nLW fLlaiionships with dll Dr its sldkLhDldcrs including pannLr urgiani4dtiuns and volunteLrs. In ?0241?5. WL will Luniinu¢ to build araicgic relationships w'ith a nun)bL T ()I' (liflLrLrki stakLhnldLr8 Lwili ai SLOtland and abroad. and nurturL th¢%¢ in OTdLr lo dLIivLr gi{)()d qualjry cxpLriencLS for LearnLrs whils1 dlso cnsuring that thc voiLc of ttlose wc work with is Ji lh¢ Lorc ()I' our H'ork.
STAND International Trustees A Thnual Report Year ended 30 Noi'ember 2024 Tru5tees' respon5ibiliile5 5tatemeni The trusiees are responsible for preparing ihc Iwsl¢¢s' r¢wJrt and ihe financial SmentS in a¢xordancc with applicable law and Unired Kingdom Accounting Standards {United Kingdom Cicn¢rally Accepted ALcouniing PraLItLel. The lau. applicablL to charitie% in Scoiland rL'quirL% ihi charii!. Irusiccs io prcpar¢ ItnanLial %tytemLnis for cach ycar w'hich gii'c a truc and (air i"icM' ol- thL SlalL of dffdirs of thc chariiy and of thc iniomin resources and applicarion of resourLes. of ihc charttv for Ihdi period. In pr¢paring thcs¢ financial statcmcnts, th¢ In15teLS are rLquired io.. selLCI suiiable accouniing policiLS and ihcn apply Thcm const%ienil}'- obs¢TVC ihc mcihi)ds and principles in applicablc Charilies SORP- make judgmenis and aLcouniing esiimaies rhai are reasonablc and PTud¢ni: slate wh¢th¢r 4ipplicdbl¢ UK AccounLing Siandards havc bccn follo.¢d. subj¢¢i t() any l)aLerial d¢partur¢s discloscd and cXpln(d in the financial sthiemenis.. prcparc the fitwicial siatrmcnts on th¢ going concern basis unless ii is inappropriarc to prcswnc that the chariry will continue in operaiion. The iruslLes e responsible for kccpingy ade4Udtc aLcouniing rcLords ihai arc suffiLicnt to sh•w and cxplain Ihc chariiy's rransaLiions and disclose 'ITh rcasonablc accuracy at an!. Itm¢ ihe linanLial wsition of IhL Chari1 and LnablL IhLm io en%urL ihai ihc financtal siaicmcnis cotthplv with the L haritle% and TrustLes Ini'estmenis ISLuildndl Ail fj005. Ihe Chariry .4Lcounis (Scoilandl R¥gulati()ns 21K)6 Ids amended) and the pruvisbons of the charily'S LLinsrilUlion. TheN arc also rcstKJnsiblc for feguardIng th¢ asse1% of ihe chariiy and henLe lor iaking reasonable %ieps tor ihe prci'cniion and deteclion ol. Iraud and other irregulariiies. Disclosure of information to ihe #uditur A5 far as ihe ITU51ec5 ar¢ awar¢, ai lh¢ tim¢ the repun apprui'ed.. thcrc is no rclcvant infornialion of u'hich ihc charity's auditor LS unaware" and thc irustccs hai'c iakcn all ihe sieps ihai Ihc!- oughi to havc thk¢n as Irustec8 in ordcr to Inake thcmsLlI'es a.are orY relLI'ani audii infL)rniaiJon and IL) LSLiblish ihat thL charity's audiloi is *warL' of thc informaiion.
STAND International Trustees, .4nnual Reporti Year ended 30 November 2024 Th¢ tru%ic<%' annual r¢p()n approv¢d un 4ugusi 21125 and hchalf ofihe bi)ard df irusices
STAND International Independent Auditor's Report to the 11embers of %TAYD InternAtional Year endi.d 30 November 2024 Opinlon We have audiied Ihe financial stalcmcn15 ()I' STAND In¢crndti()nal IihL 'Lharily'l lor the y r cnded 3n NoN'embLr !0?4 whiLh LDrnprisL lh¢ siai¢m¥nt ol. financial aLtiviii¢%. %lalcm<nt ol. linancial pnsition, %(aiLmLni i)l- LJ%h t1()% and ihL rLlcllLd ncilLs. inLliidingF d %uiiimary i)f %ignifiLant acLI)unling p()IiLiLs. ThL linanLial rLPI)ninb) fran1L'vrk ihai bLLn JppliLd in ihLir prLpdfdlii)n 1% dppIiLable law arnl L'nii¢d Kingdiim ALL()uniing Sun(Icird.%. inLlu(linb F"RS 111! l-h¥ P'inJnLidl RLPOrting Stsnd41rd appliLall¢ in ihe IJK and RLpuhliL ()I' IrLldnd i UniiLd KinbidL)m GLnLrally ALLLPILd ALLouniinb) PrailiLLI. In our ()pini(In th¢ fin#nLial %t41¢11)cnls'. ¥ll'L d IfuL dnil Idir VILW ol. the 41411¢ ()[ IhL Lhurily's afl4iif% d5 30 NL)I'¢mber 21124 d•d uf il inLuniin¥ ie%our¢LS and appliLuiiun ul-r¢5uufL¢S, inLluding 1¢% incomc Jnd ¥xp¢nditur¢, lor ihc y¥ar IIILll Lndld., havL tK'Ln pr()pLrly prepaTLd in aLLordanLL wilh UnitLd Kingdi)m (ieneTally ALLepiLd ALLY)uniing PraLIILL', hawL bL'Lll PT¥parLd in aCLI)rdancL with thL rLquirLmLni$ of IhL Charities and I'rusiLL Inv¢.simLni I %LI)Ilundi Ail 2111TrS Jnd rLgyulalii)n 8 1)f Il)e C'haritlLS ALLounl% I%LI)¢lJndl RLgiul£ili<>n.