SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |
3 Months Ended | 9 Months Ended | 12 Months Ended | ||
|---|---|---|---|---|---|
Oct. 31, 2024 |
Oct. 31, 2023 |
Oct. 31, 2024 |
Oct. 31, 2023 |
Jan. 31, 2024 |
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| Reserve for credit losses | $ 33,632 | $ 33,632 | |||
| Less: Allowance for credit loss | (33,632) | (33,632) | $ (33,632) | ||
| Accounts payable - related party | 2,411,000 | $ 2,411,000 | 2,411,000 | ||
| Unrecognized tax benefits that would impact effective tax rate | 50.00% | ||||
| Income tax payable | 297,079 | $ 297,079 | |||
| Impairment of equipment | $ 10,449 | ||||
| Depreciation | $ 2,489 | $ 3,766 | $ 7,468 | $ 11,297 | |
| Vehicle | |||||
| Estimated useful life | 5 years | ||||
| Equipment | Bottom | |||||
| Estimated useful life | 3 years | ||||
| Equipment | Top | |||||
| Estimated useful life | 5 years | ||||
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- Definition Amount of allowance for credit loss on accounts receivable, classified as current. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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