## **Kissin it Better,**
## **Trustees' Report & Financial Statements**
**Year Ended July 31[st ] 2024**
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**"KIB has the reputation and reach that is the envy of many organisations; its ethos is powerful yet simple," NHS England Report.**
Charity number 1148795
Company Number 07710097
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## **Contents**
|Legal and Administrative Information|Page2|
|---|---|
|Trustees' Report|Page 3|
|Objectives and Activities for the Public Benefit|Page4|
|The Kissing it Better Story|Page 6|
|Review of the Charity's Activities from the Trustees|Page 7|
|Chief Executive's Report|Page 8|
|Financial Review|Page 15|
|Statement of Trustees' Responsibilities|Page 16|
|Independent Examiner's Report|Page 17|
|Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements|Page 18|
||Page 19|
||Page 20|
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## **Legal and Administrative Information**
## **Trustees:**
Prof Angela Eleine Thomas QBE
Richard Markham Samuda FCA
Timothy John Newman
Monica Fletcher QBE [resigned 15[th ] July 2024]
Ankita Menon
Derek Oldham
Helen Lancaster [appointed 25[th ] November 2024]
## **Patrons:**
Dr Phil Hammond
Sir Andrew Motion
Sunny Ormonde
**Charity Number:** 1148795 **Company Number:** 07710097
## **Registered Office:**
The Old Vicarage, Church Lane, Aston Cantlow B95 6JB
## **Independent Examiners:**
H. L. Barnes, Chartered Accountants, Stratford upon Avon, CV37 6AH
## **Bankers:**
Barclays Bank PLC Leicester LLE87 2BB
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## **Truste s' Report for the year ended 31 July 2024**
The Trustees, who are also the directors of the company, present their report and financial statements of the charity for the year ended 31 July 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity's Memorandum and Articles, The Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## **Structure, governance and management**
Kissing it Better is a Registered Charity in England & Wales (registered 3 September 2012) and a Company Limited by Guarantee. The charity is governed by its Memorandum and Articles incorporated on 19 July 2011.
The Trustees are responsible for governance and appoint staff as required for the day to day running of the charity.
Trustees are appointed by the approval of the Board of Trustees. Some of the Trustees have been involved with the charity since its inception. The Trustees all give their time voluntarily and receive no remuneration. An AGM will be called following the approval of the annual accounts.
Staff who are responsible for the charity's activities in hospitals and care homes are required to meet their training requirements in child and adult protection and health and safety as appropriate for their roles. This is arranged by agreement with each partner organisation.
Risks have been assessed for each project. Policies and procedures are constantly reviewed.
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**Objectives and Activities for the Public Benefit**
The objects of the charity, as defined by the Memorandum of Association:
To promote and preserve the good health of patients receiving healthcare treatment from healthcare and other care providers, with particular regard to enhancing the patient experience through the provision of education and practical advice to healthcare professionals in such ways as the charity Trustees see fit, including without limitation the provision of online and physical forums to share, disseminate, discuss and promote best practice.
## **To achieve this:**
- We work in partnership with hospitals and residential homes to introduce sustained and co-ordinated education and related activities which offer stimulation, conversation and companionship to patients and residents. This involves creating dynamic partnerships with colleges, universities, schools and community groups which directly benefit the existing provision of healthcare and enhance patient experience
- We provide education and training to healthcare staff and management
- We develop learning material and deliver training to enable us to spread our approach and innovation to healthcare providers, including primary care.
- We promote nationally the practical benefits of these ideas to the wellbeing and dignity of patients and residents in support of their clinical and nursing care
- We energise communities and develop their capacity to interact with and support their local hospitals and care homes
- We provide opportunities for work experience and skill development to students and volunteers and raise awareness of the sensitive care of the elderly
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## **Questions we address:**
- How can we constantly exceed patients' expectations of their care environment?
- How can we spread swiftly transforming and innovative ideas across the whole healthcare system?
- How can we harness in this task the contributions of volunteers and the local community?
- How can we do all this in a way that uses health resources better without extensive extra funding?
- How to give students meaningful work experience and volunteering opportunities to enhance their self confidence and employability
## **Public Benefit**
The Trustees confirm that they have complied with their duty under the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.
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## **The Kissing it Better Story**
Kissing it Better (KiB) is a healthcare charity and training provider working to bring the generations together to help older people feel cared for, connected and part of a wider community.
It is our mission to educate and inspire young people so they understand the challenges of old age, and realise the joy and fulfilment that comes from true inter-generational friendships. Many of the young people who work with us will go on to have a career in the caring professions; others use their knowledge to make life better for older friends, family and neighbours.
