It is proven that the true value of Christmas is in the memories made. A recent YouGov survey showed that: Almost half (45%) of people most value spending time with loved ones, Only 11% valued gift giving and 2% valued receiving gifts. It is more about spending quality time with friends and family and making special memories. So could you look to get creative by offering a service or experience including cooking their favourite meal, spending an evening playing their favourite game or taking them to a special/memorable place.