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~~ January 31, ~~2021~~2022

☐ 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)

(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 ~~December~~January 2813, ~~2020~~2023, the issuer had 120,850,000 shares of its common stock issued and outstanding.

TABLE OF CONTENTS

PART I		1
Item 1.	Condensed Unaudited Financial Statements	1	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	2	9
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	3	9
Item 4.	Controls and Procedures	3	9
PART II		4
Item 1.	Legal Proceedings	4	10
Item 1A.	Risk Factors	4	10
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	4	10
Item 3.	Defaults Upon Senior Securities	4	10
Item 4.	Mining Safety Disclosures	4	10
Item 5.	Other Information	4	10
Item 6.	Exhibits	4	10
	Signatures	5	11

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

BLACK ROCK PETROLEUM COMPANY

INDEX TO FINANCIAL STATEMENTS

OCTOBER 31, 2021

Condensed Balance Sheets as of January 31, 2022 (unaudited) and April 30, 2021		F-2
Condensed Statements of Operations for the Three Months and Nine Months ended January 31, 2022 and 2021 (unaudited)		F-3
Condensed Statements of Stockholders’ Deficit for the Nine Months ended January 31, 2022 and 2021 (unaudited)		F-4
Condensed Statements of Cash Flows for the Nine Months ended January 31, 2022 and 2021 (unaudited)		F-5
Notes to the Condensed Financial Statements (unaudited)		F-6

BLACK ROCK PETROLEUM COMPANY ~~BALANCE SHEETS AS OF OCTOBER 31, 2021 AND APRIL 30, 2021~~

	October 31, 2021			April 30, 2021
ASSETS
Current Assets
Bank	$	0		$	0
		0			0
TOTAL ASSETS	$	0		$	0
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accounts payable	$	14,258		$	9,085
Loan payable		32,125			32,125
Due to related party		81,900			77,432
Total Current Liabilities		128,283			118,642
Total Liabilities		128,283			118,642
Stockholders’ Equity (Deficit)
Preferred Stock, $.001 par value, 100,000,000 shares authorized, -0- shares issued and outstanding		1			1
Common Stock, $.001 par value, 200,000,000 shares authorized, 120,850,000 and 120,850,000 shares issued and outstanding, respectively		1,209			1,209
Additional paid-in capital		-
Accumulated deficit		(129,493	)		(119,852	)
Total Stockholders’ Equity ( Deficit)		(128,283	)		(118,642	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	0		$	0

UNAUDITED FINANCIAL STATEMENTS

~~See~~JANUARY ~~accompanying~~31, ~~notes to financial statements.~~2022

2F-1

BLACK ROCK PETROLEUM COMPANY

~~STATEMENTS~~UNAUDITED OFBALANCE ~~OPERATIONS~~SHEETS

~~FOR~~AS ~~THE~~OF ~~THREE~~JANUARY ~~MONTHS~~31, 2022 AND ~~SIX~~APRIL ~~MONTHS ENDED OCTOBER 31~~30, 2021 ~~AND 2020~~

	Three Months October 31, 2021			Three months ended October 31, 2020			Six Months October 31, 2021			Six months ended October 31, 2020
	January 31, 2022			April 30, 2021
REVENUES	$	-		$	-		$	-		$	-
ASSETS
OPERATING EXPENSES
Current Assets
General and administrative expenses		1,077			1,220			9,641			6,730
Bank	$	0		$	0
TOTAL OPERATING EXPENSES		1,077			1,220			9,641			6,730
		0			0
LOSS FROM OPERATIONS		(1,077	)		(1,220	)		(9,641	)		(6,730	)
TOTAL ASSETS	$	0		$	0
OTHER INCOME (EXPENSE)
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Interest expense		-			-			-			(1,432	)
Current Liabilities
TOTAL OTHER INCOME (EXPENSE)		-			-			-			(1,432	)
Accounts payable	$	16,078		$	9,085
PROVISION FOR INCOME TAXES		-			-			-			-
Loan payable		32,125			32,125
NET LOSS	$	(1,077	)		(1,220	)	$	(9,641	)		(8,162	)
Due to related party		82,384			77,432
NET LOSS PER SHARE: BASIC AND DILUTED	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Total Current Liabilities		130,587			118,642
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		120,850,000			120,850,000			120,850,000			120,850,000
Total Liabilities		130,587			118,642
Stockholders’ Equity (Deficit)
Preferred Stock, $.001 par value, 100,000,000 shares authorized, -0- shares issued and outstanding		1			1
Common Stock, $.001 par value, 200,000,000 shares authorized, 120,850,000 and 120,850,000 shares issued and outstanding, respectively		1,209			1,209
Additional paid-in capital		-
Accumulated deficit		(131,797	)		(119,852	)
Total Stockholders’ Equity ( Deficit)		(130,587	)		(118,642	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	0		$	0

See accompanying notes to ~~financial~~the unaudited financial statements.

