Neutra (NTRR) 10-K 9 Jun 23 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jan. 31, 2023	Jun. 06, 2023	Jul. 31, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jan. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--01-31
Entity File Number	0-55077
Entity Registrant Name	NEUTRA CORP.
Entity Central Index Key	0001512886
Entity Tax Identification Number	27-4505461
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	54 Sugar Creek Center Blvd.
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Sugar Land
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77478
City Area Code	702
Local Phone Number	793-4121
Title of 12(b) Security	Common stock $0.001 par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 2,052,646
Entity Common Stock, Shares Outstanding		2,917,899,124
Auditor Firm ID	2738
Auditor Name	M&K CPAS, PLLC
Auditor Location	Houston, TX

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jan. 31, 2023	Jan. 31, 2022
CURRENT ASSETS
Cash	$ 1,969	$ 1,056
Deposits	0	1,610
Inventory	23,846
Total current assets	25,815	2,666
Property and equipment, net	49,360	128,266
TOTAL ASSETS	75,175	130,932
CURRENT LIABILITIES
Accounts payable and accrued expenses	516,890	526,638
Accounts payable, related party	233,087	131,755
Advances payable	3,450	3,450
Advances payable to related party	2,314	2,314
Dividends payable on Series G preferred stock	2,062	7,816
Convertible notes payable, in default		239,711
Accrued interest payable	1,836	242,280
Total current liabilities	759,639	1,153,964
Notes payable, related party	54,156
TOTAL LIABILITIES	813,795	1,153,964
Series G preferred stock; $1.00 stated value, 35,200 shares and 250,000 shares issued and outstanding at January 31, 2023 and 2022, respectively	35,200	250,000
STOCKHOLDERS’ DEFICIT
Common stock, $0.001 par value; unlimited shares authorized; 2,743,575,314 and 1,782,073,799 shares issued and outstanding at January 31, 2023 and January 31, 2022, respectively	2,743,575	1,782,074
Additional paid-in capital	7,889,555	7,824,982
Preferred stock subscribed but not issued	50,000
Accumulated deficit	(11,459,050)	(10,882,188)
Total stockholders’ deficit	(773,820)	(1,273,032)
TOTAL LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS’ DEFICIT	75,175	130,932
Series A Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, value	50	50
Total stockholders’ deficit	50	50
Series B Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, value	10	10
Total stockholders’ deficit	10	10
Series C Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, value	40	40
Total stockholders’ deficit	40	40
Series E Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, value	1,000	1,000
Total stockholders’ deficit	1,000	1,000
Series F Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, value	1,000	1,000
Total stockholders’ deficit	$ 1,000	$ 1,000

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized, unlimited	Unlimited	Unlimited
Common stock, issued	2,743,575,314	1,782,073,799
Common stock, outstanding	2,743,575,314	1,782,073,799
Preferred stock, authorized	20,000,000	20,000,000
Series G Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, issued	35,200	250,000
Preferred stock, outstanding	35,200	250,000
Series A Preferred Stock [Member]
Preferred stock, issued	50,000	50,000
Preferred stock, outstanding	50,000	50,000
Series B Preferred Stock [Member]
Preferred stock, issued	10,000	0
Preferred stock, outstanding	10,000	0
Series C Preferred Stock [Member]
Preferred stock, issued	40,000	0
Preferred stock, outstanding	40,000	0
Series E Preferred Stock [Member]
Preferred stock, issued	1,000,000	1,000,000
Preferred stock, outstanding	1,000,000	1,000,000
Series F Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued	1,000,000	1,000,000
Preferred stock, outstanding	1,000,000	1,000,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Income Statement [Abstract]
REVENUE	$ 67,996	$ 92,014
COST OF GOODS SOLD	32,690	60,853
GROSS MARGIN	35,306	31,161
OPERATING EXPENSES
Depreciation	78,906	77,785
Sales commissions	26,101	28,476
General and administrative expenses	227,974	508,482
Total operating expenses	332,981	614,743
LOSS FROM OPERATIONS	(297,675)	(583,582)
OTHER INCOME (EXPENSE)
Interest expense	(62,063)	(60,606)
Gain on forgiveness of debt		11,262
Loss on settlement of liabilities	(198,156)
Total other income (expense)	(260,219)	(49,344)
Net loss before income taxes	(557,894)	(632,926)
Provision for income taxes	(3,523)
NET LOSS	(561,417)	(632,926)
Dividends on Series G convertible preferred stock	(5,245)	(21,512)
Deemed dividend on preferred stock	(10,200)	(87,750)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (576,862)	$ (742,188)
NET LOSS PER COMMON SHARE – Basic and fully diluted	$ 0	$ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING – Basic and fully diluted	2,230,594,112	1,599,716,616

