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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549****FORM 10-KSB**
:ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE    SECURITIES EXCHANGE ACT OF 1934
For the fiscal period ended December 31, 2002 

9 TRANSITION REPORT UNDER SECTION    13 OR 15(d) OF THE EXCHANGE ACT         For the transition period from    [ ] to [ ]
Commission File Number: **000-49768**
**BLACK GARDENIA CORP.(Exact name of small business issuer as    specified in its charter)**Nevada(State of Other Jurisdiction     incorporation or organization)**43-195-4778(I.R.S. Employer I.D. No.)**P.O. Box 741, Bellevue, Washington, 98009(Address of principal executive offices) **(425) 453-0355    (Issuer's telephone number) **N/A(Former name, former address and former fiscal    year, if changed since last report)** 

 

 

 

 **
 

Securities Registered under Section 12(b) of the Exchange Act: **None**

Securities Registered pursuant to Section 12(g) of the Act:**CommonStock**                                                                                         (Title Class)****
Check whether the Registrant (1) filed all reports required to be filed bySection 13 or 15(d) of the Exchange Act during the past 12 months (or for suchshorter 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 9        No
Check if there is no disclosure of delinquent filers pursuantto Item 405 of Regulation S-K (229.405 of this chapter) contained herein, and nodisclosure will be contained, to the best of the Registrant's knowledge, indefinitive proxy or information statements incorporated by reference in Part IIIof this Form 10-KSB or any amendment to this Form 10-KSB.                                                  : Yes9 No
State Registrant's revenues for its most recent fiscal year:**$0**
State the aggregate market value of the voting and non-votingcommon equity held by non-affiliates computed by reference to the price at whichthe common equity was sold, or the average bid and asked prices of such commonequity, as of a specified date within the past 60 days: **N/A****(ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THEPRECEDING FIVE YEARS)**
Check whether the Registrant has filed all documents andreports required to be filed by Section 12, 13 or 15(d) of the Exchange Actafter the distribution of securities under a plan confirmed by a court.**N/A**
Yes 9No 9**(APPLICABLE ONLY TO CORPORATE REGISTRANTS)**
State the number of shares outstanding of each of theRegistrant's classes of common stock, as of the latest practicable date.

5,000,000 common shares issued and outstanding as of    March 31, 2003

 
**DOCUMENTS INCORPORATED BY REFERENCE****None.**
Transitional Small Business Disclosure Format (Check one):

Yes 9No :
**TABLE OF CONTENTS****ITEM****PAGE**  FORWARD LOOKING INFORMATION1        PART I1 Item 1. Description of Business1  Formation1  Our Business1  Governmental Regulation2  Employees3  Reports to Securities Holders3 Item 2. Description of Property3 Item 3. Legal Proceedings4     Item 4. Submission of Matters to a Vote of Security Holders4  PART II4     Item 5. Market for Common Equity and Related Stockholders Matters4  General4      Dividend Policy4  Recent Sales of    Unregistered Securities4 Item 6.  Management Discussion and Analysis6  2002 Business Environment6  Plan of Operations6 Item 7. Financial Statements and Supplementary Data6 Item 8. Changes in and Disagreements with Accountants on    Accounting and Financial Disclosure6    PART III6 Item 9. Directors, Executive Officers, Promoters and    Control Persons6  Identification    of Directors and Executive Officers6  Significant Employees7  Involvement in Certain    Legal Proceedings7  Family Relationships7  Audit Committee Financial Expert7      Compliance with Section 16(a) of the Securities Exchange Act of 19348  Code of Ethics8 Item 10. Executive Compensation8  Summary of    Compensation for Executive Officers8  Stock Options/SAR Grants8  Long-Term Incentive Plans8  Compensation of Directors9      Employment Contracts and Termination of Employment or Change of Control9 Item 11. Security  Ownership  of  Certain     Beneficial  Owners and Management9  Equity Compensation Plan9      Security Ownership of Certain Beneficial Owners and Management10  Changes in Control10 Item 12. Certain Relationships and Related Transactions10   PART IV10 Item 13. Exhibits, Financial  Statement     Schedules, and Reports on Form 8-K10  Exhibits10  Reports of Form 8-K10 Item 14. Controls and Procedures11  Evaluation of    Disclosure Controls and Procedures11  Changes in internal controls11    FINANCIAL STATEMENTSF-1        SIGNATURES 
**FORWARD LOOKINGINFORMATION**
This annual report contains forward-looking statements as that term isdefined in the Private Securities Litigation Reform Act of 1995. Thesestatements relate to future events or our future financial performance. In somecases, you can identify forward-looking statements by terminology such as "may","will", "should", "expects", "plans", "anticipates", "believes", "estimates","predicts", "potential" or "continue" or the negative of these terms or othercomparable terminology. These statements are only predictions and involve knownand unknown risks, uncertainties and other factors, including the risks in thesection entitled "Risk Factors", that may cause our or our industry's actualresults, levels of activity, performance or achievements to be materiallydifferent from any future results, levels of activity, performance orachievements expressed or implied by these forward-looking statements.

Although we believe that the expectations reflected in the forward-lookingstatements are reasonable, we cannot guarantee future results, levels ofactivity, performance or achievements. Except as required by applicable law,including the securities laws of the United States, we do not intend to updateany of the forward-looking statements to conform these statements to actualresults.

