LEASES (Tables)

6 Months Ended

Jul. 31, 2022

Lessee, Lease, Description [Line Items]

SCHEDULE OF LEASE COSTS

The following table presents the Trust’s lease costs for the six months ended July 31, 2022:

	Six Months Ended
	July 31, 2022
Operating Lease Costs:
Operating lease cost*		(24,080	)

* Short term lease costs were immaterial.

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Six Months Ended
	July 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(82,836	)
Lease obligations:
Operating leases, net	$	2,291,379
Long-term obligations	$	2,267,645

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, 2022
Operating leases		35
Weighted average discount rate Operating leases		4.85	%

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE

The aggregate future lease payments for Operating Lease Liability as of July 31, 2021 are as follows:

For the Years Ending July 31,
2023	$	67,171
2024		134,342
2025		134,355
2026		134,367
2027		134,379
Thereafter		4,261,650
Total minimum lease payments	$	4,866,264
Less: amount representing interest		2,574,885
Total present value of minimum payments		2,291,379
Less: current portion	$	23,734
Long term portion of operating lease liability		2,267,645

Finance Leases [Member]

Lessee, Lease, Description [Line Items]

SCHEDULE OF LEASE COSTS

The following table presents the Company’s lease costs for the three months ended July 31, 2022:

	Six Months Ended
	July 31, 2022
Finance Lease Costs:
Amortization of right-of-use assets	$	13,874
Interest on lease obligations		1,119

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Six Months Ended
	July 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	(570	)
Lease obligations:
Finance leases, net	$	37,674
Long-term obligations	$	7,718

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, 2022
Finance leases		2
Weighted average discount rate		4.85	%
Finance leases

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR FINANCE LEASE

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

For the Years Ending July 31,
2023		15,562
2024		23,342
Total minimum lease payments	$	38,904
Less: amount representing interest		1,230
Total present value of minimum payments		37,674
Less: current portion	$	29,956
Long term portion of finance lease liability		7,718