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Stock Subscribed But Not Issued [Member]	Series A Preferred Stock [Member]	Series B Preferred Stock [Member]	Series C Preferred Stock [Member]	Series E Preferred Stock [Member]	Series F Preferred Stock [Member]	Total
Beginning balance, value at Jan. 31, 2021	$ 1,492,765	$ 7,427,709	$ (10,140,000)	$ 250,000	$ 50			$ 1,000	$ 1,000	$ (967,476)
Beginning balance (in shares) at Jan. 31, 2021	1,492,765,422				50,000			1,000,000	1,000,000
Common stock issued for preferred stock conversions	$ 289,309	147,323								436,632
Common stock issued for preferred stock conversion (in shares)	289,308,377
Issuance of Series B preferred stock		49,990		(50,000)		$ 10
Issuance of serires B preferred stock (in shares)						10,000
Issuance of Series C preferred stock		199,960		(200,000)			$ 40
Issuance of serires C preferred stock (in shares)							40,000
Dividends on Series G preferred stock			(21,512)							(21,512)
Deemed dividend on Series G preferred stock			(87,750)							(87,750)
Net loss			(632,926)							(632,926)
Ending balance, value at Jan. 31, 2022	$ 1,782,074	7,824,982	(10,882,188)		$ 50	$ 10	$ 40	$ 1,000	$ 1,000	(1,273,032)
Ending balance (in shares) at Jan. 31, 2022	1,782,073,799				50,000	10,000	40,000	1,000,000	1,000,000
Common stock issued for preferred stock conversions	$ 611,501	(325,502)								285,999
Common stock issued for preferred stock conversion (in shares)	611,501,515
Common stock issued for conversion of debt	$ 350,000	390,075								740,075
Common stock issued for conversion of debt (in shares)	350,000,000
Preferred stock subscribed but not issued				50,000						50,000
Dividends on Series G preferred stock			(5,245)							(5,245)
Deemed dividend on Series G preferred stock			(10,200)							(10,200)
Net loss			(561,417)							(561,417)
Ending balance, value at Jan. 31, 2023	$ 2,743,575	$ 7,889,555	$ (11,459,050)	$ 50,000	$ 50	$ 10	$ 40	$ 1,000	$ 1,000	$ (773,820)
Ending balance (in shares) at Jan. 31, 2023	2,743,575,314				50,000	10,000	40,000	1,000,000	1,000,000

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN MEZZANINE EQUITY	Series G Preferred Stock [Member] USD ($) shares
Beginning balance, value at Jan. 31, 2021 | $	$ 156,300
Beginning balance (in shares) at Jan. 31, 2021 | shares	156,300
Series G preferred stock issued for cash | $	$ 514,000
Series G preferred stock issued for cash (in shares) | shares	514,000
Series G preferred stock converted to common stock | $	$ (420,300)
Series G preferred stock converted to common stock (in shares) | shares	(420,300)
Ending balance, value at Jan. 31, 2022 | $	$ 250,000
Ending balance (in shares) at Jan. 31, 2022 | shares	250,000
Series G preferred stock issued for cash | $	$ 60,200
Series G preferred stock issued for cash (in shares) | shares	60,200
Series G preferred stock converted to common stock | $	$ (275,000)
Series G preferred stock converted to common stock (in shares) | shares	(275,000)
Ending balance, value at Jan. 31, 2023 | $	$ 35,200
Ending balance (in shares) at Jan. 31, 2023 | shares	35,200

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (561,417)	$ (632,926)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	78,906	77,785
Gain on forgiveness of debt		(11,262)
Loss on settlement of liabilities	198,156
Changes in operating assets and liabilities:
Accounts receivable		25
Deposits	1,610
Inventory	(23,846)
Accounts payable and accrued liabilities	(9,748)	100,158
Accounts payable to related parties	101,332
Accrued interest payable	61,764	60,605
NET CASH USED IN OPERATING ACTIVITIES	(153,243)	(405,615)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment		(40,227)
NET CASH USED IN INVESTING ACTIVITIES		(40,227)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of advance from related party		(17,422)
Proceeds from sale of Series G convertible preferred stock	50,000	426,250
Stock subscriptions received	50,000
Repayments of notes payable, related party	(5,844)
Proceeds from issuance of note payable		11,262
Proceeds from issuance of note payable, related	60,000
Proceeds from advance from related party		3,500
NET CASH PROVIDED BY FINANCING ACTIVITIES	154,156	423,590
NET CHANGE IN CASH AND CASH EQUIVALENTS	913	(22,252)
CASH, at the beginning of the period	1,056	23,308
CASH, at the end of the period	1,969	1,056
Cash paid during the period for:
Interest
Taxes
Noncash investing and financing transaction:
Conversion of Series G preferred stock	285,999	420,300
Deemed dividend on Series G preferred stock	10,200	87,750
Conversion of note payable and accrued interest	$ 541,919

Background Information

Background Information	12 Months Ended
	Jan. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background Information	Note 1. Background Information 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.

