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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
12 Months Ended
Jan. 31, 2026
Jan. 31, 2025
May 18, 2026
Jan. 31, 2024
Cash $ 2,084 $ 272   $ 13
Income taxes payable 344,234 313,722    
Interest and penalties 29,957 95,008    
Depreciation 9,957 9,957    
Accounts payable - related party $ 2,411,000 $ 2,411,000    
Unrecognized tax benefits that would impact effective tax rate 50.00%      
Subsequent Event [Member]        
Accounts payable - related party     $ 2,411,000  
Vehicle        
Estimated useful life 5 years      
Equipment | Bottom        
Estimated useful life 3 years      
Equipment | Top        
Estimated useful life 5 years