ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

12 Months Ended

Jan. 31, 2023

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

As of January 31, 2023 and 2020, accounts payable and accrued expenses consisted of the following:

	January 31, 2023		January 31, 2022
Accounts Payable	$	85,198	$	203,165
Accrued Salaries and Wages		236,845		246,600
Accrued Vacation		10,000		10,000
Income Tax Payable		-		93,944
Accrued Interest Payable		-		14,950
Advanced Deposits		1,963		250
Accrued Property Taxes		192,543		35,392
Sales Tax Payable		234,366		154,079
Accrued Other		229,376		142,989
Total Accounts Payable and Accrued Expenses	$	990,291	$	901,369