UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-QSB



[ X ]

Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934



For the period ended October 31, 2007.



[    ]

Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934



For the transition period

to



Commission File Number   333-132584



DENIA ENTERPRISES INC.

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(Exact name of small Business Issuer as specified in its charter)



Nevada

41-21333756



(State or other jurisdiction of

(IRS Employer Identification No.)

incorporation or organization)



1802 N. Carson Street

Carson City, Nevada                                                                                                         89701



(Address of principal executive offices)

(Postal or Zip Code)





Issuers telephone number, including area code:

506-872-4033



455 Beach Crescent, Suite 2106, Vancouver, BC, Canada V6Z 3E5



(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 |



APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS



Check whether the registrant filed all documents and reports required to be filed by Section l2, 13 or 15(d) of the Exchange Act after the distribution of securities under a plan confirmed by a court. Yes |       |  No |       |









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APPLICABLE ONLY TO CORPORATE ISSUERS



State the number of shares outstanding of each of the issuers classes of common equity, as of the latest practicable date: 8,540,000 Shares of $0.001 par value Common Stock outstanding as of August 28, 2007.



Transitional Small Business Disclosure Format (Check one): Yes |       |  No |       |





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DENIA ENTERPRISES INC.

(An Exploration Stage Company)

FINANCIAL STATEMENTS

OCTOBER 31, 2007

(Unaudited)



BALANCE SHEETS

STATEMENTS OF OPERATIONS

STATEMENTS OF CASH FLOWS

NOTES TO THE FINANCIAL STATEMENTS





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DENIA ENTERPRISES INC.

(An Exploration Stage Company)

BALANCE SHEETS





|                                                 |               |            
|------------------------------------------------ | ------------- | -----------
|                                                 | October 31,   | January 31,
|                                                 | 2007          | 2007       
|                                                 | (Unaudited)   |            
|ASSETS                                           |               |            
|                                                 |               |            
|CURRENT ASSETS                                   |               |            
|Prepaid expenses                                 | $
501         | $
501      
|                                                 |               |            
|                                                
|LIABILITIES AND STOCKHOLDERS DEFICIT           
|                                                 |               |            
|CURRENT LIABILITIES                              |               |            
|Accounts payable and accrued liabilities         | 11,662        | 9,807      
|Due to related party                             | 13,075        | 5,287      
|                                                 |               |            
|                                                 | 24,737        | 15,094     
|                                                 |               |            
|                                                
|                                                
|STOCKHOLDERS DEFICIT                           
|Capital stock                                    |               |            
|Authorized                                       |               |            
|75,000,000 common shares, $0.001 par value,      |               |            
|Issued and outstanding                           |               |            
|8,540,000 common shares                          | 8,540         | 8,540      
|Additional paid in capital                       | 25,260        | 25,260     
|Deficit accumulated during the exploration stage | ( 58,036)     | ( 48,393)  
|                                                 |               |            
|                                                 | (
    24,236) | (14,593)   
|                                                 |               |            
|                                                 | $
501         | $
501      
|                                                 |               |            













The accompanying notes are an integral part of these interim financial statements



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DENIA ENTERPRISES INC.

(An Exploration Stage Company)

STATEMENTS OF OPERATIONS

(Unaudited)



|                                              |                                |                                |                               |                               |                                          
|--------------------------------------------- | ------------------------------ | ------------------------------ | ----------------------------- | ----------------------------- | -----------------------------------------
|                                              | Three months
ended
October 31, | Three months
ended
October 31, | Nine months
ended
October 31, | Nine months
ended
October 31, | March 10, 2004 (Inception) to October 31,
|                                              | 2007                           | 2006                           | 2007                          | 2006                          | 2007                                     
|                                              |                                |                                |                               |                               |                                          
|Expenses                                      |                                |                                |                               |                               |                                          
|Accounting and audit fees                     | $
1,855                        | $
    3,585                    | $
9,633                       | $
8,420                       | $
23,145                                 
|Consulting                                    | -                              | -                              | -                             | 5,000                         | 5,000                                    
|Legal fees                                    | -                              | 1,500                          | -                             | 4,500                         | 6,000                                    
|Management fees                               | -                              | -                              | -                             | 2,000                         | 7,000                                    
|Mineral property costs                        | -                              | -                              | -                             | -                             | 1,300                                    
|Office and administration expenses            | -                              | 51                             | 9                             | 885                           | 5,094                                    
|Transfer agent                                | -                              | 200                            | -                             | 10,497                        | 10,497                                   
|                                              |                                |                                |                               |                               |                                          
|Net loss                                      | $
1,855                        | $
    5,336                    | $
9,643                       | $
31,302                      | $
    58,036                             
|                                              |                                |                                |                               |                               |                                          
|Basic and diluted loss per share              | $
(0.00)                       | $
(0.00)                       | $
(0.00)                      | $
(0.00)                      |                                          
|                                              |                                |                                |                               |                               |                                          
|Weighted average number of shares outstanding | 8,540,000                      | 8,540,000                      | 8,540,000                     | 8,540,000                     |                                          
|                                              |                                |                                |                               |                               |                                          







The accompanying notes are an integral part of these interim financial statements







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DENIA ENTERPRISES INC.

