When should we use a new paragraph?

When we talk about a different .......

Where should the new paragraph start.

People all over the world celebrate the start of the new year. (1)They count the seconds until midnight on the 31st of December, to mark the start of a new calendar year. (2) Hogmanay is a Scottish celebration which is also held on the 31st of December.

Where should the new paragraph start,

The park is excellent for children. There is a small playground with a slide and swings, but there are also places where children can run around safely. (1) In fact, it's the best place in town to take children to because there is always something to do. (2) The war memorial was first constructed in 1922, with the names of the people who died in the First World War. Since then other names have been added, from the Second World War and from other more recent conflicts. We cannot just forget these people and we certainly cannot just destroy the memorial.