CHARITY REGISTRATION NUMBER: SC037667 STAND International Unaudited Financial Statements 30 November 2025 GIBSON MCKERRE, LL BURROWS LIMITfi,D Chaiteird Accouiitaiils 28 Riitlaiid Sqiiai'e F,.dinbiii-gh EHI 2E3W STAND International Financial StatetnentS Year ended 30 Iyovember 2025 Page Trustees, annual I'cport Iiidependent examinei 8 I'epoit lo the triistee.s Siateinent of financial activities Statement of fiiiancial position Statement of cash flows Notes to the financial statements The following pages do not form part of the financial stoteinent5 Detailed statement of financial activities 20 Notc5 to the detailed 5tatemcnt of financial activities 21 STAND Intei'nxtional Tj-ustees, Annual Repoit Year ended 30 November 2025 The tl'LlStees present their report and tlie unaudited financial statement5 of the cliai'ily foi. tlic y¢ar ended 30 November 2025. R¢fei'enr¢ #nd #ilminilti'ative del#il.s Registered charity name ST AND Iiilcrnational Chslrity registration number SC037667 Prinelpal offSce Suite 4 Southbank Marina StTathkelvin Place Kii'kinti Iloch G66 ITJ The ti'iislees Mis 1 Siiiii)50n Ms H Stacey Compgny .8ecretary IndepeIident examiner Willidin A S GLinn 28 Ruildiid Squdre Edinbur¥h EHI 2BW Struclurey governance aiid inanagement G¢)verning doeument STAND InlcrnationDI ss a Scottish Cliaritable Incorpoi'atcd Orgaiiisation ISCIO) which was Icgistei'cd in its ¢ui'i'ciit legal foi'in Dn l 8 Jiinc 2024. Tlie govcrning doLiinicnl 18 Ihc constilutian. The charity was previoiisly a cliarilable coinp(Iny and Ilie as5els of the cliai'itable coinpany were Irdijsfei'red io the SCIO on that date. The company was ()riginally esrdblished iindei. 8 fvlcmoi'andum of Association which established ihe objects ai)d powe13. Strucluro The sinall Board of trustees have expei'ieiice of boih projeci manaLieinenl aiid organisational leadersliip in the public, private and voliintai'y sectors. The 1Soard ineeis formally every IW() montl)s where its formal bu%ines8 is conducted. It has a sinall gi'oiip ()f ind¢pendent advisor.% who ai'c able lo provide 8peeiali.%t advice abolit pai'ticiilai. countries ni. (Jf woi'k iiilien ieqiiiird. Neitliei. the Board of Iriistee8 1)or the advi%oi's ieceive an> reiniineralion foi. theii. work. Althoiigh we liave nol inLreased the nuinber of iriistees we liave increased the niimber of independent advisors and tliis has stieiigJlhened the Board's governance. STAND International Triistees Annual Repoi't (COJtilJtrieilJ Yeai. eilded 30 Noveinbei. 2025 Strllclure? goveriiglnee and m¥LnAgeinent (etsJiiliRiieiQ Recriiitment aiid appointment of Èriistees Triistees al'e appointed by tlTre exisling Irustees. New trustees are fully briefed 011 tl)e woi'king of tlie chariiy befor¢ being inviied lo take LIP officc. Risk management l-he Boai'd of ii'ustee5 has condiicled a i'eview ot. the majoi. I'isks to wl)ich ilie charity is exposed. risk i'egislei. and policy has been eslablished and is updated di least dnniially. Where appropi'iate, systeiT)S oi. proLeduies have been eslablislied to Inonitor and Initigate Ilic I'isks the Lharity is exposed to. Objectives and aelivitles STAND Intei'national was established in 2007 to work with socially and econoinically excluded young people and adiilts. It is govei'iied by <1 voluntaiy Boai'd of ti'iistees. The oigaiiisation was foi'ined aftei. soine very successful joint work between two Fdinburgli homeless cliarities and an international aid 8gency diiring 2003-2006 