3F-2

BLACK ROCK PETROLEUM COMPANY

~~STATEMENT~~UNAUDITED STATEMENTS OF ~~STOCKHOLDERS’ EQUITY (DEFICIT)~~OPERATIONS

					Common stock				Additional paid in
	Amount		Amount		Shares		Amount		capital			Deficit			Total
April 30, 2020		1	$	1		120,850,000	$	1,209	$	17,125		$	(118,699	)	$	(100,364	)
Reclass of related party payable										(17,125	)					(17,125	)
Net loss for the period ended April 30, 2021													(1,153	)		(1,153	)
Balance, April 30, 2021		1	$	1		120,850,000	$	1,209	$	-		$	(119,852	)	$	(118.642	)
Net loss for the period ended October 31, 2021													(9,641	)		(9,641	)
Balance, October 31, 2021		1	$	1		120,850,000	$	1,209	$	0		$	(129,493	)	$	(128,283	)

FOR THE NINE MONTHS ENDED JANUARY 31, 2022 AND 2021

	Three Months January 31, 2022			Three months ended January 31, 2021			Nine Months January 31, 2022			Nine months ended January 31, 2021

REVENUES	$	-		$	-		$	-		$	-

OPERATING EXPENSES
General and administrative expenses		2,304			4,710			11,945			11,440
TOTAL OPERATING EXPENSES		2,304			4,710			11,945			11,440

LOSS FROM OPERATIONS		(2,304	)		(4,710	)		(11,945	)		(11,440	)

OTHER INCOME (EXPENSE)
Interest expense		-			(774	)		-			(2,206	)
TOTAL OTHER INCOME (EXPENSE)		-			(774	)		-			(2,206	)

PROVISION FOR INCOME TAXES		-			-			-			-

NET LOSS	$	(2,304	)		(5,484	)	$	(11,945	)		(13,646	)

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

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		120,850,000			120,850,000			120,850,000			120,850,000

~~BLACK~~See ~~ROCK~~accompanying ~~PETROLEUM~~notes ~~COMPANY~~to the unaudited financial statements.

~~STATEMENTS OF CASH FLOWS~~F-3

~~FOR~~BLACK ~~THE~~ROCK ~~SIX~~PETROLEUM ~~MONTHS ENDED OCTOBER 31, 2021 AND 2020~~ COMPANY

	Six months ended October 31, 2021			Six months ended October 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(9,641	)	$	(8,162	)
Changes in assets and liabilities:
Increase (decrease) in accounts payable		5,173			2,502
Net Cash Used by Operating Activities		(4,468	)		(5,660	)
CASH FLOWS FROM INVESTING ACTIVITIES
Net Cash Used by Investing Activities		0
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties		4,468			5,660
Loan payable		0			0
Contributed capital		0			0
Net Cash Provided by Financing Activities		4,468			5,510
Net Increase (Decrease) in Cash and Cash Equivalents		(0	)		(0	)
Cash and cash equivalents, beginning of period		0			1
Cash and cash equivalents, end of period	$	0			1
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	$	0		$	0
Income taxes paid	$	0		$	0
NON-CASH INVESTING AND FINANCING INFORMATION

UNAUDITED STATEMENT OF STOCKHOLDERS’ EQUITY (DEFICIT)

See accompanying notes to financial statements.

					Common stock				Additional paid in
	Amount		Amount		Shares		Amount		capital			Deficit			Total
April 30, 2020		1	$	1		120,850,000	$	1,209	$	17,125		$	(118,699	)	$	(100,364	)
Reclass of related party payable										(17,125	)					(17,125	)
Net loss for the period ended April 30, 2021													(1,153	)		(1,153	)
Balance, April 30, 2021		1	$	1		120,850,000	$	1,209	$	-		$	(119,852		$	(118.642	)
Net loss for the period ended January 31, 2022													(11,945	)		(11,945	)
Balance, January 31, 2022		1	$	1		120,850,000	$	1,209	$	0		$	(131,797	)	$	(130,587	)

5See accompanying notes to the unaudited financial statements.

~~BLACK ROCK PETROLEUM COMPANY~~F-4

~~NOTES~~BLACK TOROCK ~~THE~~PETROLEUM ~~FINANCIAL STATEMENTS~~COMPANY

~~OCTOBER~~UNAUDITED ~~31,~~STATEMENTS ~~2021~~OF CASH FLOWS

~~NOTE~~FOR 1THE –NINE ~~ORGANIZATION~~MONTHS ~~AND~~ENDED ~~DESCRIPTION~~JANUARY OF31, ~~BUSINESS~~2022 AND 2021

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.

