SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) |
12 Months Ended | |||
|---|---|---|---|---|
Jan. 31, 2025 |
Jan. 31, 2024 |
May 18, 2026 |
Jan. 31, 2023 |
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| Right of use assets | $ 0 | $ 89,652 | ||
| Lease liabilities | 0 | 93,334 | ||
| Cash | 272 | 13 | $ 29,656 | |
| Cash and cash equivalents | 0 | 0 | ||
| Income taxes payable | 313,722 | 218,714 | ||
| Interest and penalties | 95,008 | 0 | ||
| Accounts payable - related party | $ 2,411,000 | 2,411,000 | ||
| Unrecognized tax benefits that would impact effective tax rate | 50.00% | |||
| Impairment of equipment | $ 0 | 10,449 | ||
| Vehicle | ||||
| Estimated useful life | 5 years | |||
| Furniture and equipment | ||||
| Impairment of equipment | $ 0 | $ 10,449 | ||
| Equipment | Bottom | ||||
| Estimated useful life | 3 years | |||
| Equipment | Top | ||||
| Estimated useful life | 5 years | |||
| Subsequent Event [Member] | ||||
| Accounts payable - related party | $ 2,411,000 | |||
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- Definition Amount of cash and cash equivalent. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Present value of lessee's discounted obligation for lease payments from operating lease. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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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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