wlien it was agreed that STAND Iiiternational (STllrt A New Day) shoiild be given a pi'iorily of its own. To this end, S'I-AND IIiternational was set lip as a separate cliarity at the begiiiiiing of of 2007 aiid in 2024 ¢onveited lo a SCIO. With offices in Edinbiirgli aiid Glasgow, il woi'ks with young people a¢ross all of Scotland fiom the islands in the Noiili and West to the rural comillunities in the SoLlth. All of the young people we woi'k with have had expei'ienLe of homelessness, drugslalcohol addiction, pooi. mental health, disabling physical l)ealth and low-level ci'imin81ity. Becaiise of these issiie8 they experienec greater barTi¢rs to einploymeiit and very rar¢ly progress into full-time employJnent. A kcy part of S'I'AND'S woi'k is to advaiice citizeiiship by encoiii'aging voliiiiteeriiig in disadvanlagcd coininunities, botli Lieou¥raphiLal commuiiities and coinniiinilies of iiitei'est. We reci'iiil, train dl)d support vnliinteers in this coiinti'y and abroad to lake part in a range of projects. We see this as a way to einpowcr socially and economically cxcliided yoiing people ta fiilfil their potential, integrate more with their lotal coinrniinitie5 2nd Iliereby i'ediice tlieir risk of social isolation and enl)ance tl)eir einployinent opporliinities. Principally, STAND allows disadvantaged yoiing people to Lise their fiiSt-liand cxpei'ience nf being wiiliout a hoine. close fainily and social netwoi'ks to hai'ness theii. talents and geniiine feelings of Lompassion and look at ivays to dssisl those who dre in similai. situdtions in otlier couiilries by developing theii. own skills and strengths. I'hi% can include renovation and conslrLlCtion wni'k in school%, oi'phanagcs and iiistitiitioi)s foi. ex¢liidcd children, adiilts and yoiing di.qabl¢d people or providing spoi'ts ai)d education activities for disadvantagedldisabl£d cliildren. Over the last 3-4 years witli the dcvelopinent of Olir Lcai'ning Hub. we have becoine recognized as an innovative leai'ning piovider of foi'mal aiid non formal learning to yOLing people and adiilts. Over that time ive have developed a Iiiinibei. of diffei'enl pailiierships willi einployei's, biisinesses dnd a wide I'angjing set of nelworks il)al lids allowed 115 to coiitinue lo olTer ti'dininLF and qualificdlions to widci. gyi'oups ()f tliose adulis and young peciple who arL fiirth¥sl fioin the laboiii. Inarkei and expcrien¢c additional ban'icis to bccoming Inoie inlcgrated into th¢ii' local and intei'national coinniiinities STAND International Trustees Annual Repoi't {coitilJtii¢rf) Yeai. eIided 3U Nvvgmber 2025 Achieveineii15 and perfoi'tnance Siiice thc decision to leave Europe wc have managed to siiccessftilly idcnlify altei'native fiinding sclieines whicli has allowed us to coIitiniie our work ai)d coiitiiiue lo cirate n¢lwoi.k5 and pai'lncrsliip5 willi national and iiilernaiiunal oiLyani5ations and institLltions. Wliilsl or partnerships in Belai'u5, Ukraiiie, aiid Georgia have had to be re-evaluated oiir work in Romania and CJhana continues althoiigli we have l)ail to think diffcrently as to how this is delivered, paiticiilarly, in Cihana's case, exorbitant inflation eosts and the incieasing persistent challenges of Cliinale change. Over th¢ COLITse of this financial year we have ¢ontiniied to provide learning mobilities to our L¢ai'ncis in Ghana and Roinania which have allowed thcm to dcvelop a wide varicty of ski115 fi'oin consli'iiction skills. spoi15 coacliing, cliild