Going Concern

Going Concern	12 Months Ended
	Jan. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2. Going Concern For the fiscal year ended January 31, 2023, the Company had a net loss of $ 561,417 153,243 733,824 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	12 Months Ended
	Jan. 31, 2023
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3. Significant Accounting Policies The significant accounting policies that the Company follows are: Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated 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, Diamond Anvil Designs, LLC, Deity Corporation and Vivis Corporation, from the date of their formations or acquisition. 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 $ 1,969 1,056 Cash Flow Reporting The Company follows ASC 230, Statement of Cash Flows Deposits Deposits represent cash on deposit with the Company’s attorney. Inventory Inventory is comprised of packaging and supplies and at times raw materials. Inventory is valued at cost, based on the average cost method, unless and until the net realizable value for the inventory is lower than cost, in which case an allowance is established to reduce the valuation to the net realizable value. As of January 31, 2023 and 2022, market values of all of our inventory were greater than cost, and accordingly, no Property and Equipment, net Property and equipment consist of equipment used to manufacture the Company’s products and is presented at cost. Depreciation is recognized over the useful life of the equipment on a straight-line basis over three 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 Common stock The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied. Mezzanine equity Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: • Identification of the contract with a customer • Identification of the performance obligations in the contract • Determination of the transaction price • Allocation of the transaction price to the performance obligations in the contract • Recognition of revenue when, or as, the Company satisfies a performance obligation Product sales are recognized all of the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. Payment is received before shipment of the product. Net revenues comprise gross revenues less customer discounts and allowances, actual and expected returns. Shipping charges billed to customers are included in net sales. Various taxes on the sale of products to customers are collected by the Company as an agent and remitted to the respective taxing authority. These taxes are presented on a net basis and recorded as a liability until remitted to the respective taxing authority. The Company allows for customers to return unopened products within 10 days in certain limited circumstances. During the years ended January 31, 2023 and 2022, there were a no refunds processed for returned product. For the years ended January 31, 2023 and 2022, revenue from contracts with customers was $ 67,996 92,014 57 16 30 17 Contract Costs Costs incurred to obtain a customer contract are not material to the Company. The Company elected to apply the practical expedient to not capitalize contract costs to obtain contracts with a duration of one year or less, which are expensed and included within cost of goods and services. Cost of Sales Cost of sales includes all of the costs to purchase and assemble the Company’s products. Products are manufactured for the Company by third-party contractors, such costs represent the amounts invoiced by the contractors. Additionally, shipping costs are included in Cost of Sales in the Statements of Operations. Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes Section 280E of the Internal Revenue Code, as amended, prohibits businesses from deducting certain expenses associated with trafficking controlled substances (within the meaning of Schedule I and II of the Controlled Substances Act). The IRS has invoked Section 280E in tax audits against various cannabis businesses in the U.S. that are permitted under applicable state laws. Although the IRS has issued a clarification allowing the deduction of certain expenses, the bulk of operating costs and general administrative costs are generally not permitted to be deducted. The operations of certain of the Company’s subsidiaries are subject to Section 280E. This results in permanent differences between ordinary and necessary business expenses deemed non-deductible under IRC Section 280E. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income or loss. The Company recorded a provision for income taxes in the amount of $ 3,523 0 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, 2023 and 2022. 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 10,000 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. Reclassification Certain reclassifications have been made to our prior year’s financial statements to conform to our current year presentation. These reclassifications had no effect on our previously reported results of operations or accumulated deficit. Recently Adopted Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

Deposits

Deposits	12 Months Ended
	Jan. 31, 2023
Disclosure Deposits Abstract
Deposits	Note 4. Deposits Deposits represent cash on deposit with the Company’s attorney. As of January 31, 2023 and 2022, the Company had amounts on deposit with its attorney in the amount of $ 0 1,610

Property and equipment, net

Property and equipment, net	12 Months Ended
	Jan. 31, 2023
Property, Plant and Equipment [Abstract]
Property and equipment, net	Note 5. Property and equipment, net Property and equipment consist of the following: January 31, 2023 January 31, 2022 Equipment $ 236,717 $ 236,717 Total property and equipment 236,717 236,717 Less: accumulated depreciation (187,357 ) (108,451 ) Property and equipment, net $ 49,360 $ 128,266 For the years ended January 31, 2023 and 2022, the Company recognized depreciation expense of $ 78,906 77,785

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jan. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 6. Related Party Transactions During the years ended January 31, 2023 and 2022, we incurred and paid salary expense of $ 105,649 97,834 26,101 26,824 101,332 31,334 17,422 As of January 31, 2023 and 2022, we owe Mr. Jim, or entities controlled by him, $ 233,087 131,755 2,314 On March 11, 2022, the Company entered into a loan agreement for $ 60,000 6 4,240 54,156 1,836 During the year ended January 31, 2022, the Company acquired the assets of Deity Corporation, a Texas corporation which the Sydney Jim, the Company’s CEO, had a controlling interest in that will produce hemp and cannabis products. The transaction was considered an asset acquisition, as there were no operations of Deity Corporation prior to the transaction. The Company received the formulas for certain hemp and cannabis-based products and a website to market the products that will be produced. In exchange, the Company will pay to Mr. Jim 60 250,000 20

