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, 2019



☐ 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 ☐
Non-accelerated filer ☒
Emerging growth company ☐ | Accelerated filer ☐
Smaller reporting 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 May 4, 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    |                                                                                                      | 22  
|              |                                                                                                      |     
|Exhibit Index |                                                                                                      |     



2







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.



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.



3







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, 2019 and 2018.





4







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 not acquire an oil and gas lease or begin drilling until we raise additional money. We believe we will need to raise a minimum
gross amount of $70,000, $50,000 net, in order to acquire one lease and drill one well to a depth of between 500 to 1,200 feet
in Stafford County, Kansas.  If we find oil and gas, and have additional proceeds available, we may drill additional
wells on the property.  We will begin selling the oil and gas and proceed to raise additional capital to acquire additional
leases and drill more wells.  We have targeted the geographical area of Stafford County, Kansas.



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.





5







Results of Operations



We have not yet
recognized any revenue as of April 30, 2019.



For the year ended
April 30, 2019 our net loss was $2,315 compared to $2,680 for the year ended April 30, 2018. Our only expense in the current period
was $405 for filing fees and $1,910 of interest expense incurred on a past due payable compared to $765 for filing fees and $1,915
of interest expense.



Liquidity and Capital Resources



As of April 30,
2019, we have no available cash, liabilities of $90,106 and an accumulated deficit of $91,309. During the year ended April 30,
2019 we used $405 of cash, which were advances to us by our CEO. For the year ended April 30, 2018, we used $1,615 of cash for
operating activities.



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.



6







ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.



BLACK ROCK PETROLEUM COMPANY



FOR THE YEARS ENDED APRIL 30, 2019 AND
2018



INDEX TO FINANCIAL STATEMENTS



|Report of Independent Registered Public Accounting Firm                         | 8 
|------------------------------------------------------------------------------- | --
|Balance Sheets as of April 30, 2019 and 2018                                    | 9 
|Statements of Operations for the years ended April 30, 2019 and 2018            | 10
|Statements of Stockholders’ Deficit for the years ended April 30, 2019 and 2018 | 11
|Statements of Cash Flows for the years ended April 30, 2019 and 2018            | 12
|Notes to Financial Statements                                                   | 13



7







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 balance
sheets of Black Rock Petroleum Company as of April 30, 2019 and 2018 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 financial statements present fairly, in all material respects, the financial position of the Company
as of April 30, 2019 and 2018 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

April 23, 2020





8







BLACK ROCK PETROLEUM COMPANY

BALANCE SHEETS






|                                                                                                         |  | April 30, |        
|-------------------------------------------------------------------------------------------------------- |  | --------- | -------
|                                                                                                         |  | 2019      |        
|ASSETS                                                                                                   |  |           |        
|Current Assets:                                                                                          |  |           |        
|Cash                                                                                                     |  | $         | 6      
|Total Current Assets                                                                                     |  |           | 6      
|Total Assets                                                                                             |  | $         | 6      
|LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                    |  |           |        
|Current Liabilities:                                                                                     |  |           |        
|Accounts payable                                                                                         |  | $         | 27,596 
|Due to a related party                                                                                   |  |           | 62,510 
|Total Current Liabilities                                                                                |  |           | 90,106 
|Total Liabilities                                                                                        |  |           | 90,106 
|                                                                                                         |  |           |        
|Commitments and Contingencies                                                                            |  |           |        
|                                                                                                         |  |           |        
|Stockholders’ Deficit:                                                                                   |  |           |        
|Preferred stock, $0.001 par value; 100,000,000 shares authorized; no shares issued and outstanding       |  |           |        
|Common stock, $0.001 par value, 200,000,000 shares authorized; 120,850,000 shares issued and outstanding |  |           | 1,209  
|Accumulated deficit                                                                                      |  |           | (91,309
|Total stockholders’ deficit                                                                              |  |           | (90,100
|TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                              |  | $         | 6      



The accompanying notes are an integral part of these financial statements.



