Kissing it Bette Trustees, Report & Financial Statements Year Ended July 31" 2025 "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
Contents Legal and Adminislrative Information Page 2 Trustees, Report Page 3 Objectives and Activities for the Public Benefit Page 4 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 14 statement of Trustees, Responsibilities Page 15 Independent Examiner's Report Page 16 Statement of Financial Activities Page 17 Balance Sheet Page 18 Notes to the Financial Statements Page 19
Legal and Administrative Information Trustees: Prof Angela Eleine Thomas OBE Richard Markham Samuda FCA Timothy John Newman Ankita Menon Derek Oldham [resigned 3131 January 20261 Helen Lancaster [appointed 251h November 20241 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 LeiGesler LLE87 2BB
Trustees, Reportfor the year ended 31 J1 2025 The Trustees, who are also the diTectors of the company, present their report and financial statements of the charity for the year ended 31 July 2025. The financial statements have been prepared in accordan 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 Charty 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 Truslees 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.
Objectives and Activities for the Public Benefit The objects of the charity. as defined by the Memorandum ofAssociation.' To promoteand presetvethegood healthofpatients reNing healthcare treatmert 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 Twslees see fit, including without limtstion the provision of online and physical forumsto share, disseminate, discuss and promole 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
We provide a strong voice on healthcare issues, as members of national healthcare organisations, including the National Dignty Council and two advisory groups to the Care Quality Commission. Questions we address: How can we constantly exceed patients, expectations of their care environmen How can we spread swiftly transforming and innovative ideas across the whole healthcare system? How Gan 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 experien 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.
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 aring professions., others use their knowledge to make life Èetter 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 Greated supported volunteering projects. These give young people a framework to use their talents to light up the day for older people, Ihrough music, art, pampering, drama or cookery, orjust having a lovely chat. We noticed that everyone benefrts 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 thosè 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 ¢onfidence-. recalling the past is a means of owning your own life story, and preseNing 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 theirtime, the providor as a whole and the community* ' NHS England reporL
Review of the Charity's Activities from the Trustees We have been pleased to see another busy year for the charity showing improved financial results in an environment when funding for charities is increasingly competitive. It is notable this reflects continued support from a number of important funding parties who have supported the charity over an extended period. This has allowed us to contribute significantly to services with health, care and social servi systems which are under considerable prèssur8. 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 pres6nce 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 reGruitment. Our work with those completing Duke of Edinburgh's Awards, and other similar organisations has demonstrated that the charity's courses are 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 seNice providers and feedback has been very encouraging. Kissing it Better continues to sustain a high national profile for a small charity. 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.
