---

****UNITED
STATES**SECURITIES AND EXCHANGE COMMISSION**WASHINGTON, D.C. 20549

FORM 10-KSB

[x] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended January 31, 2008

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

For the transition period from _________________to
__________________

Commission file number: **000-52010**

INTERVIA INC.(Name of
small business issuer in its charter)

|Nevada                                                               | N/A                                 
|-------------------------------------------------------------------- | ------------------------------------
|(State or other jurisdiction of incorporation or
      organization) | (I.R.S. Employer Identification No.)

3702 South Virginia Street, Suite G12  401, Reno, Nevada
89502(Address of principal executive offices)

(702) 989-5429Issuers telephone number

Securities registered under Section 12(b) of the Exchange
Act:

|None                | N/A                                      
|------------------- | -----------------------------------------
|Title of each class | Name of each exchange on which registered

Securities registered under Section 12(g) of the Exchange
Act:

Common Stock, $0.001 par value(Title of
class)

Check whether the issuer is not required to file reports pursuant
  to Section 13 or 15(d) of the Exchange Act. [ ]

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 [ ]

Check if there is no disclosure of delinquent filers in response
  to Item 405 of Regulation S-B contained in this form, and no disclosure will
  be contained, to the best of registrants knowledge, in definitive proxy
  or information statements incorporated by reference in Part III of this Form
  10-KSB or any amendment to this Form 10-KSB. 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 [x] No [ ]

State issuers revenues for its most recent fiscal year.
$Nil

State the aggregate market value of the voting and non-voting
common equity held by non-affiliates computed by reference to the price at which
the common equity was sold, or the average bid and asked price of such common
equity: $30,000 as at January 30, 2008 based on a price of $0.02 per
share, being the issue price per share of the last private placement of the
issuer completed in October, 2005.

(ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE
YEARS)

Check whether the issuer has filed all documents and reports required
  to be filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution
  of securities under a plan confirmed by a court.  Yes [ ] No [ ]

(APPLICABLE ONLY TO CORPORATE REGISTRANTS)

State the number of shares outstanding of each of the issuers
classes of common equity, as of the latest practicable date. 3,500,000 common
shares as of April 21, 2008

DOCUMENTS INCORPORATED BY REFERENCE

If the following documents are incorporated by reference,
briefly describe them and identify the part of the Form 10-KSB (e.g., Part I,
Part II, etc.) into which the document is incorporated: (1) any annual report to
security holders; (2) any proxy or information statement; and (3) any prospectus
filed pursuant to Rule 424(b) or (c) of the Securities Act of 1933 (Securities
Act). The listed documents should be clearly described for identification
purposes (e.g., annual report to security holders for fiscal year ended December
24, 1990).

Transitional Small Business Disclosure Format (Check one):  Yes
  [ ] No [x]

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TABLE OF CONTENTS

|PART
      I                                                                                                        | 4 
|------------------------------------------------------------------------------------------------------------------- | --
|ITEM
      1: DESCRIPTION OF BUSINESS                                                                               | 4 
|ITEM
      2: DESCRIPTION OF PROPERTY                                                                               | 8 
|ITEM
      3: LEGAL PROCEEDINGS                                                                                     | 8 
|ITEM
      4: SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS                                                   | 8 
|PART
      II                                                                                                       | 9 
|ITEM
      5: MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS                                              | 9 
|ITEM
      6: MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF OPERATION                                             | 9 
|ITEM
      7: FINANCIAL STATEMENTS                                                                                  | 22
|ITEM
      8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
      FINANCIAL DISCLOSURE.           | 23
|ITEM 8A. CONTROLS AND PROCEDURES                                                                                    | 23
|ITEM 8B. OTHER INFORMATION                                                                                          | 24
|PART
      III                                                                                                      | 24
|ITEM
      9: DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS                                          | 25
|ITEM
      10. EXECUTIVE COMPENSATION.                                                                              | 27
|ITEM
      11: SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
      RELATED STOCKHOLDER MATTERS | 28
|ITEM
      12: CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS                                                       | 29
|ITEM
      13: EXHIBITS AND REPORTS                                                                                 | 29
|ITEM
      14: PRINCIPAL ACCOUNTANT FEES AND SERVICES                                                               | 30
|SIGNATURES                                                                                                          | 31

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- 4 

PART I

ITEM 1. DESCRIPTION OF BUSINESS

Forward Looking Statements.

This report contains certain forward-looking statements that
involve risks and uncertainties relating to, among other things, our future
financial performance or future events. Forward-looking statements give
managements current expectations, plans, objectives, assumptions or forecasts
of future events. All statements other than statements of current or historical
fact contained in this Form 10-KSB, including statements regarding our future
financial position, business strategy, budgets, projected costs and plans and
objectives of management for future operations, are forward-looking statements.
In some cases, you can identify forward-looking statements by terminology such
as anticipate, estimate, plans, potential, projects, ongoing,
expects, management believes, we believe, we intend, and similar
expressions. These statements involve known and unknown risks, estimates,
assumptions and uncertainties that could cause actual results to differ
materially from the results set forth in this Form 10-KSB. Readers should not
place undue reliance on these forward-looking statements. Readers should be
aware that our actual results could differ materially from those contained in
the forward-looking statements due to a number of factors such as:

- limited operating history
- lack of product revenues
- limited marketing experience to develop customers
- ability to raise additional financing
- ability to generate positive cash flow
- uncertainty in regulatory and legal environment in China
- dependence on key personnel
- competitive factor; and
- general economic conditions.

These factors should be considered carefully and readers are
cautioned not to place undue reliance on such forward looking statements. These
forward-looking statements speak only as of the date on which they are made, and
except to the extent required by federal securities laws, we undertake no
obligation to update any forward-looking statements to reflect events or
circumstances after the date on which the statement is made or to reflect the
occurrence of unanticipated events. In addition, we cannot assess the impact of
each factor on our business or the extent to which any factor, or combination of
factors, may cause actual results to differ materially from those contained in
any forward-looking statements

As used in this annual report, the terms we, us, our
company, and Intervia means Intervia Inc. and its subsidiaries unless
otherwise indicated. All dollar amounts in this annual report are expressed in
US dollars unless otherwise indicated.

General

The Company was formed as a Nevada corporation on February 2,
2005. Our head office is located at 3702 South Virginia Street, #G12-401 Reno
Nevada 89502. Our telephone number is 702-989-5429.

