# EDGAR Filing Document

**Accession Number:** 0001580095
**File Stem:** 0001171520-26-000123
**Filing Date:** 2026-6
**Character Count:** 41151
**Document Hash:** 8b1a3952dafa4cbe61657f021c897cdc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001171520-26-000123.hdr.sgml**: 20260604

**ACCESSION NUMBER**: 0001171520-26-000123

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 37

**CONFORMED PERIOD OF REPORT**: 20231031

**FILED AS OF DATE**: 20260604

**DATE AS OF CHANGE**: 20260604

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Black Rock Petroleum Co
- **CENTRAL INDEX KEY:** 0001580095
- **STANDARD INDUSTRIAL CLASSIFICATION:** DRILLING OIL & GAS WELLS [1381]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 462675498
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-55281
- **FILM NUMBER:** 261064009

**BUSINESS ADDRESS:**
- **STREET 1:** 108 -2559 PARKVIEW LANE
- **CITY:** PORT COQUITLAM
- **STATE:** A1
- **ZIP:** V3C6M1
- **BUSINESS PHONE:** (604) 783-9664

**MAIL ADDRESS:**
- **STREET 1:** 1361 PELTIER DRIVE
- **CITY:** POINT ROBERTS
- **STATE:** WA
- **ZIP:** 98281

?xml version='1.0' encoding='ASCII'?

**U.S. SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

☑ QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended **October 31, 2023**

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

**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) |
| #108 2559 Parkview lane Port Coquitlam BC Canada V3c6m1 |
| (Address of Principal Executive Offices) |

---

Registrant's telephone number, including area code: **(778) 814-7729**

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 past 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 and posted on its corporate Web site, if any, 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 ☐ <br> Non-accelerated filer ☑ Smaller reporting company ☑ <br> 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 number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: As of June 4, 2026 the issuer had 200,000,000 shares of its common stock issued and outstanding.

**PART I. FINANCIAL INFORMATION**

**ITEM 1. FINANCIAL STATEMENTS**

**BLACK ROCK PETROLEUM COMPANY**

**FOR THE PERIODS ENDED OCTOBER 31, 2023 AND 2022**

**INDEX TO FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
| &nbsp;&nbsp;Balance sheets as of October 31, 2023 and April 30, 2023 | &nbsp;&nbsp;1 |
| &nbsp;&nbsp;Statements of Operations for the three months and six months ended October 31, 2023 and 2022 | &nbsp;&nbsp;2 |
| &nbsp;&nbsp;Statements of Stockholders' Deficit for the six months ended October 31, 2023 and 2022 | &nbsp;&nbsp;3 |
| &nbsp;&nbsp;Statements of Cash Flows for the six months October 31, 2023 and 2022 | &nbsp;&nbsp;4 |
| &nbsp;&nbsp;Notes to Financial Statements | &nbsp;&nbsp;5 |