developinenl and leade￿I)iP skills to food production, chocolate Inaking and gai'dening. We have also iecoi'ded an incre￿ed niimber of Leamers moving into fiill time employmeni once they had completed th¢ir learning Ilir()ugh oiii. Learning Hiib. Oui. siipport loi. the woi'k we have ￿en doiiig over the yeais in Belai'u5. Ukraine, Romania and Ghana continiies althoiigh we liave had to tliink diffei'ently as to how this is delivered, parricularly witli travel insiirancc resli'ictioi)s, inteimalional Sanctions and, in Ghai)£l'S case, exorbitant inflation costs. Going forwai'd, alihoiigh we liave a sinall BoaTd of tl'ubtees, they are vei'y a¢tive in e115uriii¥ they lake their governance I'esponsibilities serioiisly. This, combined with oiir very coinmitted staff and voILintecr gi'oup, means tliat we arc well placed to continiie to adapt to the challenges that are presented willi funding, interiiatioiial conflict and changing policies dii'ectives froin both ihe Westminstei. and SLollish Govei'ninenis. ITinaDcial review To date we have been siiccessfiil in .8ecuring fiinding frnm tlie Westminster govcrnment's Tiiring Scheine wliich was inti'odLiced to replace some of the fundEng that was withdrawn once the UK left il)e EU. Whilst Ili15 15 a rcdiiced biidgtt it lias allowed 115 to conliiiuE to delivei. sonie of oiii. col'e work. Going foi'ward the UK government 11&5 neg>otiated wilh the EU a pliased return to some of the Eiiiopean funding schefftes that we had aeccss to prioi. to Brexit and this allows us to again begin to attract funding fi'om largci. funded programme8 to which we previously had aceess. Rtserves poliey The Board of tru51ees has cxainiiied the charily's requirctnents foi. reserves in liglit of the main risks to the OlEani.qation. It has eslablislied a policy wl)ereby the iinresli'icted fiinds not coiiiinitted or invested in tangible fixed assets held by tlie chai'lty shoiild be 3 Inonths of its expenditure. Tlie present Icvel of I'eserves available to the cliarity tlicretore falls significantly short of this target level. Althoiigli the sli'ategy 15 to contiiiiie to bui Id IEsei'vcs throiigh plani)ed opei'atii)g surpluses, the Bodrd of trustees i5 well aware thai it is unlikely tliat tl)e Idrgel level Lan be re￿h￿d in the foi'eseeable future. STAND International Trustees Aniiiial Rei)ort (cuiiiiiiiicrfj Voar cnded 30 Novcmbei. 2025 The trustees, aiiiiiial Irpoil was approved on I l August 2026 and signed on behalf of. the board of Ii'ustee5 by- STAND International Indepeiideiit Li xaminei-'5 Repoi't to the 'l'rustee5 of STAND International Year ended 30 Novembei. 2025 I reporl on the financial slateinenls foi. tlie year ended 30 Noveinbei. 2025, as set out on pages 6 10 18. Re.speetive R'espoii.sibilities of trustees and examiner The cliarily'% trLlStLQ8 ale resi)L)nsible for ihe pi'Lpai'alion of the accoiints in accordaiice witl) the tenns of the Chai'ities and Ti'iislce Investment (scotland) A¢1 2005 and tl)e Cl)ai'ities Acc()iints (Sctstland) Re8iilations 2006 las aTnei)dcd). -I'he cliai'ity triistees consider that the audit I'eqiiiiement of Regiilation 10{ l )(a) lo (c) of the 2006 Accuiiiits Regiilations does Ilot apply. 