UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-QSB
(Mark One)

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

For the quarterly period ended July 31, 2007

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the Transition Period from ____________ to _______________

Commission file number
0-26843

NORTIA CAPITAL PARTNERS, INC.
-----------------------------------------------------------------
(Exact name of small business issuer as specified in its charter)

Nevada 90-0254041
- ------------------------------- -------------------
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

400 Hampton View Court
Alpharetta, GA 30004
----------------------------------------
(Address of principal executive offices)

770-777-6795
---------------------------
(Issuer's telephone number)

N/A
----------------------------------------------------
(Former name, former address and former fiscal year,
if changed since last report)

Check whether the issuer: (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 [X] No [ ]

Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act):

Yes [ ] No [X]

State the number of shares outstanding of each of the issuer's classes
of common equity, as of the latest practicable date: Common Stock,
$.001 par value, 31,414,874 outstanding as of September 1, 2007.

Transitional Small Business Disclosure Format (check one):

Yes [ ] No [X]

NORTIA CAPITAL PARTNERS, INC.
FORM 10-QSB

TABLE OF CONTENTS

Page
----

PART I - FINANCIAL INFORMATION................................. 1

Item 1. Financial Statements................................... 2

Item 2. Management's Discussion and Analysis or Plan
of Operation........................................... 10

Item 3. Controls and Procedures................................ 14

PART II - OTHER INFORMATION.................................... 14

Item 1. Legal Proceedings...................................... 14

Item 2. Unregistered Sales of Equity Securities and
Use of Proceeds........................................ 15

Item 3. Defaults Upon Senior Securities........................ 15

Item 4. Submission of Matters to a Vote of Security Holders.... 15

Item 5. Other Information...................................... 16

Item 6. Exhibits............................................... 16

SIGNATURES..................................................... 17

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Filed herewith are the following financial statements:

Balance Sheets at July 31, 2007 (Unaudited) and April 30, 2007

Statements of Operations for the three months ended July 31, 2007
and 2006 (Unaudited) and from Inception Date of May 1, 2006 to
July 31, 2007 (Unaudited)

Statements of Cash Flows for the three months ended July 31, 2007
and 2006 (Unaudited) and from Inception Date of May 1, 2006 to
July 31, 2007 (Unaudited)

Notes to Unaudited Financial Statements

Nortia Capital Partners, Inc.
(A Development Stage Company)

Balance Sheets

(Unaudited)
ASSETS July 31, April 30,
------ --------------- ---------------
2007 2007
--------------- ---------------

Current Assets
Cash $ 1,546 $ 1,706
--------------- ---------------
Total Current Assets 1,546 1,706
=============== ===============

Property and Equipment, net 1,794 2,035
--------------- ---------------

Investments
Non-marketable equity securities
of Related Party, at cost 100,000 100,000
Available-for-sale marketable equity
securities of Related Party 1,250,000 1,250,000
--------------- ---------------
Total Investments 1,350,000 1,350,000
--------------- ---------------

Total Assets $ 1,353,340 $ 1,353,741
=============== ===============

LIABILITIES
-----------

Current Liabilities
Accounts payable $ 41,585 $ 9,356
Deferred revenue - related party 43,406 18,906
Accrued expenses - 68,480
--------------- ---------------
Total Current Liabilities $ 84,991 $ 96,742
=============== ===============

Commitments and Contingencies (Note 6)

STOCKHOLDERS' EQUITY
--------------------

Preferred stock, Series A, $0.001 par
value, 5,000,000 shares authorized,
zero shares issued and outstanding $ - $ -
Common stock, $0.001 par value,
50,000,000 shares authorized
31,414,874 shares issued and
outstanding 31,415 31,415
Common stock issuable, 4,545 shares
outstanding 5 5
Additional paid in capital 7,888,325 7,863,325
Accumulated deficit (6,412,035) (6,412,035)
Deficit accumulated during development
stage (1,488,111) (1,474,461)
Accumulated other comprehensive income 1,248,750 1,248,750
--------------- ---------------
Total Stockholders' Equity 1,268,349 1,256,999
=============== ===============
Total Liabilities and
Stockholders' Equity $ 1,353,340 $ 1,353,741
=============== ===============

The accompanying unaudited notes are an integral part
of the financial statements.

Nortia Capital Partners, Inc.
(A Development Stage Company)

Statements of Operations
(Unaudited)

Period from
May 1, 2006
(Inception of
Development
Three Months Ended Stage) to
July 31, July 31,
2007 2006 2007
------------------------------------ ----------------

Revenues - Related Party $ 60,000 $ - $ 245,000

Operating Expenses
Contributed executive services 25,000 - 25,000
General and administrative 20,381 77,817 230,996
Depreciation 241 - 1,078
Rent - 5,404 12,254
Consulting 4,500 3,000 580,091
Compensation - 117,610 736,867
Professional fees 23,571 65,218 219,511
------------------------------------ ----------------
Total Operating Expenses 73,693 269,049 1,780,797
------------------------------------ ----------------

Operating Loss (13,693) (269,049) (1,535,797)

Other Income (Expense)
Gain on sale of available for
sale securities - previously
impaired - - 50,000
Interest expense - (11) (5,324)
Interest income 43 132 3,010
------------------------------------ ----------------
Other Income (Expense) 43 121 47,686
------------------------------------ ----------------

Net Loss $ (13,650) $ (268,928) $ (1,488,111)
==================================== ================

Comprehensive Loss
Unrealized gain on available
for sale securities - 200,000 1,248,750
==================================== ================

Total Comprehensive Loss $ (13,650) $ (68,928) $ (239,361)
==================================== ================

Net Loss Per Share
- Basic and Diluted $ (0.00) $ (0.01) $ (0.05)
==================================== ================

Weighted Average Shares 31,419,419 27,845,709 28,905,759
==================================== ================

The accompanying unaudited notes are an integral part
of the financial statements.

