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FEDERAL INCOME TAXES (Tables)
 12 Months Ended
Jan. 31, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

Total and net deferred income tax assets at January 31,

 

   2025   2024 
Net operating loss carryforwards  $

3,053,465

   $2,113,926 
Bad debt allowance   -    - 
Accrued expenses   

(2,622

)   (2,622)
Syndications   2,923,000

    2,923,000 
Prepaid insurance   95,532    64,963 
Alternative minimum tax credit   51,000    51,000 
Total deferred tax asset   

6,120,375

    5,150,267 
           
Deferred income tax liability associated with book/tax   

(1,785,672

)   (1,848,478)
Net deferred income tax asset   

4,334,703

    3,301,790 
Valuation Allowance   

(4,334,703

)   (3,301,790)
Net deferred income tax   -    - 
SCHEDULE OF INCOME TAX PROVISION

Income taxes for the year ended January 31,

 

   2025   2024 
Current income tax provision (benefit)   

355

   (100)
Deferred income tax benefit   (392,348)   (213,744)
Change in valuation allowance   

392,348

    213,744
Net income tax expense (benefit)   355   (100)
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

The differences between the statutory and effective tax rates are as follows for the year ended January 31,

 

   Amount   Percent 
   2025 
   Amount   Percent 
Federal statutory rates  $(248,329)   21%
State income taxes   (61,670)   5%
Change in valuation allowance   (428,200)   36%
True-up in prior year returns   -    0%
Effective Rate   -    62%

 

The differences between the statutory and effective tax rates are as follows for the year ended January 31,

 

   Amount   Percent 
   2024 
   Amount   Percent 
Federal statutory rates  $(236,478)   21%
State income taxes   (58,727)   5%
Change in valuation allowance   (213,700)   19%
True-up in prior year returns   -    0%
Effective Rate   -    45%