If you insist that weeks begin on <SOME WEEKDAY>, then either some of the first week of a year is in the previous calendar year, or some days of the new year aren't in the first week.
365 mod 7 is not 0. Neither is 265.24 (leap years don't exist on century years).
* https://en.wikipedia.org/wiki/ISO_week_date
* https://isoweeks.com
2025-12-29 will be 2026-W01-1:
* https://www.webcal.guru/en-CA/event_list/system_iso_week
* https://calendar.online/calendar-weeks/2026