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FEDERAL INCOME TAXES (Details Narrative) - USD ($)	Jan. 31, 2023	Jan. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 5,400,000
Deferred tax assets, gross	4,437,259	$ 4,324,000
Cumulative net operating loss carryforwards	1,400,000
Syndications	2,900,000
Deferred Tax Liabilities, Net	1,800,000
Operating Loss Carryforwards, Valuation Allowance	$ 2,600,000

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- Definition

Cumulative net operating loss carryforwards.

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- Definition

Syndications.

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- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 6
-URI https://asc.fasb.org/extlink&oid=123427490&loc=d3e31931-109318

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.

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-Publisher FASB
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-Topic 740
-SubTopic 10
-Section 50
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-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32559-109319

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The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized.

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