11 is Iiiy IEspoiisibility to exaiiiine tlie accounls as reqliired linder section 44{1 l(c) of tlie Act and to state whether particulai. Inullers liave come to my attcnlian. Basis of independent examiner's report My exainination is cari'ied oiil in accordaiice with Regiilation I l of the 2006 Accounfs Regulations. An e￿inIn#110rt incliides a Itview of Ilie aLcoiintii)gi records kept by Ilie charily and a coinparison of the #ccoiinls presei)led with il)ose re¢ords. It also iiicludes consideration of any iiniisual items or discloSLires in the accouiits, and seeks explanations from the ti'ustees con¢¢rning any such matte15. The pi'occdiii-es iindeilakcii do not pi'ovidc all the cvidencc that woiild be reqiiired in an aiidit and conseqLiently I do iiot expiESS an aLidit opinioi) on the view given by the accouiils. Independent examiner.$ stxtement In connection with my exaininalion, no Inatter has come to my attention.. (l) which giv￿ tne reasonable cause to believe that in any Inateiial IEspe¢l the Rqiiiirmenls.. to keep accounliiig IECOI'ds in accordance wilh section 44(1)(a) of the 2005 A¢1 and Rcgiilation 4 of th¢ 2006 Ae¢oiint8 Regulaii()ns, and to prepare aLcounts whicl) accoi'd with the accounting recoi'ds aiid coniply witli Regulation 8 of il)e 2006 Accoiii)18 Regulation.q have not been mel, oi. (2) to which. in my opinion. attention should be drawn in order to enable a proper understanding of tlie accolints to bc reached. William A S ndcpeiident Exainincr 28 Rutland Square Edinbiiigh EHI 2BW l Aiigiist 2026 STAND International Statement of Financial Activities Yeai. eniled 30 Noveinbei. 2025 2025 Reslricled funds Total funds Tot81 fiinds 2024 Uni'esti'iLled fiinds Noto Income and e￿d0)YMentS Donalioiis and legacies Total ineomo 284,352 284.352 838,499 284,352 284,352 838.499 Expen(liture Expenditiiit on cl)arilable activities Total expenditiii'e 15,900 550.297 566.197 1,038,939 15,900 550,297 566,197 1,038,()39 Nel expenditure aiid net nioyement in funds (15,900) {265,945) (281,845) {200,440) Reconciliation of fiinds Total fiinds broiight foi'ward Total fuiids c8rried forward 50,962 267,148 318,110 518,550 35,062 1,203 36,265 318,110 The stateinent of financial activities incliides all gains and losses I'ecognised in the year. All income and expenditure dei'ive fiom continuing activitie.q. 'lie nnics on pAges 9 to 18 f￿rM pai'l ot the.s¢ tinaMei*l slalemonl5. STAND Inlernaliunal Statemeiit of Financial Position 30 November 2025 2025 2024 Fixed assets 'rangible fixed assct5 14 2.521 9.543 Ciiri'ent Xsscts l)ehtni C.88h at bank and in hand 99.lon 103,931 113,539 484.167 203.031 597,706 Creditors: amount5 falling duc Ivilhin year Ncl current assets 16 169,287 289.139 33,744 308,567 Total assets le$$ ciirrent liabilitie 3C).2C)5 Net assets 36,265 318.110 Funds of the £h%krity Resli'icted fuiids Unrcsirictcd funds 1,203 35,062 267.148 50.962 Ttstal ehArity funds 18 3C),265 These financial statements wei'e approved by the board of ti'uslees and authorised for issue on I I August 2026. aiid air signed on behalf of the boai'd by.. I'ho iiotlls Qjl PRges g to IB foj'm i)firl ofthosL, finR TrCIAI 5t%tcmi'ittS. STAIYD International Statement of Cash Floivs Year ended 30 Novcinber 2025 2025 2024 Cash flows from (trperating ftetivities Nct expenditiire (281,845) (200,440) Adjiislineiifs.foi" Depreciation of tangible fixed 2ssets Acci'ued (incoine)lexpei)5es 7,022 {137,891) 7,600 126.259 C17ange.f 117.. Trade and otlier debto>rs 'rrade and otliei. creditors 14,439 18,039 350,476 10,147 Cash generated fiY)In opei'ations Nel cash (used in)Ifi'oni operating activities (380,236) (380,236> 294,042 294,042 Nel (decrease)lincrea5e in ¢85h and cash equivalents Cush cash equiv#len15 al