Nortia Capital Partners, Inc.
(A Development Stage Company)

Statements of Cash Flows
(Unaudited)

Period from
May 1, 2006
(Inception of
Development
Three Months Ended Stage) to
July 31, July 31,
2007 2006 2007
------------------------------------ ----------------

Cash Flows From Operating Activities:
Net loss $ (13,650) $ (268,928) $ (1,488,111)
Adjustments to reconcile net loss to
net cash used in operations:
Contributed executive services 25,000 - 25,000
Stock compensation expense - - 550,000
Stock consulting expense - - 520,000
Gain on available-for-sale
securities - previously impaired - - (50,000)
Depreciation 241 - 1,078
Changes in operating assets and
liabilities:
Decrease in other receivable - 3,750 54,150
Increase (decrease) in accounts
payable 32,229 (12,193) 29,392
Increase in deferred revenue
- related party 24,500 - 43,406
Increase (decrease) in accrued
expenses (68,480) 31,268 (4,127)
------------------------------------ ----------------
Net Cash Used In Operating Activities (160) (246,103) (319,213)
------------------------------------ ----------------

Cash Flows From Investing Activities:
Purchase of property and equipment - (2,872) (2,872)
------------------------------------ ----------------
Net Cash Used In Investing Activities - (2,872) (2,872)
------------------------------------ ----------------

Cash Flows From Financing Activities:
Proceeds from sale of common stock - 258,829 291,229
------------------------------------ ----------------
Net Cash Provided By Financing
Activities - 258,829 291,229
------------------------------------ ----------------

Net Increase (Decrease) in Cash (160) 9,854 (30,855)
------------------------------------ ----------------
Cash at Beginning of Period 1,706 32,401 32,401
------------------------------------ ----------------
Cash at End of Period $ 1,546 $ 42,255 $ 1,546
==================================== ================

Supplemental Disclosure of
Cash Flow Information:
Cash paid during the period for:
Interest $ - $ - $ -
==================================== ================
Taxes $ - $ - $ -
==================================== ================

Supplemental Disclosure of Non-Cash
Investing and Financing Transactions:
Conversion of loan receivable to
non-marketable equity securities
at cost $ - $ 100,000 $ 100,000
Common stock issuable for conversion
of accounts payable - - 5,000
Unrealized gain on available-for-sale
securities - 200,000 1,248,750

The accompanying unaudited notes are an integral part
of the financial statements.

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

Note 1. Basis of Presentation
---------------------

The accompanying unaudited financial statements have been prepared in
accordance with accounting principles generally accepted in the United
States of America and the rules and regulations of the United States
of America Securities and Exchange Commission ("SEC") for interim
financial information. Accordingly, they do not include all the
information and footnotes necessary for a comprehensive presentation
of financial position and results of operations.

It is management's opinion, however, that all material adjustments
(consisting of normal recurring adjustments and certain non-recurring
adjustments) have been made that are necessary for a fair financial
statement presentation. The results for the interim period are not
necessarily indicative of the results to be expected for the year.

These unaudited financial statements should be read in conjunction
with Nortia Capital Partners, Inc.'s ("Nortia", "we", "us", "our", or
the "Company") audited financial statements and notes thereto for the
year ending April 30, 2007 included in the Company's Form 10-K filed
with the SEC on July 30, 2007.

Note 2. Nature of Operations and Summary of Significant Accounting
Policies
----------------------------------------------------------

Nature of Operations

Nortia Capital Partners, Inc. ("Nortia," "we," "us," "our," "its", or
the "Company") is an Atlanta, Georgia based merchant banking company
that provides merchant banking-type services to small, private
companies seeking to become publicly held and traded.

History of Company Development

Nortia was organized as BF Acquisition Group I, Inc. under the laws of
the State of Florida on April 15, 1999, as a "shell" company with
plans to seek business partners or acquisition candidates. Due to
capital constraints, however, we were unable to continue with our
original business plan. In March 2001, we ceased our business
activities and became dormant through May 2003, whereby we incurred
only minimal administrative expenses.

During June 2003, present management was engaged to raise additional
capital, and initiate business activities. During the fiscal quarter
ending July 31, 2003, the business re-entered the development stage.
At that time, management raised capital and commenced preparations to
operate as a Business Development Company ("BDC"), intending to be
regulated pursuant to certain requirements of the 1940 Act applicable
to BDCs.

Effective August 2, 2004, BF Acquisition Group I, Inc. changed its
name to Nortia Capital Partners, Inc.

On October 15, 2004, we entered into a definitive share Exchange
Agreement with Global Life Sciences, Inc. ("Global"), a publicly
traded Nevada corporation, which then changed its name to "Nortia
Capital Partners, Inc." On December 2, 2004, the Exchange Agreement
was consummated. On December 3, 2004, the business was merged into
the Nevada corporation with the Nevada corporation surviving. As a
result of the recapitalization, we are now organized under the laws of
the State of Nevada.

On January 4, 2005, we filed a Form N-54A with the SEC pursuant to
which we elected to be regulated as a BDC pursuant to Section 54 of
the 1940 Act. As a result, we operated as an investment company with
a plan to build an investment portfolio and enhance the Company's
shareholder value. It was our intention to provide capital and

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

advisory services for management buyouts, recapitalizations, and the
growth and capital needs of emerging growth companies.

In June 2005, we determined to commence an offering of shares of our
common stock as a BDC in accordance with the exemption from the
registration requirements of the Securities Act of 1933 as provided by
Regulation E. In connection with that prospective offering, we filed
a Form 1-E with the SEC, which was reviewed in the ordinary course,
and with respect to which a comment letter was issued by the SEC staff
to the Company. As a result, we understood we were out of compliance
with certain of the rules and regulations governing the business and
affairs, financial status, and financial reporting items required of
BDCs. Ultimately, the Board of Directors of the Company (the "Board")
directed the Company to take immediate and substantial steps to
remediate certain of the compliance failures, and the Company informed
the SEC staff of these steps.

Accordingly, after careful consideration of the 1940 Act requirements
applicable to BDCs, an evaluation of the Company's ability to operate
as a going concern in an investment company regulatory environment,
the cost of 1940 Act compliance needs and a thorough assessment of
potential alternative business models, the Board determined that
continuation as a BDC was not in the best interest of the Company and
its shareholders. On February 10, 2006, upon the recommendation of
the Board, a majority of the then outstanding shares voted to approve
withdrawal of our election as a BDC.

On May 2, 2006, we filed form N-54C with the SEC formally withdrawing
our election to be subject to the 1940 Act, pursuant to the provisions
of section 54(c) of the Act. As of that date, the Company was no
longer a BDC and now intends to at all times conduct its activities in
such a way that it will not be deemed an "investment company" subject
to regulation under the 1940 Act. Thus, we do not hold ourselves out
as being engaged primarily in the business of investing, reinvesting
or trading in securities. In addition, the Company intends to conduct
its business in such a manner as to ensure that it will at no time own
or propose to acquire investment securities having a value exceeding
40 percent of the Company's total assets at any one time.

New Business Model

Subsequent to our withdrawal as a BDC, Nortia changed the nature of
its business focus from investing, owning, holding, or trading in
investment securities to that of an operating company intending to
provide merchant banking-type services to small, private companies
seeking to become publicly held and traded. Specifically, the Company
intends to identify small private companies and assist them with
managerial, accounting and financial advice and help them to raise
necessary capital by introducing them to potential investors. As
compensation for these services, the Company proposes to receive
shares of the companies, which we expect will then be registered in
their initial public offerings. The Company will at all times report
shares it receives as compensation on its periodic reports filed with
the SEC. Upon the client company's initial public offering, the
Company intends to immediately distribute to its shareholders a
portion of the shares held. The Company intends to conduct its
activities in such a way that it will not be deemed an "investment
company" subject to regulation under the 1940 Act. Thus, it will not
hold itself out as being engaged primarily in the business of
investing, reinvesting or trading in securities. In addition, the
Company intends to conduct its business in such a manner as to ensure
that it will at no time own or propose to acquire investment
securities having a value exceeding 40 percent of the Company's total
assets at any one time.

