UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 10-K

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended April 30, ~~2020~~2021

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File Number: 000-55281

BLACK ROCK PETROLEUM COMPANY

(Exact name of registrant as specified in its charter)

Nevada

(State or other jurisdiction of incorporation or organization)

1361 Peltier Drive

Point Roberts, Washington 98281

(Address of principal executive offices, including zip code.)

(~~604~~778) ~~783-9664~~ 814 7729

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:		Securities registered pursuant to section 12(g) of the Act:
NONE		NONE

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ NO ☒

Indicate by check mark if the registrant is required to file reports pursuant to Section 13 or Section 15(d) of the Act: YES ☒ NO ☐

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☐ No ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter. There has been no active trading of our common stock,

As of ~~October~~April, 30, ~~2020~~2021, 120,850,000 shares of the registrant’s common stock were outstanding.

TABLE OF CONTENTS

		Page
PART I
Item 1.	Business.	1
Item 1A.	Risk Factors.	1
Item 1B.	Unresolved Staff Comments.	1
Item 2.	Properties.	1
Item 3.	Legal Proceedings.	21
Item 4.	Mine Safety Procedures.	21
PART II
Item 5.	Market for Our Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.	2
Item 6.	Selected Financial Data.	3
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operation.	3
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk.	4
Item 8.	Financial Statements and Supplementary Data.	F-1
Item 9.	Changes in and Disagreements With Accountants on Accounting and Financial Disclosure.	5
Item 9A.	Controls and Procedures.	5
Item 9B.	Other Information.	5
PART III
Item 10.	Directors, Executive Officers and Corporate Governance.	6
Item 11.	Executive Compensation.	7
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	8
Item 13.	Certain Relationships and Related Transactions, and Director Independence.	9
Item 14.	Principal Accountant Fees and Services.	9
PART IV
Item 15.	Exhibits and Financial Statement Schedules.	10
Signatures		11
Exhibit Index

PART I

ITEM 1. BUSINESS.

Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements.” These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on our operations and future prospects include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements.

Sale of Oil and Gas Equipment

We are a start-up, oil and gas exploration stage corporation and distributor of oil field equipment. We have not yet generated or realized any revenues from our business operations. We do not own any interest in any oil and gas leases or properties. An exploration stage corporation is one engaged in the search for oil and gas reserves which are not in either the development or production stage.

We will begin limited operations by drop shipping oil and gas equipment to purchasers. We will find and locate the desired equipment and require our customer to pay us the full purchase price. We will then pay the manufacturer or wholesale therefore and cause the equipment to be delivered to our customer.

Company’s Office

Our executive office is located at 1361 Peltier Drive, Point Roberts, Washington 98281. Our telephone number is (~~604783~~778) 814-~~9664 and~~7729 our registered agent for service of process is ~~the~~UnitedAgents ~~National~~Services ~~Registered~~221 ~~Agents~~North ~~Inc~~Broad St. ~~of NV~~Middletown, ~~located~~North atDelaware ~~1000~~19709 ~~East~~United ~~William Street, Suite 204, Carson City, Nevada 89701~~States. Our fiscal year end is April 30.

Employees

We are a start-up stage company and currently have no employees other than our sole officer and director. We have no employment agreements with our sole officer and director. Our officer and sole director has decided that he will only devote 10% of his time or four hours per week to our operations and as a result our operations may be sporadic and occur at times which are convenient to him. Since he has no experience in oil and gas operations, he intends to hire at least one person who has experience in operating oil and gas leases. The additional employee will not be hired until such time as we are ready to acquire an oil and gas lease. He will hire an additional person until we raise additional capital to support the employment of such individual.

ITEM 1A. RISK FACTORS.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.

ITEM 1B. UNRESOLVED STAFF COMMENTS.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 2. PROPERTIES.

None.

1ITEM 3. LEGAL PROCEEDINGS.

~~ITEM~~There are no claims, actions, suits, proceedings, or investigations that are currently pending or, to the Company’s knowledge, threatened by or against the Company or respecting 3.its ~~LEGAL~~operations ~~PROCEEDINGS.~~or assets, or by or against any of the Company’s officers, directors, or affiliates.

~~There are~~ITEM no4. ~~claims,~~MINE ~~actions,~~SAFETY suits, proceedings, or investigations that are currently pending or, to the Company’s knowledge, threatened by or against the Company or respecting its operations or assets, or by or against any of the Company’s officers, directors, or affiliatesDISCLOSURE.

~~ITEM 4.~~Not ~~MINE SAFETY DISCLOSURE~~applicable.

~~Not applicable.~~1

PART II

There is no public trading market for our common stock. There are no outstanding options or warrants to purchase, or securities convertible into, our common stock.

Dividends

We have not declared any cash dividends, nor do we intend to do so. We are not subject to any legal restrictions respecting the payment of dividends, except that they may not be paid to render us insolvent. Dividend policy will be based on our cash resources and needs, and it is anticipated that all available cash will be needed for our operations in the foreseeable future.

Section 15(g) of the Securities Exchange Act of 1934

Our shares are covered by section 15(g) of the Securities Exchange Act of 1934, as amended that imposes additional sales practice requirements on broker/dealers who sell such securities to persons other than established customers and accredited investors (generally institutions with assets in excess of $5,000,000 or individuals with net worth in excess of $1,000,000 or annual income exceeding $200,000 or $300,000 jointly with their spouses). For transactions covered by the Rule, the broker/dealer must make a special suitability determination for the purchase and have received the purchaser’s written agreement to the transaction prior to the sale. Consequently, the Rule may affect the ability of broker/dealers to sell our securities and also may affect your ability to sell your shares in the secondary market.

Section 15(g) also imposes additional sales practice requirements on broker/dealers who sell penny securities. These rules require a one-page summary of certain essential items. The items include the risk of investing in penny stocks in both public offerings and secondary marketing; terms important to in understanding of the function of the penny stock market, such as ID and offer quotes, a dealers spread and broker/dealer compensation; the broker/dealer compensation, the broker/dealers’ duties to its customers, including the disclosures required by any other penny stock disclosure rules; the customers’ rights and remedies in cases of fraud in penny stock transactions; and, FINRA’s toll free telephone number and the central number of the North American Administrators Association, for information on the disciplinary history of broker/dealers and their associated persons.

Securities Authorized for Issuance Under Equity Compensation Plans

We have no equity compensation plans and accordingly we have no shares authorized for issuance under an equity compensation plan.

Recent Sales of Unregistered Securities

None

Issuer Purchase of Securities

The Company did not repurchase any of its securities during the fiscal years ended April 30, ~~2020~~2021 and ~~2019~~2020.

ITEM 6. SELECTED FINANCIAL DATA.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION.

Plan of Operation

At the same time, we intend to raise capital via a private placement. The proceeds from the private placement will be used to acquire an oil and gas lease, upon which we intend to drill one oil and/or gas well.

Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills. This is because we have not generated any revenues and no revenues are anticipated until we begin drop shipping oil and gas related equipment. Accordingly, we must raise cash from outside sources.

We will be conducting research in the form of drilling on the property. Our exploration program is explained in as much detail as possible in the business section of this prospectus. We are not going to buy or sell any plant or significant equipment during the next twelve months other than casing, pipe, a pump jack, and tanks. Casing and pipe will be purchased with funds we receive from the sale of oil and gas related equipment. A pump jack and tanks will be purchased only if we strike oil. A pump jack and tanks are unnecessary if we find gas.

We do not intend to interest other companies in the property if we find oil and/or gas. We intend to develop the property our self.

If we are unable to complete drilling one well on the property, we will suspend operations until we raise more money. If we can’t or don’t raise more money, we will cease operations. If we cease operations, we don’t know what we will do, and we don’t have any plans to do anything.

We do not intend to hire additional employees at this time. All of the work on the property will be conduct by unaffiliated independent contractors that we will hire. The independent contractors will be responsible for drilling one well.

In the event we complete our exploration program prior to the end of one year, and it is anticipated we will do so as reflected in the milestones that follow, if we find oil and/or gas, we will spend the balance of the year creating a program for development of the property. If we do not find oil and/or gas on the property, we attempt to locate a new property, raise additional money, and explore the new property.

~~Results of Operations~~ 3

~~We have~~Results ~~not yet recognized any revenue as~~ of ~~April~~Operations ~~30, 2020.~~

~~For the~~We ~~year~~have ~~ended~~not ~~April~~yet ~~30,~~recognized any ~~2020~~revenue ~~our~~as ~~net~~of ~~loss was $27,389 compared to $2,315 for the year ended~~ April 30, ~~2019~~2021. During the current fiscal year we incurred $25,125 of professional fees related to bringing our filings current on OTCMarkets. We also incurred $1,910 of interest expense on a past due payable. Our only expense in the prior year was $405 for filing fees and $1,910 of interest expense incurred on the same past due payable.

