Neutra (NTRR) S-1/A 25 Jul 18 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Apr. 30, 2018
Document And Entity Information
Entity Registrant Name	NEUTRA CORP.
Entity Central Index Key	1,512,886
Document Type	S-1/A
Trading Symbol	NTRR
Document Period End Date	Apr. 30, 2018
Amendment Flag	true
Amendment Description	The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the commission, acting pursuant to said section 8(a), may determine.
Current Fiscal Year End Date	--01-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filer	No
Entity Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Apr. 30, 2018	Jan. 31, 2018	Jan. 31, 2017
CURRENT ASSETS
Deposits	$ 92,979	$ 12,325
Total current assets	92,979	12,325
TOTAL ASSETS	92,979	12,325	0
CURRENT LIABILITIES
Accounts payable and accrued expenses	458,480	458,480	471,477
Accounts payable to related party	83,692	83,692	83,692
Advances payable	3,450	3,450	3,450
Bank overdraft			1,443
Current portion of convertible notes payable, net of discount of $368,853, $224,861 and $112,323, respectively	202,701	146,708	54,385
Current portion of accrued interest payable	79,568	55,343	13,698
Total current liabilities	827,891	747,673	628,145
Convertible notes payable, net of discount of $0, $50,800 and $278,882, respectively		17,185	28,815
Accrued interest payable		11,939	18,596
TOTAL LIABILITIES	827,891	776,797	675,556
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value; 480,000,000 shares authorized; 7,182,983, 6,839,274 and 2,981,660 shares issued and outstanding at April 30, 2018, January 31, 2018 and January 31, 2017, respectively	7,183	6,839	2,982
Series E preferred stock, $0.001 par value; 20,000,000 shares authorized; 1,000,000 shares issued or outstanding at April 30, 2018, January 31, 2018 and January 31, 2017, respectively	1,000	1,000	1,000
Additional paid-in capital	5,822,971	5,661,911	5,235,652
Common stock payable
Accumulated deficit	(6,566,066)	(6,434,222)	(5,915,190)
Total stockholders' deficit	(734,912)	(764,472)	(675,556)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 92,979	$ 12,325	$ 0

CONSOLIDATED BALANCE SHEETS (U3

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Apr. 30, 2018	Jan. 31, 2018	Jan. 31, 2017
Statement of Financial Position [Abstract]
Current portion of convertible notes payable, discount	$ 368,853	$ 224,861	$ 112,323
Convertible notes payable, discount	$ 0	$ 50,800	$ 278,882
Common Stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Common Stock, authorized	480,000,000	480,000,000	480,000,000
Common Stock, issued	7,182,983	6,839,274	2,981,660
Common Stock, outstanding	7,182,983	6,839,274	2,981,660
Series E preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001	$ 0.001
Series E preferred stock, authorized	20,000,000	20,000,000	20,000,000
Series E preferred stock, issued	1,000,000	1,000,000	1,000,000
Series E preferred stock, outstanding	1,000,000	1,000,000	1,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018	Jan. 31, 2017
Income Statement [Abstract]
REVENUE	$ 2,006
OPERATING EXPENSES
General and administrative expenses	63,852	55,904	163,684	370,726
LOSS FROM OPERATIONS	(61,846)	(55,904)	(163,684)	(370,726)
OTHER INCOME (EXPENSE)
Interest expense	(69,998)	(154,108)	(355,348)	(497,155)
Total other income (expense)	(69,998)	(154,108)	(355,348)	(497,155)
NET LOSS	$ (131,844)	$ (210,012)	$ (519,032)	$ (867,881)
NET LOSS PER COMMON SHARE - Basic and fully diluted (in dollars per share)	$ (0.02)	$ (0.06)	$ (0.10)	$ (0.41)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING: Basic and fully diluted (in shares)	6,854,722	3,580,354	5,262,147	2,140,377

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
BALANCE at beginning at Jan. 31, 2016	$ 1,722	$ 1,000	$ 4,619,288	$ (5,047,309)	$ (425,299)
BALANCE at beginning (in shares) at Jan. 31, 2016	1,722,472	1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for debt conversion	$ 1,260		264,225		265,485
Common stock issued for debt conversion (in shares)	1,259,188
Beneficial conversion discount on issuance of convertible note payable			207,887		207,887
Amortization of discount on extinguishment of convertible note payable			144,252		144,252
Net Loss				(867,881)	(867,881)
BALANCE at end at Jan. 31, 2017	$ 2,982	$ 1,000	5,235,652	(5,915,190)	(675,556)
BALANCE at end (in shares) at Jan. 31, 2017	2,981,660	1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for debt conversion	$ 3,857		241,333		245,190
Common stock issued for debt conversion (in shares)	3,857,614
Beneficial conversion discount on issuance of convertible note payable			184,926		184,926
Net Loss				(519,032)	(519,032)
BALANCE at end at Jan. 31, 2018	$ 6,839	$ 1,000	5,661,911	(6,434,222)	(764,472)
BALANCE at end (in shares) at Jan. 31, 2018	6,839,274	1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for debt conversion	$ 344		18,560		18,904
Common stock issued for debt conversion (in shares)	343,709
Beneficial conversion discount on issuance of convertible note payable			142,500		142,500
Net Loss				(131,844)	(131,844)
BALANCE at end at Apr. 30, 2018	$ 7,183	$ 1,000	$ 5,822,971	$ (6,566,066)	$ (734,912)
BALANCE at end (in shares) at Apr. 30, 2018	7,182,983	1,000,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018	Jan. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (131,844)	$ (210,012)	$ (519,032)	$ (867,881)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable	56,808	143,413	318,993	444,743
Changes in operating assets and liabilities:
Deposits	(80,654)		63,675
Accounts payable and accrued liabilities		(51,234)	(14,440)	122,720
Accounts payable to related party		36,892		36,385
Accrued interest payable	13,190	10,695	41,879	52,412
NET CASH USED IN OPERATING ACTIVITIES	(142,500)	(70,246)	(108,925)	(211,621)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from advances				71,436
Proceeds from convertible notes payable	142,500	114,449	108,925	139,901
NET CASH PROVIDED BY FINANCING ACTIVITIES	142,500	114,449	108,925	211,337
NET INCREASE (DECREASE) IN CASH		44,203		(284)
CASH, at the beginning of the period				284
CASH, at the end of the period		44,203
Cash paid during the period for:
Interest
Taxes
Noncash investing and financing transaction:
Refinancing of advances into convertible notes payable				67,986
Beneficial conversion discount on convertible note payable	142,500	108,926	184,926	199,697
Conversion of convertible notes payable	$ 18,904	$ 145,506	245,190	265,485
Deposit received for convertible note payable			$ 76,000

