SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Jan. 31, 2024	Jan. 31, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 2,113,926	$ 1,432,100
Bad debt allowance
Accrued expenses	(2,622)	(1,000)
Syndications	2,923,000	2,923,000
Prepaid insurance	64,963	32,159
Alternative minimum tax credit	51,000	51,000
Total deferred tax asset	5,150,267	4,437,259
Deferred income tax liability associated with book/tax	(1,848,478)	(1,877,544)
Net deferred income tax asset	3,301,790	2,559,715
Valuation Allowance	(3,301,790)	(2,559,715)
Net deferred income tax

Syndications.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the allowance for bad debt.

+ References

No definition available.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities.

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Prepaid Insurance.

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No definition available.

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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
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

+ References

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible alternative minimum tax credit carryforwards.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-6

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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-3

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-2

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Amount of deferred tax liability attributable to taxable temporary differences classified as other.

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