Proper way to flip a bool

boolflip.cpp

#include <memory>

template <typename T>
class ValueGetter {
public:
    explicit ValueGetter(const T& value) : m_value{value} {
    }

    const T& get() const {
        return m_value;
    }
private:
    const T& m_value;
};

template <typename T>
class ValueSetter {
public:
    explicit ValueSetter(T& value) : m_value{value} {
    }

    void set(T value) {
        m_value = value;
    }

private:
    T& m_value;
};

template <typename T>
static std::unique_ptr<ValueGetter<T>> MakeGetter(const T& value) {
    return std::make_unique<ValueGetter<T>>(value);
}

template <typename T>
static std::unique_ptr<ValueSetter<T>> MakeSetter(T& value) {
    return std::make_unique<ValueSetter<T>>(value);
}

class BooleanFlipper {
public:
    explicit BooleanFlipper(bool& val) : m_getter{MakeGetter<bool>(val)}, m_setter{MakeSetter<bool>(val)} {
    }

    bool flip() {
        if (m_getter->get()) {
            m_setter->set(false);
        } else {
            m_setter->set(true);
        }

        return m_getter->get();
    }

private:
    std::unique_ptr<ValueGetter<bool>> m_getter;
    std::unique_ptr<ValueSetter<bool>> m_setter;
};