---

- 5 

Our business plan is to develop fuel cell technology and
produce fuel cells in China for indoor forklifts, scooters, underwater equipment
(eg. shallow underwater sightseeing submarines) that require a small size,
longevity of use and silent operation. In order to achieve commercialization, we
are focused on building a commercial prototype, enhancing product performance,
and building customer and OEM manufacturer relationships.

We are in the initial stage of researching and developing fuel
cells and their components. We are in the process of building our first fuel
cell prototypes. A fuel cell is a device that uses hydrogen (or hydrogen-rich
fuel) and oxygen to create electricity. Fuel cells are more energy-efficient
than combustion engines and the hydrogen used to power them can come from a
variety of sources. If pure hydrogen is used as a fuel, fuel cells emit only
heat and water, eliminating concerns about air pollutants or greenhouse gases.
We have not generated any revenues from the development of our products to date
and are dependant on additional financing to continue our business plan.

During fiscal 2008 we suspended the development of our products
and business plan until we are able raise sufficient additional financing. We
estimate that we will need approximately an additional $65,000 to complete the
development of our products and for continued working capital. There is no
assurance that we will be able to raise the financing required to continue our
business. If we do not raise the funds required to continue our current business
plans we intend to abandon our current business and may seek a business
opportunity with entities which have recently commenced operations, or which
wish to utilize the public marketplace in order to raise additional capital in
order to expand into new products or markets, to develop a new product or
service, or for other corporate purposes. The Company may acquire assets and
establish wholly-owned subsidiaries in various businesses or acquire existing
businesses as subsidiaries. See Item 6. Managements Discussion And Analysis Or
Plan Of Operation, below.

Product Overview

The development of our core fuel cell technology is based on
the clear distinction the Company makes between hydrogen/oxygen fuel cells and
hydrogen/air fuel cells - their technical characteristics, differences in
fuelling systems and specifics of operation in the small to medium power
applications.

Our H2O2 fuel cell features a self-contained system structure
specifically designed for high efficiency fuel cell applications requiring 5 KW
or less. Our new PEM architecture and its proprietary sealing enables the fuel
cell stack to operate at high power densities and at a reduced risk of
auto-ignition in high oxygen concentration settings. Its innovative bi-polar
plate design optimizes the fuel/oxidant humidification process as well as
heating and water management.

The most effective way to maximize performance efficiency and
reduce the cost per KW power output is through the design and development of
fuel cell systems tailored to the specifics of particular applications. The H2O2
fuel cell systems, in the 0.250 KW - 5 KW power output range, prove to be best
suited to providing the highest performance efficiency through the elimination
of bulky sub-systems and the reduction of parasitic losses, while offering safe
and practical operation.

The best-fit applications for the H2O2 fuel cell are in three
distinctive areas, where:

- Air is not available such as in space or underwater;
- Oxygen is available as with electrolyzers in medical facilities and
  renewable energies; and,
- Size and system complexity matters as with portable power supplies and
  low-speed, off-road vehicles.

---

- 6 

Our hydrogen/oxygen fuel cells offer the following multiple
advantages in comparison with hydrogen/air fuel cells:

- twice the power density of traditional air-based fuel cells;
- immediate, battery-free start-up;
- silent operation;
- non-reliance on potentially contaminated air supply;
- less complicated and significantly reduced parasitic power losses;
- reduced number of sub-systems;
- higher performance; and
- a 50% cost reduction.

Traditional hydrogen/air fuel cells in the less than 5 kW
electric outputs are:

- bulky;
- noisy;
- have rapidly declining energy efficiency; and
- require battery start-up.

Market

The market for fuel cell energy is largely driven by the need
for a clean, efficient energy source due to environmental concerns, increasing
costs and the uncertainty of fossil fuel supply.

Fuel cells convert chemical energy into electrical power with
fewer steps than other energy technologies. Fuel cells do not store energy, but
convert it from one form to another and continue to operate as long as fuel is
provided. The general advantages of fuel cells over other energy sources include
clean, safe, quiet performance, high-energy efficiency, low emissions and ease
of operation. The range of potential applications for fuel cells is quite broad,
including:

- portable/battery substitution (portable appliances and power tools, small
  personal vehicles, consumer electronics, backup power);
- transportation (automotive, public transportation, commercial
  transportation, marine, military); and
- distributed power (to homes and small businesses, commercial and industrial
  sites, remote power (not on standard electrical grid systems).

Marketing Strategy

Our President will develop and implement our marketing plan for
our proposed fuel cells. Our marketing plan will have the following two
elements:

Brand Equity

We selected the name of our company to attempt to establish our
brand name.

---

- 7 

Advertising

After it is developed, we will use our website at
www.intervia-fuelcell.com as the primary medium to promote our fuel cell
products. We will also market our fuel cell technology by placing banner
advertising on home pages of relevant fuel cell and power equipment
websites.

We intend to produce promotional material for direct marketing.
If, however, we are unable to complete the development of our prototype, or if
we are unable to sell fuel cell technology sufficiently, for any reason, we may
go out of business.

Competition

Worldwide: The markets for fuel cells and related products and
systems are intensely competitive and the manufacture of fuel cells is extremely
capital-intensive. Many of these companies have greater financial and marketing
resources, greater name recognition and more experience in the fuel cell
business than we have. Compared to them, our major advantage is that we can
offer lower price products.

Our major competitors and their respective products include,
but are not limited to, the following:

| | COMPANY                | PRODUCT(S)                                                               
| | ---------------------- | -------------------------------------------------------------------------
| | Ballard Power Systems  | Pressurized PEM's for vehicles, up to 85KW,
      portable and stationary
| | DCH Technology, Inc.   | 12 W-5 KW fuel cell                                                      
| | H Power                | PEM fuel cell for small portable system                                  
| | Manhattan Science      | Portable fuel cells                                                      
| | NU Element, Inc.       | 1 KW - 200 KW fuel cell                                                  
| | Nuvera Fuel Cells      | 0.7 KW - 60 KW fuel cell                                                 
| | Schatz Energy Research | Automotive, portable                                                     

Government Regulation

Due to the increasing popularity and use of fuel cells, it is
possible that a number of laws and regulations may be adopted with respect to
the fuel cells generally, covering issues such as user privacy, pricing, and
characteristics and quality of products and services. Similarly, the growth and
development of the market for fuel cell commerce may prompt calls for more
stringent consumer protection laws that may impose additional burdens on those
companies conducting this type of business. The adoption of any such laws or
regulations may decrease the growth of commerce, increase our cost of doing
business or otherwise have a harmful effect on our business.