% 20116 las amLndLdi, B*si% for opinion WL LiiniluLicd (iur audii in aLLordanLL with IniLmaii()nal %tandard% ()n Auditing IIIKI I I%A% I IIKII and dpiiliLcihlL lJw'. ()ur rLSPI)n%ihililiL% undii Ihi)%L %lJnduid% ar¥ furthLT di%irihiLI 11) IhL 41udili)r's rLSPI)IisII)IliliLS 1()r IhL dudii ()I' lh¥ linunlial 4ldl¥mLni4 4LLIi()i) ()I'iTrur rLp()rt. WL dTL IndLpLndLnl (Il- tl)L Lhiiriiy in aLL(IrddnLL Miiih IhL ¢ihiLdl rL4uifLlliLnl% Ihai arL ILILvani ti) l)UT dudii i)I' IhL litsJiiLial tcilLIIILlli4 in IhL IIK. inLludin¥ Ihc l.-RC" % l.Il)iial Stcindard. 41nd 'L IiaN'L liillillLd (iur <)IhLr tihiLuI rL%piirisibililiL% In dLLorddllLL w'iih IhL%L fL4uifLlli¥nts. Wi bLliiV¢ Ihdi IhL dudit Lvid¥i)iL W hilVL iTrbluincd 1% %ul'fiLicni anil Jppr()prLdlL l() pr()VlLIL d hdsi.4 lui- uur Iipii)ii)11. Conclu4loni relatlni to iolnR concern In uudltln thL findllLlcil 51dlLll)Lllis, w¢ have ¢(TrnLludLd thal th¥ Iru%lLLS' USC i)I' thc going L()nLLr ()f JLLI)unting in tl)L prLp:Irdiiiin (Trf IhL fiiiJnLi¢LI .4lJlLni¥iii% Is Jppn)pricltL. basis th4 wi)rk WL havL perlomiLd, we h1VL nul idLnlifiLd any malLrial un¢ir¢ainliL4 rLlaikng lo Ll'¢nts i)r Liindiiions ihal. individually ()r L()IlcLlJv¢ly, may Lasl si¥niliLanl d(iubi ()n IhL Lliarity'5 ability Io Loniinue a5 d guing ¢vncLrn for a pL'riod ol'al ILasl iwelvL' munihi Iroin when ihe linanLldl stdiewLnis arL auih()riSLd lor i44uL, Our rc4paniibililie% and the respiTrn4ibiliiie4 ol. the tnJ%lee% Uiith rL4P¢¢t Lo g()ing Lonccrn are dcs&ihed in th¢ rLlcvanl %LLlii>ns ol. IhiN rL'TKTrrl.
STAND International Independent Auditor's Report to the NleTnber5 oc STANI) Internationthl Yegr ended 30 November 2024 Oiher Infi)rmati()n The oth¢r infonnalion L()mpri%es the in117mi4li()n inLlud¢d in Ihc annual rcport. uihcr ihart ¢h¢ linanLial SIL2tem¢nt4 and ()ur audii()r'% rLPOrt thLrLI)n. The Irusl<L% arL resp()nsJblc lor thc i)¢her inlormatsnn. ()ur (Ipinii)n 01) tliL linanLial %lJlLmLnis doLS ni)l LIIVLT thL oihLr inlonnaiii)n and. LXLLPI C(1 T, LxtLni oihLfwi%L Lxpliiiily siaiLd in iiur rLpori. we dii nL)i exprLS% any lonn ()f as%uranLL LonLlusii)n IlLrLon. In c()nnLcti()n wilh i)ur audil i)f IhL linJJiLi411 4latLTnLni4, ()ur rL4p()nsibiliry 1% l() r¥yd IIL i)thLr inlormiLlii)n dnd. in d()Ing? j(). Lonsider wliLihLr thc. ()IhLr Inl()nnati()n 14 malcrially inconsisicnl With ¢hc rinaniial sialLinL'ni% Iir (iur kno7LblL ()bidinLd in ihL audit ()r uiheTwise appears io tK' mhiLrially mi%%iatLd. Il. idLniily %uih mJiiriJl inL()n%i%l¥nLl¢S (jr dpp&rLni maiLrial mis%talLm¥nt%, WL aTL TL4uifLd to dLILni)inL wI)Lihir ih¥rc Is a niJiiriJl ii)isslulLnieni in IhL linanLial 51dlLinLnis ()r a malLrial IniNslalLinLni (Il-Ih¢ ()Ih¢r inl()rinali()n. Il.. ba4Ld on IhL w()rk WL hdv¢ tKrl()nn¢d, i¥¢ L()nLlud¢ ihai Ih¢re 14 4 n)dlLrial 1ii14%latLiiILnt lil- Ihi% i)Ihcr inlunnJiion. w'e arL rLqUITLd to rLIH)n Ihdl laLI. Wc. havL n(Iihingy lil rLpon in this r¢uard. l#tt¢rs nn whlch we arc rl'qulred to repoTt bi. exci'ptlon In Ihc light (If ihc kni)wlLdb¥L and iindLr4idndinbl (If IhL Lhdriiy dnd it% Lnvir()niiiLni ()hiaincd in lh4 Ll)ursc ol'ih¢ #udil. wc hav< no¢ ideniiliLd mdlLriJl mi%%lJlLIIILnls in IhL Irusw'es, rerrt)n. WL hai'L n(Iihinb) 10 fLPlIrt in rL%pLLI i)I'tl)L li)11()wiiig iiiollL T.% Iii fLlaii(In tl) P1)Ill) IhL C'hiirilicl A4ci)unis I.%Lii(lundi IILgiula¢i()ns ?11116 Ids dl))LndLdi rLquirLs us 10 fLPL)n i() y(iu If. in i)ur i)pinion'. tlIL Inliiniialii)n in IhL ¢nisiLL%' f¥P()ri 1.4 inLI)n4i.