NIC Tinworth has spent the past year trying to forget last New Year's Eve when he lost a friend in the Lan Kwai Fong tragedy and almost got crushed himself. But today he will make an exception. Mr Tinworth, 19, and friends will lay flowers outside D'Aguilar's bar where they last saw their friend before he was one of 21 revellers swallowed up and trampled under the crowd. Then they will go to a party in Repulse Bay - far away from Lan Kwai Fong, where Mr Tinworth still gets the shivers and feels guilty visiting. ''I feel the whole place should be closed down as a sign of respect, but the bars and restaurants won't want to do that because they make money. ''I don't think anyone should come here on New Year's Eve - just people who want to send their wishes to their friends,'' he said. The Lan Kwai Fong Association, which represents many of the bars and restaurants in the area, has also spent most of the year trying to put the New Year's Eve tragedy behind them. They held a private Buddhist ceremony yesterday to honour the victims - but insist that proceeding with business as usual tonight is the best approach. Chairman Richard Feldman said: ''It's important as part of the healing process that individuals need to get on with life. We have to move forward. The restaurants in Lan Kwai Fong can't stop New Year's Eve from coming.'' The police and emergency rescue services have also been wrapped up in the Lan Kwai Fong tragedy. They spent much of the past year putting in place measures to prevent it happening again. The police promise to limit crowds in Lan Kwai Fong to 5,000 - as against 20,000 there last year - and police and emergency medical services will have extra staff on duty. New road surfaces and guard rails have been laid to prevent people slipping. The main celebrations have been moved to Victoria Park, where 50,000 people are expected. Many of the measures are based on recommendations by Mr Justice Bokhary, who led an inquiry into the incident but declined to re-visit Lan Kwai Fong this week, saying he did not want to watch over people's shoulders. ''I think that recent press accounts [of holiday crowd control measures] will reassure the public, of which I am a member, of what has been done following the report,'' he said. But for Mr Tinworth and his friend, whose name he declined to reveal so as not to upset the boy's parents, it is too late. Mr Tinworth is reluctant to blame anyone, but he recites how the tragedy could have been averted - if the police had been more prepared, if the New Year's countdown event had not been in Lan Kwai Fong, if some people had not been so drunk, if drinks fromthe bars had not been brought into the street, if spray foam had not been allowed. But he points out the sheer crush of people would have made it difficult to enforce any control measures. ''There was so much that could have been done, that couldn't have been done,'' he said. Countdown '94 at Victoria Park starts at 8 pm tonight with Bananarama scheduled to be on-stage about 9.30 pm for a 45-minute set, which is expected to feature songs selected from their repertoire of almost 30 chart-topping singles, including Venus, Love in the First Degree and I Heard a Rumour. The concert also features all-girl group Girlfriends, and Canto-pop stars Sammi Cheng, Andy Hui, Norman Cheng, Edmond Leung and Che Yuan-yuan.