The Company has not engaged in this line of business before and there
is no guarantee that it will be successful in implementing the
business plan, or that, if implemented, it will ever have revenues
from the business.

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

The withdrawal of the Company's election to be regulated as a BDC
resulted in a change in its method of accounting. BDC financial
statement presentation and accounting use the "fair value" method of
accounting, which allows BDCs to value their investments at market
value as opposed to historical cost and to recognize unrealized gains
or losses in operations. As an operating company, the Company will use
either the fair-value ("SFAS 115 - Accounting for Certain Investments
In Debt and Equity Securities") or historical-cost methods ("APB 18 -
The Equity Method of Accounting for Investments in Common Stock") of
accounting for financial statement presentation and accounting for
securities held, depending on how the investment is classified and how
long the Company intends to hold the investment and recognize
unrealized gains or losses as a component of stockholders' equity. In
light of its limited assets, the effect of the change in method of
accounting was not material. In accordance with SFAS 154 - "Accounting
Changes and Error Corrections - A Replacement of APB Opinion No. 20
and FASB Statement No. 3", the change from a BDC to an operating
company has been retrospectively applied to prior periods.

With the new business model, effective May 2, 2006, the Company has
commenced a new development stage and has not generated any
significant revenue to date from its new business model. Activities
during the new development stage include raising capital and
implementing the new business plan. The results of operations for May
1, 2006 through May 2, 2006 were not material and therefore, the
Company will utilize May 1, 2006 as the inception date for the new
development stage.

Significant Accounting Policies

Accounting Estimates
- --------------------

When preparing financial statements in conformity with United States
Generally Accepted Accounting Principles ("U.S. GAAP"), our management
must make estimates based on future events that affect the reported
amounts of assets and liabilities, the disclosure of contingent assets
and liabilities as of the date of the financial statements, and
revenues and expenses during the reporting period. Actual results
could differ from these estimates. Significant estimates in the
accompanying financial statements includes valuation of the fair value
of financial instruments, the valuation of our investments, the
valuation of non-cash executive compensation services and the
valuation allowance for deferred tax assets.

Cash and Cash Equivalents
- -------------------------

Cash and cash equivalents include all highly liquid investments with a
maturity date of three months or less when purchased.

Property and Equipment
- ----------------------

Fixed assets greater than $1,000 are recorded at cost and depreciated
over their useful lives, which range from three to five years, using
the straight-line method. Maintenance and repair expense are expensed
as incurred.

Derivative Instruments
- ----------------------

In connection with the sale of debt or equity instruments, we may sell
options or warrants to purchase our common stock. In certain
circumstances, these options or warrants may be classified as
derivative liabilities, rather than as equity. Additionally, the debt
or equity instruments may contain embedded derivative instruments,
such as variable conversion options, which in certain circumstances
may be required to be bifurcated from the host instrument and
accounted for separately as a derivative instrument.

In accordance with SFAS 133 - "Accounting for Derivative Instruments
and Hedging Activities" and released interpretations, the
identification of, and accounting for, derivative instruments is
complex. Derivative instrument liabilities are re-valued at the end of

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

each reporting period, with changes in fair value of the derivative
liability recorded as charges or credits to income in the period in
which the changes occur. For options, warrants and bifurcated
conversion options that are accounted for as derivative instruments,
we determine the fair value of these instruments using the Black-
Sholes option pricing model, binomial stock price probability trees,
or other valuation techniques whichever is more practical under the
circumstance. These models require assumptions not limited to the
following examples: the remaining term of the instruments and risk-
free rates of return, our current common stock price and expected
dividend yield, and the expected volatility of our common stock price
based on not only the history of our stock price but also the
experience of other entities considered comparable to us. The
identification of, and accounting for, derivative instruments and the
assumptions used to value them can significantly affect our financial
statements.

Fair Value of Financial Instruments
- -----------------------------------

We define the fair value of a financial instrument as the amount at
which the instrument could be exchanged in a current transaction
between willing parties. The carrying value of current assets and
current liabilities approximates fair value because of the short
maturity of those instruments. The estimated fair value of our other
obligations is estimated based on the current rates offered to us for
similar maturities. Based on prevailing interest rates and the short-
term maturity of all of our indebtedness, management believes that the
fair value of our obligations approximates book value at July 31,
2007.

Investments
- -----------

The Company invests in various marketable equity instruments and
accounts for such investments in accordance with SFAS 115.

Certain securities that the Company may invest in may be determined to
be non-marketable. Non-marketable securities where the Company owns
less than 20% of the investee are accounted for at cost pursuant to
APB No. 18, "The Equity Method of Accounting for Investments in Common
Stock" ("APB 18").

Management determines the appropriate classification of its
investments at the time of acquisition and reevaluates such
determination at each balance sheet date. Trading securities that the
Company may hold are treated in accordance with SFAS 115 with any
unrealized gains and losses included in earnings. Available-for-sale
securities are carried at fair value, with unrealized gains and
losses, net of tax, reported as a separate component of stockholders'
equity. Investments classified as held-to-maturity are carried at
amortized cost. In determining realized gains and losses, the cost of
the securities sold is based on the specific identification method.

The Company periodically reviews its investments in marketable and
non-marketable securities and impairs any securities whose value is
considered non-recoverable. The Company's determination of whether a
security is other than temporarily impaired incorporates both
quantitative and qualitative information. GAAP requires the exercise
of judgment in making this assessment for qualitative information,
rather than the application of fixed mathematical criteria. The
Company considers a number of factors including, but not limited to,
the length of time and the extent to which the fair value has been
less than cost, the financial condition and near term prospects of the
issuer, the reason for the decline in fair value, changes in fair
value subsequent to the balance sheet date, and other factors specific
to the individual investment. The Company's assessment involves a high
degree of judgment and accordingly, actual results may differ
materially from the Company's estimates and judgments. The Company

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

recorded no impairment charges for securities during the three months
ended July 31, 2007 and 2006, respectively.

Revenue Recognition
- -------------------

The Company recognizes revenues in accordance with the guidance in the
SEC Staff Accounting Bulletin ("SAB") 104. Revenue is recognized when
persuasive evidence of an arrangement exists with a fixed or
determinable selling price, as services are provided and when
collection is reasonably assured.

Revenues earned during the three months ended July 31, 2007 and 2006
were derived from services and recognized as the services were
completed.