---

**BLACK ROCK PETROLEUM COMPANY**

**BALANCE SHEETS** 

**AS OF OCTOBER 31, 2023 AND APRIL 30, 2023**

---

| | | |
|:---|:---|:---|
|  | **October 31, 2023 <br>(unaudited)** | **April 30, 2023 <br>(audited)** |
| &nbsp;&nbsp;**ASSETS** |  |  |
| &nbsp;&nbsp;Current Assets |  |  |
| &nbsp;&nbsp;&nbsp;Bank | $0 | $0 |
| &nbsp;&nbsp;Total Current Assets | 0 | 0 |
| &nbsp;&nbsp;TOTAL ASSETS | $0 | $0 |
| &nbsp;&nbsp;**LIABILITIES AND STOCKHOLDERS' DEFICIT** |  |  |
| &nbsp;&nbsp;Current Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable | $13363 | $13863 |
| &nbsp;&nbsp;&nbsp;Loan payable | 32125 | 32125 |
| &nbsp;&nbsp;&nbsp;Due to related party | 109475 | 107975 |
| &nbsp;&nbsp;Total Current Liabilities | 154963 | 153963 |
| &nbsp;&nbsp;Total Liabilities | 154963 | 153963 |
| &nbsp;&nbsp;Stockholders' Equity (Deficit) |  |  |
| &nbsp;&nbsp;&nbsp;Preferred Stock, $0.00001 par value, 100,000,000 shares authorized, 100,000,000 and 50,000,000 shares issued and outstanding | 1001 | 1001 |
| &nbsp;&nbsp;&nbsp;Common Stock, $0.00001 par value , 200,000,000 shares authorized, 200,000,000 and 160,850,000 shares issued and outstanding, respectively | 2000 | 2000 |
| &nbsp;&nbsp;&nbsp;Stock subscription | (891) | (891) |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (157073) | (156073) |
| &nbsp;&nbsp;Total Stockholders' Equity (Deficit) | (154963) | (153963) |
| &nbsp;&nbsp;TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT | $0 | $0 |

---

*See accompanying notes to financial statements.*

**BLACK ROCK PETROLEUM COMPANY**

**UNAUDITED STATEMENTS OF OPERATIONS**

**FOR THE THREE MONTHS AND SIX MONTHS ENDED OCTOBER 31, 2023 AND 2022**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended<br> October 31, 2023** | **Three months ended<br> October 31, 2022** | **Six months ended<br> October 31, 2023** | **Six months ended<br> October 31, 2022** |
| &nbsp;&nbsp;REVENUES |  |  | $— | $— |
| &nbsp;&nbsp;OPERATING EXPENSES |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;General and administrative expenses | 0 | 3731 | 1000 | 4880 |
| &nbsp;&nbsp;TOTAL OPERATING EXPENSES | 0 | 3731 | 1000 | 4880 |
| &nbsp;&nbsp;LOSS FROM OPERATIONS | 0 | (3731) | (1000) | (4880) |
| &nbsp;&nbsp;OTHER INCOME (EXPENSE) | 0 | 0 |  |  |
| &nbsp;&nbsp;TOTAL OTHER INCOME (EXPENSE) | 0 | (3731) | (1000) | (4880) |
| &nbsp;&nbsp;PROVISION FOR INCOME TAXES | 0 | 0 | 0 | 0 |
| &nbsp;&nbsp;NET LOSS | 0 | (3731) | $(1000) | $(4880) |
| &nbsp;&nbsp;NET LOSS PER SHARE: BASIC AND DILUTED | $(0.00) | $(0.00) | $(0.00) | $(0.00) |
| &nbsp;&nbsp;WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED | 200000000 | 200000000 | 200000000 | 186950000 |

---

*See accompanying notes to financial statements.*

**BLACK ROCK PETROLEUM COMPANY**

**UNAUDITED STATEMENT OF STOCKHOLDERS' DEFICIT** 

**FOR THE PERIODS ENDED OCTOBER 31, 2023 AND 2022** 

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Preferred stock** | **Preferred stock** | **Common stock** | **Common stock** | **Additional <br> paid in <br> capital** | **Stock subscriptions** | **Deficit** | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | | | | **Total** |
| Balance, April 30, 2022 | 50000000 | $501 | 160850000 | $1609 |  | (500) | $(135159) | $(133549) |
| Stock subscription for shares (Note 7) | 50000000 | 500 |  |  |  |  |  | 500 |
| Balance April 30, 2022 as adjusted | 100000000 | 1001 | 160850000 | 1609 | 0 | (500) | (135159) | (133049) |
| Stock subscription of shares |  |  | 39150000 | 391 |  | (391) |  |  |
| Net loss for the period ended October 31, 2022 |  | - |  | - | - | - | (4880) | (4880) |
| Balance, October 31, 2022 | 100000000 | $1001 | 200000000 | $2000 | $0 | (891) | $(140039) | $(137929) |
| Balance, April 30, 2023 | 100000000 | $1001 | 200000000 | $2000 |  | (891) | $(156073) | $(153963) |
| Net loss for the period ended October 31, 2023 |  | - |  | - | - | - | (1000) | (1000) |
| Balance, October 31, 2023 | 100000000 | $1001 | 200000000 | $2000 | - | $(891) | $(157073) | $(154963) |