3For the year ended April 30, 2021 our net loss was $1,153 compared to $27,389 for the year ended April 30, 2020. During the current fiscal year we incurred $23,659 of general and administrative expenses and a gain on settlement of liabilities of $ 22,506. Our expenses in the prior year was $25,479 of general and administrative expenses and $1,910 of interest expense incurred on the same past due payable.

Liquidity and Capital Resources

As of April 30, ~~2020~~2021, we have no available cash, liabilities of $~~100~~118,~~365~~642 and an accumulated deficit of $~~118~~119,~~698~~852. During the year ended April 30, ~~2020~~2021 we used $2521,~~224~~829 of cash for operating activities. For the year ended April 30, ~~2019~~2020, we used $~~405~~25,225 of cash for operating activities.

During the year ended April 30, 2020, we received ~~$25~~21,~~219~~829 from financing activities compared to $~~410~~25,219 in the prior year.

Our sole officer and director is willing to advance funds to us on an as needed basis until such time as we can sustain our operations without his assistance. At the present time, we have not made any arrangements to raise additional cash, other than through as described herein. If we need additional cash and can’t raise it, or Mr. Nagy will not advance the same, we will either have to suspend operations until we do raise the cash or cease operations entirely. Other than as described in this paragraph, we have no other financing plans.

Liquidity and Capital Resources

We will be able to stay in business for at least one year by drop shipping oil and gas equipment to our customers since the customer is responsible for payment in full of all equipment prior to delivery of the same. To meet our need for cash for oil and gas exploration, we will attempt to raise money from a private placement and our profits from the sale of oil and gas equipment.

Our sole officer and sole director is willing to advance funds to us on an as needed basis until such time as we can sustain our operations without his assistance. At the present time, we have not made any arrangements to raise additional cash, other than through as described herein. If we need additional cash and can’t raise or Mr. Nagy will not advance the same, we will either have to suspend operations until we do raise the cash or cease operations entirely. Other than as described in this paragraph, we have no other financing plans.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

BLACK ROCK PETROLEUM COMPANY

FOR THE YEARS ENDED APRIL 30, ~~2020~~2021 AND ~~2019~~2020

INDEX TO FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm	F-2 - F-3
Balance Sheets as of April 30, 2020 and 2019	F-3
Balance Sheets as of April 30, 2021 and 2020	F-4
Statements of Operations for the years ended April 30, 2020 and 2019	F-4
Statements of Operations for the years ended April 30, 2021 and 2020	F-5
Statements of Stockholders’ Deficit for the years ended April 30, 2020 and 2019	F-5
Statements of Stockholders’ Deficit for the years ended April 30, 2021 and 2020	F-6
Statements of Cash Flows for the years ended April 30, 2020 and 2019	F-6
Statements of Cash Flows for the years ended April 30, 2021 and 2020	F-7
Notes to Financial Statements	F-78

F-1

MICHAEL GILLESPIE & ASSOCIATES, PLLC

CERTIFIED PUBLIC ACCOUNTANTS

10544 ALTON AVE NE

SEATTLE, WA 98125

206.353.5736

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Shareholders & Board of Directors

Black Rock Petroleum Company

Opinion on the Financial Statements

We have audited the accompanying restated balance sheets of Black Rock Petroleum Company as of April 30, 2020 and ~~2019 and~~ the related statements of operations, changes in stockholders’ deficit, cash flows, and the related notes (collectively referred to as “financial statements”) for the ~~years~~year then ended. In our opinion, the ~~restated~~ financial statements present fairly, in all material respects, the financial position of the Company as of April 30, 2020 and ~~2019 and~~ the results of its ~~operations~~ operations and its cash flows for the ~~years~~year then ended in conformity with accounting principles generally accepted in the United States of of America.

Going Concern

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note #3 to the financial statements, although the Company has limited operations it has yet to attain profitability. This raises substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is also described in Note #3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC

We have served as the Company’s auditor since 2018.

Seattle, Washington

October 28, 2020

F-2

BLACK ROCK PETROLEUM COMPANY BALANCE SHEETS
	April 30,
	2020			2019
ASSETS
Current Assets:
Cash	$	1		$	6
Total Current Assets		1			6
Total Assets	$	1		$	6
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities:
Accounts payable	$	29,761		$	27,596
Loan payable		5,000			-
Due to a related party		65,604			62,510
Total Current Liabilities		100,365			90,106
Total Liabilities		100,365			90,106
Commitments and Contingencies
Stockholders’ Deficit:
Preferred stock, $0.001 par value; 100,000,000 shares authorized; no shares issued and outstanding
Common stock, $0.001 par value, 200,000,000 shares authorized; 120,850,000 shares issued and outstanding		1,209			1,209
Additional paid in capital		17,125
Accumulated deficit		(118,698	)		(91,309	)
Total stockholders’ deficit		(100,364	)		(90,100	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	1		$	6

Gries & Associates, LLC

Certified Public Accountants

501 S. Cherry Street Suite 1100

Denver, Colorado 80246

~~The accompanying~~Report ~~notes are an integral part~~ of ~~these~~Independent ~~financial~~Registered ~~statements.~~ Public Accounting Firm

~~F-3~~Board of Directors and Shareholders

BLACK ROCK PETROLEUM COMPANY STATEMENTS OF OPERATIONS
	For the Years Ended April 30,
	2020			2019
Operating Expenses:
General and administrative		25,479			405
Total operating expenses		25,479			405
Loss from operations		(25,479	)		(405	)
Other expense:
Interest expense		(1,910	)		(1,910	)
Total other expense		(1,910	)		(1,910	)
Net loss before provision for income taxes		(27,389	)		(2,315	)
Provision for income taxes		-			-
Net Loss	$	(27,389	)	$	(2,315	)
Loss per share, basic and diluted	$	(0.00	)	$	(0.00	)
Weighted average shares outstanding, basic and diluted		120,850,000			120,850,000

Black Rock Petroleum Company

~~The accompanying~~Opinion ~~notes~~on ~~are~~the anFinancial ~~integral part of these financial statements.~~Statements

~~F-4~~We have audited the accompanying balance sheet of Black Rock Petroleum Company (the “Company”) as of April 30, 2021, and the related statement of operations, statement of stockholders’ deficit, and cash flows for the year then ended, and the related notes and schedules (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of April 30, 2021, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

BLACK ROCK PETROLEUM COMPANY STATEMENT OF STOCKHOLDERS’ DEFICIT
	Common Stock				Additional Paid		Accumulated
	Shares		Amount		in Capital		Deficit			Total
Balance at April 30, 2018		120,850,000	$	1,209	$	-	$	(88,994	)	$	(87,785	)
Net loss		-		-		-		(2,315	)		(2,315	)
Balance at April 30, 2019		120,850,000		1,209		-		(91,309	)		(90,100	)
Contributed capital		-		-		17,125		-			17,125
Net loss		-		-		-		(27,389	)		(27,389	)
Balance at April 30, 2020		120,850,000	$	1,209	$	17,125	$	(118,698	)	$	(100,364	)

Basis for Opinion

~~The accompanying~~These ~~notes~~financial statements are anthe ~~integral~~responsibility ~~part~~ of the entity’s management. Our responsibility is to express an opinion on these financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

~~F-5~~We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, we express no such opinion.

BLACK ROCK PETROLEUM COMPANY STATEMENTS OF CASH FLOWS
	For the Years Ended April 30,
	2020			2019
CASH FLOW FROM OPERATING ACTIVITIES:
Net Loss	$	(27,389	)	$	(2,315	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in Operating Assets and Liabilities:
Accounts payable		2,165			1,910
Net Cash Used in Operating Activities		(25,224	)		(405	)
CASH FLOWS FROM INVESTING ACTIVITIES:		-			-
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash advances – related party		3,094			410
Loan payable		5,000			-
Contributed capital		17,125			-
Net Cash Provided by Financing Activities		25,219			410
Change in Cash		(5	)		5
Cash at Beginning of Year		6			1
Cash at End of Year	$	1		$	6
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid during the year for:
Interest	$	-		$	-
Income taxes	$	-		$	-

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

~~The accompanying~~Going ~~notes~~Concern ~~are an integral part of these financial statements.~~ Uncertainty

~~F-6~~The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in note 3 to the financial statements, the Company has incurred losses since inception of $119,852. These factors create an uncertainty as to the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~BLACK ROCK~~Emphasis ~~PETROLEUM~~of ~~COMPANY~~Matters-Risks and Uncertainties

~~NOTES~~The Company is not able to predict the ultimate impact that COVID -19 will have on its business. However, if the current economic conditions continue, the pandemic could have an TOadverse ~~THE~~impact ~~FINANCIAL~~on ~~STATEMENTS~~the economies and financial markets of many countries, including the geographical area in which the Company plans to operate.