Income Taxes
- ------------

Income taxes are accounted for under the asset and liability method of
Statement of Financial Accounting Standards No. 109, "Accounting for
Income Taxes ("SFAS 109")." Under SFAS 109, deferred tax assets and
liabilities are recognized for the future tax consequences
attributable to differences between the financial statement carrying
amounts of existing assets and liabilities and their respective tax
bases. Deferred tax assets and liabilities are measured using enacted
tax rates expected to apply to taxable income in the years in which
those temporary differences are expected to be recovered or settled.
Under SFAS 109, the effect on deferred tax assets and liabilities of a
change in tax rates is recognized in income in the period that
includes the enactment date. In assessing the recoverability of
deferred tax assets and liabilities, management considers whether it
is more likely than not that some portion or all of the deferred tax
assets and liabilities will be realized.

Net Loss per Share of Common Stock
- ----------------------------------

Basic loss per common share (Basic EPS) excludes dilution and is
computed by dividing net loss by the weighted average number of common
shares outstanding or subscribed during the period. Diluted loss per
share (Diluted EPS) reflects the potential dilution that could occur
if stock options or other contracts to issue common stock, such as
warrants or convertible notes, were exercised or converted into common
stock. There were no additional common stock equivalents or other
items to adjust the numerator or denominator in the EPS computations
and therefore, diluted EPS equals basic EPS.

At July 31, 2007, there were warrants to purchase 1,960,410 shares of
the Company's common stock which may dilute future earnings per share.

Comprehensive Income (Loss)
- ---------------------------

Comprehensive income (loss) includes net income (loss) as currently
reported by the Company adjusted for other comprehensive items. Other
comprehensive items for the Company consists of an unrealized gain
related to the Company's equity securities accounted for as available-
for-sale with changes in fair value recorded through stockholders'
equity.

Stock-Based Compensation
- ------------------------

Effective May 1, 2006, the Company adopted SFAS No. 123 (R), entitled
Share-Based Payment. This revised Statement eliminates the
alternative to use APB 25's intrinsic value method of accounting that
was provided in SFAS No. 123 as originally issued. Under APB 25,

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

issuing stock options to employees generally resulted in recognition
of no compensation cost. This Statement requires entities to
recognize the cost of employee services received in exchange for
awards of equity instruments based on the grant-date fair value of
those awards.

In adopting SFAS 123 (R), the Company used the modified prospective
application ("MPA"). MPA requires the Company to account for all new
stock compensation to employees using fair value. The fair value for
these awards is based on the grant date. There was no cumulative
effect for applying SFAS 123 (R) at May 1, 2006.

For periods prior to May 1, 2006, the Company accounted for stock
options or warrants issued to non-employees for goods or services in
accordance with the fair value method of SFAS 123. Under this method,
the Company records an expense equal to the fair value of the options
or warrants issued. The fair value is computed using an options
pricing model.

Recent Accounting Developments
- ------------------------------

The Financial Accounting Standards Board ("FASB") has recently issued
several new accounting pronouncements, which may apply, to the
Company.

In July 2006, the Financial Accounting Standards Board, ("FASB"),
issued Interpretation 48, "Accounting for Uncertainty in Income Taxes-
An Interpretation of FASB Statement 109", or FIN 48, which clarifies
the accounting and disclosure requirements for uncertainty in tax
positions, as defined. FIN 48 requires a two-step approach to
evaluate tax positions and determine if they should be recognized in
the financial statements. The two-step approach involves recognizing
any tax positions that are "more likely that not" to occur and then
measuring those positions to determine if they are recognizable in the
financial statements. The Company adopted FIN 48 on May 1, 2007 and
does not believe it will have a material impact to the financial
statements.

In September 2006, FASB issued SFAS 157 "Fair Value Measurements".
This Statement defines fair value, establishes a framework for
measuring fair value in generally accepted accounting principles
(GAAP), and expands disclosures about fair value measurements. This
Statement applies under other accounting pronouncements that require
or permit fair value measurements, the Board having previously
concluded in those accounting pronouncements that fair value is the
relevant measurement attribute. Accordingly, this Statement does not
require any new fair value measurements. However, for some entities,
the application of this Statement will change current practice. This
Statement is effective for financial statements issued for fiscal
years beginning after November 15, 2007, and interim periods within
those fiscal years. The Company is currently assessing the impact, if
any, the adoption of SFAS 157 will have on its financial statements.

In February 2007, the FASB issued SFAS No. 159, "The Fair Value Option
for Financial Assets and Financial Liabilities, Including an Amendment
of FASB Statement No. 115", under which entities will now be permitted
to measure many financial instruments and certain other assets and
liabilities at fair value on an instrument-by-instrument basis. This
Statement is effective as of the beginning of an entity's first fiscal
year that begins after November 15, 2007. Early adoption is permitted
as of the beginning of a fiscal year that begins on or before November
15, 2007, provided the entity also elects to apply the provisions of
SFAS 157. The Company is currently assessing the impact, if any, the
adoption of SFAS 159 will have on its financial statements.

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

Note 3. Going Concern
-------------

As reflected in the accompanying financial statements, the Company had
a net loss of $13,650 for the three months ended July 31, 2007 and has
had a net loss from the inception of the development stage to July 31,
2007 of $1,488,111. Additionally, the Company has an accumulated
deficit of $6,412,035 at July 31, 2007.

The ability of the Company to continue as a going concern is dependent
on the Company's ability to further implement its new business model,
raise capital, and generate revenues. The financial statements do not
include any adjustments that might be necessary if the Company is
unable to continue as a going concern.

We plan on generating revenues from our new business model by
providing merchant banking-type services to small, private companies
seeking to become publicly held and traded. Specifically, the Company
intends to identify small, private companies and assist them with
managerial, accounting and financial advice and help them to raise
necessary capital by introducing them to potential investors. As
compensation for these services, the Company proposes to receive
shares of the companies, which we expect will then be registered in
their initial public offerings.

The time required for us to become profitable from operations is
highly uncertain, and we cannot assure you that we will achieve or
sustain operating profitability or generate sufficient cash flow to
meet our planned capital expenditures and working capital
requirements. If required, our ability to obtain additional financing
from other sources also depends on many factors beyond our control,
including the state of the capital markets and the prospects for our
business. The necessary additional financing may not be available to
us or may be available only on terms that would result in further
dilution to the current owners of our common stock.

Note 4. Investments
-----------

On September 15, 2006, the Company sold its entire 50,000 share
interest in Universal to an unrelated third party for a price of
$50,000 and received a non interest bearing note receivable due and
payable in six months. The 50,000 shares had previously been written
off by the Company as an impairment loss during fiscal year 2005.
Accordingly, the Company recorded the transaction as note receivable
with an offset to gain on the sale of available-for-sale securities
previously impaired. As a result of the sale, the financial
statements for the six months ended October 31, 2006 reflected a
reversal of the $200,000 unrealized gain on available for sale
securities previously recorded. In November 2006, the entire $50,000
note receivable was paid in full and the note receivable was reduced
to zero.

