SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jan. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property and equipment

	January 31,			January 31,
	2023			2022
Vehicle	$	49,785		$	49,785
Furniture and equipment		19,741			19,741
Computer		3,471			3,471
		72,997			72,997
Accumulated depreciation		(23,423	)		(8,361	)
Total plant and equipment, net	$	49,574		$	64,636

Schedule of Accounts Receivable, Net

	2023			2022
Accounts receivable - Gross	$	413,632		$	2,952,022
Les: Allowance for credit loss		(33,632	)		-
Accounts receivable - net	$	380,000		$	2,952,022