~~April 30~~/s/ Gries & Associates, ~~2020~~LLC

~~NOTE 1~~We –have ~~ORGANIZATION~~served ~~AND~~as ~~DESCRIPTION~~the OFCompany’s ~~BUSINESS~~auditor since 2022.

~~Black Rock Petroleum Company~~Denver, (“Black Rock” or “The Company”) located at 1361 Peltier Drive, Point Roberts WA, 98281, was formed on April 24, 2013 under the laws of the State of Nevada. We have not commenced our planned operations. The Company’s fiscal year end is April 30.CO

~~We have~~August ~~not~~29, ~~generated any operating revenues to date.~~2022

~~NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES~~blaze@griesandassociates.com

~~Basis of~~501 ~~Presentation~~S. Cherry Street, Suite 1100, Denver, Colorado 80246

~~The Company’s~~(O)720-464-2875 ~~financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America~~ (~~“U.S.~~M)773-255-5631 ~~GAAP”~~(F).720-222-5846

~~Use of Estimates~~F-3

~~The preparation~~BLACK ofROCK ~~financial~~PETROLEUM statements in conformity with generally accepted accounting principles 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.COMPANY

~~Fair value~~BALANCE ofSHEETS ~~financial instruments~~

~~The Company~~AS ~~follows~~OF ~~paragraph~~APRIL 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP)30, ~~and~~2021 ~~expands~~AND ~~disclosures~~APRIL ~~about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures~~30, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:2020

Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

	April 30, 2021			April 30, 2020
ASSETS
Current Assets
Bank	$	-		$	-
		-			-

TOTAL ASSETS	$	-		$	-

LIABILITIES AND STOCKHOLDERS’ DEFICIT

Current Liabilities
Accounts payable	$	9,085		$	29,761
Loan payable		32,125			5,000
Due to related party		77,432			65,604
Total Current Liabilities		118,642			100,365

Total Liabilities		118,642			100,365

Stockholders’ Equity (Deficit)
Preferred Stock, $.001 par value, 100,000,000 shares authorized, -0- shares issued and outstanding		1			1
Common Stock, $.001 par value, 200,000,000 shares authorized, 120,850,000 and 120,850,000 shares issued and outstanding, respectively		1,209			1,209
Additional paid-in capital		-			17,125
Accumulated deficit		(119,852	)		(118,670	)
Total Stockholders’ Equity ( Deficit)		(118,642	)		(100,365	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	-		$	-

~~Level 2:~~See ~~Pricing~~accompanying ~~inputs~~notes ~~other~~to ~~than~~financial ~~quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date~~statements.

~~Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data.~~F-4

~~The carrying~~BLACK ~~amount~~ROCK ofPETROLEUM the Company’s financial assets and liabilities, such as cash and accounts payable approximate their fair value because of the short maturity of those instruments. The Company’s notes payable approximates the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at April 30, 2020.COMPANY

~~Income Taxes~~STATEMENTS OF OPERATIONS

~~The Company~~FOR ~~follow~~THE ~~ASC~~YEARS ~~740-10-30,~~ENDED ~~which~~APRIL ~~requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method~~30, ~~deferred~~2021 ~~tax~~AND assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date.2020

F-7

	Year ended April 30, 2021			Year ended April 30, 2020

REVENUES	$	-

OPERATING EXPENSES
General and administrative expenses		23,659			25,479
TOTAL OPERATING EXPENSES		23,659			25,479

LOSS FROM OPERATIONS		(23,659	)		(25,479	)

OTHER INCOME (EXPENSE)
Gain on write-off of liabilities		22,506
Interest expense		-			(1,910	)
TOTAL OTHER INCOME (EXPENSE)		-			(1,910	)

PROVISION FOR INCOME TAXES		-			-

NET LOSS	$	(1,153	)		(27,389	)

NET LOSS PER SHARE: BASIC AND DILUTED	$	(0.00	)	$	(0.00	)

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		120,850,000			120,850,000

~~On December~~See ~~22,~~accompanying ~~2017,~~notes ~~the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates~~ to 21financial ~~percent effective January 1, 2018~~statements. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of a change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law. Accordingly, the Company adjusted its deferred tax assets and liabilities at December 31,2017, using the new corporate tax rate of 21 percent. See Note 5.

~~The Company adopted ASC 740~~F-10-25 (“ASC 740-10-25”) with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosures. We had no material adjustments to our liabilities for unrecognized income tax benefits according to the provisions of ASC 740-10-25.5

~~Net income~~BLACK ~~(loss)~~ROCK ~~per~~PETROLEUM ~~common share~~COMPANY

~~Net income~~STATEMENT ~~(loss)~~OF ~~per~~STOCKHOLDERS’ ~~common~~EQUITY ~~share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income~~ (~~loss~~DEFICIT) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There were no potentially dilutive shares for the years ended April 30, 2020 and 2019.

Recently issued accounting pronouncements

	Common stock				Additional paid in
	Shares		Amount		capital			Deficit			Total
April 30, 2019		120,850,000	$	1,209				$	(91,310	)	$	(90,101	)
Contributed capital						17,125						17,125
Net loss for the period ended April 30, 2020									(27,389	)		(27,389	)
Balance, April 30, 2020		120,850,000	$	1,209	$	17,125		$	(118,670	)	$	(100,365	)

Net loss for the period ended April 30, 2021									(1,153	)		(1,153	)
Reclass of related party payable						(17,125	)					(17,125	)
Balance, April 30, 2021		120,850,000	$	1,209	$	-		$	(119,852	)	$	(118,642	)

~~In February 2016, the FASB issued ASU 2016~~F-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. The new standard supersedes the present U.S. GAAP standard on leases and requires substantially all leases to be reported on the balance sheet as right-of-use assets and lease obligations. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. There has been no material impact on our financial statements as a result of adopting this standard.6

~~On June~~BLACK ~~20,~~ROCK ~~2018,~~PETROLEUM the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for share-based payments to nonemployees (for example, service providers, external legal counsel, suppliers, etc.). Under the new standard, companies will no longer be required to value non-employee awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant-date under ASC718 and forgo revaluing the award after this date. The Company has chosen to early adopt this standard. There has been no material impact on our financial statements as a result of adopting this standard.COMPANY

~~The Company~~STATEMENTS ~~has~~OF ~~implemented~~CASH all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.FLOWS

~~NOTE 3~~FOR –THE ~~GOING~~YEARS ~~CONCERN~~ENDED APRIL 30, 2021 AND 2020

As reflected in the accompanying financial statements, the Company has an accumulated deficit of $118,698 at April 30, 2020, has no current operations and has generated no income to date. These factors raise substantial doubt about its ability to continue as a going concern. The financial statements have been prepared assuming that the Company will continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company is currently seeking an acquisition opportunity with a company in the mining sector.

	Year ended April 30, 2021			Year ended April 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(1,153	)	$	(27,389	)
Changes in assets and liabilities:
Increase (decrease) in accounts payable		(20,676	)		2,164
Net Cash Used by Operating Activities		(21,829	)		(25,225	)

CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash Used by Investing Activities		0

CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties		11,828			3,094
Loan payable		27,125			5,000
Contributed capital		(17,125	)		17,125
Net Cash Provided by Financing Activities		(21,829	)		25,219

Net Increase (Decrease) in Cash and Cash Equivalents		(0	)		(5	)

Cash and cash equivalents, beginning of period		-			6
Cash and cash equivalents, end of period	$	-			-

SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	$	0
Income taxes paid	$	0

NON-CASH INVESTING AND FINANCING INFORMATION

~~F-8~~See accompanying notes to financial statements.

~~NOTE 4~~ F- ~~RELATED PARTY TRANSACTIONS~~7

~~Since the~~BLACK ~~fiscal~~ROCK ~~year~~PETROLEUM ended April 30, 2016, Zoltan Nagy, CEO and Director, has advanced the Company funds to pay for general operating expenses. As of April 30, 2020 and 2019, $65,604 and $62,510, respectively, is due to Mr. Nagy. The amount due is unsecured, non-interest bearing and due on demand.COMPANY

~~NOTE 5~~NOTES –TO ~~LOAN~~THE ~~PAYABLE~~FINANCIAL STATEMENTS

~~During the~~APRIL ~~year ended April~~ 30, ~~2020, Walter Weeks (Note 6) advanced the Company $5,000 that was used for professional fees. The advance is unsecured, non-interest bearing and due on demand.~~2021

NOTE 6 1 – ~~CONTRIBUTED~~ORGANIZATION ~~CAPITAL~~AND DESCRIPTION OF BUSINESS

~~During~~Black Rock Petroleum Company, (“Black Rock” ~~the~~or ~~year~~“The ~~ended~~Company”) ~~April~~located 30at 1361 Peltier Drive, ~~2020~~Point Roberts WA, ~~Mr.~~98281, ~~Weeks~~was ~~contributed~~formed ~~$17~~on April 24,~~125~~ to2013 under the ~~Company~~laws asof ~~part~~the State of aNevada. We ~~planned~~have ~~merger~~not ~~agreement~~commenced ~~(Note~~our 6)planned operations. The ~~contributed~~ ~~capital~~Company’s ~~was~~fiscal ~~also~~year ~~used~~end tois ~~pay~~April ~~for professional fees~~30.