Advances and Notes Payable

Advances and Notes Payable	12 Months Ended
	Jan. 31, 2023
Debt Disclosure [Abstract]
Advances and Notes Payable	Note 7. Advances and Notes Payable As of January 31, 2023 and 2022, we had amounts due under advances of $ 3,450 During the three months ended April 30, 2021, the Company received $ 11,262 1

Income Taxes

Income Taxes	12 Months Ended
	Jan. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Note 8. Income Taxes There is no current or deferred income tax expense or benefit for the years ended January 31, 2023 and 2022. The statutory tax rate for the years ended January 31, 2023 and 2022 was 21 Schedule of provision for income taxes 2023 2022 Tax benefit (provision) at U.S. statutory rate $ 117,158 $ 132,914 less: amortization of beneficial conversion feature — — Plus: permanent differences for nondeductible items (41,613 ) — Plus: Section 280E adjustment 3,523 — Plus: Gain on settlement of debt and PPP loan forgiveness — 2,365 less: change in valuation allowance (75,545 ) (135,279 ) Tax provision, net $ 3,523 $ — Section 280E of the Internal Revenue Code, as amended, prohibits businesses from deducting certain expenses associated with trafficking controlled substances (within the meaning of Schedule I and II of the Controlled Substances Act). The IRS has invoked Section 280E in tax audits against various cannabis businesses in the U.S. that are permitted under applicable state laws. Although the IRS issued a clarification allowing the deduction of certain expenses, the scope of such items is interpreted very narrowly and the bulk of operating costs and general administrative costs are not permitted to be deducted. While there are currently several pending cases before various administrative and federal courts challenging these restrictions, there is no guarantee that these courts will issue an interpretation of Section 280E favorable to cannabis businesses. We recorded a provision for income taxes in the amount of $ 3,523 0 The Company’s deferred tax asset as of January 31, 2023 and 2022 consisted of the following: 2023 2022 Net operating loss carryforward $ 966,187 $ 894,164 Valuation allowance (966,187 ) (894,164 ) Deferred tax asset, net $ — $ — We have net operating loss carryforwards of approximately $ 4,600,889 4,257,926

Convertible Notes Payable

Convertible Notes Payable	12 Months Ended
	Jan. 31, 2023
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 9. Convertible Notes Payable Convertible notes payable consists of the following as of January 31, 2023 and 2022: January 31, 2023 January 31, 2022 Convertible note, dated October 31, 2015 10 25 October 31, 2018 0.50 — 156,976 Convertible note, dated January 31, 2016 10 25 January 31, 2020 60 — 82,735 Total convertible notes payable $ — $ 239,711 Less: convertible notes payable, in default — (239,711 ) Current convertible notes payable, net of discount $ — $ — Settlement of Convertible Note Payable On December 2, 2022, the Company entered into a convertible note exchange agreement with Lead Enterprises, Inc. Per the agreement, the Company issued 350,000,000 156,976 194,573 82,735 107,635 198,156

Shareholders_ Equity

Shareholders’ Equity	12 Months Ended
	Jan. 31, 2023
Equity [Abstract]
Shareholders’ Equity	Note 10. Shareholders’ Equity Reincorporation On August 16, 2019, the Company reincorporated from Nevada to Wyoming. The reincorporation was approved by its board of directors and by the holders of a majority of the voting rights for its common stock. There was no change in share ownership as a result of the reincorporation. Authorized shares in the Wyoming corporation are unlimited shares of common stock and 20,000,000 Series A Preferred Stock. 50,000 5 10 800 50,000 Series B Preferred Stock. 10,000 5 0.4 800 10,000 50,000 10,000 Series C Preferred Stock. 40,000 5 10 500,000 1 38 40,000 200,000 40,000 Series E preferred stock issued for services On November 13, 2015, our board of directors designated 1,000,000 The Series E Preferred stock has 2 votes for each outstanding share of common stock in the company. 1,000,000 1,000,000 Series F preferred stock issued for services The Series F Preferred Stock is subordinated to our common stock and superior to all shares of Preferred Stock. It does not receive dividends and does not participate in equity distributions. The Series F Preferred stock retains 2/3 of the voting rights in the company 1,000,000 1,000,000 Series G convertible preferred stock Fiscal Year Ended January 31, 2023 During the year ended January 31, 2023, the Company issued 60,200 50,000 1.00 8 5,245 275,000 11,000 611,501,515 Fiscal Year Ended January 31, 2022 During the year ended January 31, 2022, the Company issued 514,000 426,250 1.00 8 premium of between 3% and 33% depending on the date of redemption. 87,750 21,512 420,300 16,330 289,308,377 Preferred Stock Subscription On February 23, 2022, the Company sold 10,000 50,000 Conversions to common stock – convertible notes payable During the year ended January 31, 2023, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below: Schedule Of Debt Conversions Date Preferred Amount Number of February 3, 2022 30,000 $ 31,200 43,943,662 February 10, 2022 29,600 30,784 48,100,000 February 22, 2022 49,000 50,960 79,625,000 March 18, 2022 40,200 41,808 97,227,907 March 18, 2022 20,000 20,800 48,372,093 April 25, 2022 30,000 31,200 62,400,000 April 26, 2022 19,000 19,760 45,953,488 June 8, 2022 20,000 20,800 57,777,778 June 21, 2022 12,200 12,688 35,244,444 January 20, 2023 25,000 25,999 92,857,143 Total 275,000 $ 285,999 611,501,515 During the year ended January 31, 2022, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below: Date Preferred Amount Number of March 4, 2021 48,200 $ 49,646 15,190,303 April 19, 2021 37,000 38,480 10,994,286 July 26, 2021 20,000 20,800 10,947,368 July 27, 2021 25,000 26,000 15,294,118 July 28, 2021 26,100 27,144 18,096,000 August 17, 2021 35,000 36,400 24,266,667 August 17, 2021 52,900 55,016 36,677,333 September 20, 2021 38,500 40,040 26,693,333 September 20, 2021 38,200 39,728 26,485,333 November 18, 2021 30,000 31,200 19,500,000 November 30, 2021 19,000 19,760 17,963,636 December 22, 2021 50,400 52,416 67,200,000 Total 420,300 $ 436,630 289,308,377

