INCOME TAXES (Tables)

9 Months Ended

12 Months Ended

Oct. 31, 2024

Jan. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF TAX EXPENSE FOR FEDERAL INCOME TAX PURPOSES

	October 31,			January 31,
	2024			2024
Tax expense (benefit) at the statutory rate	$	(452,604	)	$	(285,980	)
State income taxes, net of federal income tax benefit		(107,763	)		(68,090	)
Change in valuation allowance		560,367			354,070
Total	$	-		$	-

	January 31, 2024			January 31, 2023
Tax expense (benefit) at the statutory rate	$	(285,980	)	$	(321,337	)
State income taxes, net of federal income tax benefit		(68,090	)		(76,509	)
Change in valuation allowance		354,070			397,846
Total	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of significant components of the Company’s deferred tax assets and liabilities at October 31, 2024 and January 31, 2024 are as follows:

	October 31, 2024			January 31, 2024
Deferred tax assets:
Net operating loss carryforward	$	1,312,283		$	751,916
Timing differences		-			-
Total gross deferred tax assets		1,312,283			751,916
Less: Deferred tax asset valuation allowance		(1,312,283	)		(751,916	)
Total net deferred taxes	$	-		$	-

The tax effect of significant components of the Company’s deferred tax assets and liabilities at January 31, 2024 and 2023 are as follows:

	January 31, 2024			January 31, 2023
Deferred tax assets:
Net operating loss carryforward	$	751,916		$	397,846
Timing differences		-			-
Total gross deferred tax assets		751,916			397,846
Less: Deferred tax asset valuation allowance		(751,916	)		(397,846	)
Total net deferred taxes	$	-		$	-