false Q1 2024 --04-30 0001580095 0001580095 2023-05-01 2023-07-31 0001580095 2026-04-20 0001580095 2023-07-31 0001580095 2023-04-30 0001580095 2022-05-01 2022-07-31 0001580095 us-gaap:PreferredStockMember 2022-04-30 0001580095 us-gaap:CommonStockMember 2022-04-30 0001580095 us-gaap:AdditionalPaidInCapitalMember 2022-04-30 0001580095 bkrp:StockSubscriptionsMember 2022-04-30 0001580095 us-gaap:RetainedEarningsMember 2022-04-30 0001580095 2022-04-30 0001580095 us-gaap:PreferredStockMember 2023-04-30 0001580095 us-gaap:CommonStockMember 2023-04-30 0001580095 us-gaap:AdditionalPaidInCapitalMember 2023-04-30 0001580095 bkrp:StockSubscriptionsMember 2023-04-30 0001580095 us-gaap:RetainedEarningsMember 2023-04-30 0001580095 us-gaap:PreferredStockMember 2022-05-01 2022-07-31 0001580095 us-gaap:CommonStockMember 2022-05-01 2022-07-31 0001580095 us-gaap:AdditionalPaidInCapitalMember 2022-05-01 2022-07-31 0001580095 bkrp:StockSubscriptionsMember 2022-05-01 2022-07-31 0001580095 us-gaap:RetainedEarningsMember 2022-05-01 2022-07-31 0001580095 us-gaap:PreferredStockMember 2023-05-01 2023-07-31 0001580095 us-gaap:CommonStockMember 2023-05-01 2023-07-31 0001580095 us-gaap:AdditionalPaidInCapitalMember 2023-05-01 2023-07-31 0001580095 bkrp:StockSubscriptionsMember 2023-05-01 2023-07-31 0001580095 us-gaap:RetainedEarningsMember 2023-05-01 2023-07-31 0001580095 us-gaap:PreferredStockMember 2022-07-31 0001580095 us-gaap:CommonStockMember 2022-07-31 0001580095 us-gaap:AdditionalPaidInCapitalMember 2022-07-31 0001580095 bkrp:StockSubscriptionsMember 2022-07-31 0001580095 us-gaap:RetainedEarningsMember 2022-07-31 0001580095 2022-07-31 0001580095 us-gaap:PreferredStockMember 2023-07-31 0001580095 us-gaap:CommonStockMember 2023-07-31 0001580095 us-gaap:AdditionalPaidInCapitalMember 2023-07-31 0001580095 bkrp:StockSubscriptionsMember 2023-07-31 0001580095 us-gaap:RetainedEarningsMember 2023-07-31 0001580095 bkrp:ZoltanNagyMember 2023-07-31 0001580095 bkrp:ZoltanNagyMember 2023-04-30 0001580095 bkrp:WalterWeeksMember 2023-07-31 0001580095 2022-07-01 2022-07-31 0001580095 2024-11-01 2024-11-20 0001580095 2024-05-01 2024-05-07 0001580095 2025-03-01 2025-03-27 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

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 July 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)

Black Rock Petroleum Co 46-2675498

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	☐
Non-accelerated filer	☑	Smaller reporting company	☑
Emerging growth company	☐

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

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

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of April 20, 2026, the issuer had 200,000,000 shares of its common stock issued and outstanding.

BLACK ROCK PETROLEUM COMPANY

FOR THE PERIODS ENDED JULY 31, 2023 AND 2022

INDEX TO FINANCIAL STATEMENTS


Balance sheets as of July 31, 2023 and April 30, 2023	1

Statements of Operations for the periods ended July 31, 2023 and 2022	2

Statements of Stockholders’ Deficit for the periods ended July 31, 2023 and 2022	3

Statements of Cash Flows for the periods ended Jully 31, 2023 and 2022	4

Notes to Financial Statements	5-9

Item 2 - Management's Discussion and Analysis of Financial Condition and Results of Operations	10

Item 3 – Quantitative and Qualitative Disclosures about Market Risk	11

Item 4 – Controls and Procedures	11

Part II – Other Information	12

Item 1 – Legal Proceedings	12

Item 1A – Risk Factors	12

Item 2 – Unregistered Sales of Equity Securities and Use of Proceeds	12

Item 3 – Defaults Upon Senior Securities	12

Item 4 – Mine Safety Disclosures	12

Item 5 – Other Information	12

Item 6 – Exhibits and Reports	13

Signatures and Certifications	14

BLACK ROCK PETROLEUM COMPANY

UNAUDITED BALANCE SHEETS

AS OF JULY 31, 2023 AND APRIL 30, 2023


	July 31, 2023			April 30, 2023 (audited)
ASSETS
Current Assets
Bank	$	0		$	0
Total Current Assets		0			0

TOTAL ASSETS	$	0		$	0

LIABILITIES AND STOCKHOLDERS’ DEFICIT

Current Liabilities
Accounts payable	$	13,363		$	13,863
Loan payable		32,125			32,125
Due to related party		109,475			107,975
Total Current Liabilities		154,963			153,963

Total Liabilities		154,963			153,963

Stockholders’ Equity (Deficit)
Preferred Stock, $.00001 par value, 100,000,000 shares authorized, 100,000,000 and 50,000,000 shares issued and outstanding		1,001			1,001
Common Stock, $.00001 par value , 200,000,000 shares authorized, 200,000,000 and 160,850,000 shares issued and outstanding, respectively		2,000			2,000
Stock subscription		(891	)		(891	)
Accumulated deficit		(157,073	)		(156,073	)
Total Stockholders’ Equity (Deficit)		(154,963	)		(153,963	)

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 ENDED JULY 31, 2023 AND 2022


	Three months ended July 31, 2023			Three months ended July 31, 2022

REVENUES	$	—		$	—

OPERATING EXPENSES
General and administrative expenses		1,000			1,139
TOTAL OPERATING EXPENSES		1,000			1,139

LOSS FROM OPERATIONS		(1,000	)		(1,139	)

OTHER INCOME (EXPENSE)
TOTAL OTHER INCOME (EXPENSE)		—			—

PROVISION FOR INCOME TAXES		—			—

NET LOSS	$	(1,000	)	$	(1,139	)

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

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		200,000,000			169,786,413

See accompanying notes to financial statements.