Subsequent Events

Subsequent Events	12 Months Ended
	Jan. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Note 11. Subsequent Events Subsequent to January 31, 2023, a total of 35,200 1,408 174,323,810

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Jan. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated 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	Consolidated Financial Statements The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Diamond Anvil Designs, LLC, Deity Corporation and Vivis Corporation, from the date of their formations or acquisition. 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.
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 $ 1,969 1,056
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.
Inventory	Inventory Inventory is comprised of packaging and supplies and at times raw materials. Inventory is valued at cost, based on the average cost method, unless and until the net realizable value for the inventory is lower than cost, in which case an allowance is established to reduce the valuation to the net realizable value. As of January 31, 2023 and 2022, market values of all of our inventory were greater than cost, and accordingly, no
Property and Equipment, net	Property and Equipment, net Property and equipment consist of equipment used to manufacture the Company’s products and is presented at cost. Depreciation is recognized over the useful life of the equipment on a straight-line basis over three
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
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.
Mezzanine equity	Mezzanine equity Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: • Identification of the contract with a customer • Identification of the performance obligations in the contract • Determination of the transaction price • Allocation of the transaction price to the performance obligations in the contract • Recognition of revenue when, or as, the Company satisfies a performance obligation Product sales are recognized all of the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. Payment is received before shipment of the product. Net revenues comprise gross revenues less customer discounts and allowances, actual and expected returns. Shipping charges billed to customers are included in net sales. Various taxes on the sale of products to customers are collected by the Company as an agent and remitted to the respective taxing authority. These taxes are presented on a net basis and recorded as a liability until remitted to the respective taxing authority. The Company allows for customers to return unopened products within 10 days in certain limited circumstances. During the years ended January 31, 2023 and 2022, there were a no refunds processed for returned product. For the years ended January 31, 2023 and 2022, revenue from contracts with customers was $ 67,996 92,014 57 16 30 17 Contract Costs Costs incurred to obtain a customer contract are not material to the Company. The Company elected to apply the practical expedient to not capitalize contract costs to obtain contracts with a duration of one year or less, which are expensed and included within cost of goods and services. Cost of Sales Cost of sales includes all of the costs to purchase and assemble the Company’s products. Products are manufactured for the Company by third-party contractors, such costs represent the amounts invoiced by the contractors. Additionally, shipping costs are included in Cost of Sales in the Statements of Operations.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740 Income Taxes Section 280E of the Internal Revenue Code, as amended, prohibits businesses from deducting certain expenses associated with trafficking controlled substances (within the meaning of Schedule I and II of the Controlled Substances Act). The IRS has invoked Section 280E in tax audits against various cannabis businesses in the U.S. that are permitted under applicable state laws. Although the IRS has issued a clarification allowing the deduction of certain expenses, the bulk of operating costs and general administrative costs are generally not permitted to be deducted. The operations of certain of the Company’s subsidiaries are subject to Section 280E. This results in permanent differences between ordinary and necessary business expenses deemed non-deductible under IRC Section 280E. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income or loss. The Company recorded a provision for income taxes in the amount of $ 3,523 0
Loss per Common Share	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, 2023 and 2022. 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 10,000
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.
Reclassification	Reclassification Certain reclassifications have been made to our prior year’s financial statements to conform to our current year presentation. These reclassifications had no effect on our previously reported results of operations or accumulated deficit.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

