- INCOME TAXES (Details 2) - USD ($)	9 Months Ended
Oct. 31, 2020	Oct. 31, 2019
Income Tax Expense (Benefit), Continuing Operations [Abstract]
Computed "expected" tax expense (benefit)	$ (2,790)	$ (1,876)
Change in valuation allowance	2,790	$ 1,876
Actual tax expense (benefit)	$ 0

The total amount of expense recognized during the period for future policy benefits, claims and claims adjustment costs, and for selling, general and administrative costs.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.5,6,7)
-URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263

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Balance Type:	debit
Period Type:	duration

- Definition

Amount of cash inflow from realized tax benefit related to deductible compensation cost reported on the entity's tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 20
-Section 55
-Paragraph 24
-URI http://asc.fasb.org/extlink&oid=118258462&loc=d3e11374-113907

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- References

No definition available.

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- Definition

Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e32123-109318

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