	Nine months ended July 31 2021			Nine months ended January 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period	$	(11,945	)	$	(13,646	)
Changes in assets and liabilities:
Increase (decrease) in accounts payable		6,997			4,705
Net Cash Used by Operating Activities		(4,948	)		(8,941	)

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

CASH FLOWS FROM FINANCING ACTIVITIES
Advances from related parties		4,948			8,941
Loan payable		0			0
Contributed capital		0			0
Net Cash Provided by Financing Activities		4,948			8,941

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

Cash and cash equivalents, beginning of period		0			1
Cash and cash equivalents, end of period	$	0			1

SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid	$	0		$	0
Income taxes paid	$	0		$	0

NON-CASH INVESTING AND FINANCING INFORMATION

OnSee ~~March~~accompanying ~~15,~~notes 2021, the Company believed it had completed a transaction whereby it acquired One Hundred percent (100%) of the ownership interests of Torrance Petroleum LLC, a Wyoming limited liability company, in exchange for transfer of Sixty Million Four Hundred Twenty-five Thousand (60,425,000) restricted shares of Company common stock, $0.00001 par value, (the “BKRP Common Shares”) owned by Zoltan Nagy, President/CEO of the Company, to the ~~Seller,~~unaudited ~~Affluence Projects~~financial ~~LLC, a Delaware limited liability company~~statements. The original agreement provided that, in addition to transfer of the BKRP Common Shares to Seller, the Company would issue to Seller shares of a new class of preferred stock, i.e., Fifty Million (50,000,000) shares of Series A Preferred Stock. The amended agreement eliminated the shares of Series A Preferred Stock being issued to the Seller. As a result, no additional shares of Company stock were issued by the Company pursuant to the transaction, as the BKRP Shares being transferred to the Seller had been owned by Mr. Nagy and, thus, were already counted in the number of common shares issued and outstanding prior to the closing of the transaction.

Torrance Petroleum LLC has not fulfilled its obligations to complete the transaction despite all assurances. Black Rock Petroleum Company therefore unilaterally rescinds the agreement as integral conditions have not been met. The Company agrees to return the mineral rights of the 520 acre oil field in Torrance California back to the seller in exchange for the return of 60,425,000 shares to Zoltan Nagy President of Black Rock Petroleum Company.F-5

WeBLACK ~~have~~ROCK ~~not~~PETROLEUM ~~generated any operating revenues to date.~~COMPANY

~~NOTE~~NOTES 2TO –THE ~~SUMMARY~~UNAUDITED OFFINANCIAL ~~SIGNIFICANT ACCOUNTING POLICIES~~STATEMENTS

~~Basis~~JANUARY of31, ~~Presentation~~2022

~~The~~NOTE ~~Company’s~~1 ~~financial~~– ~~statements~~ORGANIZATION ~~have been~~AND ~~prepared~~DESCRIPTION inOF ~~accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).~~BUSINESS

~~Use~~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 ~~Estimates~~the State of Nevada. We have not commenced our planned operations. The Company’s fiscal year end is April 30.

~~The~~ On ~~preparation~~March 15, 2021, the Company believed it had completed a transaction whereby it acquired One Hundred percent (100%) of ~~financial~~the ~~statements~~ownership interests of Torrance Petroleum LLC, a Wyoming limited liability company, in ~~conformity~~exchange for transfer of Sixty Million Four Hundred Twenty-five Thousand (60,425,000) restricted shares of Company common stock, $0.00001 ~~with~~par ~~generally~~value, ~~accepted~~(the ~~accounting~~“BKRP ~~principles~~Common ~~requires~~Shares”) ~~management~~owned by Zoltan Nagy, President/CEO of the Company, to ~~make~~the ~~estimates~~Seller, ~~and~~Affluence ~~assumptions~~Projects LLC, a Delaware limited liability company. The original agreement provided that, ~~affect~~in addition to transfer of the ~~reported~~BKRP ~~amounts~~Common Shares to Seller, the Company would issue to Seller shares of a new class of preferred stock, i.e., Fifty Million (50,000,000) shares of Series ~~assets~~A ~~and~~Preferred ~~liabilities~~Stock. ~~and~~The ~~disclosure~~amended agreement eliminated the shares of ~~contingent~~Series ~~assets~~A ~~and~~Preferred ~~liabilities~~Stock atbeing issued to the ~~date~~Seller. As a result, no additional shares of Company stock were issued by the ~~financial~~Company ~~statements~~pursuant ~~and~~to the ~~reported~~transaction, ~~amounts~~as the BKRP Shares being transferred to the ofSeller ~~revenues~~had been owned by Mr. Nagy and, ~~expenses~~thus, ~~during~~were already counted in the ~~reporting~~number ~~period. Actual~~of ~~results~~common ~~could~~shares ~~differ~~issued ~~from~~and ~~those~~outstanding ~~estimates~~prior to the closing of the transaction.

6Torrance Petroleum LLC has not fulfilled its obligations to complete the transaction despite all assurances. Black Rock Petroleum Company therefore unilaterally rescinds the agreement as integral conditions have not been met. The Company agrees to return the mineral rights of the 520 acre oil field in Torrance California back to the seller in exchange for the return of 60,425,000 shares to Zoltan Nagy President of Black Rock Petroleum Company.

~~Fair~~We ~~value~~have ofnot ~~financial~~generated ~~instruments~~any operating revenues to date.