Property and equipment, net (Ta

Property and equipment, net (Tables)	12 Months Ended
	Jan. 31, 2023
Property, Plant and Equipment [Abstract]
Property and equipment consist of the following:	Property and equipment consist of the following: January 31, 2023 January 31, 2022 Equipment $ 236,717 $ 236,717 Total property and equipment 236,717 236,717 Less: accumulated depreciation (187,357 ) (108,451 ) Property and equipment, net $ 49,360 $ 128,266

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jan. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of provision for income taxes	Schedule of provision for income taxes 2023 2022 Tax benefit (provision) at U.S. statutory rate $ 117,158 $ 132,914 less: amortization of beneficial conversion feature — — Plus: permanent differences for nondeductible items (41,613 ) — Plus: Section 280E adjustment 3,523 — Plus: Gain on settlement of debt and PPP loan forgiveness — 2,365 less: change in valuation allowance (75,545 ) (135,279 ) Tax provision, net $ 3,523 $ —
The Company’s deferred tax asset as of January 31, 2023 and 2022 consisted of the following:	The Company’s deferred tax asset as of January 31, 2023 and 2022 consisted of the following: 2023 2022 Net operating loss carryforward $ 966,187 $ 894,164 Valuation allowance (966,187 ) (894,164 ) Deferred tax asset, net $ — $ —

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	12 Months Ended
	Jan. 31, 2023
Debt Disclosure [Abstract]
Convertible notes payable consists of the following as of January 31, 2023 and 2022:	Convertible notes payable consists of the following as of January 31, 2023 and 2022: January 31, 2023 January 31, 2022 Convertible note, dated October 31, 2015 10 25 October 31, 2018 0.50 — 156,976 Convertible note, dated January 31, 2016 10 25 January 31, 2020 60 — 82,735 Total convertible notes payable $ — $ 239,711 Less: convertible notes payable, in default — (239,711 ) Current convertible notes payable, net of discount $ — $ —

Shareholders_ Equity (Tables)

Shareholders’ Equity (Tables)	12 Months Ended
	Jan. 31, 2023
Equity [Abstract]
Schedule Of Debt Conversions	During the year ended January 31, 2023, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below: Schedule Of Debt Conversions Date Preferred Amount Number of February 3, 2022 30,000 $ 31,200 43,943,662 February 10, 2022 29,600 30,784 48,100,000 February 22, 2022 49,000 50,960 79,625,000 March 18, 2022 40,200 41,808 97,227,907 March 18, 2022 20,000 20,800 48,372,093 April 25, 2022 30,000 31,200 62,400,000 April 26, 2022 19,000 19,760 45,953,488 June 8, 2022 20,000 20,800 57,777,778 June 21, 2022 12,200 12,688 35,244,444 January 20, 2023 25,000 25,999 92,857,143 Total 275,000 $ 285,999 611,501,515 During the year ended January 31, 2022, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below: Date Preferred Amount Number of March 4, 2021 48,200 $ 49,646 15,190,303 April 19, 2021 37,000 38,480 10,994,286 July 26, 2021 20,000 20,800 10,947,368 July 27, 2021 25,000 26,000 15,294,118 July 28, 2021 26,100 27,144 18,096,000 August 17, 2021 35,000 36,400 24,266,667 August 17, 2021 52,900 55,016 36,677,333 September 20, 2021 38,500 40,040 26,693,333 September 20, 2021 38,200 39,728 26,485,333 November 18, 2021 30,000 31,200 19,500,000 November 30, 2021 19,000 19,760 17,963,636 December 22, 2021 50,400 52,416 67,200,000 Total 420,300 $ 436,630 289,308,377

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (561,417)	$ (632,926)
Cash flow from operations	(153,243)	$ (405,615)
Working capital	$ 733,824

Significant Accounting Polici_3

Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
Property, Plant and Equipment [Line Items]
Cash and cash equivalents	$ 1,969	$ 1,056
Valuation allowance recognized	0	0
Impairment of long-lived assets	0	0
Revenue from contracts with customers	67,996	92,014
Provision for income taxes	3,523		$ 3,523	$ 0
Settlement agreement	$ 10,000
One Customers [Member]
Property, Plant and Equipment [Line Items]
Percentage of total revenue	57%	30%
Two Customers [Member]
Property, Plant and Equipment [Line Items]
Percentage of total revenue	16%	17%
Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years

Deposits (Details Narrative)

Deposits (Details Narrative) - USD ($)	Jan. 31, 2023	Jan. 31, 2022
Disclosure Deposits Abstract
Deposits	$ 0	$ 1,610

Property and equipment consist

Property and equipment consist of the following: (Details) - USD ($)	Jan. 31, 2023	Jan. 31, 2022
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 236,717	$ 236,717
Less: accumulated depreciation	(187,357)	(108,451)
Property and equipment, net	49,360	128,266
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 236,717	$ 236,717

Property and equipment, net (De

Property and equipment, net (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 78,906	$ 77,785

