EMPLOYEE RETENTION TAX CREDIT (Details Narrative)	12 Months Ended
Jan. 31, 2023
Employee Retention Tax Credit
Tax credit receivable and tax refund description	the Trust conservatively placed an amount equal to approximately 12% of this total as a Tax Credit Receivable and Tax Refund on the Balance Sheet and Income statement, respectively, for the Fiscal Years ended January 31, 2023 and 2022, respectively. The Trust has further conservatively recognized an additional 12% each Fiscal Quarter, approximately, of the total anticipated Tax Credit receivable for the Quarter ended January 31, 2023.

A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)(2)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319

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