LEASES (Tables)

6 Months Ended

Jul. 31, 2025

Leases

SCHEDULE OF LEASE COSTS

The following table presents the Trust’s lease costs for the six months ended July 31, 2025:

	For the Six Months Ended
	July 31, 2025
Operating Lease Costs:
Operating lease cost*		74,559

* Short term lease costs were immaterial.

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	For the Six Months Ended
	July 31, 2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(2,308	)
Lease obligations:
Operating leases, net	$	2,216,563
Long-term obligations	$	2,196,084

SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES

Weighted average remaining lease terms and discount rates were as follows:

Weighted average remaining lease term (years)	July 31, 2025
Operating leases		31
Weighted average discount rate		4.85	%
Operating leases

SCHEDULE OF ANNUAL LEASE OBLIGATIONS

The aggregate future lease payments for Operating Lease Liability as of July 31, 2025 are as follows:

For the Years Ending January 31,
2026		67,183
2027		134,379
2028		134,391
2029		134,403
2030		134,416
Thereafter		3,858,439
Total minimum lease payments	$	4,463,211
Less: amount representing interest		2,246,648
Total present value of minimum payments		2,216,563
Less: current portion	$	20,479
Long term portion of operating lease liability		2,196,084