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 ¢h*rln'
%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
A￿dItor
(iil)5(111 MLKeTTLII Hurriiw.4 1.iniilLd
('httrtLrLd ALc(iuniantb & Sidlui()ry AudiliTrr
l.-dinhurgh
EHI 2HW
Iru¢tur¢', Ini'ern*nce 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' indLpct￿ent ddvi%ors ￿,h(l JrL' ablL 10 Pro￿ldL
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¢'lL1￿c 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' (rus￿L.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 linn￿11￿. 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￿(l￿n 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 <nd. %T.4ND IniLrndiiondl w'a5 SLI up a% J s¢paral¢ ¢h4lriiy di ihe begiinniDb l)f i)r
20117. With ulliL¢.4 in l-Alinburgh and (Ilasgow. li wurks wilh young p¢opl¢ acru5s all of Scull￿d Irum
¢hL islandi in ¢hc N()rth and ￿.451 ti) ihL" mrdl Ll)mmuniiie4 In thL Si)uih.
All of Ihe yi)ung ￿￿pIC we wi)rk wilh have had eipcriencc of humelessne4s. drugslalcohol a(Idiction.
p()or mLnial hLalih. di￿bling physical health and low-ILI'el criminaliiy. BlC￿lu￿C l)I' (hL.4L ihLy
LXPLfiLllLL g7TLaiLr ha￿lLr5 11) cmpli)ymLnl and VLry' rarLly prob?Ti55 inti) lull-IirnL Ll))pl()vriiLni. A kLy
pan i)I' STAND'% wi)rk 1% l() 4di.anii LiIIiLnship b} LnLourabiing i'uluniL¢iin¥ in di%ddN'amtagLd
LommuniliL*. b()Ih ￿￿)￿VraPhiCal Lommunilie4 and LommuniiiL% ol-iniere%l. Wc rciruit. Irain and iupp()rt
vi)lunieLr% in this L(buniry and ahr()ad i(1 lakL part Ln a rangl iil'pr()JLLl%. WL Ihi% a% a way iiTr LrbPLTrwLr
SOCldlly lind ¢¢(Trn()miLiill>' LXiludL.d yiTrun¥ PLopIL li) fullil ihilr w)l¢niidl. iniL¥fdiL morL ￿1th ih¥lr Ii)cal
¢ummunitiLS dnd ihLreb!' reduLe iheir ri%k {)( 4()Lial isolaiion and enhanLe their cmploymcni
opp()nuniti¢$.
PrinLipally, ST ANI) allomi disadvJnia¥ed yuun¥ pL()ple io thcir lirsl-hund experienLL ()f bling
wiihL)Ut a hom¥, closc family knd li￿7a1 neiu'cbrk% io harncs4 ihLir tal¢ni4 and gLnuinL fLLlibg% (Ff
¢()mpJs%Èon and lo()k al way% Ii) a%4is1 lh1)￿ u'hn arc in similar %iiuaiions in ()Ihcr LounidLs by
dLVLI()ping ihLir (Iwn skills dnd %ifLngih5. This Lan includc rLnnidli()n lind LonsifuLliI)n w(7rk Iri %th()c)14.
urphana¥e% and insliluliuns fur exiluded Lhildren. adults and young disabled people or proi'iding bPVtIs
and LduLaiion aLIi¥'iIiLS for disadianiab7cth'di%ahlcd ¢hildren.