~~NOTE~~ On March 15, 2021, the Company believed it had completed a transaction whereby it acquired One Hundred percent (100%) of the ownership interests of Torrance Petroleum LLC, a Wyoming limited liability company, 7in –exchange ~~INCOME~~for ~~TAXES~~transfer of Sixty Million Four Hundred Twenty-five Thousand (60,425,000) restricted shares of Company common stock, $0.00001 par value, (the “BKRP Common Shares”) owned by Zoltan Nagy, President/CEO of the Company, to the Seller, Affluence Projects LLC, a Delaware limited liability company. The original agreement provided that, in addition to transfer of the BKRP Common Shares to Seller, the Company would issue to Seller shares of a new class of preferred stock, i.e., Fifty Million (50,000,000) shares of Series A Preferred Stock. The amended agreement eliminated the shares of Series A Preferred Stock being issued to the Seller. As a result, no additional shares of Company stock were issued by the Company pursuant to the transaction, as the BKRP Shares being transferred to the Seller had been owned by Mr. Nagy and, thus, were already counted in the number of common shares issued and outstanding prior to the closing of the transaction.

~~At April~~Torrance ~~30,~~Petroleum ~~2020,~~LLC ~~the~~has ~~Company~~not ~~had~~fulfilled ~~net~~its ~~operating~~obligations ~~loss~~to ~~carry~~complete the ~~forwards~~transaction ofdespite ~~approximately~~all ~~$25,300~~assurances. ~~that~~Black ~~may~~Rock bePetroleum ~~offset~~Company ~~against~~therefore ~~future~~unilaterally ~~taxable~~recinds the agreement as integral conditions ~~income~~have not been met. No ~~tax~~The ~~benefit~~Company ~~has~~agrees ~~been~~to ~~reported~~return inthe mineral rights of the ~~April~~520 ~~30,~~acre ~~2020~~oil orfield ~~2019~~in ~~financial~~Torrance ~~statements~~California ~~since~~back to the ~~potential tax~~seller ~~benefit~~in isexchange ~~offset~~for bythe areturn ~~valuation~~of ~~allowance~~60,425,000 shares to Zoltan Nagy President of ~~the~~Black ~~same~~Rock ~~amount~~Petroleum Company.

~~The provision~~We ~~for~~have ~~Federal~~not ~~income~~generated ~~tax~~any ~~consists~~operating ofrevenues ~~the~~to ~~following for the years ended April 30, 2020 and 2019:~~date.

	2020			2019
Federal income tax benefit attributable to:
Current operations	$	(5,730	)	$	(486	)
Less: valuation allowance		5,730			486
Net provision for Federal income taxes	$	-		$	-

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

~~The cumulative~~Basis ~~tax effect at the expected rate~~ of 21% (the U.S. federal income tax rate of 21% is being used due to the new tax law recently enacted) of significant items comprising our net deferred tax amount is as follows as of April 30, 2020 and 2019:Presentation

	2020			2019
Deferred Tax Assets:
NOL Carryover	$	24,900		$	19,200
Less valuation allowance		(24,900	)		(19,200	)
Net deferred tax assets	$	-		$	-

The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

~~Due to~~Use ~~the change in ownership provisions~~ of the Tax Reform Act of 1986, net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.Estimates

~~ASC Topic~~The ~~740~~preparation ~~provides~~of ~~guidance~~financial onstatements ~~the accounting for uncertainty~~ in ~~income~~conformity with ~~taxes~~generally ~~recognized~~accepted inaccounting aprinciples ~~company’s financial statements. Topic 740~~ requires amanagement ~~company~~ to ~~determine~~make ~~whether~~estimates itand isassumptions ~~more likely than not~~ that aaffect ~~tax~~the ~~position~~reported ~~will~~amounts ~~be sustained upon examination~~of ~~based~~assets ~~upon~~and ~~the~~liabilities ~~technical~~and ~~merits~~disclosure of ~~the~~contingent ~~position.~~assets Ifand ~~the~~liabilities ~~more-likely-than-not~~at ~~threshold~~the isdate ~~met,~~of athe ~~company~~financial ~~must~~statements ~~measure~~and the ~~tax~~reported amounts ~~position~~of torevenues ~~determine~~and expenses during the ~~amount~~reporting toperiod. Actual ~~recognize~~results incould ~~the~~differ ~~financial~~from ~~statements~~those estimates.

F-98

~~The Company~~Fair ~~includes~~value ~~interest and penalties arising from the underpayment~~ of ~~income~~financial ~~taxes in the statements of operations in the provision for income taxes. As of April 30, 2020, the Company had no accrued interest or penalties related to uncertain tax positions.~~instruments

~~NOTE~~The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of 8the –FASB ~~SUBSEQUENT~~Accounting ~~EVENTS~~Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

~~Management has~~Level ~~evaluated~~1: ~~subsequent~~Quoted ~~events~~market ~~pursuant~~prices toavailable ~~the~~in ~~requirements~~active ofmarkets ~~ASC~~for ~~Topic~~identical assets ~~855,~~or ~~from~~liabilities ~~the~~as ~~balance~~of ~~sheet date through~~ the ~~date~~reporting ~~the financial statement were available to be issued and has determined that there are no material subsequent events that require disclosure in these financial statements~~date.

~~The definitive~~Level ~~agreement~~2: ~~the~~Pricing ~~Company~~inputs ~~entered~~other ~~into~~than onquoted ~~March 15, 2020 with Optimum Mining, Inc. (“Optimum Corporation”)~~prices ~~has~~in ~~lapsed~~active ~~and~~markets noincluded ~~further extensions granted. Under the terms of the agreement, the Company proposed to acquire all the 100,000,000 Issued and Outstanding Securities of Optimum~~ in ~~consideration~~Level ~~for 99~~1,~~500,000~~ ofwhich ~~the~~are ~~total~~either ~~120,850,000~~directly ~~Black~~or ~~Rock~~indirectly ~~Common~~observable ~~Shares issued and outstanding. As such, Walter Weekes has resigned from the board and Kim Halvarson~~ as ~~Secretary~~of ~~are no longer associated with~~ the ~~company~~reporting ~~in any capacity whatsoever~~date.

~~F-10~~Level 3: Pricing inputs that are generally unobservable inputs and not corroborated by market data.

~~ITEM~~The carrying amount of the Company’s financial 9assets and liabilities, such as cash and accounts payable approximate their fair value because of the short maturity of those instruments. ~~CHANGES~~ The INCompany’s ~~AND~~notes ~~DISAGREEMENTS~~payable ~~WITH~~approximates ~~ACCOUNTANTS~~the ONfair ~~ACCOUNTING~~value ~~AND~~of ~~FINANCIAL~~such ~~DISCLOSURE~~instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at April 30, 2021.

~~There have~~Income ~~been no disagreements on accounting and financial disclosures from the inception of our company through the date of this Form 10-K.~~Taxes

~~ITEM~~The Company follow ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial 9Astatements or tax returns. ~~CONTROLS~~ ~~AND~~Under ~~PROCEDURES~~this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date.

~~Evaluation~~On December 22, 2017, the Tax Cuts and Jobs Act (TCJA) was signed into law by the President of the United States. TCJA is a tax reform act that among other things, reduced corporate tax rates to 21 percent effective January 1, 2018. FASB ASC 740, Income Taxes, requires deferred tax assets and liabilities to be adjusted for the effect of ~~Disclosure~~a ~~Controls~~change in tax laws or rates in the year of enactment, which is the year in which the change was signed into law. Accordingly, the Company adjusted its deferred tax assets and ~~Procedures~~liabilities at December 31,2017, using the new corporate tax rate of 21 percent. See Note 5.

