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Expected future corporate tax returns.

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Percentage of allowance for doubtful accounts.

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Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.

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Exercise price per share or per unit of warrants or rights outstanding.

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Contractual interest rate for funds borrowed, under the debt agreement.

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The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

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Sum of the carrying amounts as of the balance sheet date of all investments.

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The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

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The effective interest rate during the reporting period.

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The amount of cash received during the period as refunds for the overpayment of taxes.

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Number of new stock issued during the period.

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Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period. Used in the calculation of diluted net income or loss per limited partnership unit.

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Summary of Significant Accounting Policies (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		12 Months Ended
	Dec. 16, 2019	Mar. 31, 2021	Apr. 30, 2021	Apr. 30, 2020	Jan. 31, 2022	Jan. 31, 2020	Jun. 18, 2021	May 13, 2021	Feb. 28, 2021	Jan. 31, 2021	Aug. 31, 2020	Jan. 31, 2019
Allowance for doubtful accounts			$ 0							$ 0
Corporate tax returns			52,000								$ 175,000	$ 294,000
Expected future corporate tax returns			$ 120,000
Proceeds from income tax		$ 68,000
Aggregate weighted average shares of beneficial for units of partnership			3,185,746
Weighted average incremental shares resulting from unit conversion			3,185,746	3,185,746
Advertising expense			$ 45,000	$ 60,000
Debt instrument interest rate			7.00%
Investments	$ 700,000		$ 60,000			$ 60,000
Debenture Warrants [Member]
Warrants exercise price			$ 1.00
Additional Warrants [Member]
Warrants exercise price			$ 2.25
UniGen Power Inc. [Member]
Debt instrument interest rate			6.00%
Debt instrument, conversion price per share	$ 1
Number of warrants to purchase common stock	3,000,000
Line of credit	$ 500,000
Shares issued upon conversion	500,000
Investments	$ 1,000,000								$ 2,000,000
Shares issued upon exercise of warrant			60,000
Number of common stock shares issued during the period			60,000
UniGen Power Inc. [Member] \| Fair Value of Warrants [Member]
Investments	$ 300,000
UniGen Power Inc. [Member] \| Warrant [Member]
Number of warrants to purchase common stock									300,000
Warrants exercise price									$ 2.25
UniGen Power Inc. [Member] \| Debenture Warrants [Member] \| Class A Common Stock [Member]
Number of warrants to purchase common stock	1,000,000
Warrants exercise price	$ 1.00
UniGen Power Inc. [Member] \| Additional Warrants [Member]
Line of credit, rate						100.00%
Shares issued upon conversion						1,000,000
UniGen Power Inc. [Member] \| Additional Warrants [Member] \| Class A Common Stock [Member]
Number of warrants to purchase common stock	200,000
Warrants exercise price	$ 2.25
Line of credit						$ 500,000
Convertible Debenture Purchase Agreement [Member] \| UniGen Power Inc. [Member]
Payments on secured convertible debentures	$ 1,000,000
Debt instrument interest rate	6.00%
Debt instrument, conversion price per share	$ 1.00
Subsequent Event [Member] \| UniGen Power Inc. [Member] \| Class A Common Stock [Member]
Number of warrants to purchase common stock							300,000
Warrants exercise price							$ 2.25
Equity method ownership, percentage								25.00%
Three Independent Members [Member]
Stock issued during period share-based compensation, shares			16,000
Independent Trustees One [Member]
Stock issued during period share-based compensation, shares			16,000
Independent Trustees Two [Member]
Stock issued during period share-based compensation, shares			16,000
Independent Trustees Three [Member]
Stock issued during period share-based compensation, shares			16,000
90 days [Member]
Percentage of allowance for doubtful accounts			50.00%
120 days [Member]
Percentage of allowance for doubtful accounts			100.00%
Performance Shares [Member] \| Independent Trustees One [Member]
Stock issued during period share-based compensation, shares			10,000
Performance Shares [Member] \| Independent Trustees Two [Member]
Stock issued during period share-based compensation, shares			10,000
Performance Shares [Member] \| Independent Trustees Three [Member]
Stock issued during period share-based compensation, shares			10,000
Restricted Stock [Member] \| Trust Three Accountants [Member] \| Subsequent Event [Member]
Stock issued during period share-based compensation, shares					3,000
Restricted Stock [Member] \| Three Employees [Member] \| Subsequent Event [Member]
Stock issued during period share-based compensation, shares					2,000
Building and Improvements [Member] \| Maximum [Member]
Property, plant and equipment, useful life			40 years
Furniture, Fixtures and Equipment [Member] \| Maximum [Member]
Property, plant and equipment, useful life			10 years
Furniture, Fixtures and Equipment [Member] \| Minimum [Member]
Property, plant and equipment, useful life			3 years