We started Kissing it Better in 2009 as a way of sharing hundreds of simple but powerful ideas that make a world of difference to older, vulnerable people in hospitals, care homes and the community. To bring our ideas to life, we created supported volunteering projects. These give young people a framework to use their talents to light up the day for older people, through music, art, pampering, drama or cookery, or just having a lovely chat.
We noticed that everyone benefits when the generations come together. The young feel valued and the old feel valuable when they get the chance to tell their stories and pass on their experience. Our projects make a difference to healthcare staff too: feedback shows they feel uplifted, energised and more connected to the people they're caring for.
All our projects are designed to create conversation and prompt reminiscence. This is important for all older people, but it's vital for those living with dementia: they may struggle to take part in day-to-day conversations, but can happily reminisce about times gone by. Research shows that reminiscing can give people with dementia a sense of competence and confidence: recalling the past is a means of owning your own life story, and preserving your sense of self. Most people with dementia find themselves living in a world where most things are done 'for' them or 'to' them. When they get the chance to share stories about their past, they feel that are the ones giving something to another human being, rather than always being the one who is receiving or listening.
In a complicated world, it's good to know that simple things really can work wonders.
**"The beauty of the Kissing It Better model is that everyone involved benefits - the patients and their carers, the staff, those giving their time, the provider as a whole and the community," NHS England report.**
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## **Review of the Charity's Activities from the Trustees**
We have been pleased to see another busy year for the charity showing sound financial results in an environment when funding for charities is increasingly competitive. This has allowed us to contribute significantly to services with health, care and social service systems which are under considerable pressure.
We are pleased to see continued development of volunteering work undertaken by both secondary and primary schools. In addition, progress has been made on the charity's social media presence reflecting the communication needs of younger volunteers.
Through its links with schools, the charity is continuing to add significant value through volunteering opportunities for those interested in a career in healthcare at a time of real need for increased recruitment. Our work with those completing Duke of Edinburgh's Awards, and other similar organisations has demonstrated that the course is suitable for any students interested in a career where good people skills are a key requirement.
The charity's models of online delivery have become well established and now include both students in the UK and overseas. This has enabled the charity to increasingly support older isolated people in their own homes as well as in care homes and hospitals. In the year, the charity has continued its expansion of community work, including the rolling out of social prescribing calendars detailing local activities and events suitable for older and often isolated people. This initiative has been achieved through collaboration with hospitals, care homes and key community service providers.
We are, as ever, very grateful for the commitment and dedication shown by all our staff and volunteers who have worked so hard to further develop the charity's reach.
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## **Report from CEO Jill Fraser**
## **All the Lonely People and How to Connect Them**
We like to think of ourselves as a friendly little island, but Britain is facing a crisis of loneliness and social isolation. According to the independent think tank The Centre for Social Justice, six out of ten Britons say they are lonely at least some of the time.
Worst hit are 18-24 year olds: almost three-quarters feel lonely and isolated, at a stage in their lives when they should be facing the future with confidence and hope. Meanwhile, Age UK reports that almost 2 million older people are 'often lonely' and feel cut off from society, at a time when they need most support.
Shockingly, more than a million older people say they go for more than a month without speaking to a friend, neighbour or family member.
This is not just bad for our mental wellbeing; it's devastating for our physical health. Silence isn't golden; it's deadly. A large body of scientific research shows that social connection is just as important for health as a good diet and physical activity, especially for older people. A US study found that loneliness is even more dangerous than smoking, alcoholism and obesity. When you form meaningful bonds with others, your wounds heal faster, you shake off infections more quickly and your blood pressure drops. You are significantly less likely to suffer heart attacks or strokes, or develop Parkinson's and dementia. In fact, according to The Alzheimer's Society, social isolation can increase your risk of dementia by about 60%.
KiB exists to connect people, so there's never been a more important time for our work. But we are a small charity; we need to partner with others to ensure that everyone can benefit from what we've discovered: that bringing the generations together makes
everybody's life richer, healthier and more meaningful. So, since summer 2024, we've been working with the Centre for Social Justice to spread this message and help embed our ideas. They are currently putting the finishing touches to a comprehensive report called _Lonely Nation,_ which will make recommendations to government. We hope that by this time next year, we will be talking to the CSJ about doing what we do on a much larger scale.
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Meanwhile, across the country, our thousands of young volunteers meet with older people on Zoom or in real life to have fun, to learn new things and to reminisce about old things. Young and old laugh together, sing together, play board games together and even read funny play scripts out loud. We have emails from hundreds of young people who say they feel more connected to their community because of our work.