~~Under the~~The ~~supervision~~Company ~~and~~adopted ASC 740-10-25 (“ASC 740-10-25”) with ~~the~~regard ~~participation~~to ofuncertainty ~~our~~income ~~management,~~taxes. ~~including~~ASC ~~the~~740-10-25 ~~Chief~~addresses ~~Executive~~the ~~Officer~~determination ~~and~~of ~~Chief~~whether ~~Financial~~tax ~~Officer,~~benefits claimed weor ~~have~~expected ~~evaluated~~to ~~the~~be ~~effectiveness~~claimed ofon ~~our~~a ~~disclosure~~tax ~~controls~~return ~~and~~should ~~procedures~~be ~~(as~~recorded ~~defined~~ in ~~Rule~~the ~~13a-15(e)~~financial ~~and~~statements. Under ~~Rule~~ASC ~~15d~~740-~~15(e) of~~10-25, ~~the~~we ~~Exchange~~may ~~Act)~~recognize the astax ofbenefit ~~the~~from ~~end~~an ofuncertain ~~the~~tax ~~period~~position ~~covered~~only byif ~~this~~it ~~report. The~~is ~~disclosure~~more ~~controls~~likely ~~and~~than ~~procedures~~not ~~ensure~~ that ~~all~~ ~~information~~the ~~required~~tax toposition will be ~~disclosed~~sustained on examination by ~~us in~~ the ~~reports~~taxing ~~that~~authorities, webased ~~file~~on orthe ~~submit~~technical ~~under~~merits of the ~~Exchange~~position. The ~~Act~~tax ~~is:~~benefits ~~(i)~~recognized ~~recorded, processed,~~in ~~summarized~~the ~~and~~financial ~~reported,~~statements from ~~within~~such ~~the~~a ~~time~~position ~~periods~~should ~~specified~~be inmeasured ~~the~~based ~~SEC’s~~on ~~rule~~the ~~and~~largest ~~forms;~~benefit ~~and~~that ~~(ii)~~has ~~accumulated and~~a ~~communicated~~greater tothan ~~our~~50% ~~management,~~likelihood ~~including~~of ~~our~~being ~~Chief~~realized ~~Executive~~upon ~~Officer~~ultimate settlement. ~~and~~ASC ~~Chief~~740-10-25 ~~Financial~~also ~~Officer~~provides asguidance ~~appropriate~~on toderecognition, ~~allow timely~~classification, ~~decisions~~interest ~~regarding~~and ~~required~~penalties ~~disclosure. Based~~ on ~~that~~income ~~evaluation~~taxes, ~~the~~and ~~Chief~~accounting in ~~Executive~~interim ~~Officer~~periods and ~~Chief~~requires ~~Financial Officer~~increased ~~concluded~~disclosures. ~~that,~~We ashad ofno ~~April~~material ~~30,~~adjustments ~~2020,~~to ~~these~~our ~~disclosure~~liabilities ~~controls~~for ~~and~~unrecognized ~~procedures~~income tax ~~were~~benefits ~~not~~according ~~effective~~to the provisions of ASC 740-10-25.

~~Management’s Annual Report on Internal Control over Financial Reporting~~F-9

~~Our management~~Net isincome ~~responsible~~(loss) toper ~~establish~~common and maintain adequate internal control over financial reporting. Our Chief Executive Officer and Chief Financial Officer are responsible to design or supervise a process that provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The policies and procedures include:share

●Net ~~maintenance~~income of(loss) ~~records~~per incommon ~~reasonable~~share ~~detail~~is computed pursuant to ~~accurately~~section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially ~~fairly~~outstanding ~~reflect~~shares of common stock during the ~~transactions~~period. The weighted average number of common shares outstanding and ~~dispositions~~potentially outstanding common shares assumes that the Company incorporated as of ~~assets~~the beginning of the first period presented. There were no potentially dilutive shares for the years ended April 30, 2021 and 2020.

●Recently ~~reasonable~~issued ~~assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted~~ accounting ~~principles, and that receipts and expenditures are being made only in accordance with authorizations of management and directors, and~~pronouncements

●In ~~reasonable~~February ~~assurance~~2016, ~~regarding~~the ~~prevention~~FASB orissued ~~timely~~ASU ~~detection~~2016-02, Leases of(Topic 842). ~~unauthorized~~ASU ~~acquisition,~~2016-02 ~~use~~requires orlessees ~~disposition~~to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. The new standard supersedes the present U.S. GAAP standard on leases and requires substantially all leases to be reported on the balance sheet as right-of-use assets ~~that~~and ~~could~~lease ~~have~~obligations. aASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. There has been no material ~~effect~~impact on our financial statements as a result of adopting this standard.

~~Because~~On June 20, 2018, the Financial Accounting Standards ofBoard ~~its~~(FASB) ~~inherent~~issued ~~limitations~~Accounting Standards Update (ASU) 2018-07, Compensation—Stock ~~internal~~Compensation ~~control~~(Topic ~~over~~718): Improvements to Nonemployee Share-Based Payment Accounting. ASU 2018-07 is intended to reduce cost and complexity and to improve financial reporting for ~~may~~share-based ~~not~~payments ~~prevent~~to ornonemployees ~~detect~~(for ~~misstatements~~example, service providers, external legal counsel, suppliers, etc.). ~~Therefore~~Under the new standard, ~~even~~companies ~~those~~will ~~systems~~no ~~determined~~longer be required to bevalue ~~effective~~non-employee ~~can~~awards ~~provide~~differently ~~only~~from ~~reasonable~~employee ~~assurance~~awards. ofMeaning ~~achieving~~that companies will value all equity classified awards at their ~~control~~grant-date ~~objectives~~under ASC718 and forgo revaluing the award after this date. The Company has chosen to early adopt this standard. There has been no material impact on our financial statements as a result of adopting this standard.

~~Our management,~~The ~~with~~Company ~~the~~has ~~participation~~implemented ofall ~~our~~new ~~Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of~~accounting ~~our~~pronouncements ~~internal~~that ~~control~~are ~~over~~in ~~financial reporting as of the end of the period April 30, 2020~~effect. InThese ~~making~~pronouncements ~~this~~did ~~assessment,~~not ~~our management~~have ~~used~~any ~~the~~material ~~criteria~~impact ~~set~~on ~~forth by~~ the ~~Committee~~financial ofstatements ~~Sponsoring~~unless ~~Organizations of the Treadway Commission (“COSO”)~~otherwise ~~in Internal Control – Integrated Framework. Based on this evaluation~~disclosed, ~~our~~and ~~Chief~~the ~~Executive~~Company ~~Officer~~does ~~and~~not ~~Chief~~believe ~~Financial Officer concluded~~ that, asthere ofare ~~the~~any ~~end~~other ofnew ~~the~~accounting ~~fiscal~~pronouncements ~~year~~that ~~April~~have ~~30,~~been ~~2020,~~issued ~~our~~that ~~internal~~might ~~control over financial reporting were not~~have ~~effective~~a atmaterial ~~that~~impact ~~reasonable~~on ~~assurance~~its ~~level.~~financial ~~The~~position ~~following~~or ~~aspects~~results of ~~the Company were noted as potential material weaknesses:~~operations.

●NOTE ~~lack~~3 of– anGOING ~~audit committee~~CONCERN

●As ~~lack~~reflected in the accompanying financial statements, the Company has an accumulated deficit of ~~segregation~~$119,852 as at April 30, 2021, has no current operations and has generated no income to date. These factors raise substantial doubt about its ability to continue as a going concern. The financial statements have been prepared assuming that the Company will continue as a going concern. These financial statements do not include any adjustments relating to the recoverability and classification of ~~duties~~recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company is currently seeking an acquisition opportunity with a company in the mining sector.

~~Changes in~~NOTE ~~Internal~~4 ~~Controls~~- RELATED PARTY TRANSACTIONS

~~There were~~Since nothe ~~changes~~fiscal inyear ~~our~~ended ~~internal~~April ~~control~~30, ~~over~~2016, ~~financial~~Zoltan Nagy, ~~reporting~~CEO ~~during~~and Director, has advanced the ~~year~~Company ~~ended~~funds to pay for general operating expenses. As of April 30, ~~2020~~2021 ~~that~~and ~~have~~2020, ~~affected~~$77,432 ~~or are~~and ~~reasonably~~$65,604, ~~likely~~respectively, is due to ~~affect~~Mr. Nagy. The amount due is unsecured, ~~our~~non-interest ~~internal~~bearing ~~control~~and ~~over~~due ~~financial~~on ~~reporting~~demand.

~~ITEM 9B. OTHER INFORMATION~~F-10

~~None.~~NOTE 5 – LOAN PAYABLE

5During the year ended April 30, 2021, Walter Weeks (Note 6) advanced the Company $32,125 that was used for professional fees. The advance is unsecured, non-interest bearing and due on demand.

~~PART III~~NOTE 6 – CONTRIBUTED CAPITAL

~~ITEM 10~~During the year ended April 30, 2021, Mr. ~~DIRECTORS~~ Weeks contributed $32,125 ~~EXECUTIVE~~to ~~OFFICERS~~the ~~AND~~Company ~~CORPORATE~~as ~~GOVERNANCE~~part of a planned merger agreement (Note 6). The contributed capital was also used to pay for professional fees.

