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Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
Apr. 30, 2025
Jan. 31, 2025
Current Assets:    
Cash $ 13,004 $ 92,752
Accounts Receivable 118,798 194,943
Employee Retention Credit Receivable 1,233,527 1,233,527
Prepaid Expenses and Other Current Assets 180,993 199,233
Total Current Assets 1,546,322 1,720,455
Property and Equipment, net 6,825,212 6,811,614
Notes Receivable (net) 1,925,000 1,925,000
Operating Lease – Right of Use 2,062,333 2,067,761
Convertible Note Receivable 1,000,000 1,000,000
Investment in Private Company Stock 668,750 668,750
TOTAL ASSETS 14,027,617 14,193,580
Current Liabilities:    
Accounts Payable and Accrued Expenses 617,889 652,624
Current Portion of Mortgage Notes Payable, net of Discount 251,074 241,709
Current Portion of Other Notes Payable 470,000 470,000
Current Portion of Operating Lease Liability 27,141 26,812
Total Current Liabilities 1,366,104 1,391,145
Mortgage Notes Payable, net of Discount 8,706,646 8,802,737
Operating Lease Liability, net of current portion 2,196,084 2,202,995
TOTAL LIABILITIES 13,353,109 13,548,102
COMMITMENTS AND CONTINGENCIES
SHAREHOLDERS’ EQUITY    
Shares of Beneficial Interest, without par value, unlimited authorization; 8,988,804 and 8,988,804 shares issued and 8,763,485 and 8,763,485 shares outstanding at April 30, 2025 and January 31, 2025, respectively 5,349,018 5,470,050
Treasury Stock, 225,319 and 225,319 shares held at cost at April 30, 2025 and January 31, 2025, respectively (917,425) (917,425)
TOTAL TRUST SHAREHOLDERS’ EQUITY 4,431,593 4,552,625
NON-CONTROLLING INTEREST (3,757,085) (3,907,147)
TOTAL EQUITY 674,508 645,478
TOTAL LIABILITIES AND EQUITY 14,027,617 14,193,580
Related Party [Member]    
Current Liabilities:    
Notes Payable - Related Party $ 1,084,275 $ 1,151,225