When young and old get together, everybody benefits. The older people feel valued and cared for, and the younger ones feel a new sense of purpose. They also learn that real life is not as scary as they thought: there's nothing like a chat with a spirited 85-year-old to put things into a very different perspective.
Over the past 12 months:
**The importance of connection ...**
- 3,500 students signed up for our Zoom Teaching & Volunteering programme, which shows young people how to connect with over-70s thoughtfully and creatively; then gives them the chance to virtually 'visit' older people in care settings, or living alone in their own homes.
- 500 students worked with us to deliver real-life visits to hospitals, care homes and community groups at our programmes in Dorset, London, Leeds and Warwickshire. Some used their talents to create music, dance and drama projects; others offered relaxing hand massages and much-needed haircuts and grooming to older people on hospital wards.
- 2,500 primary school children took part in our primary school workshop, 'When Great Granny Came to Stay'. These fun and imaginative sessions help children understand what it's like to be old in a rapidly-changing modern world; they also feature thoughtful ways to show older relatives and family friends that they are loved and remembered. Once a school has completed our workshop, we set up _KiB_ clubs to link them to local care homes and day centres, so the children get the chance to light up the day for older people in their community too.
- On top of all this, hundreds of our KiB volunteers made gifts, cards and goody bags to send into care homes and hospitals at our programmes in the Midlands, London and Dorset, so older people never feel forgotten.
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In autumn 2023, we started working with Bournemouth and Poole Hospitals to give the local community a chance to connect with the hospital patients and the people caring for them. Since then, local schools, colleges and community groups have offered regular hairdressing and grooming sessions; music, dance and poetry performances; reminiscence activities; and therapy dog visits.
We already deliver these services at four other hospitals: Whittington in London; and Warwick, Leamington and Stratford in Warwickshire. In every case, we build a support network around the hospital, so it sits at the very heart of its community, working with and for local people to provide a thoughtful and engaging service.
**Dorset students help patients freshen up ...**
The hospitals we work with are all offered the opportunity to take part in our online Creative Thoughtfulness teaching courses, which form the backbone of our Teaching and Volunteering programme. These courses are available to all schools and colleges, and individual students working towards their Duke of Edinburgh's Award. Lately there's been an increasing take up from medical and non-medical staff at our partner hospitals.
These sessions bring connection to a whole new level: sometimes, a senior nurse will join, to learn alongside students who are hoping for a career in healthcare. At one session, a hospital chaplain joined, giving the students crucial insight into coping with grief. The student feedback from these sessions has been overwhelming. Young people tell us that taking part has 'opened their eyes' to what it's like to be old.
One of the best things about connecting with others is the chance to share a laugh. And it turns out that laughter really is the best medicine, especially for older people: a Japanese study shows that laughing with friends can keep them stronger for longer, and means they
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are more likely to be able to live independently in their own homes. Researchers found that regularly laughing with friends reduced functional disability by 30 per cent. ('Functional disability' means no longer being able to carry out the tasks needed for independent living, for a range of medical reasons.)
**Harold and Brian at a KiB Comedy Club: "The most fun we've had on a Monday afternoon!"**
In autumn 2022, we decided to give older people something to really laugh about, and launched a pilot project of Comedy Script Reading sessions in care homes. In autumn 2023, we extended this programme to include retirement living complexes and community groups. We purchased and adapted 26 comedy plays, chosen because they can be performed by older people with physical and cognitive challenges. There's no physical acting as all stage directions are described by a narrator. And every character's part is highlighted, so people with dementia can easily follow the script and enjoy the fun, the challenge, and all the medical benefits.
Over the past year, more than 150 over70s took part in our regular script reading sessions; relishing the chance to try a new challenge and bond with friends through laughter. At most of these sessions, the older people have been joined by students from local schools, colleges and universities.
**A Comedy Club care home session**
There is strong evidence that these sessions are particularly good for the brain. Across the globe, dementia researchers are excited by the concept of 'cognitive reserve': the idea that particular activities protect your brain against cognitive decline. It's never too late to start to
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boost cognitive reserve; even people living with dementia can benefit. To have an effect on cognitive reserve, activities should be challenging: having to pay active attention and interact with other people gives the brain a powerful workout. They should also be social, as doing an activity with others is better for the brain than doing a crossword alone. Research also shows that following a story with different characters can have a powerful effect on cognition: reading a play is more beneficial than, say, reading a newspaper.
Researchers at the University of Swansea's Dementia Research Group were so interested in this project that they designed a qualitative research study into its possible effects on older people's memory and mood. The research will start in September 2024, with members from our Leeds' groups. Later next year, lead researcher Dr Kyle Jones will assess the results and produce a report.
