I don�t know about the rest of you but I fell like I just got off a merry-go-round after three pints. Thanks Chakka and Clanad for the wonderful ride.
According to official convention the day immediately following 31/12/1BC would have been 1/1/1AD as well as the first day of the 1st Century AD, which ended at midnight, 31/12/100 ~ 1/1/101 AD.