~~Our sole~~NOTE ~~director~~7 ~~will~~– ~~serve~~INCOME until his successor is elected and qualified. Our sole officer is elected by the board of directors to a term of one (1) year and serves until his or his successor is duly elected and qualified, or until he or she is removed from office. The board of directors has no nominating, auditing or compensation committees. TAXES

~~The name~~At April 30, ~~address~~2021, ~~age~~the ~~and~~Company ~~position~~had net operating loss carry forwards of ~~our~~approximately ~~present~~$23,659 ~~sole~~that ~~officer~~may ~~and~~be ~~director~~offset against future taxable income. No tax benefit has been reported in the April 30, 2021 or 2020 financial statements since the potential tax benefit is ~~set~~offset ~~forth~~by ~~below:~~a valuation allowance of the same amount.

Name and Address	Age	Position(s)
Zoltan Nagy	54	president, principal executive officer, principal financial
1361 Peltier Drive		officer, principal accounting officer, secretary, treasurer
Point Roberts, Washington 98281		and sole member of the board of directors

The provision for Federal income tax consists of the following for the years ended April 30, 2021 and 2020:

The person named above has held his offices/positions since inception of our company and is expected to hold his offices/positions until the next annual meeting of our stockholders.

	2020			2019
Federal income tax benefit attributable to:
Current operations	$	(5,730	)	$	(486	)
Less: valuation allowance		5,730			486
Net provision for Federal income taxes	$	-		$	-

~~Background~~The cumulative tax effect at the expected rate of 21% (the U.S. federal income tax rate of 21% is being used due to the new tax law recently enacted) of significant items comprising our net deferred tax amount is as follows as of ~~Our~~April ~~Sole~~30, ~~Officer~~2021 and ~~Director~~ 2020:

Since April 24, 2013, our inception, Zoltan Nagy has been our president, secretary, treasurer, principal financial officer, principal accounting officer and sole member of our board of directors. Since March 24, 2011, Mr. Nagy has been president, secretary, treasurer, principal financial officer, principal accounting officer and sole member of our board of directors of Starflick.com our parent corporation. From August 30, 2007 to April 27, 2011, Mr. Nagy was president, chief executive officer, treasurer, secretary and a director of Raptor Technology Group, Inc., a Nevada corporation whose common stock is traded on the Bulletin Board under the symbol RAPT. Raptor Technology Group, Inc. is engaged in the business of fabrication of equipment. On October 10, 2014, Raptor’s Exchange Act registration was revoked by the SEC. The foregoing positions constituted Mr. Nagy’s principal occupations and employment during the past five years.

	2020			2019
Deferred Tax Assets:
NOL Carryover	$	24,900		$	19,200
Less valuation allowance		(24,900	)		(19,200	)
Net deferred tax assets	$	-		$	-

~~None~~ Due to the change in ownership provisions of ~~our~~the Tax ~~officer~~Reform ~~nor~~Act ~~directors~~of 1986, ~~promoters~~net oroperating ~~control~~loss ~~persons~~carry ~~have~~forwards ~~been~~for ~~involved~~Federal inincome ~~the~~tax ~~past~~reporting ~~ten~~purposes ~~years~~are subject to annual limitations. Should a change in ~~any~~ownership ofoccur, ~~the~~net ~~following:~~operating loss carry forwards may be limited as to use in future years.

	(1)	Any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time;
	(2)	Any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);
	(3)	Being subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; or
	(4)	Being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

ASC Topic 740 provides guidance on the accounting for uncertainty in income taxes recognized in a company’s financial statements. Topic 740 requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.

~~Compliance~~The Company includes interest and penalties arising ~~with~~from ~~Section~~the ~~16(a)~~underpayment of income taxes in the ~~Exchange~~statements ~~Act~~of operations in the provision for income taxes. As of April 30, 2020, the Company had no accrued interest or penalties related to uncertain tax positions.

~~Section 16(a)~~NOTE of8 ~~the~~– ~~Securities~~SUBSEQUENT Exchange Act of 1934 requires our directors, executive officers and persons who own more than ten percent of our common stock, to file with the SEC initial reports of ownership and reports of changes in ownership of common stock. Officers, directors and ten-percent or greater beneficial owners are required by SEC regulations to furnish us with copies of all Section 16(a) reports they file. Based upon a review of those forms and representations regarding the need for filing for the year ended April 30, 2020, we believe all necessary forms have been filed. EVENTS

6Management has evaluated subsequent events pursuant to the requirements of ASC Topic 855, from the balance sheet date through the date the financial statement were available to be issued and has determined that there are no material subsequent events that require disclosure in these financial statements.

~~Audit Committee Financial Expert~~ F-11

~~We do~~ITEM ~~not have an audit committee financial expert~~9. WeCHANGES doIN ~~not~~AND ~~have an audit committee financial expert because we believe the~~DISAGREEMENTS ~~cost~~WITH ~~related~~ACCOUNTANTS toON ~~retaining~~ACCOUNTING aAND ~~financial~~FINANCIAL ~~expert at this time is prohibitive. Further, because we have no operations, at the present time, we believe the services of a financial expert are not warranted.~~ DISCLOSURE

~~Audit Committee~~There have been no disagreements on accounting and ~~Charter~~financial disclosures from the inception of our company through the date of this Form 10-K.

~~Due to~~ITEM ~~our~~9A. ~~size~~CONTROLS ~~and~~AND ~~scope of operations, we currently do not have an independent audit committee in place.~~PROCEDURES

~~Code~~ Evaluation of ~~Ethics~~Disclosure Controls and Procedures

~~We have~~Under ~~adopted~~the asupervision ~~corporate~~and ~~code~~with the participation of ~~ethics.~~our Wemanagement, ~~believe~~including ~~our~~the ~~code~~Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of ~~ethics~~our isdisclosure controls ~~reasonably~~and ~~designed~~procedures to(as ~~deter~~defined ~~wrongdoing~~in Rule 13a-15(e) and ~~promote~~Rule 15d-15(e) of the Exchange Act) as of the end of the period covered by this ~~honest~~report. The disclosure controls and ~~ethical~~procedures ~~conduct;~~ensure ~~provide~~that ~~full,~~all ~~fair,~~information ~~accurate,~~required ~~timely~~to ~~and~~be ~~understandable~~disclosed ~~disclosure~~by us in ~~public~~the reports; ~~comply~~that ~~with~~we ~~applicable~~file ~~laws;~~or ~~ensure~~submit ~~prompt~~under ~~internal~~the ~~reporting~~Exchange ofAct ~~code~~is: ~~violations;~~(i) ~~and~~recorded, ~~provide~~processed, ~~accountability~~summarized ~~for~~and ~~adherence~~reported, towithin the ~~code.~~time ~~A copy~~periods ofspecified in the ~~code~~SEC’s rule ofand ~~ethics~~forms; isand ~~filed~~(ii) asaccumulated ~~Exhibit~~and ~~14.1~~communicated ~~with~~to our ~~Form~~management, ~~10-K/A-1~~including ~~filed~~our ~~with~~Chief ~~the~~Executive ~~Securities~~Officer and ~~Exchange~~Chief ~~Commission~~Financial Officer as appropriate to allow timely decisions regarding required disclosure. Based on that evaluation, the Chief Executive Officer and ~~September~~Chief 16Financial Officer concluded that, ~~2016~~as of April 30, 2020, these disclosure controls and procedures were not effective.

~~ITEM 11. EXECUTIVE~~Management’s ~~COMPENSATION~~Annual Report on Internal Control over Financial Reporting

~~The following~~Our ~~table~~management ~~sets~~is ~~forth~~responsible ~~the~~to ~~compensation~~establish ~~paid~~and maintain byadequate usinternal ~~for~~control ~~the~~over ~~last~~financial ~~two~~reporting. ~~fiscal~~Our ~~years~~Chief ~~ending~~Executive ~~April~~Officer 30and ~~for~~Chief ~~our~~Financial ~~sole~~Officer ~~officer.~~are ~~This~~responsible to ~~information~~design ~~includes~~or ~~the~~supervise ~~dollar~~a ~~value~~process ofthat ~~base~~provides ~~salaries,~~reasonable ~~bonus~~assurance ~~awards~~regarding ~~and~~the ~~number~~reliability of ~~stock~~financial ~~options~~reporting ~~granted,~~ and ~~certain~~the ~~other compensation,~~preparation ifof ~~any. The~~financial ~~compensation~~statements ~~discussed~~for ~~addresses~~external ~~all~~purposes ~~compensation~~in ~~awarded~~accordance ~~to,~~with ~~earned~~generally ~~by,~~accepted oraccounting ~~paid~~principles. The orpolicies ~~named~~and ~~executive officers.~~procedures include:

~~Summary Compensation~~● ~~Table~~maintenance of records in reasonable detail to accurately and fairly reflect the transactions and dispositions of assets,

(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)	(j)
Name and Principal		Salary	Bonus	Stock Awards	Option Awards	Non-Equity Incentive Plan Compensation	Change in Pension Value & Nonqualified Deferred Compensation Earnings	Total
Position	Year	($)	($)	($)	($)	($)	($)	($)
Zoltan Nagy	2020	0	0	0	0	0	0	0
President	2019	0	0	0	0	0	0	0

●

reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations of management and directors, and

~~We have~~● noreasonable ~~employment~~assurance ~~agreements~~regarding ~~with~~prevention ~~our~~or ~~sole~~timely ~~officer.~~detection Weof dounauthorized ~~not~~acquisition, ~~contemplate~~use ~~entering~~or ~~into~~disposition ~~any~~of ~~employment~~assets ~~agreements~~that ~~until~~could ~~such time~~have asa wematerial ~~begin~~effect ~~profitable~~on ~~operations~~our financial statements.

