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BALANCE SHEETS - USD ($)
Jul. 31, 2022
Jan. 31, 2022
CURRENT ASSETS    
Cash and cash equivalents $ 21,590 $ 107,212
Accounts receivable, net of allowance for doubtful accounts of $0 at July 31, 2022 and $0 at January 31, 2022 (Note 3) 2,120,132 2,952,022
Prepaid expenses 2,634
Total current assets 2,141,722 3,061,868
LONG-TERM ASSETS    
Property and equipment, net 57,105 64,636
Operating lease right-of-use asset 368,267 459,955
Deposits 17,614 17,614
Total long-term assets 442,986 542,205
Total assets 2,584,708 3,604,073
CURRENT LIABILITIES    
Accounts payable 1,251,500
Income tax payable 250,363 210,923
Operating lease liabilities 91,771 181,103
Advances from related party 164,359 94,358
Total current liabilities 506,493 1,737,884
LONG-TERM LIABILITIES    
Operating lease liabilities, net of current 283,729 282,469
Deferred tax liability (Note 9) 11,408 6,181
Total long-term liabilities 295,137 288,650
Total liabilities 801,630 2,026,534
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY    
Common stock, $0.0001 par value 500,000,000 and 500,000,000 shares, respectively authorized 06,520,030 and 206,520,030 shares, respectively issued and outstanding 20,652 20,652
Stockholder receivables (81,422) (137,634)
Additional paid-in capital 894,603 877,797
Retained earnings 949,245 816,724
Total stockholders' equity 1,783,078 1,577,539
Total liabilities and stockholders' equity  $ 2,584,708 $ 3,604,073