UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of October 2025
Commission File Number: 001-42717
Blue Gold Limited
(Registrant’s Name)
Mourant Governance Services (Cayman) Limited,
94 Solaris Avenue, Camana Bay
Grand Cayman, KY1-1108, Cayman Islands.
(Address of principal executive offices)
Andrew Cavaghan
Tel. No: +44 (0) 7487 799481
Email: info@bluegoldmine.com
94 Solaris Avenue, Camana Bay
Grand Cayman, KY1-1108, Cayman Islands
(Address of Principal Executive Offices)
Indicate by check mark whether the registrant
files or will file annual reports under cover of Form 20-F or Form 40-F: Form 20-F ☒
Form 40-F ☐
Change in Registrant’s Certifying Accountant
As previously disclosed in Amendment No. 2 to
the Form F-1/A and the Form 6-K Periodic Report filed on August 26, 2025 by Blue Gold Limited (“Blue Gold”), due to changes
in the auditor’s combined business following the acquisition of Pannell Kerr Forster of Texas P.C. (“PKF Texas”) by
Withum Smith+Brown, PC (“Withum”), PKF Texas notified Blue Gold on August 2, 2025 that it would no longer be able to serve
as auditor of Blue Gold.
On August 3, 2025, Blue Gold engaged LAO Professionals
as its interim independent registered public accounting firm on a limited basis to prepare standalone audited financial statements of
Blue Gold as of and for the year ended December 31, 2024. Subsequently, on October 8, 2025, the Audit Committee of Blue Gold approved
the engagement and appointment of PKF Littlejohn LLP as independent registered public accounting firm, effective as of such date.
The reports of LAO Professionals for the financial
statements of Blue Gold as of and for the year ended December 31, 2024 did not contain any adverse opinion or a disclaimer of opinion,
nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles. LAO Professional’s audit reports
contained an explanatory paragraph related to the substantial doubt of Blue Gold’s ability to continue as a going concern.
As of October 10, 2025, there were no disagreements
with LAO Professionals on any matter of accounting principles or practices, financial statement disclosures or auditing scope or procedure,
which such disagreements, if not resolved to the satisfaction of LAO Professionals, would have caused LAO Professionals to make reference
thereto in its reports on the financial statements of Blue Gold for such period. As of and for the year ended December 31, 2024, there
were no “reportable events” as that term is described in paragraphs (A) through (D) of Item 16F(a)(1)(v) of Form 20-F.
In accordance with Item 16F(a)(3) of Form 20-F, Blue Gold furnished LAO Professionals with a copy of this Form 6-K, providing LAO Professionals with the opportunity to furnish Blue Gold with a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether it agrees with the
statements made by Blue Gold herein in response to Item 16F(a) of Form 20-F, and if not, stating the respects in which it does
not agree. Attached as Exhibit 16.1 is a copy of LAO Professionals’ letter addressed to the SEC relating to the statements
made by Blue Gold in this report.
Financial Statements and Exhibits.
| Exhibit No. |
|
Description |
| 16.1 |
|
Letter of LAO Professionals, dated October 10, 2025. |
SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| |
Blue Gold Limited |
| |
|
|
| Date: October 10, 2025 |
By: |
/s/ Andrew Cavaghan |
| |
Name: |
Andrew Cavaghan |
| |
Title: |
Chief Executive Officer |
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