LEASES (Tables)

9 Months Ended

Oct. 31, 2022

Lessee, Lease, Description [Line Items]

SCHEDULE OF LEASE COSTS

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

	Nine Months Ended
	October 31, 2022
Operating Lease Costs:
Operating lease cost*		19,674

* Short term lease costs were immaterial.

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Nine Months Ended
	October 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(83,984	)
Lease obligations:
Operating leases, net	$	2,285,552
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)	October 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 October 31, 2021 are as follows:

For the Years Ending October 31,
2023	$	33,586
2024		134,342
2025		134,355
2026		134,367
2027		134,379
Thereafter		4,261,648
Total minimum lease payments	$	4,832,677
Less: amount representing interest		2,547,125
Total present value of minimum payments		2,285,552
Less: current portion	$	17,907
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 nine months ended October 31, 2022:

	Nine Months Ended
	October 31, 2022
Finance Lease Costs:
Amortization of right-of-use assets	$	20,812
Interest on lease obligations		1,546

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Nine Months Ended
	October 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	(986	)
Lease obligations:
Finance leases, net	$	30,321
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)	October 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 October 31, 2022 are as follows:

For the Years Ending October 31,
2023		7,781
2024		23,342
Total minimum lease payments	$	31,123
Less: amount representing interest		802
Total present value of minimum payments		30,321
Less: current portion	$	22,603
Long term portion of finance lease liability		7,718