**PART I
Item 1. Description of Business.
***Formation.

We were incorporated on February 9, 2000 in the State of Nevada, to engage inany lawful corporate undertaking, including, but not limited to, selectedmergers and acquisitions. 
***Our Business.

Black Gardenia has been in the developmental stage since inception and has nooperations to date. Other than issuing shares to its shareholders, BlackGardenia never commenced any operational activities. As such, Black Gardenia canbe defined as a "shell" or "blank check" company, whose sole purpose at thistime is to locate and consummate a merger or acquisition with a private entity.

We will attempt to locate and negotiate with a business entity for the mergerof that target business into the Company. In certain instances, a targetbusiness may wish to become a subsidiary of the Company or may wish tocontribute assets to the Company rather than merge. No assurances can be giventhat we will be successful in locating or negotiating with any target business.

Despite the recent tumultuous equity market conditions, management believesthat there are numerous companies seeking the perceived benefits of a publiclyregistered corporation. Such perceived benefits may include: 
Providing increased liquidity for its existing principals and    stockholders. 
Facilitating or improving the terms on which additional equity financing    may be sought. o Creating an "alternative currency" (i.e., publicly traded    shares) that can be used for acquisitions. 
Providing increased liquidity for incentive stock option plans or    similar employee benefit plans in order to attract and retain key employees.    
Providing an exit mechanism or retirement strategy for its owners.    Potentially, available business opportunities may occur in many different    industries and at various stages of development, all of which will make the    task of comparative investigation and analysis of such business    opportunities extremely difficult and complex. 

Black Gardenia has, and will continue to have, no capital withwhich to provide the owners of business opportunities with any significant cashor other assets which going public via an initial public offering would provide.There is, however, significant other benefits to going public through a mergeror 1

acquisition transaction with a blank check company such as ours as opposed toan initial public offering which management believes will make Black Gardeniaattractive to a potential merger or acquisition candidate, such as:
The costs are significantly less than the costs required for an initial    public offering.
The time required to complete a merger or acquisition transaction with a    blank check company is considerably less than for an initial public    offering.
Additional risks are involved in an initial public offering in that the    initial public offering may be withdrawn due to an unstable market condition    even after most of the up-front costs have been expended.
Initial public offerings generally require greater attention from top    management.
While an initial public offering requires a business to have a    relatively long and stable earnings history, the lack of an earnings history    does not normally keep a privately-held company from completing a merger or    acquisition transaction with a blank check company.
The privately-held company does not require an underwriter.
There is less dilution of ownership control.

The owners of the business opportunities will, however, incur significantlegal and accounting costs in connection with acquisition of a businessopportunity, including the costs of preparing Form 8-K's, 10-K's or 10-KSB's,agreements and related reports and documents. The *Securities Exchange Act of1934*, specifically requires that any merger or acquisition candidate complywith all applicable reporting requirements, which include providing auditedfinancial statements to be included within the numerous filings relevant tocomplying with the *Securities Exchange Act of 1934.*Nevertheless, theofficers and directors of Black Gardenia have not conducted market research andare not aware of statistical data which would support the perceived benefits ofa merger or acquisition transaction for the owners of a business opportunity.

Management believes that any transaction whether a merger or acquisition thatBlack Gardenia is most likely to engage in with a privately-held company willrequire Black Gardenia to issue a substantial majority of its voting commonstock to the owners of a privately-held company in exchange for all of theirshares held in the privately-held company. The transaction will effectivelyresult in the owners and management of the privately-held business having actualor effective operating control of Black Gardenia, with the existing stockholderof Black Gardenia continuing only as minority passive investor. This type oftransaction is popularly known as a "reverse merger" or "reverse acquisition."It is referred to as a reverse merger or reverse acquisition because, althoughfor legal purposes, Black Gardenia will acquire the privately-held company, thetransaction can be viewed as if Black Gardenia has been acquired by theprivately-held company due to the fact that the former owners of theprivately-held company will own a substantial majority of Black Gardenia'svoting common stock after the transaction.
***Governmental Regulation.
**Sarbanes-Oxley Act of 2002. On July 30, 2002, President Bush signedinto law the *Sarbanes-Oxley Act of 2002*, or the SOA. SOA imposes a widevariety of new requirements on both U.S. and non-U.S. companies, that file orare required to file periodic reports with the Securities and ExchangeCommission (the "SEC") under the *Securities Exchange Act of 1934*. Many ofthese new requirements will effect us and our board of directors. For instance,under SOA we are required to:

