One idea for a New Year's sermon is to preach that the beginning of a new year is a time for believers to remember they are another year closer to the day they meet God. Another idea is to encourage congregation members to reflect on their relationship with God and with one another over the past year, as well as to think of ways to improve those relationships in the new year.
When preaching that the new year is a reminder of one's eventual bodily death, a pastor can suggest that church members set New Year's resolutions that help prepare them to stand before God's judgment. For example, church members can resolve to pray more regularly and do more to help the less fortunate in the year to come. At the same time, they can celebrate the ways they served God in the previous year.
The new year is a great time to ask believers to make an honest assessment of their relationships with God, one another and non-believers. They can ask themselves how much of the Bible they managed to read in the previous year and whether they prayed more than during previous years. They can also reflect on their efforts to get to know their fellow believers better and on how effective they were at projecting a loving image to the outside world.