~~The~~Because of its inherent limitations, internal ~~compensation~~control ~~discussed~~over ~~herein~~financial ~~addresses~~reporting ~~all~~may ~~compensation~~not ~~awarded~~prevent ~~to,~~or ~~earned~~detect bymisstatements. Therefore, oreven ~~paid~~those tosystems ~~our~~determined ~~named~~to ~~executive~~be ~~officer. Further,~~effective can noprovide ~~compensation~~only ~~has~~reasonable ~~been~~assurance ~~paid~~of ~~subsequent~~achieving totheir ~~April~~control ~~30, 2020~~objectives.

~~There~~Our management, with the participation of our ~~are~~Chief noExecutive ~~other~~Officer ~~stock~~and ~~option~~Chief ~~plans~~Financial Officer, ~~retirement~~evaluated the effectiveness of our internal control over financial reporting as of the end of the period April 30, ~~pension~~2021. In making this assessment, orour ~~profit~~management ~~sharing~~used ~~plans~~the ~~for~~criteria set forth by the ~~benefit~~Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control – Integrated Framework. Based on this evaluation, our ~~sole~~Chief ~~officer~~Executive Officer and ~~director~~Chief Financial Officer concluded that, as of the end of the fiscal year April 30, 2021, our internal control over financial reporting were not effective at that reasonable assurance level. The following aspects of the ~~other~~Company ~~than~~were noted as ~~described~~potential ~~herein.~~material weaknesses:

~~Compensation~~ ● lack of ~~Directors~~an audit committee

~~The sole~~● ~~member~~lack of ~~our~~segregation ~~board~~ of directors is not compensated for his services as a director. The board has not implemented a plan to award options to our directors. There are no contractual arrangements with our sole director. We have no director’s service contracts. The following table sets forth compensation paid to our sole director from inception on April 24, 2013 to our year end on April 30, 2020. Since that time we have not paid any compensation to Mr. Nagy either as an executive officer or as a director.duties

7Changes in Internal Controls

~~Director~~There were no changes in our internal control over financial reporting during the year ended April 30, 2021 that have affected, or are reasonably likely to affect, our internal control ~~Compensation~~over ~~Table~~financial reporting.

(a)	(b)	(c)	(d)	(e)	(f)	(g)	(h)
	Fees Earned or Paid in Cash	Stock Awards	Option Awards	Non-Equity Incentive Plan Compensation	Change in Pension Value & Nonqualified Deferred Compensation Earnings	All Other Compensation	Total
Name	($)	($)	($)	($)	($)	($)	($)
Zoltan Nagy	0	0	0	0	0	0	0

ITEM 9B. OTHER INFORMATION

~~Long-Term Incentive Plan Awards~~ None.

~~We do not have any long-term incentive plans that provide compensation intended to serve as incentive for performance.~~5

~~Indemnification~~ PART III

~~Under our~~ITEM Articles of Incorporation and Bylaws of the corporation, we may indemnify an officer or director who is made a party to any proceeding, including a lawsuit, because of his position, if he acted in good faith and in a manner he reasonably believed to be in our best interest10. ~~We may advance expenses incurred in defending a proceeding. To the extent that the officer or director is successful on the merits in a proceeding as to which he is to be indemnified~~DIRECTORS, weEXECUTIVE ~~must~~OFFICERS ~~indemnify~~AND ~~him~~CORPORATE against all expenses incurred, including attorney’s fees. With respect to a derivative action, indemnity may be made only for expenses actually and reasonably incurred in defending the proceeding, and if the officer or director is judged liable, only by a court order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Nevada.GOVERNANCE

~~Regarding indemnification~~Our ~~for~~sole ~~liabilities~~director ~~arising~~will ~~under~~serve ~~the~~until ~~Securities~~his ~~Act~~successor is ofelected ~~1933,~~and asqualified. ~~amended,~~Our ~~which~~sole ~~may~~officer beis ~~permitted~~elected toby the board of directors orto ~~officers under~~a ~~Nevada~~term ~~law,~~of weone ~~are~~(1) ~~informed~~year ~~that,~~and inserves ~~the~~until ~~opinion~~his ofor ~~the~~his successor ~~Securities~~is ~~and~~duly ~~Exchange~~elected ~~Commission~~and qualified, ~~indemnification~~or until he or she is ~~against~~removed ~~public policy,~~from asoffice. ~~expressed~~The inboard ~~the~~of ~~Act~~directors ~~and~~has ~~is,~~no ~~therefore~~nominating, ~~unenforceable~~auditing or compensation committees.

~~ITEM 12.~~The ~~SECURITY~~name, ~~OWNERSHIP~~address, OFage ~~CERTAIN~~and ~~BENEFICIAL~~position ~~OWNERS~~of ~~AND~~our ~~MANAGEMENT AND~~present sole ~~RELATED~~officer ~~STOCKHOLDER~~and ~~MATTERS~~director is set forth below:

The following table sets forth, as of the date of this annual report, the total number of shares owned beneficially by our directors, officers and key employees, individually and as a group, and present owners of 5% or more of our total outstanding shares. The table also reflects what their ownership will be assuming completion of the sale of all shares in our public offering. The stockholders listed below have direct ownership of their shares and possesses sole voting and dispositive power with respect to the shares.

Name and Address	Age	Position(s)
Zoltan Nagy	56	president, principal executive officer, principal financial
1361 Peltier Drive		officer, principal accounting officer, secretary, treasurer
Point Roberts, Washington 98281		and sole member of the board of directors

Name and Address	Number of Shares		Percentage of Ownership
Maximum Ventures Holdings		7,470,000		6.18	%
Harmony Ridge Corp.		7,040,000		5.83	%
All others (2 persons)		14,510,000		12.01	%
Beneficial Ownership
Zoltan Nagy		100,000,000		82.75	%
1361 Peltier Drive
Point Roberts, WA 98281
All Officers and Directors as a Group (1 person)		100,000,000		82.75	%

The person named above has held his offices/positions since inception of our company and is expected to hold his offices/positions until the next annual meeting of our stockholders.

8Background of Our Sole Officer and Director

~~ITEM~~Since April 24, 2013, our inception, Zoltan Nagy has been our president, secretary, treasurer, principal financial officer, principal accounting officer and sole member of our board of 13directors. Since ~~CERTAIN~~March ~~RELATIONSHIPS~~24, ~~AND~~2011, ~~RELATED~~Mr. ~~TRANSACTIONS~~Nagy has been president, ~~AND~~secretary, ~~DIRECTOR~~treasurer, ~~INDEPENDENCE~~principal financial officer, principal accounting officer and sole member of our board of directors of Starflick.com our parent corporation. From August 30, 2007 to April 27, 2011, Mr. Nagy was president, chief executive officer, treasurer, secretary and a director of Raptor Technology Group, Inc., a Nevada corporation whose common stock is traded on the Bulletin Board under the symbol RAPT. Raptor Technology Group, Inc. is engaged in the business of fabrication of equipment. On October 10, 2014, Raptor’s Exchange Act registration was revoked by the SEC. The foregoing positions constituted Mr. Nagy’s principal occupations and employment during the past five years.

~~Since the~~None ~~fiscal~~of ~~year~~our ~~ended~~officer ~~April~~nor 30directors, ~~2016,~~promoters ~~Zoltan~~or control ~~Nagy,~~persons ~~CEO~~have ~~and~~been ~~Director,~~involved ~~has~~in ~~advanced~~ the ~~Company~~past ~~funds~~ten toyears ~~pay~~in ~~for~~any ~~general operating expenses. As~~ of ~~April~~the ~~30, 2020 and 2019, $94,354 and $62,510, respectively, is due to Mr. Nagy. The amount due is unsecured, non-interest bearing and due on demand.~~following:

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.

