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



☐

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)

783-9664

(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 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 30, 2020, 120,850,000 shares of the registrant’s common stock were outstanding.






















TABLE

OF CONTENTS



|              | Page                                                                                                     
|------------- | ---------------------------------------------------------------------------------------------------------
|              |                                                                                                          
|PART I        |                                                                                                          
|              |                                                                                                          
|Item 1.       | Business.                                                                                                
|Item 1A.      | Risk Factors.                                                                                            
|Item 1B.      | Unresolved Staff Comments.                                                                               
|Item 2.       | Properties.                                                                                              
|Item 3.       | Legal Proceedings.                                                                                       
|Item 4.       | Mine Safety Procedures.                                                                                  
|              |                                                                                                          
|PART II       |                                                                                                          
|              |                                                                                                          
|Item 5.       | Market for Our Common Equity, Related Stockholder Matters and

    Issuer Purchases of Equity Securities.
|Item 6.       | Selected Financial Data.                                                                                 
|Item 7.       | Management’s Discussion and Analysis of Financial Condition

    and Results of Operation.               
|Item 7A.      | Quantitative and Qualitative Disclosures About Market Risk.                                              
|Item 8.       | Financial Statements and Supplementary Data.                                                             
|Item 9.       | Changes in and Disagreements With Accountants on Accounting and

    Financial Disclosure.               
|Item 9A.      | Controls and Procedures.                                                                                 
|Item 9B.      | Other Information.                                                                                       
|              |                                                                                                          
|PART III      |                                                                                                          
|              |                                                                                                          
|Item 10.      | Directors, Executive Officers and Corporate Governance.                                                  
|Item 11.      | Executive Compensation.                                                                                  
|Item 12.      | Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters           
|Item 13.      | Certain Relationships and Related Transactions, and Director

    Independence.                          
|Item 14.      | Principal Accountant Fees and Services.                                                                  
|              |                                                                                                          
|PART IV       |                                                                                                          
|              |                                                                                                          
|Item 15.      | Exhibits and Financial Statement Schedules.                                                              
|              |                                                                                                          
|Signatures    | 11                                                                                                       
|              |                                                                                                          
|Exhibit Index |                                                                                                          





i







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 (604783-9664

and our registered agent for service of process is the National Registered Agents Inc. of NV, located at 1000 East William Street,

Suite 204, Carson City, Nevada 89701. 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.





1







ITEM

3. LEGAL PROCEEDINGS.



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 its operations or assets, or by or against any of the Company’s officers,

directors, or affiliates.



ITEM

4. MINE SAFETY DISCLOSURE.



Not

applicable.



PART

II



ITEM

5. MARKET FOR OUR COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES.



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 and 2019.





2







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



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.



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



We

have not yet recognized any revenue as of April 30, 2020.



For

the year ended April 30, 2020 our net loss was $27,389 compared to $2,315 for the year ended April 30, 2019. 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.







3







Liquidity

and Capital Resources



As

of April 30, 2020, we have no available cash, liabilities of $100,365 and an accumulated deficit of $118,698. During the year

ended April 30, 2020 we used $25,224 of cash. For the year ended April 30, 2019, we used $405 of cash for operating activities.



During

the year ended April 30, 2020, we received $25,219 from financing activities compared to $410 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.



4







ITEM

8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.



BLACK

ROCK PETROLEUM COMPANY



FOR

THE YEARS ENDED APRIL 30, 2020 AND 2019



INDEX

TO FINANCIAL STATEMENTS

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



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 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

and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United States 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
|-------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                               
|                                                                                                                               
|ASSETS                                                                                                                         
|Current

    Assets:                                                                                                           
|Cash                                                                                                                           
|Total

    Current Assets                                                                                                      
|Total

    Assets                                                                                                              
|LIABILITIES

    AND STOCKHOLDERS’ DEFICIT                                                                                     
|Current

    Liabilities:                                                                                                      
|Accounts

    payable                                                                                                          
|Loan

    payable                                                                                                              
|Due

    to a related party                                                                                                    
|Total

    Current Liabilities                                                                                                 
|Total

    Liabilities                                                                                                         
|                                                                                                                               
|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                  
|Additional

    paid in capital                                                                                                
|Accumulated

    deficit                                                                                                       
|Total

    stockholders’ deficit                                                                                               
|TOTAL

    LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                               





The

accompanying notes are an integral part of these financial statements.



F-3







|BLACK

                                         ROCK PETROLEUM COMPANY STATEMENTS

                                         OF OPERATIONS
|-----------------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                                         
|                                                                                                                                         
|Operating

    Expenses:                                                                                                                 
|General

    and administrative                                                                                                          
|Total operating

    expenses                                                                                                            
|                                                                                                                                         
|Loss

    from operations                                                                                                                
|                                                                                                                                         
|Other

    expense:                                                                                                                      
|Interest

    expense                                                                                                                    
|Total

    other expense                                                                                                                 
|                                                                                                                                         
|Net

    loss before provision for income taxes                                                                                          
|Provision

    for income taxes                                                                                                          
|Net

    Loss                                                                                                                            
|                                                                                                                                         
|Loss

    per share, basic and diluted                                                                                                   
|                                                                                                                                         
|Weighted

    average shares outstanding, basic and diluted                                                                              



The

accompanying notes are an integral part of these financial statements.



