v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
9 Months Ended 12 Months Ended
Oct. 31, 2025
Oct. 31, 2024
Jan. 31, 2024
Jan. 31, 2023
Jan. 31, 2025
Depreciation $ 7,468 $ 7,468      
Interest and penalties 29,957 78,365   $ 800  
Cash 1,960 $ 2,062 $ 13   $ 272
Cash and cash equivalents 0       0
Income taxes payable 342,879       313,722
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