To date, governmental regulations have not materially
restricted the use or expansion of fuel cells. However, the legal and regulatory
environment that pertains to fuel cells is uncertain and may change. New laws
may cover issues that include:

- sales and other taxes;
- pricing controls;
- characteristics and quality of products and services;
- consumer protection;
- libel and defamation;
- copyright, trademark and patent infringement; and

These new laws may impact our ability to market and sell the
Intervia fuel cells in accordance with our business plan.

---

- 8 

We are not aware of any environmental laws that will be
applicable to the operation of our business.

Employees

We have no full-time employees and one part-time employee. Our
part-time employee is Mr. Glenn Morimoto, our President, Chief Executive Officer
and director.

Registrant Information

We file annual, quarterly, current reports and other
information with the Securities and Exchange Commission (SEC) that can be
inspected and copied at the public reference facility maintained by the SEC at
100 F Street N.E., Room 1580, Washington, D.C. 20549-0405. Information regarding
the public reference facilities may be obtained from the SEC by telephoning
1-800-SEC-0330. The Company's filings are also available through the SEC's
Electronic Data Gathering Analysis and Retrieval System which is publicly
available through the SEC's website (www.sec.gov). Copies of such materials may
also be obtained by mail from the public reference section of the SEC at 100 F
Street N.E., Room 1580, Washington, D.C. 20549-0405 at prescribed rates.

ITEM 2. DESCRIPTION OF PROPERTY

We currently maintain an executive office at 3702 South
Virginia Street, Suite G12  401, Reno, Nevada 89502. These premises are rented
on a monthly basis for a nominal sum. We do not own any property.

ITEM 3. LEGAL PROCEEDINGS

None.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY
HOLDERS

No matters were submitted during the fourth quarter of our
fiscal year to a vote of security holders, through the solicitation of proxies
or otherwise.

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- 9 

PART II

ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER
MATTERS AND SMALL BUSINESS ISSUER PURCHASES OF EQUITYSECURITIES.

Market for Securities

Our shares of common stock are quoted for trading on the OTC
Bulletin Board under the symbol ITVA. No trades of our shares of common stock
have occurred through the facilities of the OTC Bulletin Board to the date of
this annual report.

Holders of Common Stock

We have 32 shareholders of record as at April 21, 2008. The
transfer agent and registrar for our common stock is Integrity Stock Transfer,
located at 3027 E. Sunset Road - Suite 103, Las Vegas, NV 89120, Telephone:
(702) 317-7757, Fax: (702) 796-5650.

Dividends

There are no restrictions in our articles of incorporation or
bylaws that prevent us from declaring dividends. The Nevada Revised Statutes,
however, do prohibit us from declaring dividends where, after giving effect to
the distribution of the dividend:

| | 1. | we would not be able to pay our debts as they become due
      in the usual course of business; or                                                                                                                                          
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |    |                                                                                                                                                                                                                                             
| | 2. | our total assets would be less than the sum of our total
      liabilities plus the amount that would be needed to satisfy the rights of
      shareholders who have preferential rights superior to those receiving the
      distribution.

We have not declared any dividends, and we do not plan to
declare any dividends in the foreseeable future.

Recent Sales of Unregistered Securities

None.

ITEM 6. MANAGEMENTS DISCUSSION AND ANALYSIS OR PLAN OF
OPERATION

With the exception of historical matters, the matters discussed
herein are forward-looking statements that involve risks and uncertainties.
Forward-looking statements include, but are not limited to, statements
concerning anticipated trends in revenues and net income, the date of award or
completion of our projects, projections concerning operations and available cash
flow. Actual results and events could differ materially from those projected,
anticipated, or implicit, in the forward-looking statements as a result of the
risk factors set forth below and elsewhere in this report. The following
discussion of our financial condition and results of operations should be read
in conjunction with our financial statements and the related notes thereto
appearing elsewhere herein.

The following discussion and analysis of our financial
condition and results of operations is based upon our financial statements,
which have been prepared in accordance with accounting principles generally

---

- 10 

accepted in the United States of America. The preparation of
these financial statements requires us to make estimates and judgments that
affect the reported amounts of assets, liabilities, revenues and expenses, and
related disclosure of contingent assets and liabilities. On an on-going basis,
we evaluate these estimates, including those related to revenue recognition and
concentration of credit risk. We base our estimates on historical experience and
on various other assumptions that we believe to be reasonable under the
circumstances, the results of which form the basis for making judgments about
the carrying values of assets and liabilities that are not readily apparent from
other sources. Actual results may differ from these estimates under different
assumptions or conditions.

Plan of Operation

Our business plan is to develop fuel cell technology and
produce fuel cells in China for indoor forklifts, scooters, underwater equipment
(eg. shallow underwater sightseeing submarines) that require a small size,
longevity of use and silent operation. In order to achieve commercialization, we
will be focused on building a commercial prototype, enhancing product
performance, and building customer and OEM manufacturer relationships.

We are in the initial stage of researching and developing fuel
cells and their components and building our first fuel cell prototypes. A fuel
cell is a device that uses hydrogen (or hydrogen-rich fuel) and oxygen to create
electricity. Fuel cells are more energy-efficient than combustion engines and
the hydrogen used to power them can come from a variety of sources. If pure
hydrogen is used as a fuel, fuel cells emit only heat and water, eliminating
concerns about air pollutants or greenhouse gases.

During fiscal 2008 we suspended the development of our products
and business plan until we are able raise sufficient additional financing. We
estimate that we will need approximately an additional $65,000 to complete the
development of our products and for continued working capital. There is no
assurance that we will be able to raise the financing required to continue our
business. If we do not raise the funds required to continue our current business
plans we intend to abandon our current business and may seek a business
opportunity with entities which have recently commenced operations, or which
wish to utilize the public marketplace in order to raise additional capital in
order to expand into new products or markets, to develop a new product or
service, or for other corporate purposes. The Company may acquire assets and
establish wholly-owned subsidiaries in various businesses or acquire existing
businesses as subsidiaries.

