This was a pleasure to read, I have often found myself befuddled by people's attitudes to the month of January. It's as if it's the one month of the year where almost every body chooses to reject responsibility for their overspending in the previous one. Personally I don't buy into the overspending for holidays. I try to buy or make something meaningful for those I care about that doesn't put me out of pocket. That way for me January is simply just a struggle against the cold.