~~The~~NOTE ~~Company~~2 ~~follows~~– ~~paragraph~~SUMMARY ~~825-10-50-10~~OF ~~of the~~SIGNIFICANT ~~FASB~~ACCOUNTING 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:POLICIES

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

~~Level~~The 2:Company’s ~~Pricing~~financial ~~inputs~~statements ~~other than quoted prices~~have inbeen ~~active~~prepared ~~markets included~~ in ~~Level~~accordance 1,with ~~which~~accounting ~~are~~principles ~~either~~generally ~~directly~~accepted orin ~~indirectly~~the ~~observable~~United asStates of ~~the~~America ~~reporting~~(“U.S. ~~date~~GAAP”).

~~Level~~Use 3:of ~~Pricing inputs that are generally unobservable inputs and not corroborated by market data.~~Estimates

The ~~carrying~~preparation ~~amount~~ of ~~the~~financial ~~Company’s~~statements ~~financial~~in conformity ~~assets~~with ~~and~~generally ~~liabilities,~~accepted ~~such~~accounting asprinciples ~~cash~~requires ~~and~~management ~~accounts~~to ~~payable~~make ~~approximate~~estimates ~~their~~and ~~fair~~assumptions ~~value~~that ~~because~~affect of the ~~short~~reported ~~maturity~~amounts of assets ~~those~~and ~~instruments. The~~liabilities ~~Company’s~~and ~~notes~~disclosure ~~payable~~of ~~approximates~~contingent ~~the~~assets ~~fair~~and ~~value~~liabilities ofat ~~such~~the ~~instruments~~date ~~based~~of ~~upon~~the ~~management’s~~financial ~~best~~statements ~~estimate~~and ~~of interest~~the ~~rates~~reported ~~that~~amounts of ~~would~~revenues beand ~~available~~expenses toduring the ~~Company~~reporting ~~for~~period. Actual ~~similar~~results ~~financial~~could ~~arrangements~~differ atfrom ~~October~~those ~~31, 2021~~estimates.

~~Income Taxes~~F-6

~~The~~Fair ~~Company~~value ~~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.instruments

OnThe ~~December~~Company ~~22,~~follows ~~2017,~~paragraph 825-10-50-10 of the ~~Tax~~FASB ~~Cuts~~Accounting ~~and~~Standards ~~Jobs~~Codification ~~Act (TCJA)~~for ~~was~~disclosures ~~signed~~about ~~into~~fair ~~law~~value byof ~~the~~its ~~President~~financial ofinstruments and paragraph 820-10-35-37 of the ~~United~~FASB ~~States.~~Accounting ~~TCJA~~Standards isCodification a(“Paragraph ~~tax~~820-10-35-37”) ~~reform~~to ~~act~~measure ~~that~~the ~~among~~fair ~~other~~value ~~things,~~of ~~reduced~~its ~~corporate~~financial instruments. ~~tax~~Paragraph ~~rates~~820-10-35-37 toestablishes 21a ~~percent~~framework ~~effective~~for ~~January~~measuring 1,fair ~~2018.~~value ~~FASB~~in ~~ASC~~accounting ~~740,~~principles ~~Income~~generally ~~Taxes,~~accepted ~~requires~~in ~~deferred~~the ~~tax~~United ~~assets~~States of America (U.S. GAAP), and ~~liabilities~~expands todisclosures beabout ~~adjusted for~~fair ~~the~~value ~~effect~~measurements. To ofincrease aconsistency ~~change~~and comparability in ~~tax~~fair value ~~laws~~measurements orand ~~rates~~related indisclosures, ~~the~~Paragraph ~~year~~820-10-35-37 ofestablishes ~~enactment,~~a fair value hierarchy which isprioritizes the ~~year~~inputs into valuation ~~which~~techniques ~~the~~used ~~change~~to ~~was~~measure ~~signed~~fair value into ~~law~~three (3) broad levels. The ~~Accordingly,~~ fair value hierarchy gives the ~~Company~~highest ~~adjusted~~priority to ~~its~~quoted ~~deferred~~prices ~~tax~~(unadjusted) in active markets for identical assets ~~and~~or liabilities atand ~~December~~the ~~31,2017,~~lowest ~~using~~priority ~~the~~to ~~new~~unobservable ~~corporate~~inputs. ~~tax~~The three ~~rate~~(3) levels of 21fair ~~percent.~~value ~~See Note~~hierarchy 5.defined by Paragraph 820-10-35-37 are described below:

~~The~~Level ~~Company~~1: ~~adopted~~Quoted ~~ASC~~market ~~740-10-25~~prices ~~(“ASC 740-10-25”)~~available ~~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~~active ~~financial~~markets ~~statements. Under~~for ~~ASC 740-10-25, we may recognize~~identical ~~the~~assets ~~tax~~or ~~benefit~~liabilities ~~from~~as ~~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~~reporting 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 settlementdate. 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~~Level ~~income~~2: ~~(loss)~~Pricing ~~per~~inputs ~~common~~other ~~share~~than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

~~Net~~Level ~~income~~3: ~~(loss)~~Pricing ~~per~~inputs ~~common~~that ~~share~~are isgenerally ~~computed pursuant~~unobservable toinputs ~~section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed~~and bynot ~~dividing~~corroborated ~~net income (loss)~~ by ~~the~~market ~~weighted average number of shares of common stock outstanding during the period~~data. 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 October 31, 2021 and 2020.

