LEASES (Tables)

12 Months Ended

Jan. 31, 2023

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, 2023 consist of the following:

	Fiscal Year Ended
	January 31, 2023
Operating Lease Costs:
Operating lease cost*		53,940

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Fiscal Year Ended
	January 31, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	85,131
Lease obligations:
Operating leases, net	$	2,279,655
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)	January 31, 2023
Operating leases		35
Weighted average discount rate		4.85	%
Operating leases

SCHEDULE OF ANNUAL LEASE OBLIGATIONS

The aggregate annual lease obligations at January 31, 2023 are as follows:

Fiscal Year	Operating Leases		Finance Leases
2024	$	134,342	$	23,342
2025		134,355
2026		134,367
2027		134,379
2028		134,391
Thereafter		4,127,258
Total Undiscounted Lease Obligations		4,799,092		23,342
Less Imputed Interest		2,519,437		465
Net Lease Obligations	$	2,279,655	$	22,877

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, 2023 consist of the following:

	Fiscal Year Ended
	January 31, 2023
Finance Lease Costs:
Amortization of right-of-use assets	$	27,749
Interest on lease obligations		1,883

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Fiscal Year Ended
	January 31, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	1,493
Lease obligations:
Finance leases, net	$	22,877
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)	January 31, 2023
Finance leases		1
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, 2023 are as follows:

For the Years Ending January 31,
2024		23,342
Total minimum lease payments	$	23,342
Less: amount representing interest		465
Total present value of minimum payments		22,877
Less:current portion	$	15,159
Long term portion of finance lease liability		7,718