 o     

o      

o     

o     

o     form an audit committees in compliance with      SOA;       have our chief executive office and chief financial officer are required      to certify our financial statements;       ensure our directors and senior officers are required to forfeit all      bonuses or other incentive-based compensation and profits received from      the sale of our securities in the twelve month period following initial      publication of any of our financial statements that later require      restatement;       disclose any off-balance sheet transactions as required by SOA;       prohibit all personal loans to directors and officers;       insure directors, officers and 10% holders file their Forms 4's within two      days of a transaction;       adopt a code of ethics and file a Form 8-K when ever there is a change or      waiver of this code; and      insure our auditor is independent as defined by SOA.
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SOA has required us to review our current procedures and policies todetermine whether they comply with the SOA and the new regulations promulgatedthereunder. We will continue to monitor our compliance with all futureregulations that are adopted under the SOA and will take whatever actions arenecessary to ensure that we are in compliance. 
***Investment Company Act of 1940. Although we are subject toregulation under the *Securities Act of 1933*and the *SecuritiesExchange Act of 1934*, we believe Black Gardenia will not be subject toregulation under the *Investment Company Act of 1940*insofar as we do notbe engaged in the business of investing or trading in securities. In the eventthat we engage in a business combinations which result in us holding passiveinvestment interests in a number of entities, we could be subject to regulationunder the *Investment Company Act of 1940.*In such an event, we would berequired to register as an investment company and could be expected to incursignificant registration and compliance costs. We have obtained no formaldetermination from the Securities and Exchange Commission as to the status ofBlack Gardenia under the *Investment Company Act of 1940*and,consequently, any violation of such Act would subject us to material adverseconsequences. Black Gardenia presently believes it is exempt from the *Investment Company Act of 1940*via Regulation 3a-2 thereto. 
***Investment Advisor Act of 1940. We are not an "investmentadviser" under the *Federal Investment Adviser Act of 1940*, whichclassification would involve a number of negative considerations. Accordingly,we do not and will not furnish or distribute advice, counsel, publications,writings, analysis or reports to anyone relating to the purchase or sale of anysecurities within the language, meaning and intent of Section 2(a)(11) of the *Investment Adviser Act of 1940*, 15 U.S.C. 
***Employees.

We have no full time or part time employees. Harry Miller has agreed toallocate a portion of his time to our activities, without compensation. Weanticipate that our business plan can be implemented through the efforts ofHarry Miller, our President, who devotes up to 5% of his work week to ourbusiness affairs, consequent, conflicts of interest may arise with respect tothe limited time commitment by Mr. Miller. 

Harry Miller is currently involved with one other "blank check" company. Mr.Miller may, in the future, become involved with other companies who have abusiness purpose similar to our business plan. As a result, additional potentialconflicts of interest may arise in the future. 
***Reports to Securities Holders.

We are required to file annual reports on Form 10-KSB and quarterly reportson Form 10-QSB with the Securities Exchange Commission on a regular basis, andwill be required to timely disclose certain material events (e.g., changes incorporate control; acquisitions or dispositions of a significant amount ofassets other than in the ordinary course of business; and bankruptcy) in acurrent report on Form 8-K.

You may read and copy any materials we file with the Securities and ExchangeCommission at their Public Reference Room at 450 Fifth Street, N.W., Washington,D.C. 20549. You may obtain information on the operation of the Public ReferenceRoom by calling the SEC at 1-800-SEC-0330. Additionally, the SEC maintains anInternet site (http://www.sec.gov) that contains reports, proxy and informationstatements and other information regarding issuers that file electronically withthe SEC.
**Item 2. Description of Property.**
We currently maintain a mailing address at P.O. Box 741, Bellevue, Washington98009, which is the address of our President. We do not pay for the use of thismailing address. Black Gardenia does not believe that it will need to maintainan office at any time in the foreseeable future in order to carry out its planof operations.
**Item 3. Legal Proceedings.**
We were not a party to any legal or regulatory proceedings in the fiscal yearended 2002 nor are we aware of any such proceedings pending.

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**Item 4. Submissions of Matters to a Vote of SecurityHolders.**
No matter was submitted during the fourth quarter of our fiscal year to avote of our security holders through the solicitation of proxies or otherwise.
**PART II****Item 5. Market for Common Equity andRelated Stockholder Matters.
***General.

Our Common Stock is not listed on a public market. It isunlikely that our Common Stock will be accepted for trading on any exchange orquotation system until completion of a merger or acquisition. It is likely ifany such trading market developed it would be on one the over the countermarkets and be considered a "penny stock". There is no assurance that a tradingmarket will ever develop or, if such a market does develop, that it willcontinue. 

As of March 27, 2003, we have one stockholder of recordholding 5,000,000 common shares. 
***Dividend Policy.

We have not declared or paid any cash dividends sinceinception. Although there are no restrictions that limit our ability to paydividends on our common shares, we intend to retain future earnings, if any, foruse in the operation and expansion of our business and do not intend to pay anycash dividends in the foreseeable future. 
***RecentSales of Unregistered Securities.

On March 2, 2000, we issued 5,000,000 shares of our CommonStock to Harry Miller, our President, for an aggregate total of $500. We reliedon the exemption provided by Section 4(2) of the *Securities Act of 1933*,as amended, for the issuance of these securities. All of these shares are"restricted" shares as defined in Rule 144 under the *Securities Act of 1933*,as amended. These shares may not be offered for public sale except under Rule144, or otherwise, pursuant to *Securities Act of 1933*.
**Item 6. Management Discussion andAnalysis.
***2002 Business Environment.

The equity markets in 2002 were volatile to say the least.Given the market uncertainty it was difficult for many new and establishedcompanies to raise capital. Accounting scandals, new regulatory requirements,September 11th and concerns about America going war added to thetension in the securities market place. As a result, the interest becoming apublic either through an initial public offering or through a merger with areporting company was diminished in 2002 over previous years. Many in thesecurities market anticipate that the markets will remain volatile in 2003. Ifthat is the case it may be that we will be unable to complete a merger oracquisition with a suitable business candidate this year despite ourinvestigation of interested parties.
***Plan of Operations.