7The 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 January 31, 2022.

~~Recently~~Income ~~issued accounting pronouncements~~Taxes

InThe ~~February~~Company ~~2016~~follow ASC 740-10-30, which requires recognition of deferred tax assets and liabilities for the ~~FASB~~expected ~~issued~~future ~~ASU~~tax ~~2016-02,~~consequences of events that have been included in the financial ~~Leases~~statements ~~(Topic 842).~~or ~~ASU~~tax ~~2016-02~~returns. ~~requires~~Under ~~lessees~~this tomethod, ~~recognize~~deferred ~~lease~~tax assets and ~~lease~~ liabilities are based on the ~~balance~~differences ~~sheet~~between ~~and~~the financial statement ~~requires~~and ~~expanded~~tax ~~disclosures~~bases ~~about~~of ~~leasing~~assets ~~arrangements.~~and ~~The~~liabilities ~~new~~using ~~standard~~enacted ~~supersedes~~tax rates in effect for the ~~present~~fiscal ~~U.S. GAAP~~year ~~standard~~in onwhich ~~leases~~the ~~and~~differences are expected to ~~requires~~reverse. ~~substantially~~Deferred ~~all~~tax ~~leases~~assets toare bereduced ~~reported~~by ona valuation allowance to the ~~balance~~extent ~~sheet~~management asconcludes ~~right-of-use~~it is more likely than not that the assets ~~and~~will ~~lease~~not ~~obligations~~be realized. ~~ASU~~Deferred ~~2016-02~~tax isassets ~~effective for~~and ~~fiscal~~liabilities ~~years~~are ~~beginning~~measured ~~after~~using ~~December~~enacted ~~15,~~tax ~~2018~~rates ~~and~~expected ~~interim~~to ~~periods~~apply to taxable income in the fiscal years ~~beginning~~in ~~after~~which ~~December 15,~~those ~~2018,~~temporary ~~with~~differences ~~early adoption~~are ~~permitted.~~expected ~~There~~to ~~has~~be ~~been~~recovered noor ~~material~~settled. ~~impact~~The effect on ~~our~~deferred ~~financial~~tax ~~statements~~assets asand liabilities of a ~~result~~change in tax rates is recognized in the Statements of ~~adopting~~Income ~~this~~in ~~standard~~the period that includes the enactment date.

On ~~June~~December 2022, ~~2018~~2017, the ~~Financial~~Tax ~~Accounting~~Cuts ~~Standards Board~~and Jobs Act (~~FASB~~TCJA) ~~issued~~was ~~Accounting~~signed ~~Standards~~into ~~Update~~law ~~(ASU)~~by ~~2018-07, Compensation—Stock~~the ~~Compensation~~President ~~(Topic~~of ~~718):~~the ~~Improvements to~~United ~~Nonemployee Share-Based Payment Accounting~~States. ~~ASU~~TCJA ~~2018-07~~ is ~~intended~~a totax ~~reduce~~reform ~~cost~~act ~~and~~that ~~complexity~~among ~~and~~other tothings, ~~improve~~reduced ~~financial reporting~~corporate ~~for~~tax ~~share-based~~rates ~~payments~~ to ~~nonemployees~~21 ~~(for~~percent ~~example,~~effective ~~service~~January ~~providers~~1, ~~external~~2018. ~~legal~~FASB ~~counsel,~~ASC ~~suppliers~~740, ~~etc.).~~Income ~~Under the new standard~~Taxes, ~~companies~~ ~~will~~requires nodeferred ~~longer~~tax beassets ~~required~~and liabilities to ~~value~~be ~~non-employee~~adjusted for ~~awards~~the ~~differently~~effect ~~from~~of ~~employee~~a ~~awards.~~change ~~Meaning~~in ~~that~~tax ~~companies~~laws ~~will~~or ~~value all~~rates ~~equity~~in ~~classified~~the ~~awards~~year atof ~~their~~enactment, ~~grant-date~~which ~~under~~is ~~ASC718~~the ~~and~~year ~~forgo~~in ~~revaluing~~which the ~~award~~change ~~after~~was ~~this~~signed ~~date~~into law. ~~The~~Accordingly, the Company ~~has~~adjusted ~~chosen~~its ~~to early~~deferred ~~adopt~~tax ~~this~~assets ~~standard.~~and ~~There~~liabilities ~~has~~at ~~been~~December no31,2017, ~~material~~using ~~impact~~the onnew ~~our~~corporate ~~financial~~tax ~~statements~~rate ~~as a result~~ of ~~adopting~~21 ~~this~~percent. ~~standard~~See Note 5.