Finally, we launched a range of KiB Calendars, listing events and activities for older people and their carers, so they can connect with others and enjoy what their community has to offer. This service has been described as 'game-changing' by medical and dementia experts.
"The Kissing It Better team is providing a new game-changing service for the Primary Care Network by acting as a bridge between Social Prescribing and the voluntary sector," says Claire Uwins of East of England Citizens' Senate. Claire is also a clinical researcher specialising in dementia, and a Patient Participation Group Lead on Social Prescribing for rural villages in East Hertfordshire.
She adds: "This service is bringing new community-based volunteers out of the woodwork to get involved in Social Connection and 'Moving Medicine' activities for our older population, with the direct aim of keeping patients well in their local communities and reduce the burden on hospital beds."
We now offer four different calendars for Islington, Birmingham, Bishop's Stortford and Dorset, with many more due to launch next year.
Thanks to everyone who has worked with us this year, and special thanks to our generous funders for making it all possible (details below). What we do takes a lot of work and a huge amount of energy and determination, but it has to be done. We need to start connecting with
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each other, learning from each other, and having fun together. Friendship and strong communities hold the key to health and happiness, for all of us.
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## **Jill Fraser**
**CEO**
## **Kissing it Better**
## **August 2025**
(All photos shown have the necessary consent)
## **Funding**
A huge thank you to all our grant funders, new and existing, who have supported KiB's projects and core costs this year -
Our 'What's On' Calendar for Bishops Stortford is supported by -
- Damartex On Seniors Side Foundation: £2,800
- Brazier Trust: £2,000
- Hertfordshire County Council Locality Grant (thanks to Cllr Kelvin Horner): £750
- The Shanly Foundation: £2,000
- Special thanks to our partners Coopers of Stortford for their ongoing support
Our 'When Great Granny Came to Stay' workshops are supported by -
- Warwickshire County Council Councillors' Grants (thanks to Cllrs Jackie D'Arcy, John Holland, Piers Daniell, Tim Sinclair, Wallace Redford): £5,000
- Leamington Town Council: £1,330
- Nuneaton Councillors' Grant (thanks to Cllr Jack Kennaugh): £1,000
- Wesleyan Foundation: £9,000
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- Coventry Building Society: £1,900
- The Pargiter Trust: £10,000
Our Intergenerational Teaching Programme is supported by -
- WPH Healthcare Charity: £5,000
- Garfield Weston Foundation: £25,000 (to include core costs and to fund KiB's expansion in Warwickshire and the West Midlands]
- The National Lottery: £150,000 (over 3 years)
Our Comedy Script Reading Programme is supported by -
- The Pargiter Trust: £9,700
Thanks to Baron Davenport's Charity for an unrestricted grant of £800.
We also thank our wonderful individual donors and community fundraisers. Their fantastic efforts are incredibly important to us; both in the funds they raise, and the strong support they show to grant makers.
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## **Financial Review of the Year**
The finances for the charity for the year to 31 July 2024 are set out on pages 18 to 30 Total income was £203,479 and generated a surplus of £2,931 Closing reserves stood at £60,053.
## **Funding streams:**
In addition to the grants and contributions set out on pages 13 to 14, we receive support from NHS resources and Carers' organisations such as Forward Carers.
## **Reserves policy**
The Trustees regularly review the charity's financial position with a view to retaining sufficient reserves to support approximately six months of financial obligations in the absence of any further income generation.
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## **Trustees' responsibilities in relation to the financial statements**
The charity Trustees (who are also the directors of Kissing It Better for the purposes of company law) are responsible for preparing a Trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. In preparing the financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF KISSING IT BETTER**
I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 July 2024 which are set out on pages 18 to 30.
## **Responsibilities and basis of report**
As the charity Trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the a��o be reached
## **R W P Bowen FCA**
Chartered Accountant
H L Barnes
Barclays Bank Chambers Stratford upon Avon 2025 i �I
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## **KISSING IT BETTER**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **(INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31 JULY 2024**
||||**2024**||**2023**|
|---|---|---|---|---|---|
|||**Un restricted**|**Restricted**|**Total**|**Total**|
||**Notes**|**Funds**|**Funds**|**Funds**|**Funds**|
|||£|£|£|£|
|**Income**||||||
|Donations and other||||||
|contributions|3|82,553|89,195|171,748|166,706|
|Income from charitable activities|4|31,731|-|31,731|**44,382**|
|**Total income**||114,284|89,195|203,479|211,088|
|**Expenditure**||||||
|Expenditure on raising funds|5|30,541|**4,424**|34,965|16,089|
|Expenditure on charitable||||||
|activities|6|105,343|60,240|165,583|163,315|
|||||--||
|**Total expenditure**||135,884|64,664|200,548|179,404|
|**Net income and net**||||||
|**movement in funds for the**||||||
|**year**||(21,600)|24,531|2,931|31,684|
|**Reconciliation of Funds**||||||
|Total funds brought forard||39,510|17,612|57,122|25,438|
|**Total funds carried forard**||£ 17,910|£42,143|£60,053|£57,122|
The company has no recognised gains or losses other than those stated in the Statement of Financial Activities for the above year.