Report from CEO Jill Fraser We know that what we do makes a powerful difference to people's lives, but it's nice when science backs us up. When we first set up KIB in 2009, projects promoting social connection were seen as charming little add-ons to the serious business of heaithcare. Now research is coming in thick and fast that social Gonnection is vrtal.. you can't be fully healthy if you don't have people to talk to and share your life with. Just as I started to write this report, a new study revealed that friendship is even more important than fitness when it comes to keeping your brain healthy into old age, The research identified a large group of'super-agers'_ octogenarians with the memory powers of people decades younger. Vvhat's fascinating is that all these super-agers had just one thing in common.. an active social life. Keeping in touch with family and friends was what was keeping their brains in such good shape. A recent editorial in The Lan1 described social connection as "a key determinant of health" and continued.. .supporting social connection throughout the life course is a priority in achieving a healthy longevity.IP 2 The World Health Organisation agrées.. 'Social connection can protect health across the lifespan. It can reduce inflammation, lower the risk of serious health problems, foster mental health, and prevent early death. It can also strengthen the social fabric, contributing to making communities healthier, safer and more prosperous.. So, now we know all this, what can we do? At KIB, we're doing whal we've always done., just more of it. Vvhen we started out, we created healthcare projects giving young people the chance to connect with older people in hospitals and care homes. An NHS England report said our projects made an immediate and lasting difference to the lives of everyone involved. '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 wholé and the community., NHS England report. https:/lnews.northwestern.edu/stories/2025108/what-makes-a-supera8er/ httPs://www.thelancet.com/journals/lanhl/article/PIIS2666-75681241000114/fulltext
We went on to set up teaching and training programmes, so we could Share what we'd learned with students and healthcare workers. But lately it's become clear Ihat we still have more to do. The question.. how can we help people make friends and connect with each other before they need care in a hospital or nursing home? Our answer was to create a range of 'at'S On Calendars, for older people to hang on their wall, giving a comprehensive list of hundreds of local events and activities specially designed for over- 55s. Each calendar details everything from board-game groups to walking groups,. groups for people who want to play music together, and groups for people who just want lo listen to music together,. groups for people who love to read,. groups for people who want to create lovely things, or learn a new crafting hobby- and groups for the sportingly-inclined. The one thing all these groups share is that they bring people together. Currently we have seven calendars, covering Warwickshire, Birmingham. Bishop's Stortford, Dorset, Islington, Haringey and Wiltshire, with more in the pipeline. They're available as hard copies from local outlets - libraries, GP practices, social prescribers. phamiacies and post offices- and also online through our website. Healthcare experts have described them as 'game-changing', saying they help older people expand their social networks and improve their health. 'This service is getting new local volunteers involved in activities for our older population, with the direct aim of keeping people well and out of hospital, says Claire Uwins of East of England Citizens, Senate. We want to build our slate of calendars, and for that, we need more funding. Until now, that's come mainly from local agencies but in early 2025, we were awarded a grant from The Rank Foundation's Profit for Good programme- a three-year initiative to help us turn our calendar idea into a not-for- profit business, so we can grow the idea and reach more people. We've also just received a generous boost from the Centre for Social Justi {CSJ).' a total of £60,000 towards our teaching programmes for schools, as part ofthe CSJ'S campaign to end loneliness among older people. We've been working with the CSJ for a year now., our work is widely quoted in their latesl Lonely Nation report (featurèd on national BBC news) outlining their recommendations to improve the lot of older people in the UK. CSJ researchers have been impressed by our drive to help young people make deep and caring connections with the older people in their lives, particularly through ourtwo teaching programmes, When Great Granny Cam8 to Stay and CreatNe Thoughtfulness. When Great Granny Came to Stay is an interactive workshop for primary schools. Since we started this programme, more than 10,000 children aged 5-11 have joined us to learn what