F-4







|BLACK

                                         ROCK PETROLEUM COMPANY STATEMENT

                                         OF STOCKHOLDERS’ DEFICIT
|---------------------------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                                                   
|                                                                                                                                                   
|                                                                                                                                                   
|                                                                                                                                                   
|Balance

    at April 30, 2018                                                                                                                     
|                                                                                                                                                   
|Net

    loss                                                                                                                                      
|                                                                                                                                                   
|Balance

    at April 30, 2019                                                                                                                     
|                                                                                                                                                   
|Contributed

    capital                                                                                                                           
|                                                                                                                                                   
|Net

    loss                                                                                                                                      
|                                                                                                                                                   
|Balance

    at April 30, 2020                                                                                                                     



The

accompanying notes are an integral part of these financial statements.



F-5







|BLACK

                                         ROCK PETROLEUM COMPANY STATEMENTS

                                         OF CASH FLOWS
|-----------------------------------------------------------------------------------------------------------------------------------------
|                                                                                                                                         
|                                                                                                                                         
|CASH

    FLOW FROM OPERATING ACTIVITIES:                                                                                                
|Net

    Loss                                                                                                                            
|Adjustments

    to reconcile net loss to net cash used in operating activities:                                                         
|Changes

    in Operating Assets and Liabilities:                                                                                        
|Accounts

    payable                                                                                                                    
|Net

    Cash Used in Operating Activities                                                                                               
|                                                                                                                                         
|CASH

    FLOWS FROM INVESTING ACTIVITIES:                                                                                               
|                                                                                                                                         
|CASH

    FLOWS FROM FINANCING ACTIVITIES:                                                                                               
|Cash

    advances – related party                                                                                                       
|Loan

    payable                                                                                                                        
|Contributed

    capital                                                                                                                 
|Net

    Cash Provided by Financing Activities                                                                                           
|                                                                                                                                         
|Change

    in Cash                                                                                                                      
|Cash

    at Beginning of Year                                                                                                           
|Cash

    at End of Year                                                                                                                 
|SUPPLEMENTAL

    DISCLOSURE OF CASH FLOW INFORMATION:                                                                                   
|Cash

    paid during the year for:                                                                                                      
|Interest                                                                                                                                 
|Income

    taxes                                                                                                                        



The

accompanying notes are an integral part of these financial statements.



F-6







BLACK

ROCK PETROLEUM COMPANY

NOTES

TO THE FINANCIAL STATEMENTS

April

30, 2020



NOTE

1 – ORGANIZATION AND DESCRIPTION OF BUSINESS



Black

Rock Petroleum Company, (“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.



We

have not generated any operating revenues to date.



NOTE

2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES



Basis

of Presentation

The

Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United

States of America (“U.S. GAAP”).



Use

of Estimates

The

preparation of financial 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.



Fair

value of financial instruments

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 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), 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:



Level

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



Level

2: Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable

as of the reporting date.



Level

3: Pricing inputs that are generally unobservable inputs and not corroborated by market data.



The

carrying amount of 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.



Income

Taxes

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 statements or tax returns. Under 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.





F-7







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 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 740-10-25 (“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.



Net

income (loss) per common share

Net

income (loss) per common share is computed pursuant to 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 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

In

February 2016, the FASB issued ASU 2016-02, 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.



On

June 20, 2018, 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.



The

Company has implemented 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.



NOTE

3 – GOING CONCERN



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.





F-8







NOTE

4 - RELATED PARTY TRANSACTIONS



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, $65,604 and $62,510, respectively, is due to Mr. Nagy. The amount due is unsecured, non-interest

bearing and due on demand.



NOTE

5 – LOAN PAYABLE



During

the 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.



NOTE

6 – CONTRIBUTED CAPITAL



During

the year ended April 30, 2020, Mr. Weeks contributed $17,125 to the Company as part of a planned merger agreement (Note 6). The

contributed capital was also used to pay for professional fees.



NOTE

7 – INCOME TAXES



At

April 30, 2020, the Company had net operating loss carry forwards of approximately $25,300 that may be offset against future taxable

income.  No tax benefit has been reported in the April 30, 2020 or 2019 financial statements since the potential tax

benefit is offset by a valuation allowance of the same amount.



The

provision for Federal income tax consists of the following for the years ended April 30, 2020 and 2019:



|                                                 |  | 2020 |        |   | 2019 |  
|------------------------------------------------ |  | ---- | ------ | - | ---- | -
|Federal

    income tax benefit attributable to: |  |      |        |   |      |  
|Current

    operations                          |  | $    | (5,730 | ) |      | $
|Less:

    valuation allowance                   |  |      | 5,730  |   |      |  
|Net

    provision for Federal income taxes      |  | $    | -      |   |      | $



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 April 30, 2020 and 2019:



|                              |  | 2020 |         |   | 2019 |  
|----------------------------- |  | ---- | ------- | - | ---- | -
|Deferred Tax Assets:          |  |      |         |   |      |  
|NOL

    Carryover            |  | $    | 24,900  |   |      | $
|Less

    valuation allowance |  |      | (24,900 | ) |      |  
|Net deferred tax

    assets  |  | $    | -       |   |      | $



Due

to 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.