Our independent auditors have issued an opinion about our
ability to continue as a going concern in connection with our audited financial
statements for the year ended January 31, 2008. Our accumulated deficit is
$116,630 as of January 31, 2008. The discussion below provides an overview of
our operations, discusses our results of operations, our plan of operations and
our liquidity and capital resources.

In the next 12 months, subject to obtaining additional
financing, our primary objective is to complete development of our proposed
technology and product, develop and establish our marketing plan, commence an
advertising campaign for our proposed product, and commence sales of our
proposed product in China.

We believe that the primary source of revenue for our business
model will be the sale of our proposed fuel cell products to business
enterprises. We intend to negotiate with each of our future customers
individually and charge our future customers depending on the type of
application required and the size of the order. We also intend to receive
compensation for professional services such as customized design and development
of fuel cell products. Currently, we do not have any customers as our fuel cell
products are not yet fully developed.

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- 11 

We intend to achieve the following events or milestones in the
next twelve months:

| | 1. | Enhance our core technology to increase the fuel cell
      capacity and efficiency;                                                              
| | -- | --------------------------------------------------------------------------------------------------------------------------------------------------
| |    |                                                                                                                                                   
| | 2. | Make arrangements with certain material providers to
      secure a stable and affordable material supply for our products;
  and                 
| |    |                                                                                                                                                   
| | 3. | Establish customer and partner relationships in as many
      provinces of China as we can, once our fuel cell products are fully
      developed.

In order to reach these milestones we will do the
following:

| | 1. | Develop a demonstration or beta version of our fuel cell
      technology by October 2007. This will allow users to test our fuel cell
      technology for effectiveness. We estimate that this will cost a total of
      $7,500.                                                                                                                         
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |    |                                                                                                                                                                                                                                                                                                                                                             
| | 2. | Develop the complete and commercial version of our
      proposed our fuel cell technology by April 2008. This will be the initial
      commercial version of our fuel cell technology, which will be marketed to
      potential customers in China. We estimate that the remaining cost for
      completion of the development is approximately $25,000.
| |    |                                                                                                                                                                                                                                                                                                                                                             
| | 3. | Before the end of 2007, negotiate and enter into
      agreements with material supply wholesalers for supplies we require for
      our products. We estimate that this will cost a total of $2,500.                                                                                                                                                       
| |    |                                                                                                                                                                                                                                                                                                                                                             
| | 4. | Commence an advertising campaign for our fuel cell
      technology immediately following the completed product development, which
      will be by April 2008. We estimate that we will need $10,000 to implement
      our marketing and advertising campaign.                                                                                            

Cash Requirements

Our estimated expenses for the next 12 months, including all
product development expenses outlined above are $65,000. As at January 31, 2008,
we had cash reserves of $Nil and working capital deficit of $42,130. During the
twelve month period ending January 31, 2009, we anticipate that we will not
generate any revenue. Accordingly, we will be required to obtain additional
financing in order to continue our plan of operation. We anticipate that
additional funding will be in the form of equity financing from the sale of our
common stock. However, we do not have any financing arranged and 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 our plan of operation. In the
absence of such financing, we will not be able to continue the development of
our products. If we do not continue to obtain additional financing, we will be
forced to abandon our current business and seek a new line of business.

Results of Operations

From inception we have been a development stage company focused
on the development of our bio-tech products and have not earned any revenues
from our incorporation on February 2, 2005 to January 31, 2008.

---

- 12 

Summary of Year End Results

Year Ended January 31PercentageIncrease /2008
    
    
    2007
    
    
    (Decrease)Revenue
    $
    -
    
    $
    -Expenses
    
    33,845
    
    
    78,772
    
    
    (57%
    )Net Loss
    
    33,845
    
    
    78,772
    
    
    (57%
    )


Revenue

We are a development stage company that from inception to
January 31, 2008 has not generated any revenue.

Expenses

The major components of our expenses for the year are outlined
in the table below:

| |                         |   |                       | 
| | ----------------------- | - | --------------------- | 
| |                         |   | Year Ended January 31 | 
| |                         |   |                       | 
| |                         |   | 2008                  | 
| |                         |   |                       | 
| | Administrative services | $ | -                     | 
| | Office                  |   | 821                   | 
| | Professional fees       |   | 32,939                | 
| | Transfer agent          |   | 85                    | 
| | Total Expenses          | $ | 33,845                | 

The decrease in our total expenses during the year ended
January 31, 2008 as compared to the year ended January 31, 2007 was primarily
due to a decrease in administrative expenses and in professional fees associated
with preparing our periodic reports in compliance with our reporting obligations
under the Securities Exchange Act of 1934.

The Company recognized donated services from May 1, 2006 to
January 31, 2007 to directors of the Company for office administration fees and
rent of office premises, valued at $500 per month. During the year ended January
31, 2008, the Company has recorded $Nil (2007 - $4,500) in donated services. An
amount of $37,860 due to related parties at January 31, 2008 and 2007 is
non-interest bearing, unsecured, with no stated terms of repayment.

Liquidity and Financial Condition

Working Capital

|                                  |   |                  |   |   |                  |   |  | Percentage            | 
|--------------------------------- | - | ---------------- | - | - | ---------------- | - |  | --------------------- | 
|                                  |   | January 31, 2008 |   |   | January 31, 2007 |   |  | Increase / (Decrease) | 
|Current Assets                    | $ | -                |   |   | -                |   |  | -                     | 
|Current Liabilities               | $ | 42,130           |   | $ | 8,285            |   |  | 408.50%               | 
|Working Capital Surplus (Deficit) | $ | ($42,130         | ) |   | ($8,285          | ) |  | 408.50%               | 

As of January 31, 2008, we had $nil in cash. As reflected in
the accompanying financial statements, we are in the development stage with no
operations. This raises substantial doubt about our ability to continue as a
going concern. Our ability to continue as a going concern is dependent on our
ability to raise

---

- 13 

additional capital and the implementation of our business. The
financial statements do not include any adjustments that might be necessary if
we are unable to continue as a going concern.

Purchase or Sale of Equipment

We do not expect to purchase or sell any plant or significant
equipment.

Going Concern

We are in the development stage, and have not attained
profitable operations and are dependent upon obtaining financing to carry out
our new business plan. For these reasons our auditors stated in their report on
our audited financial statements that they have substantial doubt we will be
able to continue as a going concern.Off-Balance Sheet Arrangements We have no
significant 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 are material to stockholders.