io it's like to be old in a rapidly-changing world- and discover crealive ways to show older relatives that they are loved, cared for 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. Our second programme. Creative Thoughlfulness, is an online teaching and volunleering programme for older students. The programme is available to all schools and colleges and individual students working towards all three levels of their Duke of Edinburgh's Award. It shows young people how to connect with older people in thoughtful and creative ways, using Iheir own special talents. This might be art, musiG, beauty therapy or hand massage- or maybe just a gentle conversation. Once students have completed their teaching programme, they get the chance to visit older people in care settings, hospitals, and people living alone in their own homes (either face-to-face, or via Zoom). More than 2,500 student volunteers are currently subscribed to our newsletter, giving details of our teaching and volunteering programmes and our volunteer maslerclasses. This year, we are moving onto a new volunleer-tracking programme called Better Impact, to help us better manage our growing number ofvolunteer recruits. We've always known that our young volunteers gain a lot from working with us - they tell us regularly that they get far more out of volunteering than they put in. And that goes for volunteering generally: research by the National Council for Voluntary Organisations {NCVO) shows that 93% of volunleers get real pleasure from volunteering,. almost as many1900/0} say they feel they're making a real difference., and more than three-quarters (770h) report that volunteering helps improve their mental health and wellbeing. For the past year, we've continued to offer volunteering opportunities to young people at WaNick, Stratford and Leamington hospitals in Warwickshire., at Bournemouth and Poole Hospitals in Dorsel,. and Vvhittington in London - organising weekly visits during term time, plus holiday volunteering slots and work experience. On the wards, our student volunteers use their talents to connect with older pèopl8 in their own special way.. some sing and play instruments., others do card tricks or gift of something they've created, like a poem or piece of athork. All of them have learned how to start an engaging Gonversation using reminiscence materials. And this year, hundreds of children produced handmade cards and other simple gifts. to brighten up bedside tables. io
li At Whittington Hospital, in addition to our student volunteering, we organise weekly art and musi¢ sessions on the wards, delivered by professionals. And for the last six months, I've been making regular visits to the Emergency Departrnent, to chat to patients on trolleys in corridors as they wait for a bed to become available on the wards. Sometimes people can wait for days. Although l am trained nurse, my visits are purely to offer a friendly fa. a cup oftea, and the gift of goody bags made by our student volunteers- simply to say.. we are thinking about you and we wish you well. Our feedback for th8s& ED visits has been ovetwhelmingly positive. And we know it makes a real differen because science says so.. a study by John Hopkins University found that giving 40 seconds of compassionate care- just enough lime for a big smile and a positive comment- significantly lowers a patient's anxiety We are now contribLrting to the wearth of scientific literature on the Importan of human onnection. We're workn'ng with the University of Swansea's Dementia Research Group on a research study to test the impact of our unique Comedy Play Reading programme. The idea is simple.. older people get together in groups to read funny plays out loud logether. We adapted the texts so everyone can get involved, even those with physical and memory challenges. The Swansea research study is awaiting peer review, and will be published next year. Since 2020, there's been a notable increase in published studies evaluating the impact of loneliness and isolation. However, the news doesn't always cut through. A new study in World Psychiatry says.. 'Robust evidence documents social Connection factors as independent predictors of mental and physical health,. but warns- "Despite the breadth of evidence...its relevance to health and mortality remains underapprecialed by the public." Scientists and researchers are giving us the evidènce we need to push hard for projeds like ours that promote social connection. It's time to get the message out there that these are not just 'nice little extras,. They are, and have always been, 'essential must-haves,. Spread Ihe word! Jill Fraser August 2025 3 https'./lpubmed.ncbi.nlm.nih.gov/104582561 https'.//pubmed.ncbi.nlm.nih.gov/392794111 li
