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LEASES (Tables) | 12 Months Ended
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Jan. 31, 2022
Lessee, Lease, Description [Line Items] |
SCHEDULE OF LEASE COSTS | The Trust’s Operating Lease costs recognized in the consolidated statement of operations for the year ended January 31, 2022 consist of the following: SCHEDULE OF LEASE COSTS
|  | Fiscal Year Ended |
|  | January 31, 2022 |
Operating Lease Costs: |  |  |  |
Operating lease cost* |  |  | 169,322 |
SCHEDULE OF CASH FLOW INFORMATION | Supplemental cash flow information is as follows: SCHEDULE OF CASH FLOW INFORMATION
|  | Fiscal Year Ended |
|  | January 31, 2022 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from operating leases |  | $ | 28,171 |
Lease obligations: |  |  |  |
Operating leases, net |  | $ | 2,310,745 |
Long-term obligations |  | $ | 2,273,278 |
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES | Weighted average remaining lease terms and discount rates were as follows: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES
Weighted average remaining lease term (years) |  | January 31, 2022 |
Operating leases |  |  | 36 |
Weighted average discount rate |  |  | 4.85 | %
Operating leases |  |  |  |
SCHEDULE OF ANNUAL LEASE OBLIGATIONS | The aggregate annual lease obligations at January 31, 2022 are as follows: SCHEDULE OF ANNUAL LEASE OBLIGATIONS
Fiscal Year |  | Operating Leases |  |  | Finance Leases |
2023 |  | $ | 148,348 |  |  | $ | 31,123 |
2024 |  |  | 112,116 |  |  |  | 23,343 |
2025 |  |  | 112,116 |  |  |  |  |
2026 |  |  | 112,116 |  |  |  |  |
2027 |  |  | 112,116 |  |  |  |  |
Thereafter |  |  | 4,927,079 |  |  |  |  |
Total Undiscounted Lease Obligations |  |  | 5,523,891 |  |  |  | 54,466 |
Less Imputed Interest |  |  | 3,213,146 |  |  |  | 29,240 |
Net Lease Obligations |  | $ | 2,310,745 |  |  | $ | 25,226 |
Finance Leases [Member] |
Lessee, Lease, Description [Line Items] |
SCHEDULE OF LEASE COSTS | The Trust’s Finance Lease costs recognized in the Consolidated Statement of Income for the Fiscal Year ended January 31, 2022 consist of the following: SCHEDULE OF LEASE COSTS
|  | Fiscal Year Ended |
|  | January 31, 2022 |
Finance Lease Costs: |  |  |  |
Amortization of right-of-use assets |  | $ | 20,812 |
Interest on lease obligations |  |  | 2,576 |
SCHEDULE OF CASH FLOW INFORMATION | Supplemental cash flow information is as follows: SCHEDULE OF CASH FLOW INFORMATION
|  | Fiscal Year Ended |
|  | January 31, 2022 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from finance leases |  | $ | (109 | )
Lease obligations: |  |  |  |
Finance leases, net |  | $ | 52,118 |
Long-term obligations |  | $ | 22,878 |
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES | Weighted average remaining lease terms and discount rates were as follows: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES
Weighted average remaining lease term (years) |  | January 31, 2022 |
Finance leases |  |  | 2 |
Weighted average discount rate |  |  | 4.85 | %
Finance leases |  |  |  |
SCHEDULE OF FUTURE LEASE PAYMENTS FOR FINANCE LEASE LIABILITY | The aggregate future lease payments for Finance Lease Liability as of January 31, 2022 are as follows: SCHEDULE OF FUTURE LEASE PAYMENTS FOR FINANCE LEASE LIABILITY
For the Years Ending January 31, |  |  |
2023 |  |  | 31,123 |
2024 |  |  | 23,343 |
Total minimum lease payments |  | $ | 54,466 |
Less: amount representing interest |  |  | 2,348 |
Total present value of minimum payments |  |  | 52,118 |
Less: current portion |  | $ | 29,240 |
Long term portion of finance lease liability |  |  | 22,878 |

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- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918701-209980 + Details
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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980 + Details
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