%lLni in any illalLriul rLspLLI with IhL filanLial adL4UdtL acL()uniing rLL()rd% havL no¢ bLLn kLPI: ()r thL lindn¢i&l 4lJlcmcnl.s arL not in agrLLmLnl with IhL aLL()unling rLL£)rd% dnd IhL fLiums' aod WL h41i'L n()l T¢ceivLd all ihL inlorniati()n an(1 LxplanallnTIS WL fLquifL li)r IIUT audii. Re5ponslblllilLis of truste¢4S As Lxpluin¢d ninrL lully in thL Irus¢CLS' fL¥P(>n5ibiliiiL4 %la¢LmLni. Ihc IruslLLS dfL' rL5P()n5iblL Ibr the PTLPdrJii<)n ()l-tli¢ Iinaniial %ldtLmLni% an(1 li)r hLing> saiisliL'(l ilidt IhLy gii'L' a IruL and Idir view. dttd lor suih iniernal L()nirol a% thl Iru%lLL% (ILl¥riiiiiiL Iq l)LIL'%4ary io LllciblL IhL pfLparaiion ol. linlnLial tdlcmcnl% ihat iifL IrLL Iri)m nidl¥rial nii%%lJlLliILiII. whLihLr duc li) Iraud Iir Lrriir. In preparing IhL financial staiLmLnis. thL truslLe4 arc rLSPI)n%ihl¢ li)r a%%L4sing th¢ charity's abiilti. to ¢()niinuL a% a g?i)InbJ Ll)llLLm. di%ili)%ing, as appliLJhlL. InJllLrs rilalLd Iii ¥uin¥ Lonccm dnd 1151 Ihc g()in¥ LollLLrn basi% ()l- JLLI)uJilingT unlc5% IhL iru%¢¢L4 Lithcr intLnd i() liquidaie the Lhariiy or io dse 1)pLrli()ns, vr n() rLuli%tlL aliLriiaiivL bu¢ l(1 (Iii %(1.
STAND International Independent Auditor's Report lo the Ilembers of ST AND International Year ended 30 Noi'ember 2024 Audltor's respoDsihililies for the audit of the fin¥nci81 sl¥lemenis Our obJeLtives are iu obtsin aSonAbl¢ assuran¢¢ aboui whether Ih¢ financial siaiemenis as a hole are Iree Irom material tni%stal¢mcni, whcih¢r to fTaud or errol. and io issue an audiior s rLTJon thar inLludL% llur Opinion. Rca%onablL issurancc is a high l¢vcl of a%4urknL¢, bui i% nL)l a gvuardniLt Ihdl dn audit LonduLled in aLLOTdanLL 14.ith IS..ls ILKI .11] alua)'s deicLI a Inaicrial misstalcwncnl whLn it ¢X15ts. Mi%.%ialemenis can ari%e from Iraud or error and are considered maierial if. individually (T in ihc aggFregvialL. thL}' L()uld rL&%L)nably bL exLLed io influLnLe ihL LLonomic decisions ol. U%Lr% lak- on ihe ba%is 1)f ¢l)esL. financiJl sldlLmLnis. Irr¢TulatI¢l¢s. including fraud. are insiances of non-compliancc uith laws and rc¥ulalions. Wt dcsign proLcdurLS in linL ii'iih i)ur rLswll5ibiliiiLS. ouilinLd atrx)i'e. i() dLILLI maiLrial ii)issiaiemLnis In TLSPLLt ol- IrrLbiularili¢5. iniluding fraud. Thc cxlcnt lo .hICh our procedures are cap#blc of dtieLlinb irr¢¥ulJrili¢, iliLluding Irdud 1% delailLd below.. ai the plannin&T siage. we b?ait)ed an undersianding of the legal and regulatory. framework apbiicablc lo ¢hL chariiy and Ll)nsidLred ihL risks ()l-aLl% by Iht Lharity 'hICh were conirnT>' io ihe applicable laN'% and rLgulaiions.' IN'L di5¥USS¢d amongsi Ihc cngagcmcni tcam ihe idcniificd laws and regulaiions and remaintd alen l() any indilaiivns ()I' n(Jn-ci)mplianc¢. during Thc audit. WL fiKu%Ld on arc&% ol. law% and regulaiion% thai Lould rc&%onably bL Lxp&'tcd lo havL a matLrial LffLLI ()n IhL findnLidl siaiLmcnt% Ihrougih di%LUSSlI)ns with IruslLLS and rLVILli' ()f minuies ol- IruslLes' meLiing% In ih¢ yLar. WL alsib L(In%idLred thosL oiher law's and rLguldli(ms 11)at have a diTeLI impaci on the picparaiion (Trl- lintsncial 4iaiemenis: WL inquired ol-IhL iru41¢¢.% w'hLihLr ih¢y hav¥ kni?wl¢d&vL (If any J¢iual. %uspL¢i¢d or allcb?Ld Iraud.. 'L di%LussLd #imilngsi thL ¢n¥a¥Lniinl IhL risk i)f frJud suLh as ()pp()rtunitiLs lor frdulLnI mdnipulaiion ol financial 5tal¢menls. B<LdUSe of the inherent limiiaiions of an liudil. Iher¢ is a ri%k ihai we will noi d¢i¢¢t #ll irr¢gullriiiLS. including those ILading iu a muicrial mis%tai¢m¢ni in Ihr financial siai¢mLlli% (Trr nun-LuinplianLt wilh rLgulJiion. 'fhis risk incr¢J5 Ihc morc Ihat ctjmpliancc 'ITh a law ijr rcgulalion 1% rLm()I'LIl Irniii thc Li'Lni% dnd irJnsdLiivns rcfl¢LILd in ihc finanLLal slJlLmcntS. ds w¢ will IK. ILSS likcly i() bLL(TrmL UW41re ()t' in%ianLe% ol. niTrn-LomplianLe. The risk 1% al*0 grvdier rc¥drdin irrebiulariiies (KLurring due io Iraud rath¢r than crror. as Iraud inioli'¢% inienii()nal ¢()nc¢alm¢ni. l()rgvLry. ¢ollusion. omissiln Iir misrLpfL5Lnialion. A% part of an audii in acLordance wilh ISA$ IUKI. w¢ ex¢rci5c professional jud8inenl and malnlain professional sccpiicism throughiyui ihc audil. W¢ also.. Identify Jnd thc risks (Jf maierial misslalern¢ni of the financial slaiements, whether duL 10 