The notes on pages 20 to 30 form part of these accounts.
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19 **KISSING IT BETTER**
## **Company No. 07710097**
## **BALANCE SHEET**
|||**31 JULY 2024**||||
|---|---|---|---|---|---|
|||**2024**||**2023**||
||**Notes**|£|£|£|£|
|**Fixed Assets**||||||
|Tangible assets|9||994||1,490|
|**Current Assets**||||||
|Stock||910||3,005||
|Debtors and prepayments|10|9,237||3,103||
|Cash at bank and on deposit|11|84,312||73,767||
|||94,459||79,875||
|**Liabilities**||||||
|Creditors|12|35,400|59,059|**24,243**|55,632|
||||||--|
|**Net Assets**|||£ 60,053||£ 57,122|
||||||--|
|**The funds of the charity**||||||
|Unrestricted Funds|13||17,910||39,510|
|Restricted Funds|13||**42,143**||17,612|
||||||--|
|Total charity funds|||£ 60,053||£ 57,122|
The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibilities for:
- a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006; and
- b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees on ,-,'· ( _A-p_ �ft.. were signed on its behalf by
**2025 and X** _I_
The notes on pages 20 to 30 form part of these accounts
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20 **KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 JULY 2024**
## **1. STATUTORY INFORMATION**
Kissing it Better is a private company limited by guarantee. The company is registered in England under number 07710097 and the address of the registered office is The Old Vicarage, Church Lane, Aston Cantlow, Henley in Arden, England 895 6JB.
## **2. ACCOUNTING POLICIES**
## **a) Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Kissing it Better meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b) Fund accounting**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the company.
Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **c) Income**
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
## **d) Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred.
All costs are allocated between expenditure categories on the Statement of Financial Activities on a basis to reflect the use of the resource. Costs relating to a particular activity are allocated directly.
## **e) Tangible fixed assets**
Depreciation is provided at the following annual rate in order to write off the costs less estimated residual value of each asset over its estimated life.
Computer - 25% straight line basis
## **f) Stocks**
Stocks are valued at the lower of cost and net realisable value.
## **g) Going concern**
The Trustees consider that the charity has adequate resources to continue in operation for the time being. Accordingly, the financial statements have been prepared on a going concern basis.
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 JULY 2024**
## **3. INCOME FROM DONATIONS AND OTHER CONTRIBUTIONS**
|**3.**
**INCOME FROM DON**|**ATIONS AND OTH**|**ER CONTRIB**|**UTIONS**||
|---|---|---|---|---|
|||**2024**||**2023**|
||Unrestricted|Restricted|Total|Total|
||funds|funds|||
||£|£|£|£|
|Donations and collections|79,553|-|79,553|87,847|
|Grants from Trusts|3,000|89,195|92,195|78,859|
||-|||--|
||£ 82,553|£ 89,195|£ 171,748|£ 166,706|
In 2023 £88,887 of income was attributable to unrestricted funds, and £77,819 to restricted funds.
## **4. INCOME FROM CHARITABLE ACTIVITIES**
|£
Fundraising events
10,804
Training income
20,927
£ 31,731|£
£
£
-
10,804
11,699
-
20,927
32,683
-
-
£ 31,731
£ 44,382|
|---|---|
In 2023, all income from charitable activities was attributable to unrestricted funds.
## **5. EXPENDITURE ON RAISING FUNDS**
||£|£|£|£|
|---|---|---|---|---|
|Fundraising expenses|8,064|4,424|12,488|5,760|
|Website|1,735|-|1,735|1,656|
|Travel and subsistence|542|-|542|223|
|Staff costs|1,250|-|1,250|1,250|
|Consultant's costs|18,950|-|18,950|7,200|
||--|||--|
||£ 30,541|£ 4,424|£ 34,965|£ 16,089|
In 2023 £15,639 of the expenditure was charged to unrestricted funds and £450 to restricted funds.