STAND International
Trustees, Annu#l Report IcyllliAw4)
Yegr ended 30 ￿01'ember 2024
Objectii'es xnd *cil%ltle5 <rt>•iin¥e4
ComTM)5ed uf Irusi¢es In)m public. pril'aie and ihird ￿LI￿r organisaiions plus oiher indii'ithals with
extensii'e experience ol- Lommuniiy de¥elopmenl and huTll3niiarian th"ork. lis aim is to facilltalc IIKal
luliiins ￿'ITh kLy l(Kal ploplc and iomniuniliL%. As %T.4Nt) Inicrnalional WL. hdi'L rwi) maln %lrands
of u'ork.. io enLourage ihose froiii disadvaniagT¢d bdLk¥round5 in Scotland li) hci()In¢ involvLd in
iniLrnJiii)nal reliLf wiTrrk and coniinue io u'ork M'iih uversva4 partnL Th i() eniurc ihal %u%iJlrtabilil J. i*
addrL%%Ld and io dei'Llop IoLal s(Kial cnicryyrii¢% ￿.h1¢h I￿)k lo￿ardS 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 n1￿Clon￿ IikL ST AN[). Fl0￿.￿￿.Lr. with lh¥ f¥sourcLfiilnLss and iLnaLily ol. th¢ 51dll-. i'olunlLLrs.
parinLrs and Iloard. IhcrL 1% every 1ikcliho￿I 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()n￿lbIIlTi¢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 S￿￿mentS 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 cXpl￿n(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 or￿Y 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 h￿1VL 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 kno￿7L￿blL ()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)pLr￿li()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 ex￿LLed 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 frd￿ulLnI
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¢J￿5 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 Coll￿￿10n. 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<ipridlLllLS% lif iliL IriislLLS' IISL lif Il)L L(InLLrn ba%is 1)f ilLLibiin
ing dnd.
based on Ihe audii ei'id¢ncc ubiained. ￿.helhlr a maierial un¢¢rtainis' exis¢% relaicd io &'¢nts or
LiTrndili()n4 ih411 nia), Ldll %1￿inItIl￿nT d()uhi Iin IhL Lh¢ifiiv'% iibilily lij L(IniinuL a &iL)Ing ¢i)nLLrn.
Il'u'L L()nLludL thai J InaiLriJl un¢irtJiniy ¢XiSli. ￿'L iifL f¥4uifLd ta drdw
li) mijdily ibur opini()n. nur Ll)nLlu%i()n% dre ba%¢il i)n lh¢ audil eviLILnLL (Ibidined t() tli¢ duie of
our Liudiior'% rL'POrt III)WLI'Lr. lutUfL Ll'Lnl% (Trr vi)ndiii()i)A tna>' iau%L IhL LhaTlly to ¢L&sL Iu
LunlinuL LonLCrn.
Ei'aluatL ihL ()verall prL'%Lntaiian. 4lruLlure and cnniLnt of ihe finanLllll staiemLnL4, includingi ihe
di%LlI)siirL%. Jnd ￿,1)LlhLr IliL linanLidl 51¥ilLm4nts rLprLsLni ihL undLrlying IransaLti()ns and LVLn15
in 4 mJiinLI tlial ailii¢ves lair pre*entalii)n li.e. ¥ive* a ITue and lair viewl.
IA'L LommuniLaiL With thosL chargiLd wilh gI)￿LrndnLL fL&TaTdiiigi. aii)()ngy i)IhLf IiiUllLr%. Ihc •ldnnLd
Si[)￿ an(1 tllTiingi ol. IhL iiudii und %1gnili￿llI dudii I Indings. InLluding uny signiliLdnt dLIILiLILiLs in
ini¥mal ii)nirol thai we i<lLniif)' (lurinbj oiir ciullii.
Usc i)f ijur report
'his rLP()ri Is niLid¢ .%olLIy io IhL Lharilv'% mLmbL TS. body. in ULLordancL Ii'iih Rc¥ulaliiin 10 ul. IhL
ChariiiL4 Aic()uni% ISci)Ildnd i RLgiilali(Jn% !IMllI ill?ILndeLII. i)ur au(Iil wiirk ha% hLLn unilLriakLn
rLpori Jnd li)r nii oihLr purp<)%L. T() IhL fullL.41 CXILni PLrmiiiid by Itsw, dc) ni)t JLcLPt ()r a4%uiiiL
re.%p()nsibility li) aiiy(IllL L)IIILr Ililln IliL Lliurity I1)¢ ¢hdrily'4 mLlI)bL'TS U% J bi)Ll}', li)r uur du(Iit w'i)rk,
Gibson MLKerrell Burr(}￿.1 l.iinilcd
('hiinLrul ALL(IIEniynts & Sialuli)ry Auditor
?8 Ruildnd $4udfL
.HI 2HW
29 Augu%¢ 2025
10-

STAND International
S¢*temen¢ of Financial Actii'ities
Year ended 30 Noi'ember 2024
2024
R¢stnLi¢d
funds Tot*1 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 fin*Dcl21 st*itmt7bts.

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 51xIc*brmi5.
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
ALL￿ed 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 equi￿alentS 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
re￿aluall￿n of certain finanriAI a55¢1s and liabiliiies and invesimeni prupenies measured at fair
'aluL through incom¢ or CXPLndiiurc.
Th¢ financial s￿leMentS 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 c￿ntY'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 conti￿allY
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 ST￿L]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 s￿n &$ ihLrc is a Icgal or Con5￿Cli￿¢
obligation Lommiiiing ihe charii). lo the expendirure. Resources expended aLcounied for on an
accruals b￿ls. 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 servi￿5 and
activiiics.
All costs are allocaied beiween expendTDJre caiegories of ihe s￿lemen1 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¢
aggre￿ale 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
Tart￿Lb]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 re￿aluatIo11, 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 It￿l£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 [ran￿CtIOn, 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 ¢t*l 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
Unresiric*d
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
1*1.730
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 SUp￿rt 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 Tol*l 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
No*mber
21124
I tk¢¢mb¢r
Income Expendiiure
Transfer
HLlarus
R(IM￿la
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 EX￿nd1(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

STAf*D International
otvs to the Financial Sialemen15
Year ended 30 Nui'ember 2024
20. Operatlng le*se eommltmenis
Th¢ ioial tuiurc minimum ILase paym¢nis under nOn￿￿￿elIable 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. Rel*tcd parties
During IhL !'Lar. ST AND Intern￿l￿n￿l'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 P*Re5 nui f<>rm p*ri of the finanil#l slAtLbments.
24-

STAND International
Detailed Siatemenl of FinanctAI Aetii'ities
Year ended JO No*ember 2024
2024
2023
Income snd endowments
Dvn*tivns And leR*CleS
l)()nJiion
Cirdnls rcLLlI'ablL
1.775
%3tl,499
1438,4Y9
Total income
113R.499
Expendltmre
F.xpLnditur¥ on ch*rliAble 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-