v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
3 Months Ended 12 Months Ended
Apr. 30, 2026
Apr. 30, 2025
Jan. 31, 2024
May 18, 2026
Jan. 31, 2026
Jan. 31, 2025
Interest and penalties $ 0 $ 11,394        
Tax and expenses 1,382 0        
Depreciation 2,489 2,489        
Cash 8,167 $ 0     $ 2,084 $ 272
Income taxes payable 342,852       344,234  
Accounts payable - related party $ 2,411,000       $ 2,411,000  
Unrecognized tax benefits that would impact effective tax rate 50.00%          
Vehicle            
Estimated useful life 5 years          
Furniture and equipment            
Impairment of equipment     $ 10,449      
Equipment | Bottom            
Estimated useful life 3 years          
Equipment | Top            
Estimated useful life 5 years          
Accounts Payable [Member]            
Accounts payable - related party       $ 2,411,000