fraud ()r Lrr()r, desibin and rKrf()mi audit priKcdur¢s rcsrMinsii'¢ to thos¢ rilks, and ohtuin audi¢ ei'idenLe Ihal 1% suffiii¢nl and dppropridl¢ to pri)vidc a basis fur our opinii)n. The ri%k irf nol dLieciing a mai¢rial misiiaicmeni rcsulting trom fraud is highcr than for one resuliing from ¢rTOr. a% Iraud may ini'oli'c Coll10n. lorgcry. intcniional omi%sions. misrcprcscntations. or the ovtrridc ol- iniLrndl ci)ntrol. Obtain an understanding of inlcrnal contml l¢vant In th¢ audil in ordcr tn dcsign audit procc that arL appropriaic in the ¢ircumsoncLs. bui ni)I fi)r thc PUryKiSC nf cxprissing an iipinii)n i)b ihc effeLriveness of the iniernal control_
STAND International
Independent Auditor's RL'port lo the 1lember5 of ST AYD Inlernalional I
Year ended 30 November 2024
.i'alu£Trtc thi appri)pri<ilLlILSS of dLLuunling wili¥iLS U5Ld and ihL fcdsonablLllLSS of aL¥ounling
e%iiinaies and relaied disi105ures made by the Iru%iees.
{ iinLludL ()n IhL appr
STAND International S¢temen¢ of Financial Actii'ities Year ended 30 Noi'ember 2024 2024 R¢stnLi¢d funds Tot1 funds Tutyl funds 21123 Unre%triLILd funds ole Incomc And endoM'mcntS 838.499 838.499 Tol81 Income 838.499 838.499 19,711 Expcndliure b.xpLndiiurc i)n Lharilable aciii'iiies Total expenditure 1.020.166 I,ni8.9.19 420.770 18.773 1.020.166 1.0314.93 211.770 el le¥pendlturel/lThcomv and net moi'emLni In funds IIX.7731 IIRI.667) Reconciliation of fund$ Tiitsl funds brou¥ht r()rward Totgl funds carried forw'ard 69.735 4411,X15 5itl,550 3 Iy.609 5111.550 50.96 167.14X 3111,110 ThL %iaiLmLni of financial actll'llicl inLludcs all and lo$%c% r¢¢ognivd in th¢ ycar. All inLiTrmL dnd Lxp¢nditurL dini'¢ from ii)ntinuing Jllii ili¢s Tht holes OM p%t5 14 ¢0 23 Part of ihtst finDcl21 stitmt7bts.
STAND International Statemenl of FinAncial Position JO1Sovember 2024 2024 21123 Fixed a55els TanbTible fixLd as%Lts 13 9.543 | 17,143 C.urrenl assels DebiL) Cash at bank and in hand 14 13.)39 4114.167 464.015 191).126 Sy7.70 6$4,141 Credilors: amounts fAllinR due ithin ODe lear 15 ?89.139 15? 734 el currenl 455et5 3011.567 $01.4117 TotAI asseis less eurrent IIAbllltSes 318.110 518.-550 et a55ets J18,110 518.550 Funds of the charits. RLslriLILd funds UnresiriLted lund4 161.14y S(i.y61 448.515 69.7_15 Tolal chariti funds 17 318.110 These financial %taiLm¢ni% .r¢ approit¢d IhL board of (rusiees and authoriscd for issuc on ?9 August The otC5 on palef 14 ID 23 fom pxrt •f Ihcst 51xIcbrmi5. 12
STAND International Statement of Cash Flows Year ended 30 November 2024 2024 2023 Cash floM5 from operxting activitie NLI Icxpcndilurc} inLOIIIL {?00.440) 198,941 DLPILLiJlii)n i)f tdngiblL fixcd a55Cts ALLed cxpcnse 7.6110 126.258 7.600 6,971 C'hungel in. Trade and other debiors Trade dnd other Lr<ditor 350.476 111.147 (Y6.4781 32,09 Cash generaied Ir()m opcration5 Nci Lash from operaiinbr aLliVltie ?94.041 149,132 ?94.041 149.131 Cash flnws from investln% activlties 110.0891 Nei Lash used in inK'L.4ling ac¢ivitics 110,0891 Yet increase in cash and c8sh equii'alenls Cash and cash equi%'alent5 At beginning of )'ear Cash and cAsh equialentS 41 end of )'eaT 994.041 190.126 i J9,043 51.a83 4R4,167 i (X). l The hDte5 011 PXRes 14 to 13 form part of tht5o Ilnan¢lAI siaiements. 13
STAND International otes to the Fingncial Stgtements Year ended 30 November 2024 Gener*1 information ST AND Iniernational is a public benefii eniiry and a rcgisicrcd charity in Scotland. Thc a(Ilress of th¢ principal offlce is SU1 8 Enterprise Hous¢. Siraihk¢li'in Place. Kirkinthlloch. (J66 1 XQ. Siatvment of ¢ompllance These financial 51aiem¢nts hav¢ bcen prepared in complianLe wilh FRS 102. The Fknancial Reporting Standard appliiablc in th¢ LJK and ihe Republic of Ireland.. ALcounirnbi and R¢poning by CharJii¢%' Siai¢m¢ni of Recommend¢d PraLiice applLLable io charilies preparing iheir acLounis in accordanLL I4"Ith ThL Financial RcN)rting Siandard applicablc In thc UK and Republic oflreland -11 and ihc Chariii¢s