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LEASES (Tables)
 12 Months Ended
Jan. 31, 2024
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, 2024 consist of the following:

  

   For the Year Ended 
   January 31, 2024 
Operating Lease Costs:     
Operating lease cost*   128,845 
SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

 

   For the Year Ended 
   January 31, 2024 
     
Cash paid for amounts included in the measurement of lease liabilities:     
Operating cash flows from operating leases  $(4,590)
      
Lease obligations:     
Operating leases, net  $2,255,340 
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:

 

Weighted average remaining lease term (years)  January 31, 2024 
Finance leases   - 
      
Weighted average discount rate   4.85%
Finance leases     
SCHEDULE OF ANNUAL LEASE OBLIGATIONS

The aggregate annual lease obligations at January 31, 2024 are as follows:

 

Fiscal Year  Operating Leases   Finance Leases 
2025  $134,355   $- 
2026   134,367         - 
2027   134,379    - 
2028   134,391    - 
2029   134,403    - 
Thereafter   3,992,854    - 
Total minimum lease payments  $4,664,749   $- 
Less: amount representing interest   2,409,409    - 
Total present value of minimum payments   2,255,340    - 
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, 2024 consist of the following:

 

   For the Year Ended 
   January 31, 2024 
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:

 

   For the Year Ended 
   January 31, 2024 
     
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:

 

Weighted average remaining lease term (years)  January 31, 2024 
Operating leases   33 
      
Weighted average discount rate   4.85%
Operating leases     
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR FINANCE LEASE

The aggregate future lease payments for Finance Lease Liability as of January 31, 2024 are as follows:

 

For the Years Ending January 31,     
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   -