12 Funding Our warmest thanks to all our grant funders and individual donors for their generosity in supporting KIB'S projects and core costs this year.. Our What's On calendars are supported by- Rank Foundation 'Profit for Good, fund £10,000 Damartex Foundation 'On Seniors, Side £8,300. {Bishop's Stortford) Hertfordshire Community Foundation £3.500. (Bishop's Stortford) Shanly Foundalion £2,000 (Bishop's Stortford) IM Properties £3,000 (Warwickshire) Coventry Building Society £7,000 IWarwickshir6) The Nalional Lottery. (Warwickshirel Forward Carers (Birmingham, Wiltshire, Dorset) Immanuel Church £600 (Dorsel) Special thanks to partners Coopers of Stortford for ongoing support Our'when Great Granny Came to Stay. workshops are supported by - Wesleyan Foundation £7,500 (of£9,000 re¢'d May 2024) Coventry Building Society £1,583 lof £1,900 rec'd May 2024} Nuneaton Councillors Grants £667 {of£1,000 rec'd March 2024} The Pargiler Trust £9,000 The National Lottery. Our Intergenerational Teaching Programme is supported by - Global's Make Some NoISehe Big Give £5,000 (match funding in Small Charity Week} Centre for Social Justi £60,000- including generous support from The Bernard Lewis Charitable Trust 29 May 1961 Trust £5,000 Garfield Weston Foundation £20,833 (of £25,000 rec'd May 2024) The National Lottery" 'The National Lottery £150,000 over 3 years for all projects and core costs 12
13 We thank ourwonderful individual donors and community fundraisers for their continued support throughout the year. Special thanks to those who conlributed during The Big Give's Small Charity Week (23-30 June). our first online crowd-funding campaign who help8d us reach an amazing overall total of £14,448.79. Thank youl 13
14 Financial Review of the Year Th8 finances for the charity forthe yearto 31 July 2025 are set out on pages 17 to 30. Total income was £288,528 and generated a surplus of £63.957. Closing reserves stood at £124,010 of which £25.811 were restricted funds. 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 tha absence of any further income generation. 14
15 Trustees, responsibilities in relation to the financial statements The charity Trustees (who are also Ihe directors of Kissing It Better for the purposes of company law) are responsible for prepartng a Trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢tspted Accounting Practice). Company law requires the char'rty 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., ObSee 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 Ihe assets of the chartty and hen taking reasonable steps for the prevention and detection of fraud and other irregularities. By order he Board of Trustees R M Samuda FCA . T J Nevnnan IG Ir"1 2026 15
16 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 2025 which are set out on pages 16 to 30. Responsibilities and basis of report As the charity Trustees of the company (and also tt5 directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companie5 Act 2006 (Yhe 2006 Act,). Having satisfied myself that the accounts of the company are not required to be auditèd under Part 16 of thé 2006 Act and are eligibl8 for independent examinalion, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Acl 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(51{b} of the 2011 Act. Independent examiner's statoment 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 thal in any material respect.. accounting records were not kept in respert of the company as required by section 386 of the 2006 Act, or 2. Ihe accounts do not accord with those records,. or 3. the accounts do not comply with Ihe 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 the accounts have not been prepared in accordan with the methods and principles of the statement of Recommended Praclice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelar7d (FRS102}1. 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 underslanding of the accounts to be reached. R W P Bowen FCA Chartered Accountant H L Barne5 Barclays Bank Chambers Strafford upon Avon IL 2026 16