The Company ~~has~~adopted ~~implemented~~ASC ~~all~~740-10-25 ~~new accounting~~(“ASC ~~pronouncements~~740-10-25”) ~~that~~with ~~are~~regard into ~~effect~~uncertainty income taxes. ~~These~~ASC ~~pronouncements~~740-10-25 ~~did~~addresses ~~not~~the ~~have~~determination ~~any~~of ~~material~~whether ~~impact~~tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ~~unless~~ASC ~~otherwise disclosed~~740-10-25, ~~and~~we may recognize the ~~Company~~tax ~~does~~benefit ~~not~~from ~~believe~~an ~~that~~uncertain ~~there~~tax ~~are~~position ~~any~~only ~~other~~if ~~new~~it ~~accounting~~is ~~pronouncements~~more likely than not that ~~have~~the ~~been~~tax ~~issued~~position ~~that~~will ~~might~~be ~~have~~sustained on examination aby ~~material~~the ~~impact~~taxing authorities, based on ~~its~~the technical merits of the position. The tax benefits recognized in the financial statements from such a position orshould ~~results~~be measured based on the largest benefit that has a greater than 50% likelihood of ~~operations~~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.

~~NOTE 3 – GOING CONCERN~~F-7

AsNet ~~reflected in the accompanying financial statements, the Company has an accumulated deficit of $129,493 as at October 31, 2021, has no current operations and has generated no~~ income to(loss) ~~date. These~~per ~~factors~~common 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.share

~~NOTE~~Net 4income –(loss) ~~RELATED~~per ~~PARTY~~common ~~TRANSACTIONS~~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 January 31, 2022 and 2020.

~~Since~~Recently ~~the~~issued ~~fiscal~~accounting year ended April 30, 2016, Zoltan Nagy, CEO and Director, has advanced the Company funds to pay for general operating expenses. As of October 31, 2021 and April 30, 2021, $81,900 and $77,432, respectively, is due to Mr. Nagy. The amount due is unsecured, non-interest bearing and due on demand.pronouncements

~~NOTE~~In 5February –2016, ~~LOAN~~the ~~PAYABLE~~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.

~~During~~On June 20, 2018, the ~~year~~Financial ~~ended~~Accounting ~~April~~Standards Board ~~30,~~(FASB) ~~2021~~issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock ~~Walter~~Compensation ~~Weeks~~(Topic 718): Improvements ~~advanced~~to ~~the~~Nonemployee ~~Company~~Share-Based ~~$32,125~~Payment Accounting. ~~The~~ASU ~~loan~~2018-07 is ~~unsecured~~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-~~interest~~employee ~~bearing~~awards differently from employee awards. Meaning that companies will value all equity classified awards at their grant-date under ASC718 and ~~due~~forgo revaluing the award after this date. The Company has chosen to early adopt this standard. There has been no material impact on ~~demand~~our financial statements as a result of adopting this standard.

~~NOTE~~The 6Company –has ~~SUBSEQUENT~~implemented ~~EVENTS~~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.

~~Management~~NOTE ~~has~~3 ~~evaluated~~– ~~subsequent events~~GOING 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.CONCERN

8As reflected in the accompanying financial statements, the Company has an accumulated deficit of $131,797 as at January 31, 2022, 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 2.~~NOTE ~~MANAGEMENT’S~~4 ~~DISCUSSION~~– ~~AND~~RELATED ~~ANALYSIS~~PARTY ~~OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS~~TRANSACTIONS

~~This section~~Since ofthe ~~this~~fiscal ~~quarterly~~year ~~report~~ended ~~includes~~April a30, ~~number~~2016, ofZoltan Nagy, ~~forward-looking~~CEO ~~statements~~and ~~that~~Director, ~~reflect~~has ~~our~~advanced ~~current~~the ~~views~~Company ~~with~~funds ~~respect~~ to ~~future~~ ~~events~~pay ~~and~~for ~~financial~~general ~~performance~~operating expenses. ~~Forward-looking~~As ~~statements~~of ~~are~~January ~~often~~31, ~~identified~~2022 byand ~~words~~April ~~like: believe~~30, ~~expect~~2021, ~~estimate,~~ ~~anticipate~~$82,384 ~~intend, project~~ and ~~similar expressions~~$77, ~~or words which~~432, ~~by their nature~~respectively, ~~refer~~is due to ~~future~~Mr. ~~events~~Nagy. ~~You~~The ~~should~~amount ~~not~~due ~~place undue~~is ~~certainty on these forward-looking statements~~unsecured, ~~which apply only as of the date of this report. These forward~~non-~~looking~~interest ~~statements are~~bearing ~~subject to certain risks~~ and ~~uncertainties~~due ~~that~~on ~~could cause actual results to differ materially from historical results or our predictions~~demand.

~~Plan of~~NOTE ~~Operation~~5 – LOAN PAYABLE

~~We are~~During athe ~~start-up,~~year ~~oil~~ended ~~and~~April ~~gas~~30, ~~exploration~~2021, ~~stage~~Walter ~~corporation~~Weeks advanced ~~and~~the ~~distributor~~Company ~~of oil field equipment~~$32,125. AnThe ~~exploration~~loan ~~stage corporation~~ is ~~one~~unsecured, ~~engaged~~non-interest inbearing ~~the search for oil~~ and ~~gas~~due ~~reserves which are not in either the development or production stage. We have only recently acquired an entity with an oilfield~~ on ~~its property~~demand. ~~We have not yet generated or realized any revenues from our business operations.~~

