v3.25.1
INCOME TAXES (Tables)
3 Months Ended
Apr. 30, 2025
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAX EXPENSE FOR FEDERAL INCOME TAX PURPOSES

 

   April 30,   January 31, 
   2025   2025 
Tax expense (benefit) at the statutory rate  $(85,132)  $(451,863)
State income taxes, net of federal income tax benefit   (20,269)   (107,586)
Change in valuation allowance   105,401    559,449 
Total  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of significant components of the Company’s deferred tax assets and liabilities at April 30, 2025 and January 31, 2025 are as follows:

 

   April 30,   January 31, 
   2025   2025 
Deferred tax assets:          
Net operating loss carryforward  $1,416,766   $1,311,365 
Timing differences   -    - 
Total gross deferred tax assets   1,416,766    1,311,365 
Less: Deferred tax asset valuation allowance   (1,416,766)   (1,311,365)
Total net deferred taxes  $-   $-