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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | ---
Jan. 31, 2023 | Jan. 31, 2022 | Oct. 31, 2022 | Jul. 31, 2022 | Jul. 29, 2022 | Jul. 31, 2021
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Allowance for doubtful accounts | $ 0 | $ 0 |  |  |  |
Restricted shares | 60,000 |  |  |  |  |
Semi annual dividend per share | $ 0.01 | $ 0.01 |  | $ 0.01 | $ 0.01 | $ 0.01
Semi annual dividend per share | $ 0.02 |  | $ 0.02 | $ 0.02 |  |
Payments of dividends | $ 182,785 | $ 186,492 |  |  |  |
Weighted average limited partnership units outstanding, diluted | 3,174,041 |  |  |  |  |
Weighted average incremental shares resulting from unit conversion | 3,174,041 | 3,174,041 |  |  |  |
Advertising expense | $ 338,000 | $ 252,000 |  |  |  |
Board Of Trustees [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Restricted shares | 6,000 |  |  |  |  |
Trusts Three Accountants [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Restricted shares | 3,000 |  |  |  |  |
Three IHT Employees [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Restricted shares | 2,000 |  |  |  |  |
90 days [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Percentage of allowance for doubtful accounts. | 50.00% |  |  |  |  |
120 days [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Percentage of allowance for doubtful accounts. | 100.00% |  |  |  |  |
UniGen Power Inc. [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Trust owned investment shares | 495,000 |  |  |  |  |
Trust owned investment value | $ 588,750 |  |  |  |  |
Restricted shares | 161,250 |  |  |  |  |
UniGen Power Inc. [Member] | Warrant [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Number of warrants for exercise | 15,000 |  |  |  |  |
Number of warrants exercised value | $ 15,000 |  |  |  |  |
Building and Improvements [Member] | Maximum [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Property, plant and equipment, useful life | 40 years |  |  |  |  |
Furniture, Fixtures and Equipment [Member] | Maximum [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Property, plant and equipment, useful life | 10 years |  |  |  |  |
Furniture, Fixtures and Equipment [Member] | Minimum [Member] |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |
Property, plant and equipment, useful life | 3 years |  |  |  |  |

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