New Year's Balls is a bubble-popping game that features brain rot meme characters who need the player to repeatedly rescue them so they can join a New Year's party in a snow-covered landscape. The player's goals are to free the characters from bubble balls and acquire enough keys to unlock cages on the home screen.
Most fan-favorite brain rot characters appear in main and training scenarios, including Ballerina Cappuccina, Cappuccino Assassino, Gorillo Watermellondrillo, La Vaca Saturno Saturnita, and Brainrot Labubu. Even if the player feels they understand how to pop bubble balls, they should play the easy, average and difficult training games to earn extra boosters.
On each level, the player uses a dotted aiming line and lower-center projectiles to pop connected matching bubbles hanging from the top of the field. When they make a cluster, the brain rot characters inside the popped bubbles drop to the bottom of the screen. This action is one of the game's challenges. The characters often block access to important tools, such as the double-arrow tool that swaps the secondary and primary projectiles.
New Year's Balls' right-side boosters make it possible for the player to explode bubbles with a bomb, pop bubbles in a straight line with a fireball, combine all balls of one color with a rainbow ball, strike across a horizontal line with a lightning ball, and extend the aiming line. The player earns boosters by answering a question at the end of each level, accepting daily bonuses, fulfilling tasks, playing a roulette wheel mini-game, and viewing ad videos.