Recent Accounting Pronouncements

In February 2007, the FASB issued SFAS No. 159, The Fair Value
Option for Financial Assets and Financial Liabilities. This Statement permits
entities to choose to measure many financial assets and financial liabilities at
fair value. Unrealized gains and losses on items for which the fair value option
has been elected are reported in earnings. SFAS No. 159 is effective for fiscal
years beginning after November 15, 2007, which for the Company would be the
fiscal year beginning February 1, 2008. The Company is currently assessing the
impact of SFAS No. 159 on its financial position and results of operations.

In December 2007, the FASB issued SFAS No. 160, Noncontrolling
Interests in Consolidated Financial Statements. This Statement amends ARB 51 to
establish accounting and reporting standards for the noncontrolling (minority)
interest in a subsidiary and for the deconsolidation of a subsidiary. It
clarifies that a noncontrolling interest in a subsidiary is an ownership
interest in the consolidated entity that should be reported as equity in the
financial statements. The Company has not yet determined the impact, if any,
that SFAS No. 160 will have on its financial statements. SFAS No. 160 is
effective for the Companys fiscal year beginning February 1, 2010.

In December 2007, the FASB issued SFAS No. 141 (Revised)
Business Combinations. SFAS 141 (Revised) establishes principles and
requirements for how the acquirer of a business recognizes and measures in its
financial statements the identifiable assets acquired, the liabilities assumed,
and any noncontrolling interest in the acquiree. The statement also provides
guidance for recognizing and measuring the goodwill acquired in the business
combination and determines what information to disclose to enable users of the
financial statements to evaluate the nature and financial effects of the
business combination. The guidance will become effective for the fiscal year
beginning after December 15, 2008. Management is in the process of evaluating
the impact SFAS 141 (Revised) will have on the Companys financial statements
upon adoption.

In March 2008, the FASB issued SFAS No. 161, Disclosures about
Derivative Instruments and Hedging Activities. SFAS 161 is intended to improve
financial reporting about derivative instruments and hedging activities by
requiring enhanced disclosures to enable investors to better understand their
effects on an entity's financial position, financial performance, and cash
flows. SFAS 161 achieves these improvements by requiring disclosure of the fair
values of derivative instruments and their gains and losses in a tabular format.
It also provides more information about an entity's liquidity by requiring
disclosure of derivative

---

- 14 

features that are credit risk-related. Finally, it requires
cross-referencing within footnotes to enable financial statement users to locate
important information about derivative instruments. SFAS 161 will be effective
for financial statements issued for fiscal years and interim periods beginning
after November 15, 2008, will be adopted by the Company beginning in the first
quarter of 2009. The Company does not expect there to be any significant impact
of adopting SFAS 161 on its financial position, cash flows and results of
operations.

Critical Accounting Policies

We believe that of the significant accounting policies used in
the preparation of our financial statements (see Note 1 to the Financial
Statements), the following are critical accounting policies, which may involve a
higher degree of judgment, complexity and estimates.

Revenue Recognition

The Company is in the development stage and has yet to realize
revenues from operations. Once the Company has commenced operations, it will
recognize revenues when delivery of goods or completion of services has occurred
provided there is persuasive evidence of an agreement, acceptance has been
approved by its customers, the fee is fixed or determinable based on the
completion of stated terms and conditions, and collection of any related
receivable is probable.

Estimates

The financial statements are prepared on the basis of
accounting principles generally accepted in the United States. The preparation
of financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities as of January 31, 2008, and expenses
for the periods ended January 31, 2008, and 2007, and cumulative from inception.
Actual results could differ from those estimates made by management.

RISK FACTORS

Our common shares are considered speculative during the
development of our new business operations. Prospective investors should
consider carefully the risk factors set out below.

Risks Relating to Our Business

Some of our competitors have certain advantages including,
substantially greater financial, technical and marketing resources, greater name
recognition, and more established relationships in China.

Our competitors may be able to utilize these advantages to
expand their product offerings more quickly, adapt to new or emerging
technologies and changes in customer requirements more quickly, take advantage
of acquisitions and other financing opportunities more readily, and devote
greater resources to the marketing and sale of their products.

The markets for our proposed products are characterized by
changing technology and awareness of new fuel cell development. Accordingly, our
ability to compete will depend upon our ability to continually enhance and
improve our products, and to increase the awareness of the newly developed and
reported techniques that our technology is based on. There can be no assurance
that we will be able to compete successfully, that competitors will not develop
products that render our products obsolete or less marketable or that we will be
able to successfully enhance its products or develop new products.

---

- 15 

Risks Related to our Company

We have a limited operating history. If we cannot
successfully manage the risks normally faced by startup companies, we may not
achieve profitable operations and ultimately our business may fail.

We have a very limited operating history and we face all of the
risks and uncertainties encountered by such early development-stage companies.
Therefore, our prospects must be considered in light of the risks, expenses and
difficulties associated with any start-up company. Due to our limited history,
predictions of our future performance are very difficult.

As at January 31, 2008, we had an accumulated net loss of
$116,630 since inception. We anticipate incurring further significant losses
until, at the earliest, we generate sufficient revenues to offset the
substantial up-front expenditures and operating costs associated with developing
and commercializing products utilizing our technology. There can be no assurance
that we will ever operate profitably.

Due to the uncertainty of our ability to meet our current
operating and capital expenses, in their report on the annual financial
statements for the year ended January 31, 2008, our independent auditors
included an explanatory paragraph regarding substantial doubt about our ability
to continue as a going concern. Our financial statements contain additional note
disclosures describing the circumstances that lead to this disclosure by our
independent auditors.

Our business plan involves that we will not only offer products
for sale, but also supply customers with updated technology that will be
incorporated into the improvement of the clinical diagnostic techniques/kits.
This approach will rely substantially on our ability to keep up with the rapid
advances in the technology related to our products and to us any technology
improvements to improve our products. There can be no assurance that our
strategy will result in successful product commercialization or that our efforts
will result in initial or continued market acceptance for our proposed products
and services.

Our independent auditors have expressed substantial doubt
about our ability to continue as a going concern, which may hinder our ability
to obtain future financing.

In our audited financial statements included in this report,
our independent auditors stated that our financial statements for the year ended
January 31, 2008 were prepared assuming that we would continue as a going
concern. Our ability to continue as a going concern is an issue raised as a
result of recurring losses from operations. We continue to experience net
operating losses. Our ability to continue as a going concern is subject to our
ability to obtain necessary funding from outside sources, including obtaining
additional funding from the sale of our securities. Our continued net operating
loss increases the difficulty in meeting such goals and there can be no
assurances that such methods will prove successful.