General Organization and Busine

General Organization and Business	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
General Organization and Business	Note 1. General Organization and Business Neutra Corp. was incorporated in Nevada on January 11, 2011 to market and participate in the nutraceutical space by bringing products derived from all natural and organic origins. Along with participating in the actual nutraceutical products, we plan to research and bring new technology to the nutraceutical space. Nutraceutical natural medicine is an alternative system that focuses on natural remedies and the body’s vital ability to heal and maintain itself. One of the nutraceutical sub-markets is the new thriving medical cannabis market, in which we intend to participate. We intend to entrust the manufacturing to a nutraceutical contractor to private label all of our products and to sell them under our unique brand. We have established a fiscal year end of January 31. As the global cannabis market grows exponentially, it is constantly in need of better technologies and products to be more efficient in how it grows, what it grows and how it consumes cannabis and its related products. From lighting to dosage devices, from pesticide replacements to plant enhancers, Neutra Corp. is constantly combing the industry for the latest and greatest to test, prove and bring to market. We have generated limited revenues to date and our activities have been primarily focused on developing our business plan and research and development of products. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise additional funds in order to implement our business plan. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations.	Note 1. Background Information Neutra Corp. was incorporated in Florida on January 11, 2011. On October 5, 2015, we reincorporated from Florida to Nevada. The reincorporation was approved by our board of directors and by the holders of a majority of our common stock. Each shareholder received one share in the Nevada corporation for every 50 shares they held in the Florida corporation. Fractional shares were rounded up to the nearest whole share, and each shareholder received at least five shares. Our authorized shares increased to 480,000,000 shares of common stock and 20,000,000 shares of preferred stock. We have established a fiscal year end of January 31. As the global cannabis market grows exponentially, it is constantly in need of better technologies and products to be more efficient in how it grows, what it grows and how it consumes cannabis and its related products. From lighting to dosage devices, from pesticide replacements to plant enhancers, Neutra Corp. is constantly combing the industry for the latest and greatest to test, prove and bring to market. We have not generated any revenues to date and our activities have been limited to developing our business plan and research and development of products. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise additional funds in order to implement our business plan. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations. On August 27, 2013, we signed a joint venture agreement with Second Wave Ventures, LLC. The joint venture owns Surface to Air Solutions, which is the North American distributor of a patent-pending, water-based solution known as Purteq, a green technology that works similarly to photosynthesis. Using UV-blue light and the water in air, it oxidizes organic compounds such as viruses and bacteria and converts them into microscopic amounts of water, carbon dioxide and harmless by-products. This proprietary formulation disperses evenly on surfaces and does not require heat for curing or activation. On February 11, 2014, we acquired Diamond Anvil Designs, a vapor pen design company. The Diamond Anvil vapor pen is a state-of-the-art inhalation delivery system that can be used with a suite of products, from dry herbs to concentrates to oils. The portable personal vaporizer also features customizable amplitude settings for different nutraceutical products. The device’s battery capacity is rechargeable and expandable. On November 13, 2015, our Board of Directors designated 1,000,000 shares of Series E Preferred Stock. On the same date, the board authorized the issuance 1,000,000 shares of Series E Preferred to be issued to Boxcar Transportation Company (“Boxcar”) in return for valuable services provided. On that date, Boxcar owned 86,990 of our common shares, which was approximately 5.05% of our common stock outstanding.

Going Concern

Going Concern	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2. Going Concern The accompanying financial statements have been prepared assuming that we will continue as a going concern. For the three months ended April 30, 2018, we had a net loss of $131,844 and negative cash flow from operating activities of $142,500. As of April 30, 2018, we had negative working capital of $734,912. Management does not anticipate having positive cash flow from operations in the near future. These factors raise a substantial doubt about our ability to continue as a going concern. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern. We do not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the we will not be able to remain in business. Management has plans to address the Company’s financial situation as follows: In the near term, management plans to continue to focus on raising the funds necessary to implement our business plan. Management will continue to seek out debt financing to obtain the capital required to meet our financial obligations. There is no assurance, however, that lenders will continue to advance capital to us or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raise doubts about our ability to continue as a going concern. In the long term, management believes that our projects and initiatives will be successful and will provide cash flow, which will be used to finance our future growth. However, there can be no assurances that our planned activities will be successful, or that we will ultimately attain profitability. Our long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and our ability to achieve adequate profitability and cash flows from operations to sustain its operations.	Note 2. Going Concern For the fiscal year ended January 31, 2018, the Company had a net loss of $519,032 and negative cash flow from operations of $108,925. As of January 31, 2018, the Company has negative working capital of $735,348. These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern. The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business. Management has plans to address the Company’s financial situation as follows: In the near term, management plans to continue to focus on raising the funds necessary to implement the Company’s business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders will continue to advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raises doubts about the Company’s ability to continue as a going concern. In the long term, management believes that the Company’s projects and initiatives will be successful and will provide cash flow to the Company that will be used to finance the Company’s future growth. However, there can be no assurances that the Company’s planned activities will be successful, or that the Company will ultimately attain profitability. The Company’s long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to achieve adequate profitability and cash flows from operations to sustain its operations.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3. Summary of Significant Accounting Policies Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These consolidated financial statements should be read in conjunction with the consolidated financial statements for the fiscal year ended January 31, 2018 and notes thereto and other pertinent information contained in our Form 10-K that we filed with the Securities and Exchange Commission (the “SEC”). The results of operations for the three-month period ended April 30, 2018 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2019. Consolidated Financial Statements The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. There was no impact on the Company’s financial statements as a result of adopting Topic 606 for the three months ended April 30, 2018 and 2017, or the year ended January 31, 2018. Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.	Note 3. Significant Accounting Policies The significant accounting policies that the Company follows are: Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Consolidated Financial Statements The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash and cash equivalents were $0 at January 31, 2018 and 2017. Cash Flow Reporting The Company follows ASC 230, Statement of Cash Flows Deposits Deposits represent cash on deposit with the Company’s attorney. Impairment of long-lived assets Long-lived assets, including fixed assets and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. The Company determined that there was no impairment of long-lived assets during the years ended January 31, 2018 and 2016. Common stock The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2018 and 2016. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value. Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies Subsequent events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