~~On December~~NOTE 3,6 ~~2020,~~– ~~the~~SUBSEQUENT Company announced it has executed a contract to acquire 100% ownership of Torrance Petroleum Co, a Wyoming entity that holds a 520 Acre California Oilfield in the Monterey Shale. Torrance Petroleum will become a wholly owned subsidiary the Company, via a transaction that has been structured as a stock-for-stock exchange. The oil field will now be the Company’s core focus. Philip Andrews a Irish Citizen and experienced oil and gas executive has been named Managing Director, and he will oversee the permitting and drilling plans of the 520 acre development with plans for ten initial wells to be drilled to bring the field into production, he will also be seeking additional potential oil and gas opportunities in the USA and internationally for the Company to acquire as part of its rapid expansion plans.EVENTS

~~Results~~Management has evaluated subsequent events pursuant to the requirements of ~~Operations~~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.

~~We have not yet recognized any revenue as of October 31, 2020.~~F-8

~~For~~ITEM ~~the three months ended October 31, 2020 our net loss was $1,220 compared to $1,477 for the three months ended October 31, 2019~~2. ~~During~~ ~~the~~MANAGEMENT’S ~~current~~DISCUSSION ~~period~~AND weANALYSIS ~~incurred~~OF ~~$1,220~~FINANCIAL ~~for~~CONDITION ~~audit,~~AND ~~accounting~~RESULTS ~~and~~OF ~~filing expense and no interest expense. In the prior period we incurred $1,000 for accounting expense and $477 of interest expense.~~OPERATIONS

~~For~~This ~~the~~section ~~six~~of ~~months~~this ~~ended~~quarterly ~~October~~report ~~31,~~includes ~~2020~~a ~~our~~number ~~net~~of ~~loss~~forward-looking ~~was~~statements ~~$8,162~~that ~~compared~~reflect toour ~~$1,955~~current ~~for~~views ~~the~~with ~~six~~respect ~~months~~to ~~ended~~future events ~~October~~and ~~31,~~financial ~~2019~~performance. ~~During the~~Forward-looking ~~current~~statements ~~period~~are weoften ~~incurred~~identified $6by words like: believe,~~730~~ ~~for~~expect, ~~audit~~estimate, ~~accounting~~anticipate, intend, project and ~~filing~~similar ~~expense~~expressions, ~~and~~or $1words which,~~220~~ ofby ~~interest~~their ~~expense~~nature, refer to future events. InYou ~~the~~should ~~prior~~not ~~period~~place undue certainty weon ~~incurred~~these $1forward-looking statements,~~000~~ ~~for~~which ~~accounting~~apply ~~expense~~only ~~and~~as ~~$955~~of the date of ~~interest~~this ~~expense~~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.

~~Liquidity~~Plan ~~and~~of ~~Capital~~Operation ~~Resources~~

AsWe ofare ~~October~~a 31start-up, ~~2020,~~oil weand ~~have~~gas noexploration ~~available~~stage ~~cash,~~corporation ~~liabilities~~and distributor of ~~$108,527~~oil field equipment. An exploration stage corporation is one engaged in the search for oil and angas ~~accumulated~~reserves ~~deficit~~which ofare ~~$126,860.~~not ~~During~~in either the ~~six months~~development ~~ended~~or ~~October~~production ~~31,~~stage. ~~2020~~We wehave ~~used~~only ~~$5,660~~recently acquired ofan ~~cash~~entity inwith ~~operations~~an ~~and~~oilfield ~~received~~on ~~$5,660~~its ~~from~~property. We ~~our~~have ~~CEO~~not toyet ~~pay~~generated ~~for~~or ~~operating~~realized ~~expenses~~any revenues from our business operations.

~~Our~~The ~~sole~~effects ~~officer~~of ~~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~~Covid ~~time,~~outbreak we have ~~not~~seemingly ~~made~~had ~~any~~little ~~arrangements to raise additional cash, other than through as described herein. If we need additional cash and can’t raise it,~~ or ~~Mr.~~no ~~Nagy~~effect ~~will~~on ~~not~~our ~~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~~On December 3, 2020, the Company announced it has executed a contract to acquire 100% ownership of Torrance Petroleum Co, a Wyoming entity that holds a 520 Acre California Oilfield. ~~QUANTITATIVE~~This ~~AND~~Acquisition ~~QUALITATIVE~~was ~~DISCLOSURES~~100% ~~ABOUT~~cancelled ~~MARKET~~as ~~RISK~~the title and valuation were not accepted by previous auditor. An 8k was filed in November 2022 reflecting this change.

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

~~ITEM~~We 4.have ~~CONTROLS~~not ~~AND~~yet ~~PROCEDURES~~recognized any revenue as of January 31, 2022.

~~Evaluation~~For the three months ended January 31, 2022 our net loss was $2,304 compared to $5,484 for the three months ended January 31, 2021. During the current period we incurred $2,304 for audit, accounting and filing expense and $0 of ~~Disclosure~~interest ~~Controls~~expense. In the prior period we incurred $4,710 for audit and ~~Procedures~~accounting expense and $774 of interest expense.