(An Exploration Stage Company)

STATEMENTS OF CASH FLOWS

(Unaudited)



Nine months
ended
October 31,Nine months
ended
October 31,March 10, 2004 (Inception) to
October 31,200720062007Operating ActivitiesNet loss$
(9,643)$
(31,302)$
(58,036)Item not requiring use of cashMineral property costs--300Change in non-cash working capital balance related to operationsPrepaid expenses-(500)(501)Accounts payable and accrued
Liabilities1,8553,00011,662Net cash used in operations(7,788)(28,802)(46,575)Financing ActivitiesProceeds on sale of common stock--33,500Due to related party7,7884,77013,075Net cash flows from financing activities7,7884,77046,575Decrease in cash-(24,032)-Cash, beginning-24,033-Cash, ending$
-$
1$                 -Supplemental cash flow informationCash paid for interest$
-$
-$
-Cash paid for income taxes$
-$
-$
-






The accompanying notes are an integral part of these interim financial statements



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DENIA ENTERPRISES INC.

(An Exploration Stage Company)

NOTES TO FINANCIAL STATEMENTS

(Unaudited)



Note 1

Basis of Presentation



Unaudited Interim Financial Statements



The accompanying unaudited interim financial statements have been prepared in accordance with United States generally accepted accounting principles for interim financial information and with the instructions to Form 10-QSB of Regulation S-B.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. However, except as disclosed herein, there have been no material changes in the information disclosed in the notes to the financial statements for the year ended January 31, 2007 included in the Companys Form 10-KSB filed with the Securities and Exchange Commission. The interim unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-KSB. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three and nine months ended October 31, 2007 are not necessarily indicative of the results that may be expected for the year ending January 31, 2008.

.









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Forward-Looking Statements



This Form 10-QSB includes "forward-looking statements" within the meaning of the "safe-harbor" provisions of the Private Securities Litigation Reform Act of 1995.  Such statements are based on management's current expectations and are subject to a number of factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements.



All statements other than historical facts included in this Form, including without limitation, statements under "Plan of Operation", regarding our financial position, business strategy, and plans and objectives of management for the future operations, are forward-looking statements.



Although we believe that the expectations reflected in such forward-looking statements are reasonable, it can give no assurance that such expectations will prove to have been correct.  Important factors that could cause actual results to differ materially from our expectations include, but are not limited to, market conditions, competition and the ability to successfully complete financing.



Item 2. Plan of Operation



Our plan of operation for the twelve months following the date of this report is to complete the recommended phase one and two exploration programs on the Julie Group claims consisting of re-sampling of old workings, geologic mapping, analytical and test surveys.  We anticipate that the phase one program will cost approximately $11,000, while the phase two program will cost approximately $26,000.  The above program cost estimates were provided to us by Mrs. Renee Brickner and are contained in her geological report respecting the Julie Group claims.  Project costs may exceed Mrs.Brickners estimates.



To date, we have not commenced exploration on the Julie Group claims.  However, we did retain Mrs. Renee Brickner, a professional geologist, to complete an initial review of the claims and to provide us with a geological report respecting the claims that included exploration recommendations.  For these services, we paid Mrs. Brickner $1,000.



We planned to commence our exploration program on the Julie Group claims in 2006. We have rescheduled the commencement to the beginning of 2007 according to our geologists exploration schedule and financing of the program. The program should take approximately two weeks to complete.  We will then undertake the phase two work program during summer 2007. This program will take approximately one month to complete.



Following the phase two exploration, we intend to complete a drilling program on the Julie Group claims.  The estimate cost of this program is $100,000 and will take approximately three months to complete, including the collection and interpretation of all exploration data.  Subject to financing, we anticipate commencing the drill program in the fall of 2007.



While weather may occasionally prevent us from accessing the Julie Group claims in winter months, we do not expect conditions to impact our plan of operation, as we have scheduled our exploration programs during the spring, summer and autumn.