17 KISSING IT BETTER STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2025 2025 2024 Unrestricted Restricted Funds Funds Totsl Funds Total Funds Notes Income Donations and other contributions 163.152 97,169 260.321 171,748 Income from charitable activilies 27,777 27.777 31,731 Deposil account interest 430 430 Total income 191,359 97,169 288.528 203,479 Expenditure Expenditure on raising funds 37,907 21.859 59,766 34,985 Expenditure on Charitable activities 73.163 91,642 164.805 165,583 Total expendlture 111,070 113,501 224,571 200,548 Net income and net movement in funds for the year 80,289 (16.332) 63,957 2,931 Rèconciliation ol Funds Total funds brought fomard 17,910 42.143 60,053 57,122 Total funds carried foThvard £ 98,199 £ 25,811 £124,010 £ 60,053 The company has no recognised gains or losses other than those staled in the Statement of Financial Activities for the above year. The notes on pages 19 to 30 form part of these accounls. 17
18 KISSING IT BETTER Company No. 07710097 BALANCE SHEET 31 JULY 2025 2025 2024 Notes Fixed Assets Tangible assets 1,245 994 Current Assets Stock Debtors and prepayments Cash at bank and on deposit 500 20,515 137,447 910 9,237 84,312 10 158,462 94,459 Liabilities Creditors 12 35,697 122,765 35,400 59,059 Net Assets £ 124,010 £ 60,053 The funds of the charity Unrestricted Funds Restricted Funds 13 13 98,199 25,811 17,910 42,143 Total charity funds £ 124,010 £ 60.053 The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006. The Trustees acknowledge Iheir responsibilities for.. ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006., and 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 Ihe requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating lo financial slatements, so far as applicable to the company. b) The financial statements have been prepared in accordance with the provisions applicable to companies subject lo Ihe small companies regime. The financial statements were approved by the Board of Trustees on 16 April 2026 and were signe nitsbeh Ifby . R M Samuda FCA . T J Newman The notes on pages 19 to 30 fomi part of these accounts 18
19 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026 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 Canuow, Henley in Arden, EnglarKI B95 6JB. ACCOUNTING POLICIES Basis of preparation The financial ststements have been prepared in accordance with Accounling 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 IFRS 102} (effective 1 January 2015) {Charities SORP {FRS 10211, 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 al historical cost or transaction value unless otherwise stated in the relevant accounting policy note. bl Fund accounting Unrestricted funds are available for use at the discretion of the Trustees in furtherance of Ihe general objectives of the company. Restricted funds are subjecl to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Income All incoming resources are included in the Statement of Financial Activities when the charily is entitled to the Income and the amounl 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 Aclivities on a basis to reflect the use of the resource. Costs relating to a particular activity are allocated direcuy. Tanglble flxed assets Depreciation is provided al the following annual rate in order to write off the costs less estimated residual value of each asset over its estimated life. Computer - 25°/o 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 concem basis. 19
20 KISSING IT BEER NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JULY 2025 INCOME FROM DONATIONS AND OTHER CONTRIBUTIONS 2025 Restricted funds 2024 Total Unrestricted funds Total Donations and collections Grants from Trusts 87,152 76.000 87,152 173,169 79.553 92,195 97,169 £ 163,152 £ 97,169 £ 260,321 £ 171,748 In 2024 £82,553 of income was attributable to unrestricted funds, and £89,195 to restricted funds. INCOME FROM CHARITABLE ACTIVITIES Fundraising events Training income 1.940 25,837 1,940 25,837 10,804 20.927 £ 27,777 £ 27.777 £ 31.731 In 2024, all income from charitable aclivities was attributable to unrestricted funds. EXPENDITURE ON RAISING FUNDS Fundraising expenses Website Travel and subsistence staff costs Consultants, costs 16,515 1.974 978 3.000 15.440 17,859 34,374 1,974 978 3.000 19,440 12,488 1.735 542 1.250 18.950 4,000 £ 37,907 £ 21,859 £ 59,766 £ 34,965 In 2024 £ 30,541 of the expenditure was charged to unrestricted funds and £ 4,424 to restricted funds. 20