and Trustee IFRS 10? I leff¢ciii'e l January. ?0191. Ichariiics SORP IFRS I O? Ini'csimcni (Scoilandl Aci 21Kli and Ihe Charii}' Accounts (Scoilandl Regulaliun5 20IKI las amendcdl. ThL charit%. ¢on%liiuies a PLtblic benLfii eniiw as delined bv FRS I O? Accounting policies B85i$ of preparation The findncidl 51diemenis hak'c been prepdred on the hisiorical LOSI bdSIS. as modifiLd by Ihc realualln of certain finanriAI a55¢1s and liabiliiies and invesimeni prupenies measured at fair 'aluL through incom¢ or CXPLndiiurc. Th¢ financial sleMentS are prepared in sierling. which is ihc functional cuThency of ihc cnlily_ Going Concern SubJLCi 10 ihe Loniinued European funding ihere are no maierial uncenainiies aboui ihe cntY'S abiliiy io Luniinue. Disclosure extmptions The Lniily %ali%fi¢s ihc criicria of ]ng a qualify'ing Lnlity as dclincd in FRS 10? AS %uch. advanthgc has beLn uken ol- the fvllowing disLlosure CXLmpiions ai'ailablc undcr paragrap 1.12 OI-FRS 1112". (al Disclosures in r¢sP¢Ct of financial instrwn¢nts hai-e not becn pie5ented. Judgements and K'ei sources of tsiimation uncertaint!. The preparniion ol- the fithancial %tsteTnents require% managvement lo make judgFemen15, e%tim411es and assumpiions Ihai aff¢ct ihc amounts rcportcd. Th¥N¢ Lslimal¢s and jud¥m¢t arc contiallY r¢]¢'¢d and arc bascd on experience and othcr faciors. inLluding expccthiions of fuiure cvcnts that ar¢ b¢li¢vcd io be reasonable under ihe circumstsnces. 14
STAND International oles ID the Financial Si¥temenls (¢Vli**e4) Year ended 30 0Vember 2024 Accounting poliries Fund accounting Unrcsiricted fuTrds are those whiLh can used w'ithin thL company's objLCtik'cs. at thc dlscrction of Ihe t)ireccors. Res([ed funds are ihose whiLh can only be used for panicular resiricied purwses wlihin thc companv's objeLtive%. Funds are re%triLted m.hen iheir pur]xTr5e is 5peLified by Ihe donol. by Ihe iems Ul-an appeal or w'h¢rc ihcy ar¢ rai4¢d lor a particular putFxJse or project. Incoming resources All inLome is included in th¢ statcmeni of financial aclii"ilies when the chariiy is eniiilrJl io ihe inLom¢. an). performance r¢larcd conditions attached hai"e been mel or are lully wiihin tha control of ihL Lhatiiy. the iniom< is considcrLd probable and the amount can bc quantifiLd wilh rL&iunable accuracy. Thc following STL]fIC policics ari applicd ts) panicular catcgorics of incomc.. Donaiions are included in full in ihe staiemeni of financial aciiviiies when re£eived. InLome from gianis. whe[¢ r¢laled io p¢rfomiance and speiific deliverdbl¢s. ar¢ ac¢ouDted for as ihe chariiy edms th¢ right io runsideraiion by ils perfom)ance. Resources espended L2abililics arc rLcognised as rL50ufLLS expcndLd as sn &$ ihLrc is a Icgal or Con5Cli¢ obligation Lommiiiing ihe charii). lo the expendirure. Resources expended aLcounied for on an accruals bls. ResouiLeS ¢xp¢ndcd are allocaied i() the particular aclifv'it). where ihe cust relates dirLLily io thai activity. Expenditur¢ includes any ariributhble VA T hich cannoi be reco&'ered and is allocaied between.. Charilable activiiies comprise ¢OSis incurred bv ihe chariry in ihe delivery of ils servi5 and activiiics. All costs are allocaied beiween expendTDJre caiegories of ihe slemen1 of financial aciiviii¢S on a b&%iS designed 10 relleci ihe u%agc ol- the re50urcc. Costs relating lo a particular actidt}' are allocaiLd dirLLII)': others arL aprM)rrioncd on a usagT¢ bLsis_ Operating leases Lease paymenis are rccogniqcd as an cxpcnsc oi"¢r ihc Icasc l¢rm on a slraight-line bas. Th¢ aggreale bLnclil ol. le3s¢ inccniii'cs is r¢¢ogni5cd a rcduciion to ¢xp¢nsc oi'cr Ihc ILas¢ icrm. on a siraight-linL basis. 15
