New Year is a time to look back and to look forward.  We remember happy times and also experiences of great sadness.  We have things we are grateful for and things we regret.  New Year gives us a new start.  An opportunity to try to be kinder, more generous, more caring people.  To be God’s people.  We will make mistakes, but His promise to us is that His mercies are given not just once in a year, but are “new every morning”.  Lamentations 3:23.