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024**
## **6. EXPENDITURE ON CHARITABLE ACTIVITIES**
|**6.**
**EXPENDITURE ON CH**|**ARITABLE ACTI**|**VITIES**||||
|---|---|---|---|---|---|
|||**2024**|||**2023**|
||Unrestricted|Restricted|Total||Total|
||funds|funds||||
||£|£|£||£|
|Hospital/care home projects||||||
|Contractors' costs|47,787|26,072|73,859||77,220|
|Travel and subsistence|665|4,875|5,540||2,325|
|Administration|3,606|-|3,606||5,349|
|Staf costs|45,844|28,799|74,643||71,034|
|Depreciation|2|494|496||497|
|Governance costs (see note 7)|7,439|-|7,439||6,890|
|||||-||
||£ 105,343|£ 60,240|£ 165,583|£|163,315|
In 2023, £97,302 of the expenditure was charged to unrestricted funds and £66,013 to restricted funds.
## **7. GOVERNANCE COSTS**
|**7.**
**GOVERNANCE COS**|**TS**||||
|---|---|---|---|---|
|||**2024**||**2023**|
||Unrestricted|Restricted|Total|Total|
||funds|funds|||
||£|£|£|£|
|Administration expenses|1,393|-|1,393|1,441|
|Insurance|646|-|646|649|
|Accountancy fees|5,400|-|5,400|4,800|
||£ 7,439|-|£ 7,439|£ 6,890|
In 2023, all of the expenditure was charged to unrestricted funds.
## **8. EMPLOYEES**
The average number of employees during year was 4 (2023[- ] 4).
No employees had employee benefits in excess of £60,000 (2023[-] Nil).
22
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 JULY 2024**
## **9. TANGIBLE FIXED ASSETS**
||Computer|Computer||Total|
|---|---|---|---|---|
|**COST**|||||
|At 31 July 2023 and 2024|£|1,987|£|1,987|
|**DEPRECIATION**|||||
|At 31 July 2023||497||497|
|Charge for the year||496||496|
||||-||
|At 31 July 2024|£|993|£|993|
|**NET BOOK VALUE**|||||
|At 31 July 2024|£|994|£|994|
|At 31 July 2023|£|1,490|£|1,490|
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024**
## **10. DEBTORS AND PREPAYMENTS**
|**10.**
**DEBTORS AND PREP**|**AYMENTS**||||
|---|---|---|---|---|
|||**2024**||**2023**|
||Unrestricted|Restricted|Total|Total|
||funds|funds|||
||£|£|£|£|
|Donations and other|||||
|contributions|7,810|-|7,810|626|
|Prepayments|1,427|-|1,427|2,477|
||£ 9,237|-|£ 9,237|£ 3,103|
||-|||-|
|**11.**
**CASH AT BANK AND**|**ON DEPOSIT**||||
||£|£|£|£|
|Barclays Bank pie -|||||
|current account|£ 43,158|£ 41,154|£ 84,312|£73,767|
|**12.**
**CREDITORS**|||||
||£|£|£|£|
|Trade creditors|3,476|-|3,476|353|
|Accruals and deferred income|18,325|-|18,325|14,947|
|Other creditors|12,776|-|12,776|8,276|
|Other taxes and social security|823||823|667|
||£ 35,400|-|£ 35,400|£24,243|
24
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024**
|**13.**|**ANALYSIS OF CHARITABLE FUNDS**|**ANALYSIS OF CHARITABLE FUNDS**||||
|---|---|---|---|---|---|
|||Balance at|Income|Expenditure|Balance at|
|||1 August 2023|||31 July 2024|
|||£|£|£|£|
|Current|Year|||||
|Unrestricted funds||39,510|114,284|135,884|17,910|
|Restricted funds||17,612|89,195|64,664|42,143|
|||-|||--|
|||£57,122|£203,479|£200,548|£ 60,053|
|||-|||--|
|||Balance at|Income|Expenditure|Balance at|
|||1 August 2022|||31 July 2023|
|||£|£|£|£|
|Previous Year||||||
|Unrestricted funds||19,182|133,269|112,941|39,510|
|Restricted funds||6,256|77,819|66,463|17,612|
|||-|||--|
|||£ 25,438|£211,088|£ 179,404|£57,122|
25
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 JULY 2024**
## **Analysis of movements in restricted funds - current year**
|Rank Foundation 'Time to
Shine' Fund
Morris Beneficent Trust Fund
Rank Foundation IT Fund
The Pargiter Warickshire and
Hertfordshire Primary School
Fund
Warwickshire County
Councillors' Fund
29thMay 1961 Fund
Braziers (Bishop's Storford
Town Council) Grant Fund
Baron Devenport's Trust Fund
John Egan Fund
Damartex Foundation 'On
Seniors side' Grant Fund
Pargiter Charitable Trust
Yorkshire Seniors Grant Fund
Pargiter Charitable Trust
Warwickshire Grant Fund
Royal Leamington Spa Town
Council Grant Fund
Hertfordshire County Council
Councillors' Locality Grant
Fund
Nuneaton Borough Council
Grant Fund
Coventry Building Society
(Heart of England) Grant Fund
Garfield Weston Foundation
Grant Fund
Forward Carers Grant Fund
Wesleyan Foundation (Heart of
England) Community Grant
Fund
WPH Charitable Trust Grant
Fund
Shanly Foundation Grant Fund
Balance at
1 August 2023
£
13,129
1,000
1,483
2,000
£ 17,612|Income
£
5,000
5,000
2,000
800
1,200
2,876
9,860
9,860
1,330
750
1,000
1,900
25,000
6,619
9,000
5,000
2,000
£ 89,195
Expenditure
£
13,129
1,000
494
2,000
4,583
4,167
1,666
800
1,200
1,943
9,360
9,860
776
750
333
317
4,167
6,619
1,500
£ 64,664
Balance at
31 July 2024
£
989
417
833
334
933
500
554
667
1,583
20,833
7,500
5,000
2,000
£ 42,143|
|---|---|
The Rank Foundation 'Time to Shine' Fund was established in 2023 to use funding for the employment training and development of a new student as a stepping stone to develop their career.
