IT'S the same routine every year. You're fed up and frustrated with the bad habits you've been vowing to shake off for years - so you make some 'New Year Empty Promises,' to please everyone else at the party. These vows are then usually swiftly broken. It is estimated only 14 per cent of Britons stick to their pledges.

Getting fit and joining the gym tops many lists, but how many can say they actually get value for money? Most of us have forgotten the gym by the end of January and the cost to the nation is put at more than £300m.

So what's the point of resolutions? Psychologist Kathleen Cox says: "It's all about making a decision to change, and that can be very good for your life."

The aim, she says, is to pinpoint an area of your life could be made better and then acting on it. "It's anything you're not satisfied with, but it's a personal thing. Small steps is the way to do it and don't give up no matter what."

But neither should you jump into it too quickly. Cox says making rash decisions is not the way to make changes, preparation is the key.

"Plan in advance," she says. "Decide now what you want and do it with a friend. Be specific. Don't say, 'I'll be healthy' - set specific goals like to quit smoking or no Mars Bars."

No-one can say their life is perfect. So to help you successfully stick to those New Year resolutions in 2004, we've put together an A-Z of rules and willpower boosting tips.

A-Z OF RESOLUTIONS

AAdd don't subtract - Think about the positive aspects of your resolution, not the negative. Understanding that you are gaining, not losing, is part of the challenge.

B Balance - Cutting out several things at once like sweets, booze and smoking, is doomed to failure. Cut out one thing completely or just cut back a bit on several and the challenge will be easier.

C Counting calories - New Year diets are too often a faddy, short term fix. Get out the calculator and tot up the calories, combine that with exercise and the pounds should vanish.

D Drinking - It's the morning after and you swear never to touch the demon drink again, but it's better to show restraint when out on the tiles. Leave the shots to the young ones and remember everything in moderation.

E Enjoy life more - Winning the lottery might seem to be the key to this, but if you miss out, try smiling once in a while. (Happiness does get easier with practice.)

F Fitness - Getting in shape is a hardy perennial of a resolution, but you need to set yourself realistic goals. Build up workouts and your stamina gradually, don't just put yourself off with one muscle-busting session.

G Give up giving up -With a little willpower there's no reason not to succeed, so persevere and reap the rewards.

H Holidays - Break those dull habits and book yourself a holiday for 2004 in a new and exciting destination. It'll give you a whole new lease of life and other people will find you much more interesting.

I Imagination - Instead of stopping, think about starting something, like a new hobby. Not all resolutions need to be glum and boring, you might just add something to your life.

J Jogging - Run the stress out of your life, but get a jogging buddy for encouragement. Just make sure they're slower than you.

K Keep up with friends -All too often we put off seeing old pals because we're busy with work or looking after the kids. Before you lose touch completely, pick up the phone, say hello and arrange a night out.

L Local action - Aim to lose stones a pound at a time, the bigger picture is clearer when you take it one step at a time.

M Motivation - Start saving cash instead of frittering it away and decide what you want to spend it on. The promise of a new car or holiday is motivation in itself.

N No going back - Pretend it's a Mastermind challenge so once you've started the exercise regime you have to finish.

O Organisation - Some people never get around to this. Once you know what you want, plan for it. Break it down, like saving a few quid each week - slow and steady wins the race.

P Pay off - Psychologists believe rewarding efforts encourages success, so plan a treat to end every successful and resolute week.

Q Quids in when you quit smoking - At roughly £5 for a pack of 20, the savings could pay for a top summer break. Follow NCH children's charities idea of sponsored resolutions, not only will it spur you on to succeed but also raises money for good causes.

R Relaxation - If you spent most of 2003 feeling stressed out and irritable, pick a technique to help you relax. You might enjoy yoga or tai chi or why not try out a few classes and see which one chills you out most?

S Support - Tell people close to you how important your resolution is and hopefully they will keep you going.

T Think - Give resolutions some thought. It's a personal plan to succeed so don't just join the gym because your mates want you to.

U Use it or lose it - Stick to the plan or abandon hope of a change.

V Volunteer - Charity work is rewarding and by giving up free time you'll have that feel good factor.

W Work - Aim for greater work satisfaction in 2004. That might mean aiming for a promotion, finding a new job or just organising a night out with workmates. After all you spend as many hours at your desk as anywhere else, so why not enjoy it?

X Extra energy - The number one resolution for many, but gulping down caffeine is not the answer. It's better to boost your energy levels by having some early nights, eating better and doing some exercise.

Y Why bother? - The big plan may only last until the end of January, but even so it's better than nothing.

Z ZZZZ - Be warned, resolutions can make you boring if you become too obsessive about them. Though exercising, dieting and less partying are popular lifestyle improvements, don't let them take over your life or you might lose your friends.