v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
9 Months Ended
Oct. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of accounts receivable, net

 

 

October 31,

 

 

January 31,

 

 

 

2024

 

 

2024

 

Accounts receivable - Gross

 

$33,632

 

 

$33,632

 

Less: Allowance for credit loss

 

 

(33,632 )

 

 

(33,632 )

Accounts receivable - net

 

$-

 

 

$-

 

Schedule of property and equipment

 

 

October 31,

 

 

January 31,

 

 

 

2024

 

 

2024

 

Vehicle

 

$49,785

 

 

$49,785

 

Furniture and equipment

 

 

19,741

 

 

 

19,741

 

Computers

 

 

3,471

 

 

 

3,471

 

 

 

 

72,997

 

 

 

72,997

 

Accumulated depreciation

 

 

(45,953)

 

 

(38,485)

Accumulated impairment

 

 

(10,449)

 

 

(10,449)

Total vehicle and equipment, net

 

$16,595

 

 

$24,063

 

Schedule of dilutive potential common shares outstanding

 

 

2024

 

 

2023

 

 

 

 Shares

 

 

Shares

 

Unvested restricted common stock

 

 

-

 

 

 

65,945,800