v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jul. 31, 2026
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of property and equipment

 

 

July 31,

 

 

January 31,

 

 

 

2026

 

 

2026

 

Vehicle

 

$49,785

 

 

$49,785

 

Furniture and equipment

 

 

19,741

 

 

 

19,741

 

Computers

 

 

3,471

 

 

 

3,471

 

 

 

 

72,997

 

 

 

72,997

 

Accumulated depreciation

 

 

(62,548 )

 

 

(58,399 )

Accumulated impairment

 

 

(10,449 )

 

 

(10,449 )

Total vehicle and equipment, net

 

$-

 

 

$4,149

 
Schedule of reclassifications of financial statement

Balance Sheets:

 

 

 

 

 

 

 

 

 

January 31, 2026

 

Originally Reported

 

 

Reclassification

 

 

Current Reported

 

Accounts payable and other payables

 

$652,027

 

 

$(482,572)

 

$169,455

 

Payroll liability

 

$-

 

 

$482,572

 

 

$482,572

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statements of Operations:

 

 

 

 

 

 

 

 

 

 

 

 

Six Months ended July 31, 2025

 

As Reported

 

 

Reclassify

 

 

As Revised

 

General and administrative expenses

 

$168,214

 

 

$(154,325)

 

$13,889

 

Professional fees

 

$-

 

 

$38,700

 

 

$38,700

 

Payroll expenses

 

$-

 

 

$115,625

 

 

$115,625

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months ended July 31, 2025

 

As Reported

 

 

Reclassify

 

 

As Revised

 

General and administrative expenses

 

$99,067

 

 

$(93,013)

 

$6,054

 

Professional fees

 

$-

 

 

$35,200

 

 

$35,200

 

Payroll expenses

 

$-

 

 

$57,813

 

 

$57,813

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statements of Cash Flows

 

 

 

 

 

 

 

 

 

 

 

 

Six Months ended July 31, 2025

 

As Reported

 

 

Reclassify

 

 

As Revised

 

Accounts payable and other payables

 

$64,741

 

 

$(115,625)

 

$(50,884)

Payroll liability

 

$-

 

 

$115,625

 

 

$115,625