beginning of year Cash and cash equivalents at end of year (380.236) 484.167 294,042 190,124 103,931 484.166 Tbo llotes p#¥cs g to 18 fi)111J PR Yt ofthes¢ finaiicinl $tAlCMc￿ts. STAND Internatioiial N()tes to thL fi inancial Statcments Year ended 3V November 2025 Ceneral information SI'AND Ii)lei'national is a public beiielit entity and a registei'ed cliarity iii Scotlaiid. Tlie addie55 uf'tlie priiicipal office is Suite 8 Eiilei'pi'i5e Hoiise. Sti'ailikelvin Place. Kii'kinlilluch, G66 1 XQ. Stateiiient of compliance Tliese finanGial stalcmelltE liave bccn prepai'cd in compliance with FRS 102, 'Tlic Fiiiaiicial Reporting Standard applicable iii tl)e UK and ihe Repiiblic of Ireland,, AcLoiintiiig and Reportiiig by Cliai'ities.. Siatement of Recoininended PiactlLe applicdble to Lhai'ilies pi'eparing Ilieii. accoiini8 in acLordance wEili the Fii)gncial Rlpoiling Stdndard applicablc in the UK and Republic of Iieland (FR8 102) (effe¢tiv¢ l Janiiary 2019), (Charities SORP (fRS 102)) and thc Charities and Triistee Invcstinent (Scotland) Act 2005 and tlie Charity Accounts (Scotland) Regulations 2006 (as amended). The charity constitiites a public benefit entity as defined by FKS 102. Aeeoiinting polieles Basis of preparation I'lie financial slateinents have been prepared on the Iiistori¢al cost basis, as Iiiodified by the revaluation ot certain financial assels 8nd liubililies and investment pioperties Ine8sured ai fair value throiigh income or expendittire. The financial statements aiE PIEPdl'ed in sterling. which is il)e functional curi'ency of the entity. Going concern Subject to the continiicd F.iiropean funding there ale no material uncertainties about the charity's ability to continue. Disclosure ¢xcmptions The entily satisfies the Lriteria of being d qualifying enlily as defined in FRS 102. As such, advantage has been taken of the following disclosure exeinptions available under pai'agraph 1.12 of FRS 102.. (a) DisclosLires in respect of fiiiancial instruments have not been presented. Jiidgements and key soui'ces of estiniatioii uncertainty The pi'eparalion of th¢ finan¢ial statein¢nts rcqLli￿S management lo makc judgcments, estimaies and a5siiinptions that affcct tlie ainoiints Irporled. 'I'hcse estiTnates and judgcments are continually I'eviewed and ale based oli expei'ience and other factors, incliiding expectatiDns of futLlI'e eveiits that ale believed lo be ieasonable linder the circiiinstances. STAND International Notes to the Fiiiancial Statements (coiiliiiiiedj Ye#r ended 30 November 2025 Aceounting pvliLi*¥ (CQJifiwiied) Fund #eeounting Unrcstri¢ted flind% arc tho.%e which can be Lised witl)in tlie company's objectiv¢s. at the discrction of tlie Diiectors. Restricted funds al'e those wliicl) can only bc iised for partitular restricted pui'po.8es within (he company's obj¢ctives. Fiinds i's exi51. Wliere the caii'yiiig valiie ¢XLeeds tlie Tecoverable ainoiint, the asset is impaired accordingly. Prioi. impairineiits ale also reviewed foi. POS5ible reversal at each ieporting date. Foi. Ilie pui'poses of impaii'ineni i¢sting, when it 15 not possible to eslimaie the r¢¢overable 8maLint ot an individLial &8set, an estiinat¢ i.q Inad¢ of the reeoveTablc amoiiiit of thc casli-gencrating Linit to which the asset belong8. 