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 JULY 2024**
Morris Beneficent Trust Fund was set up in December 2021 with funding to set up initiatives in North London and the Home Counties linking with agencies geared to the care of older people, in particular to encourage isolated, older people in care homes and those living alone to connect with the wider community.
The Rank Foundation IT Fund was established in 2023 using a cost of living grant to assist with the purchase of key IT equipment.
The Pargiter Warwickshire and Hertfordshire Primary School Fund was set up in 2022 to work with primary schools to understand the needs of older people and to encourage schools to work with local care homes for the benefit of both young and old.
The Warwickshire County Councillors' Fund was set up in 2023 to support 'When Great Granny Came to Stay' primary school workshops and KiB Clubs in Alcester, Stratford North, Warwick North and West and Leamington rural area.
29[th ] May 1961 Fund was set up in 2023 to support Intergenerational Teaching programme in Warwickshire.
Braziers (Bishop's Stortford Town Council) Grant Fund was set up in 2023 to support social prescribing calendar for over 55s in Bishop's Stortford.
Baron Davenport's Trust Fund was set up in 2023 to go towards core funding for all projects in Warwickshire.
John Egan Fund was set up in 2023 to support Intergenerational Teaching programme in Warwickshire.
Damartex Foundation 'On Seniors side' Grant Fund was set up in 2023 to support social prescribing calendar for over 55s in Bishop's Stortford.
Pargiter Charitable Trust Yorkshire Seniors Grant Fund was set up in 2023 to support Comedy Drama projects for care homes and community groups for older people in Leeds.
Pargiter Charitale Trust Warwickshire Grant Fund was set up in 2023 to support 'When Great Granny Came to Stay' primary school workshops.
Royal Leamington Spa Town Council Grant Fund was set up in 2024 to support 'When Granny Came to Stay' primary school workshops and KiB Clubs within the town of Leamington.
Hertfordshire County Council Councillors' Locality Grant Fund was set up in 2024 to support social prescribing calendar for over 55s in Bishop's Stortford.
Nuneaton Borough Council Grant Fund was set up in 2024 to support 'When Great Granny Came to Stay' primary school workshops and KiB Clubs in Nuneaton, with preference for Stockingford ward.
Coventry Building Society (Heart of England) Grant Fund was set up in 2024 to support 'When Great Granny Came to Stay' primary school workshops and KiB Clubs in Coventry, with preference for South and S.East areas of the city.
Garfield Weston Foundation Grant Fund was set up in 2024 towards core costs and development of all projects within KiB's Intergenerational Teaching programme in Warwickshire and West Midlands.
27
28
## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 JULY 2024**
Forward Carers Grant Fund was set up in 2024 to support social prescribing calendars for Carers throughout Birmingham.
Wesleyan Foundation (Heart of England) Community Grant Fund was set up in 2024 towards development of 'When Great Granny Came to Stay' primary school workshops and KiB Clubs in Coventry, Nuneaton, Bedworth and rural areas of Warwickshire not yet covered.
WPH Charitable Trust Grant Fund was set up in 2024 to support Intergenerational Teaching programme in Warwickshire.
Shanly Foundation Grant Fund was set up in 2024 to support social prescribing calendar for over 55's in Bishop's Stortford.