Deposits

Deposits	3 Months Ended
	Apr. 30, 2018
Deposits [Abstract]
Deposits	Note 4. Deposits Deposits represent cash on deposit with the Company’s attorney. As of April 30, 2018 and January 31, 2018, the Company had amounts on deposit with its attorney in the amount of $92,979 and $12,325, respectively.

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions	Note 5. Related Party Transactions During the three months ended April 30, 2018, we incurred salary expense of $22,500 related to services provided by our CEO Christopher Brown. We paid Mr. Brown $22,500 in salary during the three months ended April 30, 2018. As of April 30, 2018, we owe Mr. Brown $89,200, which is recorded on the balance sheet in “Accounts Payable – Related Party.”	Note 4. Related Party Transactions During the year ended January 31, 2018, we incurred salary expense of $78,000 related to services provided by our CEO Christopher Brown. We paid Mr. Brown $78,000 in salary during the year ended January 31, 2018. As of January 31, 2018, we owe Mr. Brown an additional $83,692, which is recorded on the balance sheet in “Accounts Payable – Related Party”. As of January 31, 2017, the Company owed Christopher Brown, our CEO, $83,692 for services.

Advances

Advances	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Debt Disclosure [Abstract]
Advances	Note 6. Advances As of April 30, 2018 and January 31, 2018, we had amounts due under advances of $3,450 at each period. These advances are not collateralized, non-interest bearing and are due on demand.	Note 5. Advances As of January 31, 2018 and 2017, we had amounts due under advances of $3,450 at each period. These advances are not collateralized, non-interest bearing and are due on demand.

Income Taxes

Income Taxes	12 Months Ended
	Jan. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Note 6. Income Taxes There is no current or deferred income tax expense or benefit for the period ended January 31, 2018. The statutory tax rate for the years ended January 21, 2018 and 2017 was 35%. The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference for the periods ended January 31, 2018 and 2016 are as follows. 2018 2017 Tax benefit at U.S. statutory rate $ 181,661 $ 303,734 less: amortization of beneficial conversion feature (111,648 ) (155,660 ) less: valuation allowance (70,013 ) (148,074 ) Tax benefit, net $ — $ — We have net operating loss carryforwards of approximately $2,065,820.