---

*See accompanying notes to financial statements.*

**BLACK ROCK PETROLEUM COMPANY**

**UNAUDITED STATEMENTS OF CASH FLOWS**

**FOR THE SIX MONTHS ENDED OCTOBER 31, 2023 AND 2022** 

---

| | | |
|:---|:---|:---|
|  | **Six months<br> ended <br> October 31, 2023** | **Six months <br> ended <br> October 31, 2022** |
| &nbsp;&nbsp;**CASH FLOWS FROM OPERATING ACTIVITIES** |  |  |
| &nbsp;&nbsp;Net loss for the period | $(1000) | $(4880) |
| &nbsp;&nbsp;Adjustments to reconcile net loss to net cash |  |  |
| &nbsp;&nbsp;Increase (decrease) in accounts payable | (500) | (4346) |
| &nbsp;&nbsp;Net Cash Used ini Operating Activities | (1500) | (9226) |
| &nbsp;&nbsp;**CASH FLOWS FROM INVESTING ACTIVITIES** |  |  |
| &nbsp;&nbsp;Net Cash Used in Investing Activities | 0 | 0 |
| &nbsp;&nbsp;**CASH FLOWS FROM FINANCING ACTIVITIES** |  |  |
| &nbsp;&nbsp;Advances from related parties | 1500 | 9226 |
| &nbsp;&nbsp;Net Cash Provided by Financing Activities | 1500 | 9226 |
| &nbsp;&nbsp;Net Increase (Decrease) in Cash and Cash Equivalents | (0) | (0) |
| &nbsp;&nbsp;Cash and cash equivalents, beginning of period | 0 | 0 |
| &nbsp;&nbsp;Cash and cash equivalents, end of period | $0 | $0 |

---

 

*See accompanying notes to financial statements.*

**BLACK ROCK PETROLEUM COMPANY**

**NOTES TO THE UNAUDITED FINANCIAL STATEMENTS**

**OCTOBER 31, 2023**

**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 are a start-up, oil and gas exploration stage corporation and distributor of oil field equipment. 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 have not yet generated or realized any revenues from our business operations.

**NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** 

*<u>Basis of Presentation</u>*

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

*<u>Use of Estimates</u>*

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.

*<u>Accounts payable</u>*

Accounts payable represent amounts owed by the Company to suppliers for services received during the ordinary course of business. These liabilities are recognized when the obligation is incurred and are expected to be settled within the next fiscal year. Accounts payable are generally settled in accordance with agreed-upon payment terms, which are typically within 90 days The Company does not expect any significant changes in the timing of these payments and classifies these liabilities as current in the balance sheet.

*<u>Loans</u>*

Loans are recognized initially at the amount of proceeds received, net of transaction costs, and are subsequently measured at amortized cost using the effective interest method. The Company's loans are typically classified as current or non-current based on the contractual maturity dates. Interest expense on loans is accrued and recognized in the period in which it is incurred. The Company periodically reviews its loan agreements for any modifications or potential impairments. Loans that are due within one year from the balance sheet date are classified as current liabilities.

*<u>Income Taxes</u>*

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.

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.

*<u>Net income (loss) per common share</u>*

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 periods ended October 31, 2023 and 2022.