## **Analysis of movements in restricted funds - previous year**
||Balance at|Income|Expenditure|Balance at|
|---|---|---|---|---|
||1 August 2022|||31 July 2023|
||£|£|£|£|
|Rank Foundation 'Time to Shine'|||||
|Fund|-|26,369|13,240|13,129|
|Warwickshire Crimebeat Fund|-|900|900||
|Pargiter Yorkshire Music Project
Pargiter Warickshire Fund|930
1,826|-
-|930
1,826||
|Morris Beneficent Trust Fund|1,500|20,000|20,500|1,000|
|Coopers of Stortford Fund|2,000|1,987|3,987||
|York University Digital Drama|||||
|Fund|-|1,960|1,960||
|Rank Foundation IT Fund
The Pargiter Warickshire and|-|1,977|**494**|1,483|
|Hertfordshire Primary School|||||
|Fund|-|9,776|7,776|2,000|
|Pargiter Yorkshire Comedy|||||
|Drama Fund|-|9,850|9,850||
|May 1961 Trust Fund|-|5,000|5,000||
||||-||
||£6,256|£ 77,819|£66,463|£17,612|
The Rank Foundation 'Time to Shine' Fund was established in 2023 to use funding for the employment training and development of a new student as a stepping stone to develop their career.
Warwickshire Crimebeat Fund was created in 2023 to fund work with schools for students to understand the needs of older people including volunteering from home.
The Pargiter Yorkshire Music project was established in November 2021 to create a unique music project designed to help older people across Leeds and West Yorkshire feel happier, more connected and socially included.
The Pargiter Warwickshire Fund was established in November 2021 to deliver a project - 'Looking after Great Granny' - working with young people in Warwickshire through schools to raise awareness of the needs of older people.
28
29
## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## **FOR THE YEAR ENDED 31 JULY 2024**
Morris Beneficent Trust Fund was set up in December 2021 with funding to set up initiatives in North London and the Home Counties linking with agencies geared to the care of older people, in particular to encourage isolated, older people in care homes and those living alone to connect with the wider community.
The Coopers of Stortford Fund was established in December 2021 to create a project to provide engagement and information to support isolated older people in the wider Bishop's Stortford area.
The York University Digital Drama Fund was set up in April 2022 to deliver a Digital Drama project to support older people in Yorkshire care homes.
The Rank Foundation IT Fund was established in 2023 using a cost[-] of-living grant to assist with the purchase of key IT equipment.
The Pargiter Warwickshire and Hertfordshire Primary School Fund was set up in 2022 to work with primary schools to understand the needs of older people and to encourage schools to work with local care homes for the benefit of both young and old.
The Pargiter Yorkshire Comedy Drama Fund was established in 2022 to work with local care homes to develop and perform comedy drama involving elderly residents.
The May 1961 Trust Fund was established in 2022 to support work with schools in Warwickshire to develop their understanding of the needs of older people and to create volunteering work with care homes and hospitals.
## **14. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**14.**
**ANALY**|**SIS OF NET ASSETS BETWEEN FUNDS**|
|---|---|
|Fixed assets
Stock
Debtors
Bank
Creditors|**2024**
Unrestricted
Restricted
Total
funds
funds
**2023**
Unrestricted
Restricted
funds
funds
Total|
||£
£
£
5
989
994
910
-
910
9,237
-
9,237
43,158
41,154
84,312
35,400
-
35,400
-
£ 17,910
£ 42,143
£ 60,053
£
£
7
1,483
3,005
3,103
57,638
16,129
24,243
-
£ 39,510
£ 17,612
--
£
1,490
3,005
3,103
73,767
**24,243**
£ 57,122|
## **15. INDEMNITY INSURANCE**
Funds belonging to the Charity have been used in the purchase of insurance:
a) to protect the Charity from loss arising from the neglect or defaults of its Trustees; and b) to indemnify the Trustees against the consequences of any neglect or default on their part.
The cover provided for this insurance during the year was £100,000 with the annual premium being £646 which also includes insurance cover for employer's liability, public and products liability and legal expenses.
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## **KISSING IT BETTER**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2024**
## **16. TAXATION**
The company is not liable to taxation upon its income by reason of the exemption under Section 505 of the Income and Corporation Taxes Act 1988.
## **17. RELATED PARTY TRANSACTIONS**
During the year Jill Fraser, wife of R Samuda, a trustee, was paid a salary of £12,500 (2023 £12,500) and was paid travel expenses of £2,442 (2023 £1,563). At the year end the amount owed by the company was £14,758 (2023 £9,563).
None of the Trustees were paid any remuneration by the company during the year (2023 £Nil).
## **18. LIABILITY OF THE MEMBERS**
The liability of the members on the dissolution or winding up of the company is limited to a sum not to exceed £10 each.
30