SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jul. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of property and equipment

	July 31,			January 31,
	2025			2025
Vehicle	$	49,785		$	49,785
Furniture and equipment		19,741			19,741
Computer		3,471			3,471
		72,997			72,997
Accumulated depreciation		(53,421	)		(48,442	)
Accumulated impairment		(10,449	)		(10,449	)
Total vehicle and equipment, net	$	9,127		$	14,106

Schedule of dilutive potential common shares outstanding

	Six Months Ended
	July 31,
	2025		2024
	Shares		Shares
Unvested restricted common stock		-		32,972,900