At July 31, 2007, the Company continues to hold 2,587,983 shares of
Avix Technologies, Inc. ("Avix"), a publicly held company that was
impaired to a zero value in fiscal year 2004.

In December 2005, the Company signed a letter of intent to provide
$100,000 of funding for All American Pet, Inc., ("AAPC"), a New York
corporation, with its principal office in Encino, California. AAPC
produces, markets, and sells super premium dog food primarily through
supermarkets and grocery stores and has secured commitments to
distribute its products through approximately 6,000 supermarkets and
grocery stores. As of April 30, 2006, the Company had funded the
entire $100,000 commitment and was working on a formal agreement for
the terms of the funding. Accordingly, the $100,000 was recorded as a
Loan Receivable in the Financial Statements as of April 30, 2006. In
May 2006, the Company formally completed an agreement related to the
$100,000 of funding provided to AAPC. The agreement exchanges the
$100,000 loan receivable for 750,000 common shares of AAPC,
representing a non-controlling equity position of approximately 6% of
AAPC as of October 31, 2006. Additionally, the Company received

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

500,000 warrants to purchase AAPC shares at $0.50 per share. As a
result of the agreement, the Company's Loan Receivable position of
$100,000 as of April 30, 2006 was converted to an investment in common
shares of AAPC.

On February 5, 2007, AAPC announced that its SB-2 registration
statement filed with the SEC had become effective and AAPC completed
the filing of a 15c-211 registration with the NASD to begin trading
over-the-counter and are currently traded over-the-counter on the
bulletin board under the symbol "AAPT". However, there has been
minimal trading in the AAPC stock through the date of these financial
statements and the Company has received an "E" for its symbol due to
the inability to timely file its quarterly 10-QSB with the SEC. The
Company evaluated the investment as of July 31, 2007 and since there
is no active trading market for the common stock, considered numerous
factors in its impairment evaluation. As a result of this analysis,
the Company believes that the investment is not impaired and the
historical cost of $100,000 has been utilized as the value as of July
31, 2007. In accordance with APB 18, the Company has classified the
investment as a non-marketable security at cost in the accompanying
financial statements based on the marketability factor pursuant to
SFAS 115 (See Note 7 - Related Party Transactions).

In March 2006, the Company acquired 1,250,000 shares, representing a
non-controlling equity position of approximately five percent (5%) of
the common shares outstanding of Knight Energy Corp. ("Knight") for a
purchase price of $1,250. The Company's CEO and CFO are also the CEO
and CFO of Knight, and accordingly, the Company has classified the
investment separately as a related party transaction in the
accompanying financial statements. Based upon the illiquid nature of
the investment, the Company determined that the Knight securities are
more appropriately classified as a long-term asset. Knight is a
holding company that operates and develops energy related businesses
and assets. In March of 2006, Knight acquired a 75% equity interest in
an independent oil and gas services company that owns an executed
lease agreement among other assets in Stephens County, Texas. The
lease agreement contains approximately 160 acres that includes four
producing natural gas wells. Stephens County has been a successful
producer of oil and gas over the last fifty years. Subsequently,
Knight acquired the remaining 25% interest and now owns 100% of the
independent oil and gas services company. Knight also owns and
operates its own drilling rig that will be used to drill additional
wells on the current leased property as well as other potential
properties that Knight is reviewing for consideration. Knight is
currently reviewing further acquisitions and investments in the oil
and gas industry as well as other energy related businesses and
assets. Nortia has agreed to provide Knight with merchant banking
services that include advice on mergers and acquisitions, capital
markets, public markets strategies and raising capital. In exchange
for these services, Knight has granted Nortia warrants to purchase
additional common shares. Nortia received 1,250,000 warrants to
purchase Knight common shares with an exercise price of $.50, as well
as 1,250,000 warrants to purchase Knight common shares with an
exercise price of $1.00. The Company evaluated the warrants in
accordance with Statement of Financial Accounting Standards No. 123
"FASB 123" and utilized the Black Scholes method to determine
valuation. As a result of its evaluation, no value was assigned to
the warrants as the exercise price was significantly greater than the
fair value of the warrants, resulting in a fair value of zero under
the Black-Scholes method (See Note 7 - Related Party Transactions).
Knight's securities are currently traded over-the-counter on the pink
sheets under the symbol "KNEC".

During 2006, in accordance with APB 18, the Company had classified the
investment in Knight at cost or $1,250 due to a lack of an active
trading market. The Knight closing stock price on April 30, 2007 was
significantly greater than the historical cost recorded of $1,250.
However, Knight initiated a private placement offering of its
securities to accredited investors at $1.00 per share and the offering
was still outstanding as of July 31, 2007. In accordance with SFAS
115, the Company has utilized the $1.00 per share valuation since the
offering shares and the shares held by the Company are both restricted
shares and the 1,250,000 shares have been valued at $1,250,000 and
classified the investment as an available-for-sale marketable security

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

at fair value in the accompanying financial statements as of July 31,
2007. As a result of the valuation, the Company recorded a $1,248,750
unrealized gain on available for sale equity securities in the
stockholders' equity section of the financial statements as of April
30, 2007.

Note 5. Stockholders' Equity
--------------------

Capital Structure

We are authorized to issue up to 50,000,000 shares of our common
stock, $0.001 par value per share, of which 31,414,874 were issued and
outstanding at July 31, 2007, after giving consideration to 5,104,406
common shares previously issued by the Company's transfer agent that
were returnable to the Company under a mutual rescission agreement.
The mutual rescission agreement was a component of a December 2004
transaction accounted for as a recapitalization of the Company. These
shares have been restricted as to transfer by the transfer agent and
are not included in outstanding shares at July 31, 2007. As of July
31, 2007, 3,300,021 of these shares had been returned and cancelled by
the Company's transfer agent.

The holders of the Company's common stock do not have any preemptive
right to subscribe for, or purchase, any shares of any class of stock.
Additionally, we have 4,545 shares that are issuable and outstanding
at July 31, 2007. Including issuable shares, we have 31,419,419
shares outstanding and issuable as of July 31, 2007.

We are authorized to issue up to 5,000,000 shares of preferred stock,
$0.001 par value per share, of which none were issued and outstanding
at July 31, 2007.

Common Stock and Common Stock Issuable

In October 2006, the Company verbally agreed to convert a $5,000
accounts payable balance for previous third party legal services into
common stock of the Company. The conversion was valued at $1.10 per
share, the Private Placement offering price discussed above or a
conversion into 4,545 shares of common stock. However, as of the date
of these financial statements, the written agreement for the
conversion has not been executed by the third party and is recorded as
common stock issuable as of July 31, 2007. The Company believes that
the third party will execute the agreement in the near future.