We have no customers and generate no revenues and have only
limited marketing experience to develop customers.

We have not entered into any agreements to sell our products to
any customers, as yet. We do not believe that we will generate significant
revenues in the immediate future. We will not generate any meaningful revenues
unless we obtain contracts with a significant number of distributors or general
hospitals/clinics as one of the major buyers. There can be no assurance that we
will ever be able to obtain contracts with a significant number of customers to
generate meaningful revenues or achieve profitable operations.

We have only limited experience in developing and
commercializing new products based on innovative biomedical technologies, and
there is limited information available concerning the potential performance or
market acceptance of our proposed products in China. There can be no assurance
that unanticipated

---

- 16 

expenses, problems or technical difficulties will not occur
which would result in material delays in commercialization of our products or
that our efforts will result in successful commercialization.

We need substantial additional financing and a failure to
obtain such required financing will inhibit our ability to grow or we may have
to curtail or cease operations.

Our capital requirements relating to the manufacture and sale
of our products have been, and will continue to be, significant. We are
dependent on the proceeds of future financing in order to continue in business
and to develop and commercialize additional products. We anticipate requiring
approximately $65,000 in additional financing for our longer term growth. There
can be no assurance that we will be able to raise the substantial additional
capital resources necessary to permit us to pursue our business plan. We have no
current arrangements with respect to, or sources of, additional financing and
there can be no assurance that any such financing will be available to us on
commercially reasonable terms, or at all. Any inability to obtain additional
financing will have a material adverse effect on us, such as requiring us to
significantly curtail or cease operations. In that case, you may lose your
entire investment.

The continued growth of our business will require additional
funding from time to time which would be used for general corporate purposes.
General corporate purposes may include acquisitions, investments, repayment of
debt, capital expenditures, repurchase of our capital stock and any other
purposes that we may specify in any prospectus supplement. Obtaining additional
funding would be subject to a number of factors including market conditions,
operational performance and investor sentiment. These factors may make the
timing, amount, terms and conditions of additional funding unattractive, or
unavailable, to us.

The terms of any future financing may adversely affect your
interest as stockholders.

If we require additional financing in the future, we may be
required to incur indebtedness or issue equity securities, the terms of which
may adversely affect your interests in the Company. For example, the issuance of
additional indebtedness may be senior in right of payment to your shares upon
our liquidation. In addition, indebtedness may be under terms that make the
operation of our business more difficult because the lenders consent will be
required before we take certain actions. Similarly the terms of any equity
securities we issue may be senior in right of payment of dividends to your
common stock and may contain superior rights and other rights as compared to
your common stock. Further, any such issuance of equity securities may dilute
your interest in our company, which may reduce the value of your investment.

Our Certificate of Incorporation and Bylaws contain
limitations on the liability of our directors and officers, which may discourage
suits against directors and executive officers for breaches of fiduciary
duties.

Our Certificate of Incorporation, as amended, and our Bylaws
contain provisions limiting the liability of our directors for monetary damages
to the fullest extent permissible under Nevada law. This is intended to
eliminate the personal liability of a director for monetary damages on an action
for breach of a directors duties to our company or by our stockholders (except
in certain limited circumstances). In addition, our Certificate of
Incorporation, as amended, and our Bylaws contain provisions requiring us to
indemnify our directors, officers, employees and agents serving at our request,
against expenses, judgments (including derivative actions), fines and amounts
paid in settlement. This indemnification is limited to actions taken in good
faith in the reasonable belief that the conduct was lawful and in, or not
opposed to our best interests. The Certificate of Incorporation and the Bylaws
provide for the indemnification of directors and officers in connection with
civil, criminal, administrative or investigative proceedings when acting in
their capacities as agents for us. These provisions may reduce the likelihood of
derivative litigation against directors and executive officers and may
discourage or deter stockholders or

---

- 17 

management from suing directors or executive officers for
breaches of their fiduciary duties, even though such an action, if successful,
might otherwise benefit our stockholders and directors and officers.

Our success depends on our management team and other key
personnel, the loss of any of whom could disrupt our business
operations.

Our future success will depend in substantial part on the
continual services of our senior management. As an early stage development
company, currently none of our senior management team receives any monetary
remuneration from our company. We do not carry key person life insurance on any
of our officers or employees. The loss of the services of one or more of our key
personnel could impede implementation of our business plan and result in reduced
profitability.

Our future success also depends on our continuing ability to
attract, retain and motivate highly qualified technical sales and marketing
customer support. Because of the rapid growth of the Chinese economy,
competition for qualified personnel is intense. We cannot guarantee that we will
be able to retain our key personnel or that we will be able to attract or retain
qualified personnel in the future. Our inability to hire and retain qualified
personnel or the loss of the services of our key personnel could have a material
adverse effect upon our business, financial condition and operations.

Because we do not have sufficient insurance to cover our
business losses, we might have uninsured losses, increasing the possibility that
you would lose your investment.

We may incur uninsured liabilities and losses as a result of
the conduct of our business. We do not currently maintain any comprehensive
liability or property insurance. Even if we obtain such insurance in the future,
we may not carry sufficient insurance coverage to satisfy potential claims. We
do not carry any business interruption insurance. Should uninsured losses occur,
any purchasers of our common stock could lose their entire investment.

Risks Relating to the Peoples Republic of China

The economic policies of the Peoples Republic of China
could affect our business.

Substantially all of our assets are located in the Peoples
Republic of China (hereinafter referred to as China) and substantially all of
our revenue will be derived from operations in China. Accordingly, our
operations and future prospects are subject, to a significant extent, to the
economic, political and legal developments in China.

While Chinas economy has experienced significant growth in the
past 20 years, such growth has been uneven, both geographically and across
various sectors of the economy. The Chinese government has implemented various
measures to encourage economic growth and guide the allocation of resources.
Some of these measures may benefit the overall Chinese economy, but such
measures may also have a negative effect on us. For example, operating results
and financial condition may be adversely affected by government control over
capital investments or changes in tax regulations.