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 7. Convertible Notes Payable Convertible notes payable consists of the following as of April 30, 2018 and January 31, 2018: April 30, 2018 January 31, 2018 Convertible note, dated July 31, 2015, bearing interest at 10% per annum, maturing on July 31, 2017 and convertible into shares of common stock at $0.01 per share, in default 72,640 72,640 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2018 and convertible into shares of common stock at $0.50 per share 156,976 156,976 Convertible note, dated January 31, 2016, bearing interest at 10% per annum, maturing on January 31, 2019 and convertible into shares of common stock at a 60% discount to the market price 82,735 82,735 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a4 5% discount to the market price, in default 1,217 1,217 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price, in default 67,986 67,986 Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 — 18,000 Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 40,000 40,000 Convertible note, dated February 6, 2018, bearing interest at 8% per annum, maturing November 6, 2018, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 150,000 — Total convertible notes payable $ 571,554 $ 439,554 Less: current portion of convertible notes payable (571,554 ) (371,569 ) Less: discount on noncurrent convertible notes payable — (50,800 ) Convertible notes payable - non-current, net of discount $ — $ 17,185 Current portion of convertible notes payable $ 571,554 $ 371,569 Less: discount on current convertible notes payable (368,853 ) (224,861 ) Convertible notes payable, net of discount $ 202,701 $ 146,708 Issuance of Convertible Promissory Notes During the three months ended April 30, 2018 and 2017, we issued Convertible Promissory Notes. The Convertible Promissory Notes bear interest and are payable at maturity along with accrued interest. The Convertible Promissory Notes and unpaid accrued interest are convertible into common stock at the option of the holder. Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note February 6, 2018 November 6, 2018 8% 45% discount $ 150,000 Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note March 14, 2016 March 14, 2017 8% 55% discount $ 65,000 April 30, 2016 April 30, 2019 10% 60% discount 67,986 We evaluated the terms of the new notes in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock Convertible Promissory Notes Issued for Cash On February 6, 2018, we issued a convertible promissory note to a third party for cash. The note (the “front-end note”) was in the amount of $150,000, and it matures on November 6, 2018. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. We evaluated the terms of the note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock Conversions to Common Stock During three months ended April 30, 2017, the holders of our convertible promissory notes converted $145,506 of principal and accrued interest into 1,280,650 shares of our common stock. See Note 8. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion. During three months ended April 30, 2018, the holders of our convertible promissory notes converted $18,904 of principal and accrued interest into 343,709 shares of our common stock. See Note 8. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion.	Note 7. Convertible Notes Payable Convertible notes payable consists of the following as of January 31, 2018 and 2017: January 31, 2018 January 31, 2017 Convertible note, dated July 31, 2015, bearing interest at 10% per annum, maturing on July 31, 2017 and convertible into shares of common stock at $0.01 per share, in default 72,640 73,940 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2018 and convertible into shares of common stock at $0.50 per share 156,976 156,976 Convertible note, dated January 31, 2016, bearing interest at 10% per annum, maturing on January 31, 2019 and convertible into shares of common stock at a 60% discount to the market price 82,735 82,735 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a4 5% discount to the market price, in default 1,217 1,217 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a 45% discount to the market price — 16,551 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price, in default 67,986 67,986 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price — 75,000 Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion 18,000 — Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion 40,000 — Total convertible notes payable $ 439,554 $ 474,405 Less: current portion of convertible notes payable (371,569 ) (166,708 ) Less: discount on noncurrent convertible notes payable (50,800 ) (278,882 ) Convertible notes payable, net of discount $ 17,185 $ 28,815 Current portion of convertible notes payable $ 371,569 $ 166,708 Less: discount on current convertible notes payable (224,861 ) (112,323 ) Convertible notes payable, net of discount $ 146,708 $ 54,385 Issuance of Convertible Promissory Notes During the year ended January 31, 2018 and 2017, we issued Convertible Promissory Notes. The Convertible Promissory Notes bear interest and are payable at maturity along with accrued interest. The Convertible Promissory Notes and unpaid accrued interest are convertible into common stock at the option of the holder. Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note March 14, 2016 March 14, 2017 8 % 45% discount $ 65,000 April 30, 2016 April 30, 2019 10 % 60% discount 67,986 May 26, 2016 May 26, 2017 8 % 45% discount 75,000 January 11, 2017 March 14, 2017 8 % 45% discount 16,551 Total 2017 $ 224,537 Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note February 9, 2017 March 14, 2017 8 % 45% discount $ 48,449 April 27, 2017 May 27, 2017 8 % 45% discount 75,000 September 9, 2017 September 9, 2018 8 % 45% discount 40,000 December 14, 2017 December 14, 2018 8 % 45% discount 40,000 Total 2018 $ 203,449 We evaluated the terms of the new notes in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock Modifications of Convertible Promissory Notes On March 14, 2016, a third party purchased the outstanding principal and accrued interest of our convertible promissory noted dated April 30, 2015. We came to an agreement with the purchaser to change the conditions of the note. Principal and accrued interest on the existing note were refinanced into $68,991 of principal on the new note. The maturity date was changed to March 14, 2017. The interest rate was lowered to 8%, and the conversion rate was change to a 45% discount to the lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. We evaluated the terms of the new note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock We evaluated the terms of the modified note in accordance with ASC Topic No. 470 – 50, Modifications and Extinguishments Convertible Promissory Notes Issued for Cash On March 14, 2016, we issued a convertible promissory note to a third party for cash. The note (the “front-end note”) was in the amount of $65,000, and it matures on March 14, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. We evaluated the terms of the note in accordance with ASC Topic No. 815 - 40, Derivatives and Hedging - Contracts in Entity’s Own Stock On the same date we issued a second note (the “back-end note”) in the amount of $65,000 in exchange for a note receivable in the same amount. The back-end note matures on March 14, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. The Company received proceeds of $16,551 on January 6, 2017 and the remaining proceeds of $48,449 on February 9, 2017. The note was secured by the note receivable for $65,000 from the same party. On May 26, 2016, we issued a convertible promissory note to a third party for cash. The note (the “front-end note”) was in the amount of $75,000, and it matures on May 26, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. On the same date we issued a second note (the “back-end note”) in the amount of $75,000 in exchange for a note receivable in the same amount. The back-end note matures on May 26, 2017. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.00005. The Company received the proceeds of this note on April 27, 2017. The note was secured by the note receivable for $75,000 from the same party. On September 9, 2017, we issued a convertible promissory note to a third party for cash. The note (the “front-end note”) was in the amount of $40,000, and it matures on September 9, 2018. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.000055. The proceeds from this note were placed in an escrow account on deposit with our attorney. On the same date we issued a second note (the “back-end note”) in the amount of $40,000 in exchange for a note receivable in the same amount. The back-end note matures on September 9, 2018. The note bears interest at 8% per year and is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.000055. The Company received the proceeds of this note on December 7, 2017. Conversions to Common Stock During the year ended January 31, 2018, the holders of our convertible promissory notes converted $245,190 of principal and accrued interest into 3,857,614 shares of our common stock. During year ended January 31, 2017, the holders of our convertible promissory notes converted $265,485 of principal and accrued interest into 1,259,188 shares of our common stock. See Note 9 for a detail of the conversions. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion.

Stockholders' Equity

Stockholders' Equity	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
STOCKHOLDERS' DEFICIT
Stockholders' Equity	Note 8. Stockholders’ Equity Conversions to common stock During three months ended April 30, 2018, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued April 26, 2018 $ 18,904 373,709 Total $ 18,904 373,709 During three months ended April 30, 2017, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued February 13, 2017 $ 16,619 151,085 February 22, 2017 25,066 227,870 March 6, 2017 23,629 214,807 March 21, 2017 12,784 102,168 March 30, 2017 21,346 170,595 April 7, 2017 10,690 92,558 April 20, 2017 35,372 321,567 Total $ 145,506 1,280,650	Note 8. Shareholders’ Equity Conversions to common stock During the year ended January 31, 2018, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued February 13, 2017 $ 16,619 151,085 February 22, 2017 25,066 227,870 March 6, 2017 23,629 214,807 March 21, 2017 12,784 102,168 March 30, 2017 21,346 170,595 April 7, 2017 10,690 92,558 April 20, 2017 35,372 321,567 May 22, 2017 10,055 130,582 May 30, 2017 650 65,000 June 2, 2017 10,079 160,748 June 2, 2017 650 65,000 June 13, 2017 11,113 202,060 June 30, 2017 10,140 290,344 July 12, 2017 10,167 308,078 July 25, 2017 13,254 401,624 August 8, 2017 11,000 340,858 January 9, 2018 22,576 612,670 Total $ 245,190 3,857,614 During year ended January 31, 2017, the Company issued stock to third parties for the conversion of principal and interest on convertible notes payable. No gain or loss was recognized on the conversions as the occurred within the terms of the respective notes. The stock issued is as follows: Date Amount Converted Number of Shares Issued March 17, 2016 $ 5,001 8,268 March 30, 2016 10,031 16,887 April 6, 2016 850 85,000 April 12, 2016 11,065 20,322 April 21, 2016 20,158 40,271 May 18, 2016 22,074 49,856 May 31, 2016 10,009 29,116 August 22, 2016 49,205 98,410 August 29, 2016 10,206 36,032 September 7, 2016 940 94,000 September 12, 2016 10,237 48,532 October 19, 2016 10,318 44,665 November 3, 2016 10,351 60,107 November 9, 2016 25,910 150,458 November 29, 2016 21,135 128,093 December 7, 2016 15,878 140,617 January 31, 2017 32,117 208,554 Total $ 265,485 1,259,188

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 9. Subsequent Events No events have occurred subsequent to April 30, 2018 which would require disclosure in these financial statements.	Note 9. Subsequent Events On February 6, 2018, the Company issued a convertible promissory note for $150,000 and received proceeds of $142,500. The note bears interest at 8% per year and matures on November 6, 2018. The note is convertible into shares of our common stock at a 45% discount to our lowest trading price over the preceding 20 days with a floor on the conversion price of $0.000055.

