Sorry but I think you're just making it up as you go along!Gala and Whitehill both have the minimum of 100 covered places (seats too as it happens but they are not compulsory) for entry level license. Both are heading towards a license right now but it's not stands or terracing but other things such as first aid, disabled access, perimeter fence.
On the other hand, Spartans and Preston have their license. Each has a stand just as Gala and Whitehill do, but no terracing whatsoever! Whitehill actually have more terracing than any of them (but uncovered so it counts for no more than grass banking does).
The trouble is, what fans think makes a good football ground is not the same as what the SFA does. At the higher levels you need things like a media room,press box with wifi,space behind the goals for photographers, etc.
At entry level, I can tell you the kind of things Whitehill have had to spend money on: increasing the number of showers from 4 to 5 in each dressing room; replacing the chain link boundary fence with a 2m palisade with gates; first aid room with a sink, etc.
The standards for all levels can be found here:
http://www.scottishfa.co.uk/resources/documents/ClubLicensing/Part2:National/Part 2 Section 5 - Ground Criteria (2).pdf