'I'lie ca8h-gencrating iinit is the smallest 'dentifiable gi'oiip of assets that incliides tl)e asset and geiierat¢s casli inflows that largely ind¢pendent of the cash iiitlows fioin other a55ets or groLlPS of assets. Financial instruments A financial asset or a financial liability is I'ecognised only wlien the cntity becomes a party to the contractiial provision5 of the inslTtiinent. B8sic financial instrLimenlS aiE initi8lly recognised at ihe amoLint re¢eivable or pai'able including any rel8lcd tran8action costs, Linless Ilie arrangement constitute% a financing transaction, where it is I'ecogiiised at tlie preseiit valiie of the fiitiii'c payiiients discoiintcd at a Inarkct rate of iiitei'est foi. a siinilai. debi insti'iimeiit. Current assets and currcnt liabilities al'e SLibseqLiently measiiird at tlie cash or othei. consideralion expected to be paid oi. I'eeeived ai)d not discoiinted. STAND Intei'national Notes to the Financial Statements (eoiiiiiiNedJ Year ended 30 November 2025 Accounting policies (CttNfiNried) Defined Contributitsn pl4ns Coiiti'ibiilions to defined coiitribLltioi) plans arc rccognised a.% an cxpensc in the PCTiod in wl)icli the related sei'vice is piDvided. Prepaid coIilribiitlOllS dre I'ecoLinised as dli asset lo the extcnt il)at tlie PlEPdyinent will lead to a reductioii in fuliire paymeiits 0>1. a casli reliind. When contYibLilion5 are not Cxpecled lo be 5etll¢d wholly witliiii 12 months of tli¢ end of Ill repoi'ting dale in whieli the ¢inployees rendei. Ilie IElated service, the liability is Ine8$111'ed on a discoiinted pi'esent valiie basis. The unwinding of the discount is recognised as ali expense in the period in which it arises. DonatlOM5 and legacies Resti'icted Tolal fi unds Fiinds 2025 Restricted Total Funds Funds 2024 Donations Donations 45,375 45,375 Grants Gi'aiits receivable 238,977 238,977 838,499 838,499 284,352 284,352 838,499 838.499 Expenditure on charitable activities by fund type Unresll'icled Fuiids Restricled Total Flln(Is Funds 2025 I'o create vibi'ai)t Coinmiinities in ihis country and abroad that are fair, sustaiiiable and incliisive for all Siippoil cosls 432,486 432,486 133,71 15,900 15,900 550,297 566,197 Uniestricted Funds Restrictcd Total Fiinds 2024 To crL8tc vibraiit cnminunilies in il)is countiy aiid abroad rh81 are fail., Sustainable and inclusive foi. all SLlPPOI'I costs 847,846 172,320 847,846 191,093 18,773 18,773 1,020,166 1,038,939 12 STAND International Notes to the Financial Statements fe￿11¢11111¢rf} Year cnded 30 November 2025 Expenditure on cliRI'itRblc activities by xetivity type ALtivities undLriaken directly Siipport costs TotAI funds 2025 Total fiind 2024 To create vibrant comniunities in tliis coiintiy ai)d abi'oad Ihat are fdir, siistainable and in¢lusive foi. all Gaverndnee costs 432,486 129,211 4.500 561.697 4,500 1,030,539 8,400 432,486 133,711 566,197 1,038,939 Analysis of siipport costs Siipport costs Total 2025 Total 2024 Staff ¢osts Preinises GeneTal office Finance costs Govei'naiice costs Management costs 109,039 7,981 5,169 7.022 4,500 109,039 7,981 5,169 7,022 4,500 108,147 57,602 1,544 7,600 8,400 7,800 133,711 133,711 191,093 Net expenditure Net expenditLire is stated after ChargIn￿(credI11ng)'. 2025 2024 Depieciation of tangyible fixed asset5 7,022 7.600 Auditors remuneration 2025 2024 Fees payable foi. the aiidil of the financial slaleinents 4,000 10. Independent eYamin#lion fees 2Q25 2024 Fees payable to the independent examiner foi.: Indepeiident examination of the fjnancial stateinents 4,500 13 STAND International Notes to thL Financial StAtLmcnt.