XML 31 R22.htm IDEA: XBRL DOCUMENT v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
3 Months Ended 12 Months Ended
Apr. 30, 2025
Apr. 30, 2024
Jan. 31, 2024
Jan. 31, 2025
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES        
Interest and penalty $ 11,394 $ 0    
Accounts payable - related party $ 2,411,000     $ 2,411,000
Unrecognized tax benefits that would impact effective tax rate 50.00%      
Impairment of equipment     $ 10,449  
Depreciation $ 2,489 $ 2,489    
Income tax payable 325,116     313,722
Cash and cash equivalents $ 0     $ 272