The Chinese economy has been transitioning away from a planned
economy to a more market-oriented economy. In recent years, the Chinese
government has implemented measures emphasizing the utilization of market forces
for economic reform and the reduction of state ownership of productive assets,
and the establishment of corporate governance in business enterprises; however,
a substantial portion of productive assets in China are still owned by the
Chinese government. In addition, the Chinese government continues to play a
significant role in regulating industrial development by imposing industrial
policies. It also exercises significant control over Chinas economic growth
through the

---

- 18 

allocation of resources, the control of payment of foreign
currency-denominated obligations, the setting of monetary policy and the
provision of preferential treatment to particular industries or companies.

Capital outflow policies in China may hamper our ability to
expand our business and/or operations internationally. China has adopted
currency and capital transfer regulations. These regulations may require us to
comply with complex regulations for the movement of capital. Although our
management believes that it is currently in compliance with these regulations,
should these regulations or the interpretation of them by courts or regulatory
agencies change, we may not be able to remit income earned and proceeds received
in connection with any off-shore operations or from other financial or strategic
transactions the Company may consummate in the future.

We may face obstacles from the communist system in
China.

Foreign companies conducting operations in China face
significant political, economic and legal risks. The political regime in China,
including its bureaucracy unfamiliar with western forms of business management
and organization, may hinder investment by western originating companies. We may
have difficulty establishing adequate management, legal and financial controls
in the China.

We may have difficulty establishing adequate management,
legal and financial controls in China.

China, historically, has not adopted western style management
and financial reporting concepts and practices nor has it adopted modern
banking, computer and other control system principles. We may have difficulty in
hiring and retaining a sufficient number of qualified local employees to work in
our China operations. As a result of these factors, we may experience difficulty
in establishing management, legal and financial controls, collecting financial
data and preparing financial statements, books of account and corporate records
and instituting business practices that meet western standards.

It will be extremely difficult to acquire jurisdiction and
enforce liability against our officers, directors and assets based in
China.

Because some of our executive officers and current directors,
including, the inventor of our proprietary technology, are Chinese citizens, it
may be difficult, if not impossible, to acquire jurisdiction over these persons
in the event a lawsuit is initiated against us and/or our officers and directors
by a stockholder or group of stockholders in the United States. Also, because
the majority of our assets are located in China, it would also be extremely
difficult to access those assets to satisfy an award entered against us in a
court in the United States.

We may face Political, Judicial and/or Ministerial
Corruption Risk in China.

Another obstacle to foreign investment in China is corruption.
We may face judicial and ministerial corruption in China. There is no assurance
that we will be able to obtain recourse, if desired, through Chinas poorly
developed legal systems. In addition, many of the regulatory and business
authorities with whom we normally conduct our business, are state employees or
affiliated state-enterprise employees. These officials may engage in corrupt
activities which may negatively impact our ability to conduct business.

---

- 19 

Risks Related to Our Common Stock

There is no active trading market for our common stock and
if a market for our common stock does not develop, our investors will be unable
to sell their shares.

There is currently no active trading market for our common
stock and such a market may not develop or be sustained. Our common stock
recently received approval to be quoted on the National Association of
Securities Dealers Inc.s OTC Bulletin Board with the symbol of ITVA. The OTC
Bulletin Board is not a listing service or exchange, but is instead a dealer
quotation service for subscribing members. Even though our common stock is
quoted on the OTC Bulletin Board, a public market for our common stock may not
develop, then investors will not be able to resell the shares of our common
stock that they have purchased and may lose all of their investment. If we
establish a trading market for our common stock, the market price of our common
stock may be significantly affected by factors such as actual or anticipated
fluctuations in our operation results, general market conditions and other
factors. In addition, the stock market has from time to time experienced
significant price and volume fluctuations that have particularly affected the
market prices for the shares of developmental stage companies. As we are a
development stage company such fluctuations may negatively affect the market
price of our common stock.

Our stock price will likely be volatile.

The trading price for our common stock is likely to be highly
volatile. The market prices for securities of drug delivery, biotechnology and
pharmaceutical companies have historically been highly volatile. Factors that
could adversely affect our stock price include:

- fluctuations in our operating results; announcements of partnerships or
  technological collaborations,
- innovations or new products by us or our competitors;
- changes in government regulations;
- developments in patent or other proprietary rights;
- public concern as to the safety of drugs developed by us or others;
- the results of clinical studies or trials by us, any partners we may have
  or our competitors;
- litigation;
- general stock market and economic conditions;
- number of shares available for trading (float);
- inclusion in or dropping from stock indexes.

Future sales of common stock or warrants, or the prospect of
future sales, may depress our stock price.

Sales of a substantial number of shares of our common stock, or
the perception that sales could occur, could adversely affect the market price
of our common stock.

We do not intend to pay dividends and there will be less
ways in which you can make a gain on any investment in our company.

We have never paid any cash dividends and currently do not
intend to pay any dividends for the foreseeable future. Because we do not intend
to declare dividends, any gain on an investment in our company will need to come
through appreciation of the price of our common stock. There can be no assurance
that the price of our common stock will increase.

---

- 20 

Trading on the OTC Bulletin Board may be volatile and
sporadic, which could depress the market price of our common stock and make it
difficult for our stockholders to resell their shares.

Our common stock is quoted on the OTC Bulletin Board service of
the Financial Industry Regulatory Authority (FINRA). Trading in stock quoted
on the OTC Bulletin Board is often thin and characterized by wide fluctuations
in trading prices due to many factors that may have little to do with our
operations or business prospects. This volatility could depress the market price
of our common stock for reasons unrelated to operating performance. Moreover,
the OTC Bulletin Board is not a stock exchange, and trading of securities on the
OTC Bulletin Board is often more sporadic than the trading of securities listed
on a quotation system like Nasdaq or a stock exchange like the American Stock
Exchange. Accordingly, our shareholders may have difficulty reselling any of
their shares.

Our stock is a penny stock. Trading of our stock may be
restricted by the SECs penny stock regulations and FINRAs sales practice
requirements, which may limit a stockholders ability to buy and sell our
stock.