BLACK ROCK PETROLEUM COMPANY

UNAUDITED STATEMENT OF STOCKHOLDERS’ DEFICIT

FOR THE PERIODS ENDED JULY 31, 2023 AND 2022


	Preferred stock				Common stock				Additional paid in capital		Stock subscriptions			Deficit
	Shares		Amount		Shares		Amount										Total
Balance, April 30, 2022		50,000,000	$	501		160,850,000	$	1,609		-		(500	)	$	(135,159	)	$	(133,549	)
Stock subscription for shares (Note 7)		50,000,000		500														500
Balance April 30, 2022 as adjusted		100,000,000		1,001		160,850,000		1,609		0		(500	)		(135,159	)		(133,049	)
Stock subscription of shares						39,150,000		391				(391	)
Net loss for the period ended July 31, 2022				-				-		-		-			(1,139	)		(1,139	)
Balance, July 31, 2022		100,000,000	$	1,001		200,000,000	$	2,000	$	0		(891	)	$	(136,298	)	$	(134,188	)

Balance, April 30, 2023		100,000,000	$	1,001		200,000,000	$	2,000		-		(891	)	$	(156,073	)	$	(153,963	)
Net loss for the period ended July 31, 2023				-				-		-		-			(1,000	)		(1,000	)
Balance, July 31, 2023		100,000,000	$	1,001		200,000,000	$	2,000		-	$	(891	)	$	(157,073	)	$	(154,963	)

BLACK ROCK PETROLEUM COMPANY

UNAUDITED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED JULY 31, 2023 AND 2022


	Three months ended July 31, 2023			Three months ended July 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(1,000	)	$	(1,139	)
Adjustments to reconcile net loss to net cash

Increase (decrease) in accounts payable		(500	)		114
Net Cash Used ini Operating Activities		(1,500	)		(1,025	)

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

CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties		1,500			1,025
Net Cash Provided by Financing Activities		1,500			1,025


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

Cash and cash equivalents, beginning of period		0			0
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

JULY 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

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.

Accounts payable

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.

Loans

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.

BLACK ROCK PETROLEUM COMPANY

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

JULY 31, 2023

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.

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 periods ended July 31, 2023 and 2022.

BLACK ROCK PETROLEUM COMPANY

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

JULY 31, 2023

Recently issued accounting pronouncements

ASU 2023-09 — Income Taxes (Topic 740): Improvements to Income Tax Disclosures: In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU requires public business entities to disclose, on an annual basis, a rate reconciliation presented in both dollar amounts and percentages, with specific categories and further disaggregation of those categories based on a quantitative threshold equal to 5% or more of the amount determined by multiplying pre-tax income (loss) by the applicable statutory rate. The ASU also requires disclosure of income taxes paid disaggregated by federal, state, and foreign jurisdictions. The Company adopted ASU 2023-09 effective January 1, 2025 on a prospective basis. The adoption had a financial statement disclosure impact only and did not have a material impact on the Company’s consolidated financial statements.

Recently Issued Standards Not Yet Adopted

ASU 2024-03 — Disaggregation of Income Statement Expenses: 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 ASU requires public business entities to disclose specified information about certain costs and expenses included in expense line items presented on the face of the income statement. The guidance is effective for annual reporting periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of ASU 2024-03 on its consolidated financial statements and related disclosures.

ASU 2025-05 — Measurement of Credit Losses for Accounts Receivable and Contract Assets: 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 ASU provides a practical expedient permitting entities to assume that conditions at the balance sheet date remain unchanged over the life of current accounts receivable and current contract assets when estimating expected credit losses. The guidance is effective for annual and interim reporting periods beginning after December 15, 2025, with early adoption permitted. The Company does not expect ASU 2025-05 to have a material impact on its consolidated financial statements.

ASU 2025-06 — Targeted Improvements to the Accounting for Internal-Use Software: In September 2025, the FASB issued ASU 2025-06, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. The ASU requires entities to begin capitalizing software development costs when management has authorized and committed to funding the project and it is probable the project will be completed and the software will be used to perform its intended function. The amendments are effective for annual reporting periods beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of ASU 2025-06 and will assess the impact upon adoption.

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.

BLACK ROCK PETROLEUM COMPANY

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

JULY 31, 2023

NOTE 3 – GOING CONCERN

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

BLACK ROCK PETROLEUM COMPANY

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

JULY 31, 2023

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

Results of Operations

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

For the three months ended July 31, 2023 our net loss was $1,000 compared to $1,139 for the three months ended July 31, 2022. During the current period we incurred $1,000 for transfer agent fees . In the prior period we incurred $1,139 for audit and accounting expense and $0 of interest expense.

Liquidity and Capital Resources

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

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 July 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

Exhibit		Document Description

31		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

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

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.

	BLACK ROCK PETROLEUM COMPANY

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

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

*Signature*	*Title*	*Date*

/s/ Zoltan Nagy	President, Principal Executive Officer,	April 20, 2026
Zoltan Nagy	Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

Black Rock Petroleum Co 10-Q