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Mar. 11, 2022
Related Party Transaction [Line Items]
Advances payable to related party	$ 2,314	$ 2,314
Loan agreement			$ 60,000
Unsecured loan interest			6%
Monthly interest payment			$ 4,240
Principal amount balance	54,156
Accrued interest	1,836
Preferred stock subscribed but not issued	$ 50,000
Deity Corporation [Member]
Related Party Transaction [Line Items]
Revenue, remaining performance obligation, percentage	20%
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Salary expense	$ 105,649	97,834
Commission expense	26,101	26,824
Unpaid compensation	$ 101,332	31,334
Advance payable to related party		17,422
Chief Executive Officer [Member] | Mr Jim [Member]
Related Party Transaction [Line Items]
Revenue, remaining performance obligation, percentage	60%
Preferred stock subscribed but not issued	$ 250,000
Chief Executive Officer [Member] | Accounts Payable Related Party And Advances Payable To Related Party [Member]
Related Party Transaction [Line Items]
Due to related party	233,087	131,755
Advances payable to related party	$ 2,314	$ 2,314

Advances and Notes Payable (Det

Advances and Notes Payable (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2021	Jan. 31, 2023	Jan. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Advances payable		$ 3,450	$ 3,450
Paycheck Protection Program [Member]
Defined Benefit Plan Disclosure [Line Items]
PPP loan payable	$ 11,262
Loan bears interest percent	1%

Schedule of provision for incom

Schedule of provision for income taxes (Details) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021	Jan. 31, 2020
Income Tax Disclosure [Abstract]
Tax benefit (provision) at U.S. statutory rate	$ 117,158	$ 132,914
less: amortization of beneficial conversion feature
Plus: permanent differences for nondeductible items	(41,613)
Plus: Section 280E adjustment	3,523
Plus: Gain on settlement of debt and PPP loan forgiveness		2,365
less: change in valuation allowance	(75,545)	(135,279)
Tax provision, net	$ 3,523		$ 3,523	$ 0

The Company_s deferred tax asse

The Company’s deferred tax asset as of January 31, 2023 and 2022 consisted of the following: (Details) - USD ($)	Jan. 31, 2023	Jan. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 966,187	$ 894,164
Valuation allowance	(966,187)	(894,164)
Deferred tax asset, net

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Income Tax Disclosure [Abstract]
Statutory tax rate	21%	21%
Provision for income taxes	$ 3,523	$ 0
Net operating loss carryforwards	$ 4,600,889	$ 4,257,926

Convertible notes payable consi

Convertible notes payable consists of the following as of January 31, 2023 and 2022: (Details) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Short-Term Debt [Line Items]
Total convertible notes payable		$ 239,711
Less: convertible notes payable, in default		(239,711)
Current convertible notes payable, net of discount
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Debt instrument, issuance date	Oct. 31, 2015
Debt instrument, interest rate	10%
Bearing default interest	25%
Debt instrument, maturity date	Oct. 31, 2018
Debt instrument, conversion price (in dollars per share)	$ 0.50
Total convertible notes payable		156,976
Convertible Notes Payable1 [Member]
Short-Term Debt [Line Items]
Debt instrument, issuance date	Jan. 31, 2016
Debt instrument, interest rate	10%
Bearing default interest	25%
Debt instrument, maturity date	Jan. 31, 2020
Total convertible notes payable		$ 82,735
Percentage of discount on debt conversion	60%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2023	Dec. 02, 2022	Jan. 31, 2022	Jan. 31, 2016
Short-Term Debt [Line Items]
Common Stock, Shares, Issued	2,743,575,314		1,782,073,799
Principal outstanding of debt			$ 239,711
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Principal outstanding of debt			$ 156,976
Loss related to debt settlement	$ 198,156
Convertible Notes Payable [Member]
Short-Term Debt [Line Items]
Common Stock, Shares, Issued		350,000,000
Principal outstanding of debt		$ 156,976		$ 82,735
Accrued interest		$ 194,573		$ 107,635