21 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 EXPENDITURE ON CHARITABLE ACTIVITIES 2025 Restricted funds 2024 Total Unrestricted funds Total Hospitallcare home projects '. Contractors, costs Travel and subsistence Administration Staff costs Depreciation Governance costs (see note 7) 33.133 15,005 8,798 48.138 8,798 4,144 93.746 747 9,232 73.859 5,540 3,606 74,643 496 7,439 4,144 26,401 253 9,232 67,345 494 £ 73,163 £ 91.642 £ 164,805 £ 165,583 In 2024, £ 105,343 of the expenditure was charged to unrestricted funds and £ 60,240 to restricted funds. GOVERNANCE COSTS 2025 Restricted funds 2024 Total Unrestricted funds Total Administration expenses Insurance Accountancy fees 1.669 663 6.900 1,669 663 6,900 1.393 646 5,400 £ 9,232 £ 9,232 £ 7,439 In 2024. all of the expenditure was charged to unrestricted funds. EMPLOYEES The average number of employees during the year was 4 (2024 - 4}. No employees had employee benefits in excess of £ 60,000 (2024 - Nil). 21
22 KISSING IT BEThER NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 JULY 2025 TANGIBLE FIXED ASSETS Computer Total COST At 31 July 2024 Additions 1,987 998 1.987 998 At 31 July 2025 £ 2,985 £ 2,985 DEPRECIATION At 31 July 2024 Charge for the year 993 747 993 747 At 31 July 2025 £ 1,740 £ 1,740 NET BOOK VALUE At 31 July 2025 £ 1,245 £ 1.245 At 31 July 2024 £ 994 994 22
23 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 10. DEBTORS AND PREPAYIJIENTS 2025 Restricted funds 2024 Total Unrestricted funds Total Donations and other contributions Prepayments & accrued income 8,500 8,515 8,500 12,015 7.810 1,427 3.500 £ 17.015 £ 3.500 £ 20,515 £ 9.237 11. CASH AT BANK AND ON DEPOSIT Barclays Bank plc- current account Barclays Bank plc- deposit account 20.017 20,017 84,312 92,114 25.316 117,430 £112.131 £ 25,316 £137,447 £ 84,312 12. CREDITORS Trade creditors Accruals and deferred income Other creditors Other taxes and social security 1,280 10,013 18,000 2,904 1,280 13,513 18,000 2,904 3,476 18,325 12,776 823 3,500 £ 32,197 £ 3.500 £ 35.697 £ 35,400 23
24 KISSING IT BEER NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 13. ANALYSIS OF CHARITABLE FUNDS Balance at 1 August 2024 Income Expenditure Balance at 31 July 2025 Current Year Unrestricted funds Restricted funds 17,910 42,143 191.359 97,169 111,070 113.501 98,199 25,811 £ 60,053 £ 288.528 £ 224,571 £ 124,010 Balance at 1 August 2023 Income Expenditure Balance at 31 July 2024 Previous Year Unrestricted funds Restricted funds 39.510 17,612 114,284 89,195 135,884 64,664 17,910 42,143 £ 57,122 £ 203,479 £ 200,548 £ 60,053 24
25 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Analysis of movements In restricted funds - current year Balance at 1 August 2024 Income Expenditure Balance at 31 July 2025 Rank Foundation IT Fund Warwickshire County Councillors, Fund 29th May 1961 Fund Braziers {Bishap's Stortford Town Council) Grant Fund Damartex Foundation 'On Seniors side, Grant Fund Pargiter Charitable Trust Yorkshire Seniors Granl Fund Royal Leamington Spa Town Council Grant Fund Nuneaton Borough Council Grant Fund Coventry Building Society (Heart of England) Grant Fund Garfield Weston Foundation Grant Fund Wesleyan Foundation (Heart of England) Community Grant Fund WPH Charitable Trust Grant Fund Shanly Foundation Grant Fund National Lottery Witheren Foundation Grant IM Properties (Heart of England Community Foundation} Coventry Building Society (Heart of England Community Foundation) Rank Foundation 'Profit for Good, Fund 989 494 495 417 833 417 5,000 5,000 833 334 334 933 8,169 4,952 4,150 500 500 554 554 667 667 1,583 1,583 20,833 20,833 7,500 7,500 5,000 2.000 5,000 2.000 45,667 10,000 54,000 10.000 8,333 3,000 2,000 1,000 7,000 3,500 3,500 10.000 2.500 7,500 £ 42,143 £ 97,169 £113.501 £ 25,811 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 Warwickshire County Councillors, Fund was set up in 2023 to support 'When Great Granny Came to Slay, primary school workshops and KIB Clubs in Alcester, Stralford North, Warwick North and West and Leamington rural area. 25
26 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 29th May 1961 Fund was set up in 2023 to support Intergenerational Teaching programme in WarwiGkshire. Braziers {Bishop's Stortlord Town Council) Grant Fund was set up in 2023 to support social prescribing calendar for over 55s in Bishop's Stortford. Damartex Foundation 'On Seniors side, Grant Fund was sel 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. 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 wilhin the town of Leamington. 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, wilh preference for South and S.East areas ofthe 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. 