Warrants

The following table summarizes activity related to warrants issued
under the private placements during the three months ended July 31,
2007:

Weighted Average
Number of Warrants Exercise Price
------------------ ----------------

Balance at April 30, 2007 1,960,410 $ 0.25
Granted - -
Exercised - -
Forfeited - -
------------------ ----------------
Balance at July 31, 2007 1,960,410 $ 0.25
================== ================

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

At July 31, 2007, the terms of exercisable warrants to purchase our
common stock are summarized below:

Weighted
Average Weighted Weighted
Number Remaining Average Number Average
Range of Outstanding at Contractual Exercise Exercisable at Exercise
Exercise Prices July 31, 2007 Life Price July 31, 2007 Price
- --------------------------------------------------------------------------------------------

$0.25 1,960,410 0.91 years $0.25 1,960,410 $0.25
===== ========= ========== ===== ========= =====

Note 6. Commitments and Contingencies
-----------------------------

From time to time we may become subject to proceedings, lawsuits and
other claims in the ordinary course of business including proceedings
related to environmental and other matters. Such matters are subject
to many uncertainties, and outcomes are not predictable with
assurance.

On April 21, 2005, Mirador Consulting, Inc. ("Mirador") filed a
Complaint against Nortia Capital Partners, a Florida corporation and
predecessor to us, in the County Court ("County Court Litigation") in
and for Palm Beach County, Florida. Mirador alleged causes of action
for Breach of Contract and Unjust Enrichment/Quantum Meruit and sought
$10,000.00 in damages for payments allegedly due to Mirador pursuant
to a consulting agreement dated December 22, 2004. Pursuant to the
terms of that agreement, Mirador received shares in our Company. On
December 6, 2004, 16 days prior to the execution of the consulting
agreement, the defendant (the Florida corporation) was merged with and
into us and, as a result, ceased to exist. Subsequently, the Company
has filed a number of motions to dismiss and/or strike Mirador's
filing of amended defenses and claims. On June 29, 2006, Mirador filed
a Motion for Declaratory Judgment and Motion for Judgment on the
Pleadings that sought final resolution to the Company's claims in
Mirador's favor. In order to address any alleged deficiencies in its
claims, the Company filed a Motion for Leave Amended Complaint on
January 22, 2007. The Court granted that Motion on January 29, 2007.
On February 8, 2007, Mirador filed a Motion to Dismiss the Company's
complaint with prejudice and this motion remains pending. On March
20, 2007, the Company served Mirador with discovery requests and
Mirador's responses have not been received and are overdue.

The Company intends to continue vigorously defending its rights in
this manner, as it believes such allegations are without merit. We
also believe that the Company and all named third-party defendants
have meritorious defenses to Mirador's Counterclaims, for the reasons
set forth in our filings.

Due to the nature of the Company's business, the Company may be at
risk of being classified as an investment company under the 1940 Act.
Currently, the Company holds 1,250,000 shares of Knight Energy Corp.
and the shares have been valued at $1,250,000 in the accompanying
financial statements as of July 31, 2007. However, in March 2007, the
Company entered into a voting trust agreement ("VTA") whereby the
Company is the trustee and has voting control for 12,200,000 shares of
Knight common stock or approximately 60% of the outstanding shares.
As a result of the VTA, and because the Company has voting control
over approximately 60% of the Knight outstanding shares, the Company
believes that the Knight shares it holds are not "investment
securities" as defined by the 1940 Act. However, if the SEC disagrees
with the Company's position on the Knight securities, it may be
subject to potential enforcement action by the SEC to additional
liability.

In March 2007, the Atlanta District office of the SEC requested that
the Company voluntarily produce certain documents and information
relating in principal part to the April 2005 Private Placement
Offering of the Company's common stock. Management has cooperated
fully with the SEC in this matter and provided all requested documents
and information to the SEC and although it may be possible the Company
may be subject to additional liability, an amount cannot be reasonably

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

estimated and therefore no liability has been recorded at July 31,
2007.

Note 7. Related Party Transactions
--------------------------

Our corporate office is in Atlanta, Georgia and we currently do not
have a lease and we are not paying rent. It is being provided to the
Company by an officer/director free of charge. Usage of this office
space and the related value is de minimis. Therefore, no expense has
been recorded in the accompanying financial statements. We expect we
will have to lease more substantial corporate office space in the near
future and that the cost of the space may be material to our
operations.

The Company owns 1,250,000 shares of Knight AS OF July 31, 2007.
Knight is a holding company that operates and develops energy related
businesses and assets. Nortia agreed to provide Knight with merchant
banking services that include advice on mergers and acquisitions,
capital markets, public markets strategies and raising capital. In
exchange for these services, Knight has granted Nortia warrants for
the purchase of additional common shares. Nortia received 1,250,000
warrants to purchase Knight common shares with an exercise price of
$.50, as well as 1,250,000 warrants to purchase Knight common shares
with an exercise price of $1.00. Although the Nortia investment in
Knight represents only approximately five percent (5%) of the
outstanding shares of Knight, the Company's CEO and CFO are also the
CEO and CFO of Knight (See Note 4 - Investments).

The Company owns 750,000 common shares of AAPC as of July 31, 2007.
Although the investment in AAPC represents only approximately six
percent (6%) of the outstanding shares of AAPC, the Company has a
significant influential control on the operations of AAPC (see Note 4
- - Investments).

For the three months ended July 31, 2007, the Company recorded $60,000
of consulting revenue from Knight, a company that Nortia holds an
ownership position in. Effective March 2007, Nortia and Knight
executed a one (1) year consulting agreement whereby Nortia would
provide financial consulting services to Knight for a consulting fee
of $20,000 monthly. As of July 31, 2007, Knight had prepaid $43,406
of consulting fees and the Company has recorded this amount as
deferred revenue - related party in the accompanying financial
statements.

The CEO and CFO of Nortia devote a significant amount of their daily
activities to the Company's operations, although not on a full time
basis. There are no employment contracts for either the CEO or the
CFO, and these individuals do not receive a salary or any other form
of payment while they establish the Company during its development
stage. In accordance with SEC Staff Accounting Bulletin Topics 1:B
and 5:T, we are required to report all costs of conducting our
business. As such, we have recorded as an expense, the fair market
value of contributed executive services provided to us at no cost. For
the three months ended July 31, 2007, we recorded contributed
executive services expenses of $25,000. These services were provided
to us without charge by the CEO and CFO and a corresponding increase
in additional paid-in capital has been recorded. Once the Company has
successfully moved from being a development stage company to a
positive cash flow operating company, the Company will review its
compensation strategy for employees.

Note 8. Concentrations
--------------

Our financial instruments that are potentially exposed to credit risk
consist primarily of cash. At certain times during the year our demand
deposits held in banks exceeded the federally insured limit of
$100,000.

