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 |
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| 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 | |||||
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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 current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Definition The sum of the amounts of estimated penalties and interest recognized in the period arising from income tax examinations. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of expense classified as other. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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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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