What is the ruling on holding entertainment parties for children in nurseries, such as birthday celebrations and New Year's celebrations, for the purpose of advertising the place and entertaining the children?

The only religiously permissible annual celebrations for a Muslim are Eid al-Fitr and Eid al-Adha. The ruling does not change if the day is different, as long as the reason is a birthday or the start of a new year. This can be compensated by celebrating other infrequent, non-recurring occasions, such as a child excelling or completing the memorization of the Quran.