Nortia Capital Partners, Inc.
(A Development Stage Company)
Notes to Financial Statements
July 31, 2007
(Unaudited)

The Company has received cash proceeds from two private placements.
From April 2005 through March 12, 2007, the Company received
$2,156,449 of proceeds from the issuance of the Units ($86,350,
$1,778,870 and $291,229 in fiscal years 2005, 2006 and 2007,
respectively), representing 1,960,410 shares of common stock and
1,960,410 two-year warrants to purchase common stock at $2.00 per
share. The majority of these proceeds were from investors located in
Europe.

Revenues during the three months ended July 31, 2007 were derived
entirely from one customer who is a related party - see Note 7 -
Related Party Transactions.

Note 9. Subsequent Events
-----------------

On August 20, 2007, Knight, one of the Company client companies, filed
a Form 10-SB/3A with the Securities and Exchange Commission. The
filing is the third amendment to the Form 10-SB and its purpose is to
enable Knight to be a publicly reporting company under the Securities
Exchange Act of 1934, which includes the filing of Forms 10-KSB and
Forms 10-QSB. This process involves review and comments by the SEC,
and corresponding modification to the form 10-SB by Knight until all
the SEC comments have been satisfied.

Item 2. Management's Discussion and Analysis or Plan of Operation.

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

The following is a discussion of our financial condition, results of
operations, liquidity and capital resources. This discussion should be
read in conjunction with our unaudited financial statements and the
notes thereto included elsewhere in this Form 10-QSB and with our
report on Form 10-KB filed with the SEC on July 30, 2007.

Some of the statements under "Description of Business," "Risk
Factors," "Management's Discussion and Analysis or Plan of Operation,"
and elsewhere in this Report and in our periodic filings with the
Securities and Exchange Commission constitute forward-looking
statements. These statements involve known and unknown risks,
significant uncertainties and other factors what may cause actual
results, levels of activity, performance or achievements to be
materially different from any future results, levels of activity,
performance or achievements expressed or implied by such forward-
looking statements. Such factors include, among other things, those
listed under "Risk Factors" and elsewhere in this Report.

In some cases, you can identify forward-looking statements by
terminology such as "may," "will," "should," "could," "intends,"
"expects," "plans," "anticipates," "believes," "estimates,"
"predicts," "potential" or "continue" or the negative of such terms or
other comparable terminology.

The forward-looking statements herein are based on current
expectations that involve a number of risks and uncertainties. Such
forward-looking statements are based on assumptions that we will
obtain or have access to adequate financing for each successive phase
of its growth, that there will be no material adverse competitive or
technological change in condition of our business, that our Chief
Executive Officer / Chief Financial Officer, Chief Operating Officer
and other significant employees will remain employed as such by us,
and that there will be no material adverse change in the Company's
operations, business or governmental regulation affecting us. The
foregoing assumptions are based on judgments with respect to, among
other things, further economic, competitive and market conditions, and
future business decisions, all of which are difficult or impossible to
predict accurately and many of which are beyond our control.

Although our management believes that the expectations reflected in
the forward-looking statements are reasonable, management cannot
guarantee future results, levels of activity, performance or
achievements. Moreover, neither management nor any other persons
assumes responsibility for the accuracy and completeness of such
statements.

GENERAL

For a description of the nature of operations and the historical
development of our business, please refer to "Note 2. Nature of
Operations and Summary of Significant Accounting Policies" beginning
on page 5 of this Quarterly Report.

RECENT DEVELOPMENTS

On July 30, 2007, Matthew Henninger resigned his position as President
and a director of the Company due to personal reasons. There were no
disagreements with the Company on any matter related to the Company's
operations, policies or practices.

On August 14, 2007, Michael E. Marshall resigned his position as a
director of the Company due to personal reasons. There were no
disagreements with the Company on any matter related to the Company's
operations, policies or practices.

RESULTS OF OPERATIONS

Three Months Ended
July 31,
2007 2006
-----------------------------------

Revenues - Related Party $ 60,000 $ -

Operating Expenses
Contributed executive services 25,000 -
General and administrative 20,381 77,817
Depreciation 241 -
Rent - 5,404
Consulting 4,500 3,000
Compensation - 117,610
Professional fees 23,571 65,218
-----------------------------------
Total Operating Expenses 73,693 269,049
-----------------------------------

Operating Loss (13,693) (269,049)

Other Income (Expense)
Gain on sale of available for sale
securities - previously impaired - -
Interest expense - (11)
Interest income 43 132
-----------------------------------
Other Income (Expense) 43 121
-----------------------------------

Net Loss $ (13,650) $ (268,928)
===================================
Comprehensive Loss
Unrealized gain on available for
sale securities - 200,000
-----------------------------------

Total Comprehensive Loss $ (13,650) $ (68,928)
===================================

Comparison of Three Months Ended July 31, 2007 to July 31, 2006
- ---------------------------------------------------------------

Revenues:
- --------

Revenues increased $60,000, or 100%, to $60,000 for the three months
ended July 31, 2007, from zero for the three months ended July 31,
2006. The revenues recorded in 2007 were due to revenue received from
a consulting agreement with Knight Energy Corp., a client company.

Operating Expenses:
- ------------------

Operating expenses decreased $195,357 or 73%, to $73,693 for the three
months ended July 31, 2007 from $269,049 for the three months ended
July 31, 2006. The decrease was primarily the result of $117,610 of
decreased compensation expense, $41,647 of decreased professional
expense and $57,436 of decreased general and administrative expense,
offset by a $25,000 increase in contributed services expense. The
decrease in compensation expense was because the CEO and CFO of the
Company receive no salary or cash payment during the development stage
of the Company as compared to a cash payment that was made previously
when the Company was operating under a different business model as a
Business Development Company ("BDC"). The increase in contributed
services expense represents the fair market value of contributed
executive services provided by the CEO and CFO to us at no cost. The
decrease in professional expense and general and administrative
expense was primarily from a decrease in legal, accounting and other
expenses from 2006 when the Company was changing from being a BDC to
its new business model.

Other Income (Expense):
- ----------------------

Other income (expense) decreased $78 of income or 64%, to $43 of
income for the three months ended July 31, 2007 from $121 of income
for the three months ended July 31, 2006. The decrease in income was
from an $89 decrease in interest income offset by an $11 increase in
interest expense. The decrease in interest income was because in
2006, the Company receiving $258,829 of cash from a private placement
with no such amount in 2007.

Comprehensive Loss:
- ------------------

Comprehensive loss decreased from $200,000 of income for the three
months ended July 31, 2006 to zero for the three months ended July 31,
2007. In 2006, the Company recorded $200,000 of unrealized gain on
available-for-sale securities compared to zero in 2007.