Significant Accounting Polici17

Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation		Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”).
Interim Financial Statements	Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These consolidated financial statements should be read in conjunction with the consolidated financial statements for the fiscal year ended January 31, 2018 and notes thereto and other pertinent information contained in our Form 10-K that we filed with the Securities and Exchange Commission (the “SEC”). The results of operations for the three-month period ended April 30, 2018 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2019.
Consolidated Financial Statements	Consolidated Financial Statements The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation.	Consolidated Financial Statements The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries from the date of their formations. Significant intercompany transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts to perform pilot studies by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. There was no impact on the Company’s financial statements as a result of adopting Topic 606 for the three months ended April 30, 2018 and 2017, or the year ended January 31, 2018.
Cash and Cash Equivalents		Cash and Cash Equivalents All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash and cash equivalents were $0 at January 31, 2018 and 2017.
Cash Flow Reporting		Cash Flow Reporting The Company follows ASC 230, Statement of Cash Flows
Deposits		Deposits Deposits represent cash on deposit with the Company’s attorney.
Impairment of long-lived assets		Impairment of long-lived assets Long-lived assets, including fixed assets and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. The Company determined that there was no impairment of long-lived assets during the years ended January 31, 2018 and 2016.
Common stock		Common stock The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.
Income Taxes		Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes
Earnings (Loss) per Common Share	Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share	Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share
Financial Instruments		Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization. FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2018 and 2016. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.
Commitments and Contingencies		Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies
Subsequent events		Subsequent events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.	Recently Issued Accounting Pronouncements We have reviewed the FASB issued Accounting Standards Update (“ASU”) accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. We have carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation’s reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	The items causing this difference for the periods ended January 31, 2018 and 2016 are as follows. 2018 2017 Tax benefit at U.S. statutory rate $ 181,661 $ 303,734 less: amortization of beneficial conversion feature (111,648 ) (155,660 ) less: valuation allowance (70,013 ) (148,074 ) Tax benefit, net $ — $ —

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
Debt Disclosure [Abstract]
Schedule of convertible notes payable	Convertible notes payable consists of the following as of April 30, 2018 and January 31, 2018: April 30, 2018 January 31, 2018 Convertible note, dated July 31, 2015, bearing interest at 10% per annum, maturing on July 31, 2017 and convertible into shares of common stock at $0.01 per share, in default 72,640 72,640 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2018 and convertible into shares of common stock at $0.50 per share 156,976 156,976 Convertible note, dated January 31, 2016, bearing interest at 10% per annum, maturing on January 31, 2019 and convertible into shares of common stock at a 60% discount to the market price 82,735 82,735 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a4 5% discount to the market price, in default 1,217 1,217 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price, in default 67,986 67,986 Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 — 18,000 Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 40,000 40,000 Convertible note, dated February 6, 2018, bearing interest at 8% per annum, maturing November 6, 2018, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion with a floor on the conversion price of $0.00005 150,000 — Total convertible notes payable $ 571,554 $ 439,554 Less: current portion of convertible notes payable (571,554 ) (371,569 ) Less: discount on noncurrent convertible notes payable — (50,800 ) Convertible notes payable - non-current, net of discount $ — $ 17,185 Current portion of convertible notes payable $ 571,554 $ 371,569 Less: discount on current convertible notes payable (368,853 ) (224,861 ) Convertible notes payable, net of discount $ 202,701 $ 146,708	Convertible notes payable consists of the following as of January 31, 2018 and 2017: January 31, 2018 January 31, 2017 Convertible note, dated July 31, 2015, bearing interest at 10% per annum, maturing on July 31, 2017 and convertible into shares of common stock at $0.01 per share, in default 72,640 73,940 Convertible note, dated October 31, 2015, bearing interest at 10% per annum, maturing on October 31, 2018 and convertible into shares of common stock at $0.50 per share 156,976 156,976 Convertible note, dated January 31, 2016, bearing interest at 10% per annum, maturing on January 31, 2019 and convertible into shares of common stock at a 60% discount to the market price 82,735 82,735 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a4 5% discount to the market price, in default 1,217 1,217 Convertible note, dated March 14, 2016, bearing interest at 8% per annum, maturing on March 14, 2017, and convertible into shares of common stock at a 45% discount to the market price — 16,551 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price, in default 67,986 67,986 Convertible note, dated May 26, 2016, bearing interest at 8% per annum, maturing on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price — 75,000 Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion 18,000 — Convertible note, dated September 6, 2017, bearing interest at 8% per annum, maturing September 6, 2017, and convertible into shares of common stock at a 45% discount to the lowest trading price in the 20 days prior to conversion 40,000 — Total convertible notes payable $ 439,554 $ 474,405 Less: current portion of convertible notes payable (371,569 ) (166,708 ) Less: discount on noncurrent convertible notes payable (50,800 ) (278,882 ) Convertible notes payable, net of discount $ 17,185 $ 28,815 Current portion of convertible notes payable $ 371,569 $ 166,708 Less: discount on current convertible notes payable (224,861 ) (112,323 ) Convertible notes payable, net of discount $ 146,708 $ 54,385
Schedule of convertible promissory notes and unpaid accrued interest	The Convertible Promissory Notes and unpaid accrued interest are convertible into common stock at the option of the holder. Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note February 6, 2018 November 6, 2018 8% 45% discount $ 150,000 Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note March 14, 2016 March 14, 2017 8% 55% discount $ 65,000 April 30, 2016 April 30, 2019 10% 60% discount 67,986	The Convertible Promissory Notes and unpaid accrued interest are convertible into common stock at the option of the holder. Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note March 14, 2016 March 14, 2017 8 % 45% discount $ 65,000 April 30, 2016 April 30, 2019 10 % 60% discount 67,986 May 26, 2016 May 26, 2017 8 % 45% discount 75,000 January 11, 2017 March 14, 2017 8 % 45% discount 16,551 Total 2017 $ 224,537 Date Issued Maturity Date Interest Rate Conversion Rate Amount of Note February 9, 2017 March 14, 2017 8 % 45% discount $ 48,449 April 27, 2017 May 27, 2017 8 % 45% discount 75,000 September 9, 2017 September 9, 2018 8 % 45% discount 40,000 December 14, 2017 December 14, 2018 8 % 45% discount 40,000 Total 2018