$ (coiiliiiiieAJ Year ended 30 November 2025 Il. Staff eosts Tlie lotal starr costs aiid einployee beiiefits foi. tl)e repoi1ing period al'e analysed as follows: 2025 2024 Wages and salai'ies Social %e¢iii'ity COSts ETnployci' conlribiitions to pcnsioT) plaiis 102,785 3,071 3,183 101,951 2.746 3,450 108,147 109,039 The average head counl of employees during the year was 4 {2024: 8). The average number of fiill-tiine equivalent employees dLiiing the ycai. is analy5cd as follows.. 2025 2024 Administration No einployee IEceived employee benefits of more than £60,000 during the year (2024.. Nil). 12. Trustee remuncration and eApcii.8es No trustee re¢eived any remlineration or reiinburseinenl of expenses froin the chdrity (2024 £Nil). 13. T)'#n5fer5 between fund5 frLinds were ti'ansferrcd within rcstricted fiinds to cover project cosls in the yeai.. As the charity will iiot be operating within Belariis for tlie ftsreseeable fLltiire, the balancc of this flind was transferred and split eqLially between Romania, Turing Training aiid the Unrestrictcd General f'und. 14. Tangible fixed a85ets Eqiiipinent Total Cost At l December 2024 And 30 Nnvcmber 2025 37,172 37,172 DepreL&alion At l Deceinber 2024 Charge fai. tlie year At 30 November 2025 27,629 7,022 27,629 7,022 34.651 34,651 CArryirtg amount At 30 November 2025 2,521 2,521 At 30 Noveimber 2024 9,543 9,543 14 STAND Intei'national Ni)tcs to thL fi inancial St2temLI)tS (cviiljNitted) Year ended 30 November 2025 15. Debtors 2025 2024 Other debtoi's 99,100 113,539 16. Creditoi's: amuui)ts falling diie witliiii one year 2025 2024 Accruals and defei'red incDine Loan froin Silver Stag C.l.L 23,550 145,737 161,441 127,698 169,287 289,139 I'he loan from Silver Stag C.l.C is interesi free with no specific tenns for repayment. 17, Pensions and othei. post retii'ement benefits Defined Contribution plans The ainount recogniscd in income oi. cxpenditiii'c a5 an cxpenEe in rcl4lion to defined conti'ibulion plan5 was £3,183 (2024- £3,450). 111. Analysis of eharitxble funds Unresti'i£ted funds At l Dec 2024 At Ti'ansfeis 30 Nov 2025 Income Expenditure Oenei'al fiinds 50,962 (15,900) 35,062 At l Dec 2023 At 'rr3nsfers 30 Nov 2024 Income Expenditure Genei'al fLinds 69,735 (18,773) 5U,962 15 STAND Intei'natioiial Notes to the Financial Stotcment¥ leoitEillu¢d} Yeai. ended 30 NoveInber 2025 18. Analysis of charitable funds (c(JiiliiiM¢dJ Restricted fiiiids At l Dec 2024 At 'rrnnsfei'$ 30 Nov 2025 IncoTne Expenditui'e BelaTiIS Romania Tiiring Training 4,025 263,123 22,688 261,664 (277,500} 251,000 (272,797) (251,000) (550,297) 213 990 267,148 284,352 1,203 At l DeL 2023 Al Trangfei's 30 Nov 2024 Income Expendiliire Belai'LIS Romania (9,000) 9,000 1570,9051 504,000 {4411,261) (513,VUO) 838,499 (1,020.166) 70,930 377,885 4,025 263,123 838,49() 448,815 267,148 -rhe niajority of grants received are based trn a 'per delegate, calciilation inclijdillg fiindinu f()r administrarion, set lip and pi'epaixtion costs. -Fhe Lharity has been able to deliver these gervices Ivith the assistance ol. voliinteei's at no cost to tlie Lhai'ity. Flinders do not requiir repa}Imcnt of apparent siiipluses ai a reEult ot this use of voliinteets. Purposes of i'estrieted funds Belarus . funding volunt¢ering work in Cliildr¢n's centre in Belarus. RonianiM- Vocational and ediicational iraining in Romani& Turing Training - Vocational and ediicaiional Iraining. R¢sili¢nce Siippoiling at I'l5k t￿ople worst atTccl¢d by Covid 19 pandcmie. 