SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 29, 2024

Accounting Policies [Abstract]

SCHEDULE OF BREAKDOWN OF PREPAID EXPENSES

	December 29, 2024		September 29, 2024
Prepaid insurance	$	193,731	$	272,213
Prepaid income taxes		118,147		118,695
Other prepaid expenses		20,880		5,400
Total prepaid expenses	$	332,758	$	396,308

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

	December 29, 2024			September 29, 2024			Depreciable Lives (years)
Land		6,389,470		$	6,389,470		not applicable
Mineral rights		276,000			276,000		25
Ground improvements		3,255,128			3,255,128		7-25
Buildings and structures		4,014,706			4,014,706		10-39
Animal shelters and habitats		3,591,760			3,532,143		10-39
Park animals		1,239,171			1,236,921		5-25
Equipment - concession and related		512,967			512,967		3-15
Equipment and vehicles - yard and field		734,558			744,538		3-15
Vehicles - buses and rental		313,726			307,726		3-5
Rides and entertainment		152,156			152,156		5-7
Furniture and fixtures		27,160			27,160		5-10
Projects in process		798,963			288,305
Property and equipment, cost		21,305,765			20,737,220
Less accumulated depreciation		(6,104,124	)		(5,907,608	)
Property and equipment, net	$	15,201,641		$	14,829,612

SCHEDULE OF BREAKDOWN OF OTHER CURRENT LIABILITIES

	December 29, 2024		September 29, 2024
Accrued professional fees	$	126,375	$	75,499
Deferred revenue		110,378		115,950
Accrued property taxes		69,784		67,751
Accrued compensation		60,603		145,726
Accrued sales taxes		18,995		32,866
Accrued interest expense		15,147		2,382
Other		27,982		25,981
Other current liabilities	$	429,264	$	466,155