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018
STOCKHOLDERS' DEFICIT
Schedule of conversions to common stock	During three months ended April 30, 2018, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued April 26, 2018 $ 18,904 373,709 Total $ 18,904 373,709 During three months ended April 30, 2017, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued February 13, 2017 $ 16,619 151,085 February 22, 2017 25,066 227,870 March 6, 2017 23,629 214,807 March 21, 2017 12,784 102,168 March 30, 2017 21,346 170,595 April 7, 2017 10,690 92,558 April 20, 2017 35,372 321,567 Total $ 145,506 1,280,650	During the year ended January 31, 2018, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Converted Number of Shares Issued February 13, 2017 $ 16,619 151,085 February 22, 2017 25,066 227,870 March 6, 2017 23,629 214,807 March 21, 2017 12,784 102,168 March 30, 2017 21,346 170,595 April 7, 2017 10,690 92,558 April 20, 2017 35,372 321,567 May 22, 2017 10,055 130,582 May 30, 2017 650 65,000 June 2, 2017 10,079 160,748 June 2, 2017 650 65,000 June 13, 2017 11,113 202,060 June 30, 2017 10,140 290,344 July 12, 2017 10,167 308,078 July 25, 2017 13,254 401,624 August 8, 2017 11,000 340,858 January 9, 2018 22,576 612,670 Total $ 245,190 3,857,614 During year ended January 31, 2017, the Company issued stock to third parties for the conversion of principal and interest on convertible notes payable. No gain or loss was recognized on the conversions as the occurred within the terms of the respective notes. The stock issued is as follows: Date Amount Converted Number of Shares Issued March 17, 2016 $ 5,001 8,268 March 30, 2016 10,031 16,887 April 6, 2016 850 85,000 April 12, 2016 11,065 20,322 April 21, 2016 20,158 40,271 May 18, 2016 22,074 49,856 May 31, 2016 10,009 29,116 August 22, 2016 49,205 98,410 August 29, 2016 10,206 36,032 September 7, 2016 940 94,000 September 12, 2016 10,237 48,532 October 19, 2016 10,318 44,665 November 3, 2016 10,351 60,107 November 9, 2016 25,910 150,458 November 29, 2016 21,135 128,093 December 7, 2016 15,878 140,617 January 31, 2017 32,117 208,554 Total $ 265,485 1,259,188

Background Information (Details

Background Information (Details Narrative) - shares	Nov. 13, 2015	Oct. 05, 2015	Apr. 30, 2018	Jan. 31, 2018	Jan. 31, 2017
Description of reverse stock split		Each shareholder received one share in the Nevada corporation for every 50 shares they held in the Florida corporation. Fractional shares were rounded up to the nearest whole share, and each shareholder received at least five shares.
Common stock, authorized		480,000,000	480,000,000	480,000,000	480,000,000
Preferred stock, authorized		20,000,000	20,000,000	20,000,000	20,000,000
Series E Preferred Stock [Member]
Preferred stock, authorized	1,000,000
Series E Preferred Stock [Member] | Boxcar Transportation Company ("Boxcar") [Member]
Number of common shares issued	86,990

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018	Jan. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (131,844)	$ (210,012)	$ (519,032)	$ (867,881)
Cash flow from operating activities	(142,500)		(108,925)
Working capital	$ 734,912		$ (735,348)

Significant Accounting Polici23

Significant Accounting Policies (Details Narrative) - USD ($)	Apr. 30, 2018	Jan. 31, 2018	Apr. 30, 2017	Jan. 31, 2017	Jan. 31, 2016
Accounting Policies [Abstract]
Cash and cash equivalents			$ 44,203		$ 284

Deposits (Details Narrative)

Deposits (Details Narrative) - USD ($)	Apr. 30, 2018	Jan. 31, 2018	Jan. 31, 2017
Deposits [Abstract]
Deposits	$ 92,979	$ 12,325

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018	Jan. 31, 2017
Related Party Transaction [Line Items]
Salary expense	$ 22,500
Accounts payable, related party	83,692	$ 83,692	$ 83,692
Mr. Christopher Brown [Member]
Related Party Transaction [Line Items]
Salary expense	22,500	78,000
Accounts payable, related party	$ 89,200	$ 83,692

Advances (Details Narrative)

Advances (Details Narrative) - USD ($)	Apr. 30, 2018	Jan. 31, 2018	Jan. 31, 2017
Advances payable	$ 3,450	$ 3,450	$ 3,450
Non-Interest Bearing Advances [Member]
Advances payable	$ 3,450	$ 3,450	$ 3,450

Income Taxes (Details)

Income Taxes (Details) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Income Tax Disclosure [Abstract]
Tax benefit at U.S. statutory rate	$ 181,661	$ 303,734
less: amortization of beneficial conversion feature	(111,648)	(155,660)
less: valuation allowance	(70,014)	(148,074)
Tax benefit, net