Our business purpose is to seek, investigate and, if suchinvestigation warrants, merge or acquire an interest in business opportunitiespresented to us by persons or companies who or which desire to seek theperceived advantages of a *Securities Exchange Act of 1934*registeredcorporation. We have not restricted our search to any specific business,industry, or geographical location and we may participate in a business ventureof virtually any kind or nature. This discussion of the proposed business ispurposefully general and is not meant to be restrictive of our virtuallyunlimited discretion to search for and enter into potential businessopportunities. We may seek a business opportunity with entities which haverecently commenced operations, or which wish to utilize the public marketplacein order to raise additional capital in order to expand into new products ormarkets, to develop a new product or service, or for other corporate purposes.We may acquire assets and establish wholly-owned subsidiaries in variousbusinesses or acquire existing businesses as subsidiaries.

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Mr. Miller has limited experience in managing companiessimilar to Black Gardenia and shall rely upon his own efforts in accomplishingthe business purposes of Black Gardenia. It is not anticipated that any outsideconsultants or advisors will be utilized by Black Gardenia to effectuate itsbusiness purposes described herein. However, if Black Gardenia does retain suchan outside consultant or advisor, any cash fee earned by such party will need tobe paid by the prospective merger/acquisition candidate, as Black Gardenia hasno cash assets with which to pay such obligation. There have been no contractsor agreements with any outside consultants and none are anticipated in thefuture.
**Marketing. Mr. Miller has contacted a couple ofbroker-dealer, venture capitalist and other members of the financial communitywho he had a pre-existing relationship and who were likely to have clients,associates and contacts interested in a blank check company such as BlackGardenia. To date, Mr. Miller has reviewed the business plans and met theprincipals of at least two potential reverse merger/acquisition candidates. Heis currently in continued discussions with one of these groups. Despite thesepreliminary discussions, we cannot be certain that Mr. Miller's efforts will infact result in Black Gardenia being presented with a suitable privately-heldcompany seeking to consummate a reverse merger/acquisition transaction.
**Evaluation of Acquisition Opportunities. Mr. Millerhas obtained from potential private company candidates, and intends to requestin the future, that we be provided with written materials regarding theprivately-held company, prior to considering a reverse merger/acquisitiontransaction with that company. We request or will request such items as:
a description of products, service and company history; management resumes;**audited** financial information;available projections with related assumptions upon which    they are based;an explanation of proprietary products and services;evidence of existing patents, trademarks or service marks    or rights thereto;present and proposed forms of compensation to management;a description of transactions between the privately-held    company and its affiliates during relevant prior periods;a description of present and required facilities;an analysis of risks and competitive conditions;a financial plan of operation and estimated capital    requirements;audited financial statements; andother information deemed relevant.
Mr. Miller will endeavour to personally meet with managementand key personal of companies which are a serious candidate for concluding areverse merger or acquisition. Black Gardenia will also attempt to obtainindependent analysis or verification of certain information provided, checkreferences of management and key personnel, and take other reasonableinvestigative measures, to the extent of Black Gardenia's limited financialresources. Black Gardenia will not acquire or merge with any company for whichcurrent audited financial statements cannot be obtained prior to or within areasonable period of time after closing of the proposed transaction. 

Mr. Miller intends to take into consideration the followingfactor when analyzing a company for its potential as a reversemerger/acquisition candidate:
Potential for growth, indicated by new technology,    anticipated market expansion or new products.Competitive position as compared to other companies of    similar size and experience within the privately-held company's industry    segment as well as within the industry as a whole.Strength and diversity of management, either in place or    scheduled for recruitment.Capital requirements and anticipated availability of    required funds, to be provided by us or from operations, through the sale of    additional securities, through joint ventures or similar arrangements or    from other sources.The extent to which the business of the privately-held    company can be advanced.The regulatory environment within the privately-held    company's industry. The market performance of equity securities of similarly    situated companies in the privately-held company's industry. Reputation of owners, principals and/or managers for    complying with and not violating federal and/or state securities laws.
5

The time, effort and expense required to evaluate aprivately-held company for a reverse merger/acquisition transaction with BlackGardenia and to effectuate such a transaction cannot be predicted with anydegree of accuracy. Black Gardenia does not have any full-time employees and Mr.Miller, the sole unpaid employee of Black Gardenia, is not required to devoteany specific amount of time to the business of Black Gardenia.