*<u>Recently issued accounting pronouncements</u>*

We have implemented all new accounting pronouncements that are in effect and that may impact our financial statements and do not believe that there are any other new pronouncements that have been issued that might have a material impact on our financial position or results of operations except as noted below:

In August 2023, the FASB issued ASU 2023-05, Business Combinations - Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement, which clarifies the business combination accounting for joint venture formations. The amendments in the ASU seek to reduce diversity in practice that has resulted from a lack of authoritative guidance regarding the accounting for the formation of joint ventures in separate financial statements. The amendments also seek to clarify the initial measurement of joint venture net assets, including businesses contributed to a joint venture. The guidance is applicable to all entities involved in the formation of a joint venture. The amendments are effective for all joint venture formations with a formation date on or after January 1, 2025. Early adoption and retrospective application of the amendments are permitted. We do not expect adoption of the new guidance to have a material impact on our consolidated financial statements and disclosures.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, amending reportable segment disclosure requirements to include disclosure of incremental segment information on an annual and interim basis. Among the disclosure enhancements are new disclosures regarding significant segment expenses that are regularly provided to the chief operating decision-maker and included within each reported measure of segment profit or loss, as well as other segment items bridging segment revenue to each reported measure of segment profit or loss. The amendments in ASU 2023-07 are effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, and are applied retrospectively. Early adoption is permitted. We are currently evaluating the impact of this update on our consolidated financial statements and disclosures.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvement to Income Tax Disclosures, amending income tax disclosure requirements for the effective tax rate reconciliation and income taxes paid. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024 and are applied prospectively. Early adoption and retrospective application of the amendments are permitted. We are currently evaluating the impact of this update on our consolidated financial statements and disclosures.

In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. The amendments in this update require disclosure, in the notes to financial statements, of specified information about certain costs and expenses. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. We will analyze the impacts of this update in the upcoming years, and we do not anticipate adopting the update early.

In November 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments. FASB issued this update to improve the relevance and consistency in application of the induced conversion guidance in Subtopic 470-20, Debt— Debt with Conversion and Other Options. The amendments in this update clarify the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. The amendments in this update are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in Update 2020-06. Management does not expect this new guidance to have any impact on our consolidated financial statements.

In May 2025, the FASB issued ASU 2025-03, Business Combinations and Consolidation — Determining the Accounting Acquirer in the Acquisition of a Variable Interest Entity. The amendments in this update require an entity involved in an acquisition transaction effected primarily by exchanging equity interests when the legal acquiree is a VIE that meets the definition of a business to consider the factors in paragraphs 805-10-55-12 through 55-15 to determine which entity is the accounting acquirer. The amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. The Company will analyze the impacts of this update in the upcoming years and anticipate that it will not adopt the Update early.

In May 2025, the FASB issued ASU 2025-04, Compensation—Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer. The amendments in this update revise the Master Glossary definition of the term performance condition for share-based consideration payable to a customer. The revised definition incorporates conditions (such as vesting conditions) that are based on the volume or monetary amount of a customer's purchases (or potential purchases) of goods or services from the grantor (including over a specified period of time). The revised definition also incorporates performance targets based on purchases made by other parties that purchase the grantor's goods or services from the grantor's customers. The revised definition of the term performance condition cannot be applied by analogy to awards granted to employees and nonemployees in exchange for goods or services to be used or consumed in the grantor's own operations. The amendments in this update are effective for all entities for annual reporting periods (including interim reporting periods within annual reporting periods) beginning after December 15, 2026. Early adoption is permitted for all entities. Management does not expect this new guidance to have any impacts on the Company's consolidated financial statements.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. The amendments in this update provide (1) all entities with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606, as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Practical expedient. In developing reasonable and supportable forecasts as part of estimating expected credit losses, all entities may elect a practical expedient that assumes that current conditions as of the balance sheet date do not change for the remaining life of the asset.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Accounting policy election. An entity other than a public business entity that elects the practical expedient is permitted to make an accounting policy election to consider collection activity after the balance sheet date when estimating expected credit losses.

The amendments will be effective for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Management does not expect this new guidance to have material impacts on the Company's consolidated financial statements.