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 2,065,820
statutory tax rate	35.00%	35.00%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	3 Months Ended	12 Months Ended
	Apr. 30, 2018	Jan. 31, 2018	Jan. 31, 2017	Feb. 06, 2018	May 26, 2016
Short-term Debt [Line Items]
Total convertible notes payable		$ 224,537	$ 203,449
Less: current portion of convertible notes payable	$ (202,701)	(146,708)	(54,385)
Less: discount on noncurrent convertible notes payable	0	(50,800)	(278,882)
Convertible notes payable, net of discount		17,185	28,815
Less: current portion of convertible notes payable	202,701	146,708	54,385
Less: discount on current convertible notes payable	(368,853)	(224,861)	(112,323)
10% Convertible Note Due July 31, 2017 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 72,640	$ 72,640	$ 73,940
Debt instrument, issuance date	Jul. 31, 2015	Jul. 31, 2015	Jul. 31, 2015
Debt instrument, conversion price (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
10% Convertible Note Due October 31, 2018 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 156,976	$ 156,976	$ 156,976
Debt instrument, issuance date	Oct. 31, 2015	Oct. 31, 2015	Oct. 31, 2015
Debt instrument, conversion price (in dollars per share)	$ 0.50	$ 0.50	$ 0.50
8% Convertible Note Due January 31, 2019 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 82,735	$ 82,735	$ 82,735
Debt instrument, issuance date	Jan. 31, 2016	Jan. 31, 2016	Jan. 31, 2016
10% Convertible Note Due March 14, 2017 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 1,217	$ 1,217	$ 1,217
Debt instrument, issuance date	Mar. 14, 2016	Mar. 14, 2016	Mar. 14, 2016
8% Convertible Note Due March 14, 2017 [Member]
Short-term Debt [Line Items]
Total convertible notes payable			$ 16,551
Debt instrument, issuance date		Mar. 14, 2016	Mar. 14, 2016
8% Convertible Note Due May 26, 2017 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 67,986	$ 67,986	$ 67,986
Debt instrument, issuance date	May 26, 2016	May 26, 2016	May 26, 2016
8% Convertible Note Due May 26, 2017 [Member]
Short-term Debt [Line Items]
Total convertible notes payable			$ 75,000
Debt instrument, issuance date		May 26, 2016	May 26, 2016
Debt instrument, conversion price (in dollars per share)					$ 0.00005
8% Convertible Note Due September 6, 2017 [Member]
Short-term Debt [Line Items]
Total convertible notes payable		$ 18,000
Debt instrument, issuance date	Sep. 6, 2017	Sep. 6, 2016	Sep. 6, 2016
Debt instrument, conversion price (in dollars per share)	$ 0.00005	$ 0.00005	$ 0.00005	$ 0.00005
8% Convertible Note Due September 06, 2017 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 40,000	$ 40,000
Debt instrument, issuance date	Sep. 6, 2017	Sep. 6, 2017	Sep. 6, 2017
Debt instrument, conversion price (in dollars per share)	$ 0.00005	$ 0.00005	$ 0.00005
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 571,554	$ 439,554	$ 474,405
Less: current portion of convertible notes payable	(571,554)	(371,569)	(166,708)
Less: discount on noncurrent convertible notes payable		(50,800)	(278,882)
Convertible notes payable, net of discount		17,185	28,815
Less: current portion of convertible notes payable	571,554	371,569	166,708
Less: discount on current convertible notes payable	(368,853)	(224,861)	(112,323)
Convertible notes payable, net of discount	202,701	146,708	$ 54,385
8% Convertible Note Due November 06, 2018 [Member]
Short-term Debt [Line Items]
Total convertible notes payable	$ 150,000
Debt instrument, issuance date	Feb. 6, 2018
Debt instrument, conversion price (in dollars per share)	$ 0.00005

Convertible Notes Payable (De30

Convertible Notes Payable (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018	Jan. 31, 2017
Total convertible notes payable			$ 224,537	$ 203,449
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded		Mar. 14, 2016		Feb. 9, 2017
Total convertible notes payable		$ 65,000		$ 48,449
8% Convertible Note Due May 27, 2017 [Member]
Date Issued/Funded		Apr. 30, 2016		Apr. 27, 2017
Total convertible notes payable		$ 67,986		$ 75,000
8% Convertible Note Due September 9, 2018 [Member]
Date Issued/Funded				Sep. 9, 2017
Total convertible notes payable				$ 40,000
8% Convertible Note Due Decemebr 14, 2018 [Member]
Date Issued/Funded				Dec. 14, 2017
Total convertible notes payable				$ 40,000
8% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded			Mar. 14, 2016
Total convertible notes payable			$ 65,000
10% Convertible Note Due April 30, 2019 [Member]
Date Issued/Funded			Apr. 30, 2016
Total convertible notes payable			$ 67,986
10% Convertible Note Due May 26, 2017 [Member]
Date Issued/Funded			May 26, 2016
Total convertible notes payable			$ 75,000
10% Convertible Note Due March 14, 2017 [Member]
Date Issued/Funded			Jan. 11, 2017
Total convertible notes payable			$ 16,551
8% Convertible Note Due November 06, 2018 [Member]
Date Issued/Funded	Feb. 6, 2018
Total convertible notes payable	$ 150,000

Convertible Notes Payable (De31

Convertible Notes Payable (Details Narrative) - USD ($)	Feb. 06, 2018	Feb. 09, 2017	Jan. 06, 2017	May 26, 2016	Mar. 14, 2016	Apr. 30, 2018	Jan. 31, 2018	Apr. 30, 2017	Jan. 31, 2017	Jan. 31, 2018	Jan. 31, 2017	Sep. 09, 2017
Amortization of discount						$ 56,808	$ 56,808	$ 143,413	$ 143,413	$ 318,993	$ 444,743
Discount on issuance of convertible note payable						142,500				184,926	207,887
8% Convertible Note Due March 14, 2017 [Member]
Refinanced amount					$ 68,991
Conversion price (in dollars per shares)					$ 0.00005
Discount on issuance of convertible note payable					$ 68,991
Gain on debt modification					7,628
8% Convertible Note Due March 14, 2017 [Member]
Principal value					$ 65,000
Conversion price (in dollars per shares)					$ 0.00005
Discount on issuance of convertible note payable					$ 68,991
Proceeds from issuance of debt		$ 48,449	$ 16,551
Description of collateral					The note was secured by the note receivable for $65,000 from the same party.
8% Convertible Note Due March 14, 2017 [Member]
Principal value					$ 65,000
Conversion price (in dollars per shares)					$ 0.00005
8% Convertible Note Due May 26, 2017 [Member]
Principal value				$ 75,000
Conversion price (in dollars per shares)				$ 0.00005
8% Convertible Note Due September 6, 2017 [Member]
Principal value				$ 75,000
Description of collateral				The note was secured by the note receivable for $75,000 from the same party.
8% Convertible Note Due September 9, 2018 [Member]
Principal value												$ 40,000
Conversion price (in dollars per shares)												$ 0.000055
8% Convertible Note Due September 9, 2018 [Member]
Principal value												$ 40,000
Convertible Notes Payable [Member]
Debt amount converted						$ 18,904		$ 145,506		$ 245,190	$ 265,485
Number of common shares issued upon conversion of debt						343,709		1,280,650		3,857,614	1,259,188
8% Convertible Note Due September 6, 2017 [Member]
Principal value	$ 150,000
Conversion price (in dollars per shares)	$ 0.00005					$ 0.00005	$ 0.00005		$ 0.00005	$ 0.00005	$ 0.00005
Discount on issuance of convertible note payable	$ 142,500