Black Gardenia does not intend to merge with or acquire abusiness or company in which Mr. Miller has directly or indirectly, an ownershipinterest. 
**Treatment of Reverse Merger/Acquisition Transaction.The Securities and Exchange Commission considers a reverse merger/acquisitiontransaction to be a capital transaction in substance, rather than a businesscombination. That is, the transaction will be equivalent to the issuance ofstock by the privately-held company for the net monetary assets of BlackGardenia, accompanied by a recapitalization. As a result, the post-reversemerger/acquisition comparative historical financial statements for BlackGardenia will be those of the privately-held company, with appropriate footnotedisclosure concerning the changes in the capital structure of the privately-heldcompany effected at the reverse merger/acquisition transaction date.
**Cost Projections. It is anticipated that BlackGardenia will incur nominal expenses in the implementation of its business plan.Our main cost is related to compliance with our ongoing reporting issuerobligations with the Securities and Exchange Commission. Because Black Gardeniahas no capital with which to pay these anticipated expenses, Harry Miller hasagreed to pay these charges with his personal funds. Any monies loaned to BlackGardenia by Mr. Miller will be unsecured and non- interest bearing. We expectthat any loans made to us by Mr. Miller will be repaid from cash generated fromour operations after we have merged or acquired a privately held company. MrMiller has agreed that the repayment of any loans made by him to Black Gardeniawill not impede, or be made conditional in any manner, to consummation of aproposed transaction. 
**Competition. We will compete with other blankcheck companies that have a business objective similar to ours. Some of ourcompetitors are the remains of failed or discontinued businesses. As failed ordiscontinued businesses, these blank check companies have ceased theirday-to-day operations but have maintained their public corporate structure. Someof our competitors are blank check companies that publicly distributed sharesunder Rule 419 of the *Securities Exchange Act of 1934.*Some of ourcompetitors file reports with the Securities and Exchange Commission, and somedo not. Some of our competitors have securities that trade in theover-the-counter securities markets, and some do not. A number of ourcompetitors are managed by established venture capitalist and financial concernswhich have significantly greater financial and personnel resources and technicalexpertise than Black Gardenia or Mr. Miller. We believe Black Gardenia willremain an insignificant participant among the companies which engage in theacquisition of business opportunities. In view of Black Gardenia's combinedextremely limited financial resources and limited management availability, BlackGardenia will continue to be at a significant competitive disadvantage comparedto Black Gardenia's competitors.
**Item 7. Financial Statements.

The financial statements and schedules that constitute Item 7of Form 10-KSB are included in immediately following Item 14 below. 
**Item 8. Changes In and DisagreementsWith Accountants on Accounting and Financial Disclosure.**
We have had no change in, or disagreements with, ourprincipal independent accountant during our past two fiscal years.
**PART III****Item 9. Directors and Executive Officersof the Registrant*****Identification of Directors and Executive Officers.

The following table sets forth the names of allcurrent directors and executive officers of the Company. These persons willserve until the next annual meeting of the stockholders or until theirsuccessors are elected or appointed and qualified, or their prior resignation ortermination.

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**Name****Age**Position with the Company****Date Position First Held**Harry Miller
68Chief Executive Officer, Chief      Financial Officer, President, Secretary, Treasurer and DirectorFeb. 9, 2000
The principal occupation and business experience during the last five yearsfor each of our present directors and executive officers are as follows: 
**Harry Miller, Chief Executive Officer, Chief Financial Officer, President,Secretary, Treasurer and Director. Mr. Miller brings years of experiencein starting new enterprises having spent the last thirty years in forming manycompanies and providing consulting services to a variety of businesses. Many ofthese companies were in the medical products and health care industries.Currently he is associated with Eastside Mortgage, LLC. of Bellevue, Washingtonwhere he maintains a real estate license and analyzes funding proposals,primarily construction loans for his investment portfolio and that of theprincipal of the firm. In 1991, Mr. Miller established Solar Health Care ofFlorida investing in the Medicaid HMO industry. As CEO, Mr. Miller developed ourbusiness plan of Solar Health Care of Florida that included leasing officespace, preparing and filing the complex application to the state, hiring staffand negotiating the purchase of an existing HMO. During the subsequent five yearperiod, Mr. Miller entered into a contractual arrangement to provide medicalcare to over 8,000 patients. At the end of his tenure intense competitivepressures caused the company to be wound up.. Mr. Miller is concurrently thePresident, Chief Executive Officer, Secretary and Treasurer of CoronationAcquisition Corp., a second blank check company; Medina Coffee, Inc., adevelopment stage specialty coffee cart company; and DentalServ.Com, adevelopment stage company focussed on providing management software to dentaloffices.
***Significant Employees.

We have no employees who are not executive officers, but who are expected tomake a significant contribution to our business.
***Involvement in CertainLegal Proceedings.

During the past five years, Mr. Miller, our sole director and officer has notbeen:
a general partner or executive officer of any business against which any    bankruptcy petition was filed, either at the time of the bankruptcy or two    years prior to that time;
convicted in a criminal proceeding or named subject to a pending    criminal proceeding (excluding traffic violations and other minor offenses);
subject to any order, judgment or decree, not subsequently reversed,    suspended or vacated, of 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
found by a court of competent jurisdiction (in a civil action), the    Securities and Exchange 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.

***Family Relationships.

Not Applicable.
***Audit Committee Financial Expert.

We do not have an audit committee financial expert serving on the Board ofDirectors or an audit committee. We do not believe that the addition of such anexpert would add anything meaningful to our company at this time. It is alsounlikely we would be able to attract an independent financial expert to serve onour Board of Directors at this stage of our development. In order to entice sucha director to join our Board of Directors we would probably need to acquiredirectors' errors and omission liability insurance and provide some form ofmeaningful compensation to such a director; two things we are unable to affordat this time.

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***Compliance with Section 16(a) of the Securities Exchange Act of 1934.