Liquidity and Capital Resources

Cash and cash equivalents were $1,546 at July 31, 2007 as compared to
$1,706 at April 30, 2007 and working capital deficit was $83,445 at
July 31, 2007 as compared to $95,036 at April 30, 2007. The decrease
in the working capital deficit was primarily from a decrease in
accrued expenses, offset by an increase in accounts payable and
deferred revenue - related party.

We cannot provide assurance that we will generate sufficient cash flow
from operations or obtain additional financing to meet our merchant
banking business plan requirements. The consolidated financial
statements do not include any adjustments to reflect the possible
effects on recoverability and classification of assets or the amounts
and classification of liabilities, which may result from the inability
of our ability to continue as a going concern.

Operating Activities: Net cash used in operating activities was $160
for the three months ended July 31, 2007, as compared to net cash used
of $246,103 for the three months ended July 31, 2006. The change from

2006 was primarily because in 2006, the Company had a net loss of
$268,928 as compared to a net loss of $13,650 in 2007.

Investing Activities: There was no cash investing activities for the
three months ended July 31, 2007 compared net cash used in investing
activities of $2,872 for the three months ended July 31, 2006. The
change was entirely due to cash purchases of property and equipment in
2006 with no such amounts for 2007.

Financing Activities: There was no cash financing activities for the
three months ended July 31, 2007 compared net cash used in financing
activities of $258,829 for the three months ended July 31, 2006. The
change was entirely due to cash proceeds from the sale of common stock
in 2006 with no such amounts for 2007.

Debt

We have no debt outstanding at July 31, 2007.

Equity Financing

We had no equity financing for the three months ended July 31, 2007.

Liquidity

Our principal uses of cash to date have been for operating activities
and we have funded our operations since entering a new development
stage on May 1, 2006 by the sale of our common stock. Presently, our
only source of cash is from consulting agreements with our client
companies and external financing in the form of the sale of our common
stock. We cannot assure you that we can obtain sufficient proceeds,
if any, and that the revenue from consulting agreements with client
companies or the sale of our common stock under any financing
structures will be sufficient to meet our projected cash flow needs.

Our ability to obtain additional financing depends on many factors
beyond our control, including the state of the capital markets, the
implied market value of our Common Stock and the prospects for our
business. The necessary additional financing may not be available to
us or may be available only on terms that would result in further
dilution to the current owners of our Common Stock. Failure to obtain
commitments for financing would have a material adverse effect on our
business, results of operations and financial condition. If the
financing we require to sustain our working capital needs is
unavailable or insufficient or we do not receive the necessary
financing, we may be unable to continue as a going concern.

We are planning on obtaining additional cash proceeds from consulting
agreements with client companies, the sale of our common stock and the
sale of client company common stock that we own. As a result, we
believe that we will have sufficient operating cash to meet our
required expenditures for the next twelve months.
Contractual Obligations and Commercial Commitments

We have no contractual obligations or commitments at July 31, 2007.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably
likely to have a current or future effect on our financial condition,
changes in financial condition, revenues or expenses, results of
operations, liquidity, capital expenditures or capital resources that
is material to investors.

Item 3. Controls and Procedures.

William J. Bosso, our Chief Executive Officer and Bruce A. Hall, our
Chief Financial Officer, have concluded that our disclosure controls
and procedures are appropriate and effective. They have evaluated
these controls and procedures as of the date of this report on Form
10-QSB. There were no significant changes in our internal controls or
in other factors that could significantly affect these controls
subsequent to the date of their evaluation, including any corrective
actions with regard to significant deficiencies and material
weaknesses.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

During the period covered by this Annual Report, and as of the present
date, we were not and are not a party to any material legal
proceedings, nor were or are we aware of any threatened litigation of
a material nature against us, except as set forth below.

Due to the nature of the Company's business, the Company may be at
risk of being classified as an investment company under the 1940 Act.
Currently, the Company holds 1,250,000 shares of Knight Energy Corp.
and the shares have been valued at $1,250,000 in the accompanying
financial statements as of April 30, 2007. However, in March 2007,
the Company entered into a voting trust agreement ("VTA") whereby the
Company is the trustee and has voting control for 12,200,000 shares of
Knight common stock or approximately 60% of the outstanding shares.
As a result of the VTA, and because the Company has voting control
over approximately 60% of the Knight outstanding shares, the Company
believes that the Knight shares it holds are not "investment
securities" as defined by the 1940 Act. However, if the SEC disagrees
with the Company's position on the Knight securities, it may be
subject to potential enforcement action by the SEC to additional
liability.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

During the three months ended July 31, 2007, the Company had no
unregistered sales of equity securities.

Item 3. Defaults Upon Senior Securities

None

Item 4. Submission of Matters to a Vote of Security Holders

None

Item 5. Other Information

None

Item 6. Exhibits

Exhibits are incorporated herein by reference or are filed with this
Form 10-QSB as indicated below (numbered in accordance with Item 601
of Regulation S-B):

Exhibit No. Exhibit Description
- ----------- -------------------

3.1 Certificate of Incorporation of Nortia Capital
Partners, Inc.[1]
3.2 Bylaws of Nortia Capital Partners, Inc.[1]
10.1 Consulting Agreement by and between Nortia Capital
Partners, Inc. and Knight Energy Corp. dated March 1,
2007. [3]
10.2 Voting trust Agreement by and between Nortia Capital
Partners and Knight Energy Corp. dated January 1,
2007. [3]
10.3 Consulting Agreement dated April 26, 2007 by and
between Nortia Capital Partners, Inc. and Eckard
Kirsch. [3]
14 Code of Ethics[2]
23 Consent of Salberg & Company, P.A. [1]
31.1 Certification of the Chief Executive Officer of Nortia
Capital Partners, Inc. pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002.*
31.2 Certification of the Chief Financial Officer of Nortia
Capital Partners, Inc. pursuant to Section 302 of the
Sarbanes-Act of 2002.*
32.1 Certification of the Chief Executive Officer of Nortia
Capital Partners, Inc. pursuant to Section 906 of the
Sarbanes- Act of 2002.*
32.2 Certification of the Chief Financial Officer of Nortia
Capital Partners, Inc. pursuant to Section 906 of the
Sarbanes-Act of 2002.*

* Filed herewith
[1] Incorporated by reference to the Company's Form
10-SB filed July 27, 1999.
[2] Incorporated by reference to the Company's Form
10-K filed November 23, 2005.
[3] Incorporated by reference to the Company's Form
10-K filed July 30, 2007.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, this report has been signed by the following persons on
behalf of Knight Energy Corp., in the capacities and on the dates
indicated.

NAME AND SIGNATURE TITLE DATE
- ------------------ ----- ----

/s/ William J. Bosso
- ------------------------- Principal Executive Officer September 5, 2007
William J. Bosso

/s/ Bruce A. Hall
- ------------------------- Principal Financial Officer September 5, 2007
Bruce A. Hall