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INCOME TAXES (Tables)
9 Months Ended
Oct. 31, 2024
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAX EXPENSE FOR FEDERAL INCOME TAX PURPOSES

 

   October 31,   January 31, 
   2024   2024 
Tax expense (benefit) at the statutory rate  $(452,604)  $(285,980)
State income taxes, net of federal income tax benefit   (107,763)   (68,090)
Change in valuation allowance   560,367    354,070 
Total  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of significant components of the Company’s deferred tax assets and liabilities at October 31, 2024 and January 31, 2024 are as follows:

 

   October 31, 2024   January 31, 2024 
Deferred tax assets:          
Net operating loss carryforward  $1,312,283   $751,916 
Timing differences   -    - 
Total gross deferred tax assets   1,312,283    751,916 
Less: Deferred tax asset valuation allowance   (1,312,283)   (751,916)
Total net deferred taxes  $-   $-