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 sel up in 2024 to support Intergenerational Teaching programme in Warwickshire. Shanly Foundation Granl Fund was set up in 2024 to support social prescribing calendar for over 55's in Bishop's Stortford. National Lottery funding is intended to expand the charity's work in Warwickshire across it range of activities, including particulady its work with primary, secondary schools and care homes. It also supports funding for additional project resources. Witheren Foundation grant fund set up in 2025 to fund a film about KiB's intergeneralional work. IM Properties (Heart of England Community Foundation) set up in 2024 to support the Warwickshire 'What's On, calendar. Coventry Building Society (Heart of England Community Foundation) large grants fund set up in 2025 to support the Wa[CkSh1re 'What's On, calendar. Rank Foundation 'Profit for Good, fund set up in 2025 to support business development of the 'What's On, Calendars. 26
27 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Analysis of movements In restricted funds- previous year Balan at 1 August 2023 Income Expenditure Balance at 31 July 2024 Rank Foundation 'Time to Shine, Fund Morris Beneficent Trust Fund Rank Foundation IT Fund The Pargiter Warwickshire and Hertfordshire Primary School Fund Warwickshire County Councillors, Fund 29" May 1961 Fund Braziers (Bishop's Stortford 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 WaNickshire Grant Fund Royal Leamington Spa Town Council Grant Fund Hertfardshire 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 13,129 1,000 1,483 13,129 1,000 494 989 2,000 2.000 5,000 5,000 4,583 4,167 417 833 2,000 800 1,200 1,666 800 1,200 334 2.876 1,943 933 9,860 9,360 500 9.860 9,860 1,330 776 554 750 750 1,000 333 667 1.900 317 1.583 25,000 6,619 4,167 6.619 20.833 9.000 1,500 7,500 5.000 2,000 5.000 2,000 £ 17,612 £ 89,195 £ 64,664 £ 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. 27
28 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 cosl of living grant lo assist with the purchase of key IT equipment. The Pargiter Wamickshire 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 Waickshire County Councillors, Fund was set up in 2023 to support 'When Great Granny Came to Stay, primary school workshops and KIB Clubs in Alcester, Strafford North, Watwick North and West and Leamington rural area. 29th 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 Watwickshire. John Egan Fund was set up in 2023 to support Intergenerational Teaching programme in Wamickshire. Damartex Foundation 'On Seniors side, Grant Fund was sèt up in 2023 to support soGial 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. Pargiler Charitale Trust Wamickshire 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 Slay, primary school workshops and KIB Clubs in Coventry, with preferen for South and S.East areas ofthe 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 28
29 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 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 Slay, primary school workshops and KIB Clubs in Coventry, Nuneaton, Bedworth and rural areas of WaNickshire not yet covered. WPH Charitable Trust Grant Fund was set up in 2024 to support Intergenerational Teaching programme in Warwickshiré. Shanly Foundation Grant Fund was set up in 2024 to support social prescribing calendar for over 55's in Bishop's Storttord. 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2025 Unrestricted Restricted funds funds 2024 Unrestricted Restricted funds funds Total Total Fixed assets Stock Debtors Bank Creditors 750 500 17,015 112,131 32,197 495 1.245 500 20.515 137,447 35.697 989 994 910 9,237 84,312 35,400 910 9,237 43,158 35,400 3,500 25.316 3,500 41.154 £ 98.199 £ 25,811 £ 124,010 £ 17,910 £ 42.143 £ 60,053 15. INDEMNITY INSURANCE Fund5 belonging to the Charity have been used in the purchase of insurance.. to protect the Charty from loss arising from the neglect or defaults of its Trustees.. and to indemnify the Trustees against the consequences of any neglect or default on their part. b) The cover provided for this Insuran during the year was £100,000 wtth the annual premium being £ 685 which also includes insurance cover for employer's liability, public and products liability and legal expenses. 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 pald a salary of £30,000 {2024 £12,500) and was paid travel expenses of £ 4.258 12024 £ 2,442). At the year end the amount owed by the Gompany was £ 22.258 {2024 £ 14,758). None of thè Trustees were paid any rémuneration by the company during the year {2024 £Nil). 29
30 KISSING IT BETTER NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 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