PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Jan. 31, 2023

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT

As of January 31, 2023 and January 31, 2022, hotel properties consisted of the following:

	January 31, 2023			January 31, 2022
Land	$	2,500,000		$	2,500,000
Building and improvements		10,762,859			10,577,297
Furniture, fixtures and equipment		4,261,400			4,114,400
Total hotel properties		17,524,259			17,191,697
Less accumulated depreciation		(10,358,060	)		(9,664,472	)
Hotel properties, net		7,166,199			7,527,225

As of January 31, 2023 and January 31, 2022, property and equipment consisted of the following:

	January 31, 2023			January 31, 2022
Land	$	7,005		$	7,005
Building and improvements		75,662			75,662
Furniture, fixtures and equipment		392,878			392,879
Total property, plant and equipment		475,545			475,546
Less accumulated depreciation		(432,256	)		(423,458	)
Property, Plant and Equipment, net	$	43,289		$	52,088