In September 2025, the FASB issued ASU 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606) — Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract. The amendments in this update exclude from derivative accounting nonexchange-traded contracts with underlying that are based on operations or activities specific to one of the parties to the contract. However, this scope exception does not apply to (1) variables based on a market rate, market price, or market index, (2) variables based on the price or performance of a financial asset or financial liability of one of the parties to the contract, (3) contracts (or features) involving the issuer's own equity that are evaluated under the guidance in Subtopic 815-40, Derivatives and Hedging—Contracts in Entity's Own Equity, and (4) call options and put options on debt instruments. The amendments in this update are effective for all entities for annual reporting periods beginning after December 15, 2026, and interim reporting periods within those annual reporting periods. Early adoption is permitted. Management does not expect this new guidance to have material impacts on the Company's consolidated financial statements.

In November 2025, the FASB issued ASU 2025-09, Derivatives and Hedging (Topic 815) — Hedge Accounting Improvements. The amendments in this update clarify certain aspects of the guidance on hedge accounting and to address several incremental hedge accounting issues arising from the global reference rate reform initiative. For public business entities, the amendments in this update are effective for annual reporting periods beginning after December 15, 2026, and interim periods within those annual reporting periods. Management does not expect this new guidance to have material impacts on the Company's consolidated financial statements.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270) — Narrow-Scope Improvements. The amendments in this update clarify interim disclosure requirements and the applicability of Topic 270. The amendments in this update are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. The Company will analyze the impacts of this update in the upcoming years and anticipate that it will not adopt the update early.

**NOTE 3 – GOING CONCERN**

As reflected in the accompanying financial statements, the Company has an accumulated deficit of $157,073 at October 31, 2023, 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.

**NOTE 4 - RELATED PARTY TRANSACTIONS** 

Since the fiscal year ended April 30, 2016, Zoltan Nagy, CEO and Director and a shareholder, have advanced the Company funds to pay for general operating expenses. As of October 31, 2023 and April 30, 202 3, $109,475 and $107,975, respectively, is due to Mr. Nagy and the shareholder. The amount due is unsecured, non-interest bearing and due on demand.

**NOTE 5 – LOAN PAYABLE** 

During the year ended April 30, 2021, Walter Weeks advanced the Company $32,125. The loan is unsecured, non-interest bearing and due on demand.

 **NOTE 6 – SHARE CAPITAL** 

In July 2022, the Company issued 39,150,000 shares of common stock of the company for shares subscriptions receivable of $391 .

**NOTE 7- CORRECTION OF ERROR** 

In preparing the financial statements for the year ended April 30, 2023, it was noted that there was an error in the reporting of an issuance of preferred shares of the company. As such the balance of preferred shares outstanding was increased by 50,000,000 preferred shares on the balance sheet was increased by $500 and due to related party was decreased by $500 for the period ended April 30, 2022. There was no change on the statement of operations as a result of this change.

**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 except as noted below.

On November 20, 2024, 50,000,000 shares of preferred stock of the Company were cancelled.

On March 7, 2024 35,500,500 shares of common stock of the Company were cancelled with an additional 7,670,000 shares of common stock of the Company cancelled on March 27, 2025 .

**ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

This section of this quarterly report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

**Plan of Operation** 

We are a start-up, oil and gas exploration stage corporation and distributor of oil field equipment. 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 have not yet generated or realized any revenues from our business operations.

**Results of Operations** 

We have not yet recognized any revenue as of October 31, 2023

For the three months and six months ended October 31, 2023 our net loss was $nil and $1,000 respectively compared to $3,771 and $4,880 for the three and six months ended October 31, 2022. During the period we incurred $1,000 for transfer agent fees. In the prior period we incurred $4,880 for audit and accounting expense and $0 of interest expense.

*Liquidity and Capital Resources*

As of October 31, 2023, we have no available cash, liabilities of $154,963 and an accumulated deficit of $157,073. During the three months ended October 31, 2023 we used $1,500 of cash in operations and received $1,500 from our CEO to pay for operating expenses.

As reflected in the accompanying financial statements, the Company has an accumulated deficit of $157,073 at October 31, 2023, 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.