	(1)	Any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time;

	(2)	Any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);

	(3)	Being subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; or

	(4)	Being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

	2020		2019
Audit Fees	$	12,625	$	0
Audit-Related Fees		0		0
Tax Fees		0		0
All Other Fees	$	0	$	0

Compliance with Section 16(a) of the Exchange Act

~~Audit fees~~Section ~~represent~~16(a) ~~fees~~of ~~for~~the ~~professional~~Securities ~~services~~Exchange ~~rendered~~Act byof 1934 requires our ~~principal~~directors, ~~accountants~~executive ~~for~~officers ~~the~~and ~~audit~~persons who own more than ten percent of our ~~annual~~common ~~financial~~stock, ~~statements~~to file with the SEC initial reports of ownership and ~~review~~reports of ~~the~~changes ~~financial~~in ~~statements~~ownership ~~included~~of incommon ~~our~~stock. Officers, ~~Forms~~directors 10and ten-Qpercent or ~~services~~greater ~~that~~beneficial owners are ~~normally~~required ~~provided~~ by ~~our~~SEC ~~principal~~regulations ~~accountants in~~to ~~connection~~furnish us with ~~statutory~~copies of all Section 16(a) reports they file. Based upon a review of those forms and ~~regulatory~~representations ~~filings~~regarding orthe ~~engagements~~need for filing for the year ended April 30, 2021, we believe all necessary forms have been filed.

Audit-related fees represent professional services rendered for assurance and related services by the accounting firm that are reasonably related to the performance of the audit or review of our financial statements that are not reported under audit fees. 6

~~Tax fees~~Audit ~~represent~~Committee ~~professional~~Financial ~~services~~Expert ~~rendered by the accounting firm for tax compliance, tax advice, and tax planning.~~

~~All~~We do not have an audit committee financial expert. ~~other~~ We ~~fees~~do ~~represent~~not ~~fees~~have ~~billed~~an ~~for~~audit ~~products~~committee ~~and~~financial ~~services~~expert ~~provided~~because bywe believe the ~~accounting~~cost ~~firm~~related to retaining a financial expert at this time is prohibitive. Further, ~~other~~because ~~than~~we have no operations, at the ~~services~~present ~~reported~~time, ~~for~~ we believe the ~~other~~services ~~three~~of ~~categories~~a financial expert are not warranted.

9Audit Committee and Charter

~~PART~~Due to our size and scope of operations, we currently do not have an IVindependent audit committee in place.

~~ITEM 15.~~Code ~~EXHIBITS~~of Ethics

Exhibit		Document Description
31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

We have adopted a corporate code of ethics. We believe our code of ethics is reasonably designed to deter wrongdoing and promote honest and ethical conduct; provide full, fair, accurate, timely and understandable disclosure in public reports; comply with applicable laws; ensure prompt internal reporting of code violations; and provide accountability for adherence to the code. A copy of the code of ethics is filed as Exhibit 14.1 with our Form 10-K/A-1 filed with the Securities and Exchange Commission on September 16, 2016

10ITEM 11. EXECUTIVE COMPENSATION

~~SIGNATURES~~The following table sets forth the compensation paid by us for the last two fiscal years ending April 30 for our sole officer. This information includes the dollar value of base salaries, bonus awards and number of stock options granted, and certain other compensation, if any. The compensation discussed addresses all compensation awarded to, earned by, or paid or named executive officers.

~~Pursuant to~~Summary ~~the~~Compensation requirements of Section 13 or 15(d) the Securities Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on this October 30, 2020,Table

BLACK ROCK PETROLEUM COMPANY BY: /s/ Zoltan Nagy Zoltan Nagy President, Chief Executive Officer, Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

(a)	(b)		(c)		(d)		(e)		(f)		(g)		(h)		(j)
Name and Principal			Salary		Bonus		Stock Awards		Option Awards		Non-Equity Incentive Plan Compensation		Change in Pension Value & Nonqualified Deferred Compensation Earnings		Total
Position	Year		($)		($)		($)		($)		($)		($)		($)
Zoltan Nagy		2021		0		0		0		0		0		0		0
President		2020		0		0		0		0		0		0		0

~~Pursuant to~~We ~~the~~have ~~requirements~~no ofemployment ~~the~~agreements ~~Securities~~with ~~Exchange~~our ~~Act~~sole officer. ofWe ~~1934,~~do ~~this~~not ~~report~~contemplate ~~has~~entering ~~been~~into ~~signed~~any ~~below~~employment byagreements ~~the~~until ~~following~~such ~~persons~~time onas ~~behalf of~~we ~~the~~begin ~~registrant~~profitable ~~and in the capacities and on the date indicated~~operations.

Signature	Title	Date
/s/ Zoltan Nagy	President, Chief Executive Officer,	October 30, 2020
Zoltan Nagy	Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

The compensation discussed herein addresses all compensation awarded to, earned by, or paid to our named executive officer. Further, no compensation has been paid subsequent to April 30, 2021.

11There are no other stock option plans, retirement, pension, or profit sharing plans for the benefit of our sole officer and director other than as described herein.

Compensation of Directors

The sole member of our board of directors is not compensated for his services as a director. The board has not implemented a plan to award options to our directors. There are no contractual arrangements with our sole director. We have no director’s service contracts. The following table sets forth compensation paid to our sole director from inception on April 24, 2013 to our year end on April 30, 2021. Since that time we have not paid any compensation to Mr. Nagy either as an executive officer or as a director.

Director Compensation Table

(a)	(b)		(c)		(d)		(e)		(f)		(g)		(h)
	Fees Earned or Paid in Cash		Stock Awards		Option Awards		Non-Equity Incentive Plan Compensation		Change in Pension Value & Nonqualified Deferred Compensation Earnings		All Other Compensation		Total
Name	($)		($)		($)		($)		($)		($)		($)
Zoltan Nagy		0		0		0		0		0		0		0

Long-Term Incentive Plan Awards

We do not have any long-term incentive plans that provide compensation intended to serve as incentive for performance.

Indemnification

Under our Articles of Incorporation and Bylaws of the corporation, we may indemnify an officer or director who is made a party to any proceeding, including a lawsuit, because of his position, if he acted in good faith and in a manner he reasonably believed to be in our best interest. We may advance expenses incurred in defending a proceeding. To the extent that the officer or director is successful on the merits in a proceeding as to which he is to be indemnified, we must indemnify him against all expenses incurred, including attorney’s fees. With respect to a derivative action, indemnity may be made only for expenses actually and reasonably incurred in defending the proceeding, and if the officer or director is judged liable, only by a court order. The indemnification is intended to be to the fullest extent permitted by the laws of the State of Nevada.

Regarding indemnification for liabilities arising under the Securities Act of 1933, as amended, which may be permitted to directors or officers under Nevada law, we are informed that, in the opinion of the Securities and Exchange Commission, indemnification is against public policy, as expressed in the Act and is, therefore, unenforceable.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

Name and Address	Number of Shares		Percentage of Ownership
Beneficial Ownership
Zoltan Nagy		100,000,000		82.75	%
1361 Peltier Drive
Point Roberts, WA 98281

All Officers and Directors as a Group (1 person)		100,000,000		82.75	%

Since the fiscal year ended April 30, 2016, Zoltan Nagy, CEO and Director, has advanced the Company funds to pay for general operating expenses. As of April 30, 2020 and 2019, $94,354 and $62,510, respectively, is due to Mr. Nagy. The amount due is unsecured, non-interest bearing and due on demand.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.

	2021		2020
Audit Fees	$	15,000	$	12,625
Audit-Related Fees		0		0
Tax Fees		0		0
All Other Fees	$	0	$	0

Audit fees represent fees for professional services rendered by our principal accountants for the audit of our annual financial statements and review of the financial statements included in our Forms 10-Q or services that are normally provided by our principal accountants in connection with statutory and regulatory filings or engagements.

Tax fees represent professional services rendered by the accounting firm for tax compliance, tax advice, and tax planning.

All other fees represent fees billed for products and services provided by the accounting firm, other than the services reported for the other three categories.

PART IV

ITEM 15. EXHIBITS

Exhibit		Document Description
23.1		Consent of Gries & Associates, LLC
31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) the Securities Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on this August 31, 2022.

	BLACK ROCK PETROLEUM COMPANY

	BY:	/s/ Zoltan Nagy
		Zoltan Nagy
		President, Chief Executive Officer, Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated.

*Signature*	*Title*	*Date*

/s/ Zoltan Nagy	President, Chief Executive Officer,	August 31, 2022
Zoltan Nagy	Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

Filing Compare · Black Rock Petroleum Co