SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |
12 Months Ended | |
|---|---|---|
Jan. 31, 2024 |
Jan. 31, 2023 |
|
| Bad debt expense | $ 33,632 | $ 33,632 |
| Allowance for doubtful accounts receivable, current | 33,632 | 33,632 |
| Accounts payable - related party | 2,411,000 | 2,411,000 |
| Impairment of equipment | $ 10,449 | $ 0 |
| Unrecognized tax benefits that would impact effective tax rate | 50.00% | |
| Vehicle | ||
| Estimated useful life | 5 years | |
| Equipment | Bottom | ||
| Estimated useful life | 3 years | |
| Equipment | Top | ||
| Estimated useful life | 5 years | |