SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Jan. 31, 2023	Jan. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,432,100	$ 1,352,000
Bad debt allowance
Accrued expenses	(1,000)	(2,000)
Syndications	2,923,000	2,923,000
Prepaid insurance	32,159
Alternative minimum tax credit	51,000	51,000
Total deferred tax asset	4,437,259	4,324,000
Deferred income tax liability associated with book/tax	(1,877,544)	(1,396,860)
Net deferred income tax asset	2,559,715	2,927,140
Valuation Allowance	(2,559,715)	(2,927,140)
Net deferred income tax