STAND International Notes to the Financial Statements Year ended 30 Ilovember 2024 Accounting policies Tan2ible asseis TartLb]l assets at¢ initiallv rccordcd at cost. and subscqucntly statcd at cosi Icss any acLtsmulaicd depieciatiun and impainncni lossci. Anv iangible asscis carried ai rci'alued amounrs are rccordcd ai ihL fair i'aluL ai ihc da(L of rLI'aluaiion Ic&s any subscqucni accumulaicd depreci4tion and suh%¢qucnl accumulaiLd impJim)Lni losses. An inLredse in the carrying amouni ol. an as4ei as a result of a realuatIo11, 15 ieL()gynised in oiher rLcognisL.d gain% dnd l()kscs. unlcss il rci'¢r%¢s 3 chargc for impairnicni ihat has prcvil)IY bccn reco&Fnised as cxp¢ndilurc .]lh1n ihc stsicmcni of finaniial aLll&'l¥iCS. A dccrcasc in the carying amuuni vl. an as o resuli of rcvaluaiion. is rccogniscd in oihcr r¢cognis¢d gains and losses. ex¢¥pt lo u,hich 11 offsLiS an). pre%'ious rei'aluaiion gain. in H'hich case ihL loss is sho wiihin othcr rccogniscd gains and losses on the siaiemLni of financial aLiiviiies. Depreciation DeprLciation calculatcd so &s io UTiiC off ihc cosi or valuaiion of an assci. Icss lis r&sid l i'alu¢, ovLr lh¢ useful ¢conownic life of that assct as follows= Equipment 25 /ty Straight lin¢ Impairmeni of filed assets A rci"le. for indiLaiors of impairn)eni is Larried oui ai eaLh reporting date. with Ihe rLL verable amouni bcing esiimaivd where such Itl£alur¥ exisi. WhLre ihe carrying value exLoeds ihe rLLo¥crnblL amouni, thL ass¢1 is impaired aLcordingly. Pn'or impairnieni% are a140 rei i.Ld for p()ssibl¢ TCVCt&il at cach rcporting daic. FOT IhL piirposL's of impdimjent ies1inbY. H,hen li is noi possiblL io eslimaie Ihe reLOI'erablL amount of an indii'idual assLI. an esiimaie is madl i)f ihL recoi'LrablL amouni of ¢hc cash-gLnLrating unil to which (he assei belungs. Th¢ Sh-generatiftg unil is the smalles( ideniifiable grvup of asseis ihai includes the iSSLi and gLncraiLS ca$h inflows thai largcly indcpcndcni of rh¢ cash inflows Irom oihLr assLIs or groups o(asscis. Flnanclal Instruments A linancial assci or a financial liabiliiy is recognised only when ihe enlity becomes a party to ihe contractual proi'isions ot-thc InsirumL¥Jt. BLsic financial insirumenis are initially recueni%ed ai ihe amount receii'ablL or parable in luding any rclatcd tran.%aLiioll LOSIS, unlLSS ihe arrangLmLni eonsiiiuies a financing [ranCtIOn, w'hcrL li is rcLogniSLd ai IhL pfL5Lni value of ihL. futurL' Pdvmenis discounied 411 a markei rdie of ini¢xes1 for a similar debi insirumeni. Curreni ass¢ts and iurrcnr liabiliiiLs are subscqucnily measured at the cash or other consithration exp<Ltcd io b¢ pai4J or rcceived and noi disLuunied. 16
STAND International Yoles lo the Financial Si#tementS Year ended 30 November 2024 Accounting policles itaAtiAw41 Dvflned contrlbut5on plans Coniribtsiions lu dLlinLd Loniribution plans arL rccogniscd as an ¢xpcn5c in thc pcriod in 4hich lh¢ rclaicd SL Tr'ICL is proi'idLd. Prepaid coniribuiiuns are recugnised as an assLi io ihe exiLnl ihai Ihe prcpaymLni w'ill lead io a redu¢iion in future paymenis or a cash rLfund. l.'hen Loniribulion4 arc noi expeiieil ¢0 be %ctTled w'holly within 12 monihts ol. the ¢tl i)I' Th¢ rL'pLJninb ddtL in whi¢h th¢ ¢mpl()y¢¢ r¢nd¢r th¢ r¢lai¢d %¢n'ii¢, lh¢ liability is tn¢a4ured i)n o di.%LI)ulliLd pris¢nl i'aluc hasi%. ThL unwindingi ol" Ihc di%cnunt Is rLco&yniscd as an Lxpcn period in whi¥h il arise5. Donatlons and le%a¢les Unrc8iricied Funds Re4iriciLd Tol41 Funds F unds 2U24 Don)Itlons th)ndlii)ns Cprxn15 lirants rLLcivable 14.111.499 &3X,499 11.111.4y(J K4¥.4(Jy Unresiricied Resiricied Toial l.'und Donatlons 1.775 1,775 Grints CITJnis r¥Lcivablc ,117.93 7.936 1.775 .117,916 17