WeFor ~~maintain “disclosure controls and procedures,” as such term is defined in Rule 13a-15(e) under~~ the ~~Securities~~nine ~~Exchange Act~~months ofended ~~1934~~January ~~(the “Exchange Act”)~~31, ~~that~~2022 ~~are designed to ensure that information required to be disclosed in~~ our ~~Exchange Act~~net ~~reports~~loss iswas ~~recorded~~$11,945 ~~processed,~~compared ~~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~~$13,646 ~~including~~for ~~our~~the ~~Chief~~nine ~~Executive~~months ~~Officer and~~ended ~~Chief~~January ~~Financial Officer~~31, ~~as appropriate, to allow timely decisions regarding required disclosure~~2021. ~~We conducted an evaluation~~During (the ~~“Evaluation”),~~current ~~under~~nine ~~the~~month ~~supervision~~period ~~and~~we ~~with~~incurred ~~the~~$11,945 ~~participation~~for ~~of our Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”)~~audit, ofaccounting ~~the effectiveness of the design~~ and ~~operation~~filing ofexpense ~~our disclosure controls~~ and ~~procedures~~ ~~(“Disclosure~~$0 ~~Controls”) as~~ of ~~the~~interest ~~end~~expense. ofIn the ~~period~~prior ~~covered by this report pursuant to Rule 13a-15 of the~~period ~~Exchange~~we ~~Act.~~incurred ~~Based on this Evaluation~~$11,440 ~~our~~for ~~CEO~~audit and ~~CFO~~accounting ~~concluded~~expense ~~that~~and ~~our~~$2,206 ~~Disclosure Controls were not effective as~~ of ~~the~~interest ~~end of the period covered by this report~~expense.

~~Changes~~Liquidity inand ~~Internal~~Capital ~~Controls~~Resources

~~There~~As ~~were~~of January 31, 2022, we have no ~~changes~~available incash, ~~our~~liabilities ~~internal~~of ~~control~~$130,587 ~~over~~and ~~financial~~an ~~reporting~~accumulated ~~during~~deficit of $131,797. During the ~~quarter~~six months ended ~~October~~January 31, ~~2020~~2022 ~~that~~we ~~have~~used ~~affected~~$4, or948 ~~are~~of ~~reasonably~~cash ~~likely~~in tooperations ~~affect~~and received $4,948 from our ~~internal~~CEO ~~control~~to ~~over~~pay ~~financial~~for ~~reporting~~operating expenses.

9Our 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.

~~PART II - OTHER INFORMATION~~2

ITEM 13. ~~LEGAL~~QUANTITATIVE ~~PROCEEDINGS~~AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

~~There~~We are noa ~~claims,~~smaller ~~actions,~~reporting ~~suits,~~company ~~proceedings,~~as ordefined ~~investigations~~by ~~that~~Rule ~~are~~12b-2 ~~currently~~of ~~pending or, to~~ the ~~Company’s~~Exchange ~~knowledge, threatened~~Act byand orare ~~against~~not ~~the~~required ~~Company~~to orprovide ~~respecting its operations or assets, or by or against any of~~ the ~~Company’s~~information ~~officers, directors,~~under ~~or affiliates~~this item.

ITEM 1A4. ~~RISK~~CONTROLS ~~FACTORS~~AND PROCEDURES

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

~~ITEM~~We 2maintain “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. ~~UNREGISTERED~~We ~~SALES~~conducted OFan ~~EQUITY~~evaluation ~~SECURITIES~~(the ~~AND~~“Evaluation”), under ~~USE~~the OFsupervision ~~PROCEEDS~~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.

~~None~~Changes in Internal Controls

~~ITEM~~There 3.were ~~DEFAULTS~~no ~~UPON~~changes ~~SENIOR~~in ~~SECURITIES~~our internal control over financial reporting during the quarter ended January 31, 2022 that have affected, or are reasonably likely to affect, our internal control over financial reporting.

~~None.~~3

~~ITEM~~PART 4.II ~~MINING~~- ~~SAFETY~~OTHER ~~DISCLOSURES~~INFORMATION

~~Not~~ITEM ~~applicable~~1. LEGAL PROCEEDINGS

~~ITEM~~There 5.are ~~OTHER~~no ~~INFORMATION~~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.

~~None~~ITEM 1A. RISK FACTORS

~~ITEM~~We 6.are ~~EXHIBITS~~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.

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.

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

10None

~~SIGNATURES~~ITEM 3. DEFAULTS UPON SENIOR SECURITIES

~~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~~None.

~~BLACK~~ITEM 4. ~~ROCK~~MINING ~~PETROLEUM~~SAFETY ~~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~~DISCLOSURES

~~Pursuant~~Not ~~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~~applicable.

Signature	Title	Date
/s/ Zoltan Nagy	President, Principal Executive Officer,	December 23, 2022
Zoltan Nagy	Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

ITEM 5. OTHER INFORMATION

11None

ITEM 6. 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.

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,	January 23, 2023
Zoltan Nagy	Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and sole member of the Board of Directors

Filing Compare · Black Rock Petroleum Co