We do not have any verbal or written agreement regarding the retention of any qualified engineer or geologist for our planned exploration programs.



As well, we anticipate spending an additional $12,000 on professional fees, general administrative costs and expenditures associated with complying with reporting obligations.



Total expenditures over the next 12 months are therefore expected to be $49,000.



We will require additional funding in order to proceed with the proposed phase two surveys and with any subsequent recommended work on the claims. We anticipate that additional funding will be required in the form of equity financing from the sale of our common stock.  However, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock to fund the second







---







phase of the exploration program.  We believe that debt financing will not be an alternative for funding the complete exploration program.  We do not have any arrangements in place for any future equity financing.





Results of Operations For Period Ending October 31, 2007



We did not earn any revenues during the nine month period ending October 31, 2007.  During the period ended October 31, 2007, we incurred $9,643 in operating expenses, compared to operating expenses of $31,302 incurred during the same period in fiscal 2006.  These operating expenses were comprised of accounting and audit fees of $9,633 (2006: $8,420,), consulting fees of $Nil (2006: $5,000), legal fees of $Nil (2006: $4,500) management services of $Nil (2006: $2,000), and office and administration costs of $9 (2006: $885). The decrease in operating expenses during the nine months ended October 31, 2007, compared to the same period in fiscal 2006, was due to the decrease in professional, legal, management and office fees.



As at October 31, 2007, the Company had no cash, prepaid expenses of $501, and liabilities totalling $24,737 for a working capital deficiency of $24,236 compared to the working capital of $14,593 as at January 31, 2007.



We have not generated any revenue since inception and are dependent upon obtaining financing to pursue exploration activities.  For these reasons, our auditors believe that there is substantial doubt that we will be able to continue as a going concern.



Critical Accounting Policies



Our financial statements are prepared in accordance with accounting principles generally accepted in the United States of America. Preparing financial statements in accordance with generally accepted accounting principles requires management to make estimates and assumptions which affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the balance sheet dates, and the recognition of revenues and expenses for the reporting periods.  These estimates and assumptions are affected by managements application of accounting policies.



Mineral Properties



We charge all of our mineral property acquisition and exploration costs to operations as incurred.  If, in the future, we determine that a mineral property in which we have an interest can be economically developed on the basis of established proven and probable reserves, we will capitalize the costs incurred to develop the property.  Such costs will be amortized using the units-of-production method over the estimated life of the probable reserve.





Item 3 Controls and Procedures



Evaluation of Disclosure Controls



We evaluated the effectiveness of our disclosure controls and procedures as of December 12, 2006.  This evaluation was conducted by Norm Dority, our chief executive officer and principal accounting officer.



Disclosure controls are controls and other procedures that are designed to ensure that information that we are required to disclose in the reports we file pursuant to the Securities Exchange Act of 1934 is recorded, processed, summarized and reported.



Limitations on the Effective of Controls



Our management does not expect that our disclosure controls or our internal controls over financial reporting will prevent all error and fraud.  A control system, no matter how well conceived and operated, can provide only reasonable, but no absolute, assurance that the objectives of a control system are met.  Further, any control system reflects limitations on resources, and the benefits of a control system must be considered relative to its costs.  These limitations also include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake.  Additionally, controls can be circumvented by the







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individual acts of some persons, by collusion of two or more people or by management override of a control.  A design of a control system is also based upon certain assumptions about potential future conditions; over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate.  Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and may not be detected.



Conclusions



Based upon their evaluation of our controls, Norm Dority, our chief executive officer and principal accounting officer, has concluded that, subject to the limitations noted above, the disclosure controls are effective providing reasonable assurance that material information relating to us is made known to management on a timely basis during the period when our reports are being prepared.  There were no changes in our internal controls that occurred during the quarter covered by this report that have materially affected, or are reasonably likely to materially affect our internal controls.



PART II- OTHER INFORMATION



Item 1. Legal Proceedings



The Company is not a party to any pending legal proceedings.  Management is not aware of any threatened litigation, claims or assessments.





Item 2. Changes in Securities



None.



Item 3. Defaults Upon Senior Securities



None.



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



None.



Item 5. Other Information



None.







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Item 6. Exhibits and Report on Form 8-K



31.1     Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002



31.2     Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002



32.1     Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002



32.2    
Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002



On November 30, 2006, we filed a current report on the Form 8-K announcing changes in the Board of Directors.



SIGNATURES



In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.



November 14, 2007





Denia Enterprises Inc.





/s/ Norm Dority

------------------------------

Norm Dority, President