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LEASES (Tables) | 9 Months Ended
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Oct. 31, 2023
Lessee, Lease, Description [Line Items] |
SCHEDULE OF LEASE COSTS | The following table presents the Trust’s lease costs for the nine months ended October 31, 2023: SCHEDULE OF LEASE COSTS
|  | Nine Months Ended |
|  | October 31, 2023 |
Operating Lease Costs: |  |  |  |
Operating lease cost* |  |  | 105,411 |
* | Short term lease costs were immaterial.
SCHEDULE OF CASH FLOW INFORMATION | Supplemental cash flow information is as follows: SCHEDULE OF CASH FLOW INFORMATION
|  | Nine Months Ended |
|  | October 31, 2023 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from operating leases |  | $ | (3,443 | )
Lease obligations: |  |  |  |
Operating leases, net |  | $ | 2,261,529 |
Long-term obligations |  | $ | 2,249,072 |
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) |  | October 31, 2023 |
Finance leases |  |  | - |
Weighted average discount rate |  |  | 4.85 | %
Finance leases |  |  |  |
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE | The aggregate future lease payments for Operating Lease Liability as of October 31, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE
For the Years Ending October 31, |  |  |  |
2024 |  |  | $ | 33,586 |
2025 |  |  |  | 134,355 |
2026 |  |  |  | 134,367 |
2027 |  |  |  | 134,379 |
2028 |  |  |  | 134,391 |
Thereafter |  |  |  | 4,127,256 |
Total minimum lease payments |  |  | $ | 4,698,334 |
Less: amount representing interest |  |  |  | 2,436,805 |
Total present value of minimum payments |  |  |  | 2,261,529 |
Less: current portion |  |  | $ | 12,457 |
Long term portion of operating lease liability |  |  |  | 2,249,072 |
Finance Leases [Member] |
Lessee, Lease, Description [Line Items] |
SCHEDULE OF LEASE COSTS | The following table presents the Company’s lease costs for the nine months ended October 31, 2023: SCHEDULE OF LEASE COSTS
|  | Nine Months Ended |
|  | October 31, 2023 |
Finance Lease Costs: |  |  |  |
Amortization of right-of-use assets |  | $ | 13,874 |
Interest on lease obligations |  |  | 402 |
SCHEDULE OF CASH FLOW INFORMATION | Supplemental cash flow information is as follows: SCHEDULE OF CASH FLOW INFORMATION
|  | Nine Months Ended |
|  | October 31, 2023 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from finance leases |  | $ | (2,065 | )
Lease obligations: |  |  |  |
Finance leases, net |  | $ | - |
Long-term obligations |  | $ | - |
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) |  | October 31, 2023 |
Operating leases |  |  | 34 |
Weighted average discount rate Operating leases |  |  | 4.85 | %
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR FINANCE LEASE | The aggregate future lease payments for Finance Lease Liability as of October 31, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR FINANCE LEASE
For the Years Ending October 31, |  |  | - |
2024 |  |  | - |
2025 |  |  | - |
Total minimum lease payments |  | $ | - |
Less: amount representing interest |  |  | - |
Total present value of minimum payments |  |  | - |
Less: current portion |  | $ | - |
Long term portion of finance lease liability |  |  | - |

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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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6 + Details
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