PROPERTY AND EQUIPMENT (Tables)

3 Months Ended

Apr. 30, 2024

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

As of April 30, 2024, and January 31, 2024, hotel properties consisted of the following:

HOTEL SEGMENT
	April 30, 2024			January 31, 2024
Land	$	2,500,000		$	2,500,000
Building and improvements		11,171,055			11,094,373
Furniture, fixtures and equipment		4,531,896			4,450,747
Total hotel properties		18,202,951			18,045,120
Less accumulated depreciation		(11,199,196	)		(11,028,366	)
Hotel properties, net		7,003,755			7,016,754

As of April 30, 2024, and January 31, 2024, corporate property, plant, and equipment consisted of the following:

CORPORATE PP&E
	April 30, 2024			January 31, 2024
Land	$	-		$	7,005
Building and improvements		75,662			75,662
Furniture, fixtures and equipment		392,878			392,878
Total property, plant and equipment		468,540			475,545
Less accumulated depreciation		(443,319	)		(441,107	)
Property, Plant and Equipment, net	$	25,221		$	34,438