9







BLACK ROCK PETROLEUM COMPANY

STATEMENTS OF OPERATIONS






|                                                       |  | For the Years Ended 
    April 30, |            
|------------------------------------------------------ |  | ---------------------------------- | -----------
|                                                       |  | 2019                               |            
|Operating Expenses:                                    |  |                                    |            
|General and administrative                             |  |                                    | 405        
|Total operating expenses                               |  |                                    | 405        
|                                                       |  |                                    |            
|Loss from operations                                   |  |                                    | (405       
|                                                       |  |                                    |            
|Other expense:                                         |  |                                    |            
|Interest expense                                       |  |                                    | (1,910     
|Total other expense                                    |  |                                    | (1,910     
|                                                       |  |                                    |            
|Net Loss                                               |  | $                                  | (2,315     
|                                                       |  |                                    |            
|Loss per share, basic and diluted                      |  | $                                  | (0.00      
|                                                       |  |                                    |            
|Weighted average shares outstanding, basic and diluted |  |                                    | 120,850,000



The accompanying notes are an integral part of these financial statements.



10







BLACK ROCK PETROLEUM
COMPANY

STATEMENT OF STOCKHOLDERS’ DEFICIT






|                                     |  | Common Stock |             |  | Accumulated |   |       |         | 
|------------------------------------ |  | ------------ | ----------- |  | ----------- | - | ----- | ------- | 
|                                     |  | Shares       |             |  | Amount      |   |       | Deficit | 
|Balance at April 30, 2017 (restated) |  |              | 120,850,000 |  |             | $ | 1,209 |         | 
|                                     |  |              |             |  |             |   |       |         | 
|Net loss                             |  |              | -           |  |             |   | -     |         | 
|                                     |  |              |             |  |             |   |       |         | 
|Balance at April 30, 2018            |  |              | 120,850,000 |  |             |   | 1,209 |         | 
|                                     |  |              |             |  |             |   |       |         | 
|Net loss                             |  |              | -           |  |             |   | -     |         | 
|                                     |  |              |             |  |             |   |       |         | 
|Balance at April 30, 2019            |  |              | 120,850,000 |  |             | $ | 1,209 |         | 



The accompanying notes are an integral
part of these financial statements.



11







BLACK ROCK PETROLEUM COMPANY

STATEMENTS OF CASH FLOWS






|                                                                            |  | For the Years Ended
    April 30, |       
|--------------------------------------------------------------------------- |  | --------------------------------- | ------
|                                                                            |  | 2019                              |       
|CASH FLOW FROM OPERATING ACTIVITIES:                                        |  |                                   |       
|Net Loss                                                                    |  | $                                 | (2,315
|Adjustments to reconcile net loss to net cash used in operating activities: |  |                                   |       
|Changes in Operating Assets and Liabilities:                                |  |                                   |       
|Accounts payable                                                            |  |                                   | 1,910 
|Net Cash Used in Operating Activities                                       |  |                                   | (405  
|                                                                            |  |                                   |       
|CASH FLOWS FROM INVESTING ACTIVITIES:                                       |  |                                   | -     
|                                                                            |  |                                   |       
|CASH FLOWS FROM FINANCING ACTIVITIES:                                       |  |                                   |       
|Cash advances – related party                                               |  |                                   | 410   
|Net Cash Provided by Financing Activities                                   |  |                                   | 410   
|                                                                            |  |                                   |       
|Change in Cash                                                              |  |                                   | 5     
|Cash at Beginning of Year                                                   |  |                                   | 1     
|Cash at End of Year                                                         |  | $                                 | 6     
|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.



12







BLACK ROCK PETROLEUM COMPANY

NOTES TO THE FINANCIAL STATEMENTS

April 30, 2019



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, 2019.



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.





13







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, 2019 and 2018.



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 $91,309 at April 30, 2019, 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.





14







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, 2019 and 2018,
$62,510 and $62,100, respectively, is due to Mr. Nagy. The amount due is unsecured, non-interest bearing and due on demand.



