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PREPAID EXPENSES AND OTHER CURRENT ASSETS
12 Months Ended
Jan. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
PREPAID EXPENSES AND OTHER CURRENT ASSETS

9. PREPAID EXPENSES AND OTHER CURRENT ASSETS

 

Prepaid expenses and other current assets are carried at historical cost and are expected to be consumed within one year. As of January 31, 2023, and 2021, prepaid expenses and other current assets consisted of the following:

 

   January 31, 2023   January 31, 2022 
Tax and Insurance Escrow  $96,774   $63,512 
Deposits   7,000    7,000 
Prepaid Insurance   32,159    - 
Prepaid Workman’s Compensation   562    - 
Miscellaneous Prepaid Expenses   63,934    47,356 
Total Prepaid Expenses and Current Assets  $200,429   $117,868