LEASES (Tables)

12 Months Ended

Jan. 31, 2022

Lessee, Lease, Description [Line Items]

SCHEDULE OF LEASE COSTS

The Trust’s Operating Lease costs recognized in the consolidated statement of operations for the year ended January 31, 2022 consist of the following:

	Fiscal Year Ended
	January 31, 2022
Operating Lease Costs:
Operating lease cost*		169,322

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Fiscal Year Ended
	January 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	28,171
Lease obligations:
Operating leases, net	$	2,310,745
Long-term obligations	$	2,273,278

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)	January 31, 2022
Operating leases		36
Weighted average discount rate		4.85	%
Operating leases

SCHEDULE OF ANNUAL LEASE OBLIGATIONS

The aggregate annual lease obligations at January 31, 2022 are as follows:

Fiscal Year	Operating Leases		Finance Leases
2023	$	148,348	$	31,123
2024		112,116		23,343
2025		112,116
2026		112,116
2027		112,116
Thereafter		4,927,079
Total Undiscounted Lease Obligations		5,523,891		54,466
Less Imputed Interest		3,213,146		29,240
Net Lease Obligations	$	2,310,745	$	25,226

Finance Leases [Member]

Lessee, Lease, Description [Line Items]

SCHEDULE OF LEASE COSTS

The Trust’s Finance Lease costs recognized in the Consolidated Statement of Income for the Fiscal Year ended January 31, 2022 consist of the following:

	Fiscal Year Ended
	January 31, 2022
Finance Lease Costs:
Amortization of right-of-use assets	$	20,812
Interest on lease obligations		2,576

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Fiscal Year Ended
	January 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	(109	)
Lease obligations:
Finance leases, net	$	52,118
Long-term obligations	$	22,878

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)	January 31, 2022
Finance leases		2
Weighted average discount rate		4.85	%
Finance leases

SCHEDULE OF FUTURE LEASE PAYMENTS FOR FINANCE LEASE LIABILITY

The aggregate future lease payments for Finance Lease Liability as of January 31, 2022 are as follows:

For the Years Ending January 31,
2023		31,123
2024		23,343
Total minimum lease payments	$	54,466
Less: amount representing interest		2,348
Total present value of minimum payments		52,118
Less: current portion	$	29,240
Long term portion of finance lease liability		22,878