NOTE 5 – INCOME TAXES



At April 30, 2019, the Company had net operating
loss carry forwards of approximately $19,200 that may be offset against future taxable income.  No tax benefit has been
reported in the April 30, 2019 or 2018 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, 2019 and 2018:



|                                            |  | 2019 |      |   | 2018 |  
|------------------------------------------- |  | ---- | ---- | - | ---- | -
|Federal income tax benefit attributable to: |  |      |      |   |      |  
|Current operations                          |  | $    | (486 | ) |      | $
|Less: valuation allowance                   |  |      | 486  |   |      |  
|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, 2019 and 2018:



|                         |  | 2019 |         |   | 2018 |  
|------------------------ |  | ---- | ------- | - | ---- | -
|Deferred Tax Assets:     |  |      |         |   |      |  
|NOL Carryover            |  | $    | 19,200  |   |      | $
|Less valuation allowance |  |      | (19,200 | ) |      |  
|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.



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,
2019, the Company had no accrued interest or penalties related to uncertain tax positions.



NOTE 6 – 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 other than the following.





On April 2, 2020, the Company entered into
a Definitive Merger Agreement with Optimum Mining, Inc. (“Optimum”). Under
the terms of the agreement, Black Rock proposes to acquire all of 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. Black Rock has agreed
to appoint Mr. Walter J. Weekes, Sr. to the Board of Directors, President and Chief Financial Officer. The Board of Black Rock
appointed Kimberly S. Halvorson as Secretary of the Company. The Company plans to complete all the SEC required Filings with FINRA,
OTC Markets and the State of Nevada regarding the proposed Corporate Actions.







15







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, 2019, 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, 2019.  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, 2019, 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 timely filing of our SEC documents
| | - | ------------------------------------------



Changes in Internal Controls



There were no changes in our internal control
over financial reporting during the year ended April 30, 2019 that have affected, or are reasonably likely to affect, our internal
control over financial reporting.



ITEM 9B.  OTHER INFORMATION



None.





16







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 
1361 Peltier Drive 
Point Roberts, Washington 98281 |  | 53  |  | president, principal executive officer, principal financial officer, principal accounting officer, secretary, treasurer 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, 2019, we
believe all necessary forms have been filed.





17







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



We have a separately-designated audit committee
of the board.  Audit committee functions are performed by our board of directors. None of our directors are deemed independent.
All directors also hold positions as our officers. Our audit committee is responsible for: (1) selection and oversight of our independent
accountant; (2) establishing procedures for the receipt, retention and treatment of complaints regarding accounting, internal controls
and auditing matters; (3) establishing procedures for the confidential, anonymous submission by our employees of concerns regarding
accounting and auditing matters; (4) engaging outside advisors; and, (5) funding for the outside auditory and any outside advisors
engagement by the audit committee. A copy of the audit committee charter is filed as Exhibit 99.1 with our Form 10-K/A-1 filed
with the Securities and Exchange Commission on September 16, 2014.



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 |  |        | ($) |  |       |  | ($) |              |  |  | ($)           |  |  |                                                                                 | ($) |  |                                                                                                                                                          |  | (S) |       | 
|Zoltan
    Nagy    |  | 2019 |  |        | 0   |  |       |  | 0   |              |  |  | 0             |  |  |                                                                                 | 0   |  |                                                                                                                                                          |  | 0   |       | 
|President          |  | 2018 |  |        | 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, 2019.



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.





18







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, 2019.  Since that
time we have not paid any compensation to Mr. Nagy either as an executive officer or as a director.



Director Compensation Table



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



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                                      |  |                  |             |  |                         | 
|1361 Peltier Drive                               |  |                  | 100,000,000 |  |                         | 
|Point Roberts, WA 98281                          |  |                  |             |  |                         | 
|All Officers and Directors as a Group (1 person) |  |                  | 100,000,000 |  |                         | 





19







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, 2019 and 2018,
$62,510 and $62,100, 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.



|                   |  | 2019 |   |  | 2018 |  
|------------------ |  | ---- | - |  | ---- | -
|Audit Fees         |  | $    | 0 |  |      | $
|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.





20







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.



21







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 May 5, 2020,



| | BLACK ROCK PETROLEUM COMPANY
| | ----------------------------
| |                             
| | BY:                         
| |                             
| |                             



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,                                                                                      |  | May 5,
    2020
|Zoltan Nagy     |  | Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors |  |                





22