STAND International Yotes to the Financial Siatements Yegr ended 30 0vember 2024 Expenditure on ch4ritable aclii'i¢ies b)" ftsnd t!"pe Unrcslricied Funds Resiricied Total Funds 2024 To creaie i'ibrdni communiiies in this country and abruad ihdf are fair. susiainable and Inclusive for all Suppon LOSI5 X47.R4 17?.320 847.846 191.093 18.773 18.773 ,010.166 1.038.939 Unresiricd Funds Resiricied Totd FutLd5 023 To ¢[eat¢ %'ibrani communit1¢5 in this Louniry and abroad thdt are lair. 5usiainable and inclusive for all Support cosl 7.1.195 11.730 7.1,195 247,575 25.X45 1194.Y25 92(1.770 F.Ipenditure on charitable actiiitie5 b)" aciiilii" Th"pe Aciiviiies widertaken dir¥xily SUprt cosis Total fund5 2024 Totsl lund To LIL411c l'ibidnl Lommunities in this cDuniry and abroad that ar¢ fair. susldinable and inLlu%ive loi all Goi'crnancc cosls 847.846 182.693 8.400 1.030,539 8,400 3,210 1447.84 191,093 1.11.18.y.4(J 9>0.770 Anal)sis of supporl costs Support cosis Toll 2024 TO 2023 Siall-cosis Prcmises GLnLral otTILe F indnL< LUSI5 Goi'crnanLC cosls ManagcmLni cosis 11111.147 11111.147 57.60? 1.544 7.60(1 8.4(111 7.800 I *x,098 11,576 10.305 7.600 7.560 1.544 7.600 8,400 7.800 iyi.uyi 247,575 18
STAND International Noles lo ihe Financial Statements Year ended 30 Nuvember 2024 et lexp¢'nditure)lincome Nel l¢xp¥nditurcllinLI)Ine is staled aftcr ihar¥inglLrLdtlinul'. 2024 ?023 DLpreciaiion ol. ian&kiblL IIxLd assLIS 7.AOO 7.600 Auditors remuneration 2U24 2112.1 -LLS payablL lor ihL dudii ol'thL linan¢ial siaiLniLni FLLS Pdydbl¥ for oihLr non-dudi¢ 4LrviLCS 4.0110 4.40U -I,hoo IU. Starr costs Thc ti)lal %¢aff Li)sts and employLC bcnef115 for Ihe reTMlrting pLri()d are analy%Ld as follow 21124 2112.3 Iges and salariLs 1>11,912 !,74h 3,4511 l.n)pluy¥r ¢Dnlrit)U¢i()n% l() p¥n%ion plan 2.6S IIIX.147 ThL' averRg?e head Li>unt ()I'employe<4 durinbi the year WR4 %1?02.1,. 91. The ai'erh&ie numb¢ liniL Lqui¥dlLni LnipliiyLL% diiTinb IhL yiJr 14 analy%¥il J4 li)11(?w4'. 21124 2023 Adrnini%¢ralion Nil Lmpl()yee rLLcivcd empliiy'¢c h¢n¢lils ol'mi)re thun L611.IIIMI during the yeor121123.. Nill. I l. Truitee ri'munvr#tlon and expi'nses N() truslLL recLivLd any rLniunLraii()n (Ir rLiinbiir%LmLni of cxpLn%L.% Irom IhL Lharity12U23 + £Nill. 12. TrMn5fer5 bctwL'L'n fund5 Fund% wLre irllnsl¢rrcd 'ithIn restrict¢d lund% ti) ¢i)vcr proj¢¢l ci)%t% in ih¢ y¢ar. A% the chdrity w'ill niJl be ()peraiinbi wiihin BLlarus fi¥r the fL)resecablc fuiure. the balanLe f this fund wa4 tran4lirred and %plii equally bL'iweLn Roiiicinia. 'I'urinb Traininby cind IhL unrl.rlL1Cd GLnLral nd.
STAIYD International otes lo the Financial Statements Year ended 30 liolember 2024 13. Tangible fixed sselS F.quipmcnt Tolgl Cost Al l December 2023 and 30 lob'tmber 2024 37,172 37,17? Depreciation .41 l DeLLmber 023 L hdrgye l()r ihe !'Lar At 30 Noi'embtr 2024 ?0,029 7,600 27.629 27.6?9 C'arnin2 amount A(30 Noi'ember 2024 9.543 AI 30 NovLmbcr ?0!3 17.143 17.143 14. Debtors 2024 2023 Other dcbtors 113.539 464.01 S l S. Creditors: amounts falling due within onc ycar 2024 2023 A¢Lruals and dcfcrrcd income Loan from Silvcr Sthg C.l.C 161.441 127.698 35,1113 1'.17.551 789.139 152.734 The loan fft)m Sili'er S¥ C.l.C is inierest fr¢¢ w'iih no sp¢cific terms for repaymeni. 16. Pen.%ion5 gnd other Post retirement benefit5 Defined contribution plans The amouni recognised in income or expendiiure as an cxpcn5c in r¢lation to d¢fin¢d contyibutiun plans was £3.45012023-. £2.6581. 211-
STAND International oles to ihe Financial Statements Year ended 30 No%'ember 2024 17. An4lisls of ch*ritablt funds Unr¢strl¢ied fund$ Ai l DccemiK'r ?0?3 At30 oi'ember 21124 Income Expendiiure Trdnsfers CiLncral funds 69.735 {18.7731 50.962 At l D¢¢eM.r ?0?? Ai 30 NDI'¢nibir InLomc Expcndilu Trnnsf¢r Cieneral funds 21.6Y3 1.775 125.y451 72.112
Y.7.15 Restrl£(ed fund5 Ai 311 Nomber 21124 I tk¢¢mb¢r Income Expendiiure Transfer HLlarus R(IMla I'uring Training R¥iiliLnLc 9.(K)O 5(J4.IM)O {$ I.I.IMKII 70.1430 -177.IIN5 1571).1)051 1441).?01 I 4.()?5 2fr.1,12.1 11.IY.4W 44X.M15 X.IN.4W I1.0211,1661 267.14 At I tk.cembL'r Ai mbL T 30No IncomL EXnd1(Url. TransfLrs Bclaru4 RiTrmania Turing Training RLsiILLn&C 151 ?fi51 64(1.?94 1?95.175} 138.1.?131 1?16.$371 14(Pfi.IX71 0.930 7,8f45 130.747 l.Y43 4.0$9 I l.y4_1 297.916 17.93 IX94.9!51 172.1121 44X,X15 21