Schedule Of Debt Conversions (D

Schedule Of Debt Conversions (Details) - USD ($)	12 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Class of Stock [Line Items]
Number of Shares Issued	611,501,515	289,308,377
Amount Converted	$ 285,999	$ 436,630
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	275,000	420,300
Report Date One [Member]
Class of Stock [Line Items]
Number of Shares Issued	43,943,662	15,190,303
Amount Converted	$ 31,200	$ 49,646
Report Date One [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	30,000	48,200
Report Date Two [Member]
Class of Stock [Line Items]
Number of Shares Issued	48,100,000	10,994,286
Amount Converted	$ 30,784	$ 38,480
Report Date Two [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	29,600	37,000
Report Date Three [Member]
Class of Stock [Line Items]
Number of Shares Issued	79,625,000	10,947,368
Amount Converted	$ 50,960	$ 20,800
Report Date Three [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	49,000	20,000
Report Date Four [Member]
Class of Stock [Line Items]
Number of Shares Issued	97,227,907	15,294,118
Amount Converted	$ 41,808	$ 26,000
Report Date Four [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	40,200	25,000
Report Date Five [Member]
Class of Stock [Line Items]
Number of Shares Issued	48,372,093	18,096,000
Amount Converted	$ 20,800	$ 27,144
Report Date Five [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	20,000	26,100
Report Date Six [Member]
Class of Stock [Line Items]
Number of Shares Issued	62,400,000	24,266,667
Amount Converted	$ 31,200	$ 36,400
Report Date Six [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	30,000	35,000
Report Date Seven [Member]
Class of Stock [Line Items]
Number of Shares Issued	45,953,488	36,677,333
Amount Converted	$ 19,760	$ 55,016
Report Date Seven [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	19,000	52,900
Report Date Eight [Member]
Class of Stock [Line Items]
Number of Shares Issued	57,777,778	26,693,333
Amount Converted	$ 20,800	$ 40,040
Report Date Eight [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	20,000	38,500
Report Date Nine [Member]
Class of Stock [Line Items]
Number of Shares Issued	35,244,444	26,485,333
Amount Converted	$ 12,688	$ 39,728
Report Date Nine [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	12,200	38,200
Report Date Ten [Member]
Class of Stock [Line Items]
Number of Shares Issued	92,857,143	19,500,000
Amount Converted	$ 25,999	$ 31,200
Report Date Ten [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued	25,000	30,000
Report Date Eleven [Member]
Class of Stock [Line Items]
Number of Shares Issued		17,963,636
Amount Converted		$ 19,760
Report Date Eleven [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued		19,000
Report Date Twelve [Member]
Class of Stock [Line Items]
Number of Shares Issued		67,200,000
Amount Converted		$ 52,416
Report Date Twelve [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares Issued		50,400

Shareholders_ Equity (Details N

Shareholders’ Equity (Details Narrative) - USD ($)			1 Months Ended			12 Months Ended
	Feb. 23, 2022	Nov. 13, 2015	Nov. 30, 2020	Jul. 31, 2020	Jan. 31, 2020	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2021	Aug. 16, 2019
Class of Stock [Line Items]
Preferred stock, authorized						20,000,000	20,000,000		20,000,000
Preferred stock, par value (in dollars per share)						$ 0.001	$ 0.001
Number of shares sold	10,000
Cash proceeds	$ 50,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued					50,000	50,000	50,000
Preferred stock, par value (in dollars per share)					$ 5
Prefered stock converted into common stock					800
Preferred stock, outstanding						50,000	50,000
Series A Preferred Stock [Member] | V I V I S Corporation [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage					10%
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued				10,000		10,000	0
Preferred stock, par value (in dollars per share)				$ 5
Prefered stock converted into common stock				800
Preferred stock, outstanding						10,000	0
Number of shares sold								10,000
Cash proceeds								$ 50,000
Shares outstanding							10,000
Series B Preferred Stock [Member] | V I V I S Corporation [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage				0.40%
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued			40,000			40,000	0
Preferred stock, par value (in dollars per share)			$ 5
Preferred stock, dividend rate, percentage			1%
Prefered stock converted into common stock			38
Preferred stock, outstanding						40,000	0
Number of shares sold								40,000
Cash proceeds								$ 200,000
Shares outstanding							40,000
Series C Preferred Stock [Member] | V I V I S Corporation [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage			10%
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Cumulative dividends received			$ 500,000
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued		1,000,000				1,000,000	1,000,000
Preferred stock, outstanding						1,000,000	1,000,000
Description of voting rights		The Series E Preferred stock has 2 votes for each outstanding share of common stock in the company.
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued						1,000,000	1,000,000	1,000,000
Preferred stock, par value (in dollars per share)						$ 0.001	$ 0.001
Preferred stock, outstanding						1,000,000	1,000,000
Description of voting rights						The Series F Preferred stock retains 2/3 of the voting rights in the company
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued						35,200	250,000
Preferred stock, par value (in dollars per share)						$ 1	$ 1
Preferred stock, dividend rate, percentage						8%	8%
Prefered stock converted into common stock						611,501,515	289,308,377
Preferred stock, outstanding						35,200	250,000
Cash proceeds						$ 50,000	$ 426,250
Shares issued						60,200	514,000
Debt instrument, convertible, conversion price						$ 1	$ 1
Dividends Payable						$ 5,245	$ 21,512
Prefered stock converted into common stock						275,000	420,300
Accrured dividends						$ 11,000	$ 16,330
Debt instrument, redemption, description							premium of between 3% and 33% depending on the date of redemption.
Dividends							$ 87,750

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	12 Months Ended
	Jan. 31, 2023 USD ($) shares
Common Stock [Member]
Preferred stock converted to common stock	174,323,810
Series G Preferred Stock [Member]
Stock issued during period, shares, conversion of convertible securities	35,200
Dividends, value | $	$ 1,408