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.





F-9







The

Company includes interest and penalties arising from the underpayment of income 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.



NOTE

8 – SUBSEQUENT EVENTS



Management

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.



The

definitive agreement the Company entered into on March 15, 2020 with Optimum Mining, Inc. (“Optimum Corporation”)

has lapsed and no 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 for 99,500,000 of the total 120,850,000 Black Rock Common Shares

issued and outstanding. As such, Walter Weekes has resigned from the board and Kim Halvarson as Secretary are no longer associated

with the company in any capacity whatsoever.



F-10







ITEM

9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE



There

have been no disagreements on accounting and financial disclosures from the inception of our company through the date of this

Form 10-K.



ITEM

9A.  CONTROLS AND PROCEDURES



Evaluation

of Disclosure Controls and Procedures



Under

the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer,

we have evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e)

of the Exchange Act) as of the end of the period covered by this report.  The disclosure controls and procedures ensure that

all information required to be disclosed by us in the reports that we file or submit under the Exchange Act is: (i) recorded,

processed, summarized and reported, within the time periods specified in the SEC’s rule and forms; and (ii) accumulated

and communicated to our management, including our Chief Executive Officer and Chief Financial Officer as appropriate to allow

timely decisions regarding required disclosure.  Based on that evaluation, the Chief Executive Officer and Chief Financial

Officer concluded that, as of April 30, 2020, these disclosure controls and procedures were not effective.



Management’s

Annual Report on Internal Control over Financial Reporting



Our

management is responsible to establish 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:



| | ● | maintenance

of records in reasonable detail to accurately and fairly reflect the transactions and dispositions of assets,
| | - | --------------------------------------------------------------------------------------------------------------------------



| | ● | 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
| | - | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | ● | reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of assets that could

have a material effect on our financial statements.
| | - | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



Because

of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore,

even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.



Our

management, with the participation of our Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of

our internal control over financial reporting as of the end of the period April 30, 2020.  In making this assessment, our

management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”)

in Internal Control – Integrated Framework.  Based on this evaluation, our Chief Executive Officer and Chief Financial

Officer concluded that, as of the end of the fiscal year April 30, 2020, our internal control over financial reporting were not

effective at that reasonable assurance level. The following aspects of the Company were noted as potential material weaknesses:



| | ● | lack

of an audit committee
| | - | ---------------------------



| | ● | lack

of segregation of duties
| | - | ------------------------------



Changes

in Internal Controls



There

were no changes in our internal control over financial reporting during the year ended April 30, 2020 that have affected, or are

reasonably likely to affect, our internal control over financial reporting.



ITEM

9B.  OTHER INFORMATION



None.





5









PART

III



ITEM

10.  DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE



Our

sole director will serve 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.



The

name, address, age and position of our present sole officer and director is set forth below:



|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

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.



Background

of Our Sole Officer and Director



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.



None

of our officer nor directors, promoters or control persons have been involved in the past ten years in any of the following:



| | (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.                          



Compliance

with Section 16(a) of the Exchange Act



Section

16(a) of the Securities 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.





6







Audit

Committee Financial Expert



We

do not have an audit committee financial expert.  We do not have an audit committee financial expert because we believe the

cost related to retaining a 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.



Audit

Committee and Charter



Due

to our size and scope of operations, we currently do not have an independent audit committee in place.



Code

of Ethics



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



ITEM

11.  EXECUTIVE COMPENSATION



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.



Summary

Compensation Table





|(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     | 



We

have no employment agreements with our sole officer. We do not contemplate entering into any employment agreements until such

time as we begin profitable operations.



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, 2020.



There

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, 2020.  Since that time we have not paid any compensation to Mr. Nagy either as an executive officer or as

a director.





7







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



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





8







ITEM

13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.



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.



|                        |  | 2020 |        |  | 2019 |  
|----------------------- |  | ---- | ------ |  | ---- | -
|Audit

    Fees         |  | $    | 12,625 |  |      | $
|Audit-Related

    Fees |  |      | 0      |  |      |  
|Tax Fees                |  |      | 0      |  |      |  
|All Other Fees          |  | $    | 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.



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.



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.



9







PART

IV



ITEM

15. EXHIBITS

|        |  |                                                                                                                                
|------- |  | -------------------------------------------------------------------------------------------------------------------------------
|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.



10







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 October 30, 2020,

| |                              |                                                                                                                                                                  
| | ---------------------------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------
| | 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,                                                                                      |  | October

    30, 2020
|Zoltan

    Nagy     |  | Principal

    Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors |  |                      



11