16 STAND International Note5 to the Fiiiancial Statements l¢trJtllittierl) Year ended 30 Novembei. 2025 19. Analysis of iiet assets belwecn funds Uni'eslricled Funds Ilesli'icled Total Funds Fiinds 2025 Tangible fixed ￿se(S Ciii'i'Lnt a88ets CreditoiB less than l year Net assets 2,521 2,521 39.562 163,469 203,031 (4,$00) (164,787) (169,287) 35,062 1,203 36,265 Uni'esti'i¢led Funds Reslricled Total Funds Funds 2024 Tangible fixed assets Ciirent af sets Creditors less than l year Net Assets 9,543 9,543 59,362 538,344 597,706 {8,4100) (280,739) {289,139) 50,962 267,148 318.110 20. Analysis of changes in net (Icbt Al At l Dec 2024 Cash flows 30 Nov 2025 Cash at bank and in hand 484,167 1380,236) 103,931 21. Opei'ating lellse commitments Tl)e ioral fiitutr Ininimvm lease payincnts undci. non-can¢ellable opcrating Ica8es are as f()Ilows.' 2025 2024 Not later than l year Later than l yeai. and iiot latei. thali S years 24.000 96,000 7.596 116,760 120.000 124,356 17 STAND liiternationxl Notes to the Finaiicial S¢ateineiitS (coJisliiJiivdJ Yck]r ended 30 November 2025 22. Related i)ai'li¥s r)Iiriiig the ye21', %TANfJ Inlernktional's payrnll cogtg wei'e admii)i8te1'ed by %ilvei' Slag C..l.C.. Tlie total foi. tlie year Wds £109,039 (2024 £108,147). STAND Inade pa)'nient.% of £gi,000 (2024 £98,000) towai.ds tliis sum. The balance owed to Silvei. Stag C.S.C at the year eiid date is £147.7.37 (2024- L127.6)L 8). is a Iiustee and chaiity seciEtary of STAND Intei'naiional and a directoi" i DIiTing the yeai.. STAND International paid £Nil (2024 £22,000) to Zone Out Pai'tnership foi. training expenses in I'elalion to overseas pi'ojeets. 'fhe balance owed to ZDne Oiit Ilaitiier8hip at the year end ddte is £Nil (2024 £Nil)- [% a Ii'iistee and cli8Tlty secretai'y of Sl-AND Internatiollal and a director in STAND International Managetnent Inforjnation Year ended 3U Noveinber 2025 The foll¢TriYing pages do nut form part of the financiRI statemeiils. 19 STAND International Detailed Statement of Finllncial ALtivities Year Ltjded 31) November 2025 2025 2024 Income and endowments Donatioiis and legacies Don¢ilions Gi'ants receivable 45.375 238,977 838,499 284,352 838,499 Total income 284,352 838,499 Expenditure F.xpenditure on eliai'ltable activlties Wage8 and salai'ie Einployci s NIC Pension costs Rent Insiirancc Olliei. siipport cost5 Ti'avel costs Accuiintancy fees Other office costs Depi'eciatiL)n Accoinillodalion and fix)d Professional fees 102,785 3,071 3,183 4,594 3,387 77,864 166,341 4,500 5,169 7,022 188,281 101,951 2,746 3,450 54,859 2,743 113.635 331.422 8.400 1,544 7,600 402,789 7.800 566,197 1,038,939 Total expenditure 566,197 1,038.939 Net expenditiii'e (281,845) (200,440) 20 STAND Intei'national Notes to Ihe Detailed Stateinent of Financial Activitie5 Year ended 30 November 2025 2025 2024 Fuxpendiliire on cliarit%kble Activities To create vibi'aiil conimunities in this eountry Abroad that #re fail., sustainable and inclusive loi. all AL'livilie3 iiiiiILJrl(Ikepi direcili? Siii)port costs Project COStS AccotllTnodation and food 77.864 166,341 188.281 113.635 331,422 402,789 432,486 847,846 Siippurl LOJ't3 Wages and 5alai.ies F,mi)loyei % NIC l)cnsion costs Relit Insuraiice Oihei. office ¢osls Depreciation PJDfessional fees 102,785 3,071 3,183 4,594 3,387 5,169 7,022 101,951 2,746 3,450 54,859 2,743 1,-544 7,600 7.800 129,211 182.693 Governanee cos15 Accounlan¢y fees Aiidit fees 4,500 4,400 4,000 8,400 4,500 Expenditure un Lharitable activities 566,197 1,038,939 21