Under the securities laws of the United States, our directors, executiveofficers (and certain other officers) and any persons holding more than 10% ofour outstanding voting securities are required to report their ownership in oursecurities and any changes in that ownership to the Securities and ExchangeCommission. Based solely upon the our reliance on the verbal and writtenrepresentations of our directors, and officers, we believe we are in compliancewith Section 16(a) of the *Securities Exchange Act of 1934.**Code of Ethics.

We do have adopted a Code of Ethics which has been filed with this Form10-KSB. Our Code of Ethics replaces our previous Conflict of Interest Guidelineand applies to our sole director and officer and has been signed by him. Thepublic may obtain a copy of our Code of Ethics on written request without chargeat Black Gardenia Corp. P.O. Box 741, Bellevue, Washington, 98009. 
**Item 10. Executive Compensation.
***Summary ofCompensation of Executive Officers.

The following table summarizes the compensation paid to our President andChief Executive Officer during the last three complete fiscal years. No otherofficer or director received annual compensation in excess of $100,000 duringthe last three complete fiscal years.
**SUMMARY COMPENSATION TABLE**Name and Principal Position****Year****Annual Compensation****Long Term Compensation****All Other Compen- sation**  **Salary****Bonus****Other Annual Compen- sation****Awards****Payouts**      **Securities Under Options/ SARs Granted****Restricted Shares or Restricted Share      Units****LTIP Payouts** Harry Miller President, CEO and Director2002      2001      2000Nil      Nil      NilNil      Nil      NilNil      Nil      NilNil      Nil      NilNil      Nil      NilNil      Nil      NilNil      Nil      Nil***Stock Options/SAR Grants.***
No grants of stock options or stock appreciation rights were made during thefiscal year ended December 31, 2002 to our named executive officers or any otherparties.
***Long-Term Incentive Plans.

There are no arrangements or plans in which we provide pension, retirement orsimilar benefits for directors or executive officers, except that our directorsand executive officers may receive stock options at the discretion of our boardof directors. We do not have any material bonus or profit sharing plans pursuantto which cash or non-cash compensation is or may be paid to our directors orexecutive officers, except that stock options may be granted at the discretionof our board of directors.

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***Compensation of Directors.

No cash compensation was paid to our sole director for this director'sservices as a director during the fiscal year ended December 31, 2002. We haveno standard arrangement pursuant to which our directors are to be compensatedfor their services in their capacity as directors except for the granting fromtime to time of incentive stock options. The board of directors may awardspecial remuneration to any director undertaking any special services on behalfof our company other than services ordinarily required of a director. Other thanindicated below, no director received and/or accrued any compensation for hisservices as a director, including committee participation and/or specialassignments.
***Employment Contracts and Termination of Employment or Change of Control***
We have no plans or arrangements in respect of remuneration received or thatmay be received by our executive officers to compensate such officers in theevent of termination of employment (as a result of resignation, retirement,change of control) or a change of responsibilities following a change ofcontrol, where the value of such compensation exceeds $60,000 per executiveofficer.
**Item 11. Security Ownership of Certain BeneficialOwners and Management.
*Equity Compensation Plan.

We do not have any securities authorized for issuance under any equitycompensation plans. 
***Security Ownership of Certain Beneficial Owners and Management.

The following table sets forth certain information as of March 31, 2003regarding the beneficial ownership of our common stock by (i) each stockholderknown by us to be the beneficial owner of more than 5% of our common stock, (ii)by each of our directors and executive officers and (iii) by all of ourexecutive officers and directors as a group. Each of the persons named in thetable has sole voting and investment power with respect to common stockbeneficially owned.

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** Name and Address    of Beneficial Owner****Amount and Nature of Beneficial Ownership****Percentage of Class**Harry Miller    401 Detwiller Lane    Bellevue, WA 98004
5,000,000    (Restricted securities as defined in the*Securities Act of 1933*)
100%All officers and directors    as a group (1 person). 
5,000,000    (Restricted securities as defined in the*Securities Act of 1933*)
100%***Changes in Control.

Mr. Miller, our President, has been approached by a Korean corporationinterested in merging directly or indirectly through a North American subsidiarycompany with Black Gardenia Corp. Mr. Miller has been in extended discussionswith the principals for this group. No formal agreement or letter of intent hasbeen signed with any party and there can be no guarantee an agreement will bereached between the parties. If the parties agree to proceed Mr. Miller expectsthe transaction to be completed sometime in 2003.
**Item 12. Certain Relationships and Related Transactions**
As of December 31, 2002, Harry Miller our President has loaned us a total of$ 2,470. This loan is unsecured, is due on demand and does not bear interest.There have been no other related party transactions, or any other transactionsor relationships required to be disclosed pursuant to Item 404 of RegulationS-B. 
**PART IV****Item 13. Exhibits, Financial Statement Schedules, andReports on Form 8-K.
***Exhibits*
Exhibit Number        **Exhibit Title**
3.1                Articles of Incorporation as Amended (incorporated by reference from our Form10-SB Registration Statement, filed April 30, 2002)3.2                Articles of Amendment (incorporated by reference from our Form 10-SB, filedApril 30, 2002)3.3                Bylaws (incorporated by reference from our Form 10-SB Registration Statement,filed April 30, 2002)14.                Code of Ethics99.a              Section 302 Certificate of CEO99.b              Section 302 Certificate of CFO99.c              Section 906 Certificate of CEO and CFO
***Reports of Form 8-K.

None.