STAND International otes to the Financigl .StalementS Year ended 30 0VeMber 2024 Analvsis of charilable funds The majority of grdnis received are based on a 'per delegaie, calculaiion including furnling for administration, scl up and preparaiion cosis. The Chariiy has been able io deliver Ihese sen'ices 'iih ihe assisiancL of v()lunlLers ai no co%1 io thc L ha[]1. Fundcr4 do not rcouirc r¥paynicnl or appareni sutplus¢s as a r¢suli of this us¢ of voluni¢¢rs. Puryoses of restTScted funds B<larus- Funding ¥'ulunteeringw work in Children's cenire in BelaTUS. Romania - Vocational and educaiional irdining in Romania. Turing Training - VocaiioIJal and ¢ducational trnLIILr]g. RLsilicnce- Supporting at risk pcopl¢ wor51 affcclcd by Col'id 19 pandcmic. 18. Anali'sis of nei *sse15 belw'een funds Unresiricied Funds Restricied Tolal bunds Fund. 2024 Tangible fixed assets CurrLnt assets Crediiof5 le85 than l ycar 9.541 538.341 (2RO,7391 9,543 217.706 lJlg,1391 59.362 IX,41M)I et asset5 50.96? 767.14¥ 318,110 Unrcstrictcd Fun(Ls Rc5trictcd Total Funds 2023 Tangible fixed i&%cls C urtLni as5LIs C-rcditors le55 ihan l ycar et asseis 17.143 576.846 {145.1741 7.143 654.141 1152,7341 77.295 17.5601 69.735 448.815 518.i50 19. Ana1Tr5is of changes ID net debi At At l D¢( ?023 Cash flows 30 Noi. 2024 Cash ai bank and in hand 19n.i?6 Y4.041 414.167 22
STAfD International otvs to the Financial Sialemen15 Year ended 30 Nui'ember 2024 20. Operatlng lese eommltmenis Th¢ ioial tuiurc minimum ILase paym¢nis under nOnelIable operaling leases lllc AS I'011().. 2024 023 Nni laiLr (han l )ear LdlLr Ihdn l yL4if lind IdlLr ihlin 5 yLars 7.-59h 116.7(A) 101.¢196 1 •4.356 103.996 21. Reltcd parties During IhL !'Lar. ST AND Internlnl'S PkL!'roll Cuiis werL #dii)inislL TLd by SIlvLr Slag L-. li)uil for ihL s'LtiT wa4 L" I IIX.14 1 1111? I L I IX.119RI. .%"I".AXD madc pa)InLnL 01. £9X.0011 {ry11:3 £116.0001 tuwards. Ihis sum. ThL balanLL owid 10 SilN'Lr Sia¥ (' [.(' ai IhL ycar Lnd dulc 15 L l17,fi1) ?11?.l Ll 17,5511. ST.4NI) Iiiiirnaiii)nal Lid paid £XIl i?1)11 £X6.IXMII 14) Silvcr StA8 C.l.C. for c&rer lup)rt eri'iL'¢S Nii amounts w¢re Vuisianding di ihe year end ddtc. 1% d iNsiee and Charily seLr¢tsry of ST AND Iniernalional and a dir¢Llur in Sil rS&g l)Iiringi thL >'Lar. ST AND IniLrnJII(Jnal paid L??.IMNI1 021 L•II.IMMII In /A)nL I)ui l)drtnL Tthip fnr training ex%¢1 ID reldiii)n ibi'ersea% pri)jeci%. The Imlancc i)wd i() )n¥ (Jut PartnLr%hiP ai ihL ycar Lnd dalL 14 £Nil1211?.I - £Nill. 14 a 1Thstee and Lhariiy ¥eLretary Df ST ANI) IniernaTional and a direclor in /. Pdrtner%hip. ¢ ()ui 23-
.STAND International Manaeement InformAtion Year ended 30 November 2024 'rhL. followlnR PRe5 nui f<>rm pri of the finanil#l slAtLbments. 24-
STAND International Detailed Siatemenl of FinanctAI Aetii'ities Year ended JO Noember 2024 2024 2023 Income snd endowments Dvntivns And leRCleS l)()nJiion Cirdnls rcLLlI'ablL 1.775 %3tl,499 1438,4Y9 Total income 113R.499 Expendltmre F.xpLnditur¥ on chrliAble A¢tli'liles 101.9.51 2.746 J,4$0 54.NSY 0,91? EmployLr's NIL. P¥nsion Lutsts 1,658 In%uranLL OihLr support L()s15 PTOjCLI LL)%I.¥ Audii Jnd aCLounidncy f¢¢s OihLr (IlTIL¥ LO.%¢ r)Lpr¥iialLI)n ALLiTrmm(Klaliun and fo Prolis%ional ILL% 113.6.15 -111.422 191.412 7.111)11 41}7 7Xy 7.111)0 7.hllo 1.0311.9J9 .770 Tot*1 expL•ndllure 1,03A.939 .770 Yet {eJpendlturellln¢ome ?(W.4401 19ll.941 25-
STAND International otes to ihe Del4iled Stalemenl of Finaneial Aclivities Year ended 30 i%ovember 2024 2024 2023 Expenditure on ch&rii#ble ¢tii'ities To Create i'lbr4nt communilies ihl$ rountn and abroad ihal 4re f4lr, susialnable and inclusive for all .4ciiviiieJ undertoken dirtcil). Suppi)rt cos15 Pr()jeLI LO81 Accommodaiii)n and f(KKI 113.635 131.472 40?.7519 193.43? 30X,203 171.500 847,846 73.195 Suppfjrt CO.fl. WagT¢% and %alarics Empl()Y¢ NIC Pcn%ion cost Rcn( In%urancc Prnjcci costs OthLT officc cos DepreLiaiion Prote%lOn31 fees 101.951 120.912 4.5?8 2,658 6¥.913 2,643 570 19.73_S 17.600 12.416 0.015 3,450 54.859 2,743 1.544 7.600 7,XIM 18!.693 C•overn8nce costs Acc()untancy f¥cs Audit Iccs 4.4(K) 13.960 ,3.600 8,4 Expenditure on Charitable ctibities l.11.1¥.919 92b.770 26-