Not all English people celebrate New Year. Those who do celebrate it on 31st of December. A lot of people go to Trafalgar Square to see the Christmas tree. They have a New Year party at home. On that day they wish their dearest and nearest a “Happy New Year”. When Big Ben strikes twelve they drink a toast [toust] to the New Year.
In America, people celebrate New Year, too. They visit their relatives and friends or have parties at home.
English and American people often make New Year’s resolutions — they are promises for the New Year.
Children make New Year resolutions, too.