**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

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

**ITEM 4. CONTROLS AND PROCEDURES**

Evaluation of Disclosure Controls and Procedures

We maintain "disclosure controls and procedures," as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. We conducted an evaluation (the "Evaluation"), under the supervision and with the participation of our Chief Executive Officer ("CEO") and Chief Financial Officer ("CFO"), of the effectiveness of the design and operation of our disclosure controls and procedures ("Disclosure Controls") as of the end of the period covered by this report pursuant to Rule 13a-15 of the Exchange Act. Based on this Evaluation, our CEO and CFO concluded that our Disclosure Controls were not effective as of the end of the period covered by this report.

Changes in Internal Controls

There were no changes in our internal control over financial reporting during the quarter ended October 31, 2023 that have affected, or are reasonably likely to affect, our internal control over financial reporting.

**PART II - OTHER INFORMATION**

**ITEM 1. 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 1A. RISK FACTORS**

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

**ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

None

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

None.

**ITEM 4. MINING SAFETY DISCLOSURES**

Not applicable.

**ITEM 5. OTHER INFORMATION**

None

**ITEM 6. EXHIBITS**

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| | |
|:---|:---|
| **<u>Exhibit</u>** | **<u>Document Description</u>** |
| 31.1 | [Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](ex31.htm). |
| 32.1 | [Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex32.htm) |

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| | |
|:---|:---|
| 101.INS | Inline XBRL Instance Document–the instance document does not appear in the Interactive Data File as its XBRL tags are embedded within the Inline XBRL document |
| 101.SCH | Inline XBRL Taxonomy Extension Schema |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase |
| 104 | Cover page formatted as Inline XBRL and contained in Exhibit 101 |

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***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.

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| | |
|:---|:---|
| **BLACK ROCK PETROLEUM COMPANY** | **BLACK ROCK PETROLEUM COMPANY** |
| BY: | /s/ Zoltan Nagy |
|  | Zoltan Nagy |
|  | President, Principal Executive Officer,<br> Principal Financial Officer, <br> Principal Accounting Officer,<br> Secretary/Treasurer and <br> sole member of the Board of Directors |

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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.

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| | | |
|:---|:---|:---|
| ***Signature*** | ***Title*** | ***Date*** |
| /s/ Zoltan Nagy | President, Principal Executive Officer, | June 4, 2026 |
| Zoltan Nagy | Principal Financial Officer,<br> Principal Accounting Officer,<br> Secretary/Treasurer and<br> sole member of the Board of Directors |  |

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## Exhibit 31.1

***Exhibit 31***

 

***CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER<br> PURSUANT TO 18 U.S.C. SECTION 1350,<br> AS ADOPTED PURSUANT TO<br> SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002***

 

*I, Zoltan Nagy, certify that:*

 

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| | | |
|:---|:---|:---|
| 1. | I have reviewed this Form 10-Q for the quarter ended October 31, 2023 of Black Rock Petroleum Company; | I have reviewed this Form 10-Q for the quarter ended October 31, 2023 of Black Rock Petroleum Company; |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
| 3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
| 4. | I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: | I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|  | a. | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|  | b. | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|  | c. | Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and, |
|  | d. | Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and |
| 5. | I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): | I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions): |
|  | a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and |
|  | b. | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |

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| | |
|:---|:---|
| Date: June 4, 2026 | */s/ Zoltan Nagy* |
|  | Zoltan Nagy |
|  | Chief Executive Officer and<br> Chief Financial Officer |

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## Ex-32

***Exhibit 32***

 ****

***CERTIFICATION PURSUANT TO***

***18 U.S.C. SECTION 1350,***

***AS ADOPTED PURSUANT TO***

***SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002***

 

The undersigned executive officer of Black Rock Petroleum Company certifies pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 that:

● the annual report on Form 10-Q of the Company for the quarter ended October 31, 2023, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

● the information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

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| | |
|:---|:---|
| Date: June 4, 2026 | */s/ Zoltan Nagy* |
|  | Zoltan Nagy |
|  | Chief Executive Officer,<br> Chief Financial Officer, Director |

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