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Convertible Notes Payable [Member] - USD ($)	3 Months Ended		12 Months Ended
	Apr. 30, 2018	Apr. 30, 2017	Jan. 31, 2018	Jan. 31, 2017
Debt amount converted	$ 18,904	$ 145,506	$ 245,190	$ 265,485
Number of shares issued upon conversion of debt	343,709	1,280,650	3,857,614	1,259,188
February 13, 2017 [Member]
Debt amount converted		$ 16,619	$ 16,619
Number of shares issued upon conversion of debt		151,085	151,085
February 22, 2017 [Member]
Debt amount converted		$ 25,066	$ 25,066
Number of shares issued upon conversion of debt		227,870	227,870
March 6, 2017 [Member]
Debt amount converted		$ 23,629	$ 23,629
Number of shares issued upon conversion of debt		214,807	214,807
March 21, 2017 [Member]
Debt amount converted		$ 12,784	$ 12,784
Number of shares issued upon conversion of debt		102,168	102,168
March 30, 2017 [Member]
Debt amount converted		$ 21,346	$ 21,346
Number of shares issued upon conversion of debt		170,595	170,595
April 7, 2017 [Member]
Debt amount converted		$ 10,690	$ 10,690
Number of shares issued upon conversion of debt		92,558	92,558
April 20, 2017 [Member]
Debt amount converted		$ 35,372	$ 35,372
Number of shares issued upon conversion of debt		321,567	321,567
May 30, 2017 [Member]
Debt amount converted			$ 650
Number of shares issued upon conversion of debt			65,000
June 2, 2017 [Member]
Debt amount converted			$ 10,079
Number of shares issued upon conversion of debt			160,748
June 2, 2017 [Member]
Debt amount converted			$ 650
Number of shares issued upon conversion of debt			65,000
June 13, 2017 [Member]
Debt amount converted			$ 11,113
Number of shares issued upon conversion of debt			202,060
June 30, 2017 [Member]
Debt amount converted			$ 10,140
Number of shares issued upon conversion of debt			290,344
July 12, 2017 [Member]
Debt amount converted			$ 10,167
Number of shares issued upon conversion of debt			308,078
July 25, 2017 [Member]
Debt amount converted			$ 13,254
Number of shares issued upon conversion of debt			401,624
August 8, 2017 [Member]
Debt amount converted			$ 11,000
Number of shares issued upon conversion of debt			340,858
January 9, 2018 [Member]
Debt amount converted			$ 22,576
Number of shares issued upon conversion of debt			612,670
March 17, 2016 [Member]
Debt amount converted				$ 5,001
Number of shares issued upon conversion of debt				8,268
March 30, 2016 [Member]
Debt amount converted				$ 10,031
Number of shares issued upon conversion of debt				16,887
April 6, 2016 [Member]
Debt amount converted				$ 850
Number of shares issued upon conversion of debt				85,000
April 12, 2016 [Member]
Debt amount converted				$ 11,065
Number of shares issued upon conversion of debt				20,322
April 21, 2016 [Member]
Debt amount converted				$ 20,158
Number of shares issued upon conversion of debt				40,271
May 18, 2016 [Member]
Debt amount converted				$ 22,074
Number of shares issued upon conversion of debt				49,856
May 31, 2016 [Member]
Debt amount converted				$ 10,009
Number of shares issued upon conversion of debt				29,116
September 7, 2016 [Member]
Debt amount converted				$ 940
Number of shares issued upon conversion of debt				94,000
September 12, 2016 [Member]
Debt amount converted				$ 10,237
Number of shares issued upon conversion of debt				48,532
October 19, 2016 [Member]
Debt amount converted				$ 10,318
Number of shares issued upon conversion of debt				44,665
November 3, 2016 [Member]
Debt amount converted				$ 10,351
Number of shares issued upon conversion of debt				60,107
November 9, 2016 [Member]
Debt amount converted				$ 25,910
Number of shares issued upon conversion of debt				150,458
November 29, 2016 [Member]
Debt amount converted				$ 21,135
Number of shares issued upon conversion of debt				128,093
December 7, 2016 [Member]
Debt amount converted				$ 15,878
Number of shares issued upon conversion of debt				140,617
January 31, 2017 [Member]
Debt amount converted				$ 32,117
Number of shares issued upon conversion of debt				208,554
Auguast 22, 2016 [Member]
Debt amount converted				$ 49,205
Number of shares issued upon conversion of debt				98,410
Auguast 29, 2016 [Member]
Debt amount converted				$ 10,206
Number of shares issued upon conversion of debt				36,032
May 22, 2017 [Member]
Debt amount converted			$ 10,055
Number of shares issued upon conversion of debt			130,582
April 26, 2018 [Member]
Debt amount converted	$ 18,904
Number of shares issued upon conversion of debt	343,709

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - 8% Convertible Note Due November 6, 2018 [Member] - Subsequent Event [Member]	Feb. 06, 2018USD ($)$ / shares
Subsequent Event [Line Items]
Principal value	$ 150,000
Proceeds from issuance of debt	$ 142,500
Conversion price (in dollars per shares) | $ / shares	$ 0.000055