10
**Item 14. Controls and Procedures.
***Evaluation ofDisclosure Controls and Procedures.

Our Chief Executive Officer and Chief Financial Officer have evaluated theeffectiveness of our disclosure controls and procedures (as defined in Rules13a-14 and 15d-14 of the Securities Exchange Act of 1934, as amended) as of adate within ninety days of the filing date of this annual report on Form 10-KSB.Based upon their evaluation, the Chief Executive Officer and Chief FinancialOfficer have concluded that our disclosure controls and procedures areeffective. 
***Changes in internal controls.

There were no significant changes in the Company's internal controls or inany factors that could significantly affect internal controls subsequent to thedate of the Chief Executive Officer and the Chief Financial Officer'sevaluation.

11
**FINANCIAL STATEMENTS

 

BLACK GARDENIA CORP.(A DEVELOPMENT STAGE COMPANY)

 

FINANCIAL STATEMENTS

DECEMBER 31, 2002 AND 2001

BLACK GARDENIA CORP. 

 

TABLE OF CONTENTS                                         **PAGE #**
Independent Auditor's Report                                             1

Financial Statements

Balance Sheet                                                             2

Statement of Operations                                              3

Statement of Stockholders' Equity                               4

Statement of Cash Flows                                             5
****
Notes of Financial Statements                                          6 - 7
****
GEORGE STEWART, CPA2301 SOUTH JACKSON STREET, SUITE 101-GSEATTLE, WASHINGTON 98144(206) 328-8554 FAX(206) 328-0383** 
INDEPENDENT AUDITORS REPORT

 **
To the Board of Directors

Black Gardenia, Corp.

Bellevue, Washington

I have audited the accompanying balance sheets of Black Gardenia, Corp.

(A Development Stage Company) as of December 31, 2002 and 2001, and therelated statements of operations, stockholders' equity and cash flows for theyear ended December 31, 2002 and 2001 and February 9, 2000 (inception), toDecember31, 2002. These financial statements are the responsibility of theCompany's management. My responsibility is to express an opinion on thesefinancial statements based on my audit.

I conducted my audit in accordance with generally accepted auditing standardsin the United States. Those standards require that I plan and perform the auditto obtain reasonable assurance about whether the financial statements are freeof material misstatement. An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements. An auditalso includes assessing the accounting principles used and significant estimatesmade by management, as well as evaluating the overall financial statementpresentation. I believe that my audit provides a reasonable basis for myopinion.

In my opinion, the financial statements referred to above present fairly, inall material respects, the financial position of Black Gardenia, Corp., (ADevelopment Stage Company) as of December 31, 2002 and 2001, and the results ofits operations and cash flows for the years ended December 31, 2002 and 2001 andFebruary 9, 2000 (inception), to December 31, 2002 in conformity with generallyaccepted accounting principles.

The accompanying financial statements have been prepared assuming the Companywill continue as a going concern. As discussed in Note #4 to the financialstatements, the Company has had no operations and has no established source ofrevenue. This raises substantial doubt about its ability to continue as a goingconcern. Management's plan in regard to these matters is also described in Note#4. The financial statements do not include any adjustments that might resultfrom the outcome of this uncertainty.
** **
s/ George Stewart

March 25, 2003

F-1
**Black Gardenia Corp.
(A Development Stage Company)       
Balance Sheet       Assets
December  
December    
31, 2002 
31, 2001 Current Assets  Cash
$                   -  
$                   -      ****                                Total Current Assets
0  
0    
    Other Assets
0  
0     **** ****                                TOTAL ASSETS
$                   - 
$                   - ********       Liabilities and Stockholders' Equity           Current Liabilities    Officers Advances (Note #6)
$       2,470  
$                80  Accounts Payable
422  
0     **** **** Total Current Liabilities
2,892  
80         Stockholder's Equity    Common stock, $.00001 par value, authorized    100,000,000 shares; 5,000,000 shares issued    and outstanding at December 31, 2002 and    December 31, 2001 respectively
50  
50  Additional paid in capital
450  
450  Deficit accumulated during the development          stage
(3,392) 
(580)    **** **** Total Stockholder's Equity (Deficit)
(2,892) 
(80)               TOTAL LIABILITIES AND    STOCKHOLDER'S EQUITY (DEFICIT)
$                   - 
$                  - 
See notes to financial statements
F- 2
** 
Black Gardenia Corp.
(A Development Stage Company)              
Statement of Operations      
February 9, 2000  
Year Ended 
Year Ended 
(inception)  
Dec 31, 
Dec 31, 
to Dec 31,  
2002 
2001 
2002   **** ****      Income     

Revenue
$                      -  
$                    -  
$                        -              Expenses     
                             General and Administrative
2,812 
0 
3,392  **** **** ****
                             Total Expenses
2,812 
0 
3,392       
                             Net Loss
$        (2,812)
$                    - 
$               (3,392)       Net      Loss per share     Basic      and diluted
($0.0006) 
$                    -  
$        (0.0007)                    Weighted average number of      common shares outstanding
5,000,000
5,000,000
5,000,000       
See notes to financial statements

F- 3

Black Gardenia Corp.
(A Development Stage Company)         
Statement of Stockholder's Equity                          
Deficit      
  
accumulated  
Common Stock 
Additional 
during   
Paid-in development  
Shares 
Amount 
capital 
stage              March 2, 2000        issued for cash 
5,000,00 
$                 50  
$                450  
$                     -                   Net loss year      ended        December 31, 2000       
(580)               Balance December 31, 2000
5,000,00
50
450
$         (580)****************         Net loss year      ended        December 31, 2001       
0                Balance December 31, 2001
5,000,000
$                 50 
$                450 
$         (580)****************         Net loss year      ended        December 31, 2002       
(2,812)               Balance December 31, 2002
5,000,000
$                 50 
$                450 
$       (3,392)         
See notes to financial statements
F- 4
**Black Gardenia Corp.
(A Development Stage Company)              
Statement of Cash Flows             
February 9, 2000  
Year Ended 
Year Ended 
(inception)  
Dec 31, 
Dec 31, 
to Dec 31,  
2002 
2001 
2002   **** ****Cash Flows from Operating Activities            
                           Net (Loss)
$      (2,812) 
$                      
$      (3,392)       
                           Adjustments to reconcile net loss to cash      
                           (used) in operating activities            
                          Changes in assets and liabilities     
                          Accounts Payable
0  
0  
0 
                          Officers Notes Payable
2,390  
0  
2,470 
                          Officers Advances Payable
422 
0 
422     
                          Net Cash (used) in operating results
0  
0  
(500)           Cash flows from Financing Activities     
                          Proceeds from issuance of common stock
0  
0  
500            Net increase (decrease) in cash
0  
0  
0        Cash at Beginning of Period
0  
0  
0     Cash at End of Period
$                     - 
$                  - 
$                    - 
See notes to financial statements
F- 5
**BLACK GARDENIA CORP.(A DEVELOPMENT STAGE COMPANY)NOTES TO FINANCIAL STATEMENTSDecember 31, 2002 and 2001

Note 1 - History and Organization of the Company**
The Company was organized February 9, 2000, under the laws of the State ofNevada as Medina Copy, Inc. The company currently has no operations and, inaccordance with SFAS # 7, is considered a development stage company.

On March 2, 2000, the Company issued 5,000,000 shares of its $0.00001 parvalue common stock for cash of $ 500. 
**Note 2 - Accounting Policies and Procedures

The company has not determined its accounting policies and procedures,except as follows:

The company uses the accrual method of accounting.

Earnings per share is computed using the weighted average number of shares ofcommon stock outstanding.

The Company has not yet adopted any policy regarding payment of dividends. Nodividends have been paid since inception.

In April 1998, the American Institute of Certified Public Accountant's issuedStatement of Position 98-5 ("SOP 98-5"), Reporting on the Costs of Start-upActivities which provides guidance on the financial reporting of start-up costsand organization costs. It requires costs of start-up activities andorganization costs to be expensed as incurred. SOP 98-5 is effective for fiscalyears beginning after December 15, 1998, with initial adoption reported as thecumulative effect of a change in accounting principle.

The preparation of financial statements in conformity withgenerally accepted accounting principles requires management to make estimatesand assumptions that affect the reported amounts of assets and liabilities atthe date of the financial statements and the reported amounts of revenue andexpenses during the reporting period. Actual results could differ from thoseestimates. 

F- 6
**Note 3 - Warrants and Options**
There are no warrants or options outstanding to issue any additional sharesof common stock of the Company. 
**Note 4 - Going Concern**
The company's financial statements are prepared using the generally acceptedaccounting principles applicable to a going concern, which contemplates therealization of assets and liquidation of liabilities in the normal course ofbusiness. However, the Company has no current source of revenue. Withoutrealization of additional capital, it would be unlikely for the Company tocontinue as a going concern. It is management's plan to seek additional capitalthrough further equity financing's and seeking necessary bank loans.
**Note 5 - Related Party Transactions**
The Company neither owns nor leases any real or personal property. Officeservices are provided without charge by Harry Miller, the sole officer anddirector of the Company. Such costs are immaterial to the financial statementsand accordingly, have not been reflected therein. The sole officer and directorof the Company is involved in other business activities and may, in the future,become involved in other business opportunities. If a specific businessopportunity becomes available, he may face a conflict in selecting between theCompany and his other business interests. The Company has not formulated apolicy for the resolution of such conflicts. 
**Note 6 - Officers Advances**
While the Company is seeking additional capital, an officer of the Companyhas advanced funds to the Company to pay for any costs incurred by it. Thesefunds are interest free. The balances due Mr. Miller were $ 2470 and $ 80 onDecember 31, 2002 and December 31, 2001 respectively. 

F-7
**SIGNATURES**
Pursuant to the requirements of Section 13 or 15(d) of the *SecuritiesExchange Act of 1934*, the registrant has duly caused this report to besigned on its behalf by the undersigned, thereunto duly authorized.

 
**BLACK GARDENIA CORP.**
 

/s/ Harry Miller

By: _____________________________Harry Miller, PresidentDate: March 31, 2003

 

In accordance with the *Securities Exchange Act of 1934*, this reporthas been signed below by the following persons on behalf of the registrant andin the capacities and on the dates indicated.

 

/s/ Harry Miller

By: _____________________________Harry Miller, President and CEO/DirectorDate: March 27, 2003

/s/ Harry MillerBy: _____________________________Harry Miller, Chief Financial OfficerDate: March 31, 2003

 

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