Our stock is a penny stock. The Securities and Exchange
Commission has adopted Rule 15g-9 which generally defines penny stock to be
any equity security that has a market price (as defined) less than $5.00 per
share or an exercise price of less than $5.00 per share, subject to certain
exceptions. Our securities are covered by the penny stock rules, which impose
additional sales practice requirements on broker-dealers who sell to persons
other than established customers and accredited investors. The term
accredited investor refers generally to institutions with assets in excess of
$5,000,000 or individuals with a net worth in excess of $1,000,000 or annual
income exceeding $200,000 or $300,000 jointly with their spouse. The penny stock
rules require a broker-dealer, prior to a transaction in a penny stock not
otherwise exempt from the rules, to deliver a standardized risk disclosure
document in a form prepared by the SEC which provides information about penny
stocks and the nature and level of risks in the penny stock market. The
broker-dealer also must provide the customer with current bid and offer
quotations for the penny stock, the compensation of the broker-dealer and its
salesperson in the transaction and monthly account statements showing the market
value of each penny stock held in the customers account. The bid and offer
quotations, and the broker-dealer and salesperson compensation information, must
be given to the customer orally or in writing prior to effecting the transaction
and must be given to the customer in writing before or with the customers
confirmation. In addition, the penny stock rules require that prior to a
transaction in a penny stock not otherwise exempt from these rules, the
broker-dealer must make a special written determination that the penny stock is
a suitable investment for the purchaser and receive the purchasers written
agreement to the transaction. These disclosure requirements may have the effect
of reducing the level of trading activity in the secondary market for the stock
that is subject to these penny stock rules. Consequently, these penny stock
rules may affect the ability of broker-dealers to trade our securities. We
believe that the penny stock rules discourage investor interest in, and limit
the marketability of, our common stock.

Financial Industry Regulatory Authority (FINRA) sales
practice requirements may also limit a stockholders ability to buy and sell our
stock.

In addition to the penny stock rules promulgated by the
Securities and Exchange Commission (see above for a discussion of penny stock
rules), FINRA rules require that in recommending an investment to a customer, a
broker-dealer must have reasonable grounds for believing that the investment is
suitable for that customer. Prior to recommending speculative low priced
securities to their non-institutional customers, broker-dealers must make
reasonable efforts to obtain information about the customers financial status,
tax status, investment objectives and other information. Under interpretations
of these rules, FINRA believes that there is a high probability that speculative
low priced securities will not be suitable for at least some customers. FINRA
requirements make it more difficult for broker-dealers to

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- 21 

recommend that their customers buy our common stock, which may
limit your ability to buy and sell our stock and have an adverse effect on the
market for our shares.

A decline in the price of our common stock could affect our
ability to raise further working capital, it may adversely impact our ability to
continue operations and we may go out of business.

A prolonged decline in the price of our common stock could
result in a reduction in the liquidity of our common stock and a reduction in
our ability to raise capital. Because we may attempt to acquire a significant
portion of the funds we need in order to conduct our planned operations through
the sale of equity securities, a decline in the price of our common stock could
be detrimental to our liquidity and our operations because the decline may cause
investors to not choose to invest in our stock. If we are unable to raise the
funds we require for all of our planned operations, we may force us to
reallocate funds from other planned uses and may have a significant negative
effect on our business plan and operations, including our ability to develop new
products and continue our current operations. As a result, our business may
suffer and not be successful and we may go out of business. We also might not be
able to meet our financial obligations if we cannot raise enough funds through
the sale of our common stock and we may be forced to go out of business.

If we issue additional shares in the future, it will result
in the dilution of our existing shareholders.

Our certificate of incorporation authorizes the issuance of up
to 75,000,000 shares of common stock with a par value of $0.001. Our board of
directors may choose to issue some or all of such shares to acquire one or more
businesses or to provide additional financing in the future. The issuance of any
such shares will result in a reduction of the book value and market price of the
outstanding shares of our common stock. If we issue any such additional shares,
such issuance will cause a reduction in the proportionate ownership and voting
power of all current shareholders. Further, such issuance may result in a change
of control of our corporation.

---

- 22 -

ITEM 7. FINANCIAL STATEMENTS

---

INTERVIA, INC.(A Development Stage Company)FINANCIAL STATEMENTS 
  January 31, 2008

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

BALANCE SHEETS

STATEMENTS OF OPERATIONS

STATEMENT OF STOCKHOLDERS DEFICIT

STATEMENTS OF CASH FLOWS

NOTES TO THE FINANCIAL STATEMENTS

---




REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors of Intervia, Inc.

We have audited the accompanying balance sheets of Intervia,
  Inc. a development stage company as of January 31, 2008 and 2007 and the related
  statements of operations, stockholders deficit and cash flows for the
  years then ended and the period from February 2, 2005 (date of inception) through
  January 31, 2008. These financial statements are the responsibility of the Company's
  management. Our responsibility is to express an opinion on these financial statements
  based on our audits.

We conducted our audits in accordance with the standards of the
  Public Company Accounting Oversight Board (United States). Those standards require
  that we plan and perform an audit to obtain reasonable assurance whether the
  financial statements are free of material misstatement. The Company is not required
  to have, nor were we engaged to perform, an audit of its internal control over
  financial reporting. Our audit included consideration of internal control over
  financial reporting as a basis for designing audit procedures that are appropriate
  in the circumstances, but not for the purpose of expressing an opinion on the
  effectiveness of the Companys internal control over financial reporting.
  Accordingly, we express no such opinion. An audit also includes examining, on
  a test basis, evidence supporting the amounts and disclosures in the financial
  statements. An audit also includes assessing the accounting principles used
  and significant estimates made by management, as well as evaluating the overall
  financial statement presentation. We believe that our audits provide a reasonable
  basis for our opinion.

In our opinion, these financial statements present fairly, in
  all material respects, the financial position of Intervia, Inc. as of January
  31, 2008 and 2007 and the results of its operations and its cash flows for the
  years then ended and the period from February 2, 2005 (date of inception) through
  January 31, 2008 in conformity with accounting principles generally accepted
  in the United States of America.

The accompanying financial statements have been prepared assuming
  that the Company will continue as a going concern. As discussed in Note 1 to
  the financial statements, the Company has not generated revenues since inception,
  has incurred losses in developing its business, and further losses are anticipated.
  The Company requires additional funds to meet its obligations and the costs
  of its operations. These factors raise substantial doubt about the Companys
  ability to continue as a going concern. Managements plans in this regard
  are described in Note 1.

The financial statements do not include any adjustments that
  might result from the outcome of this uncertainty.

|DMCL                               
|-------------------------------------
|DALE MATHESON CARR-HILTON LABONTE LLP
|CHARTERED ACCOUNTANTS                
|Vancouver, Canada                    
|April 21, 2008                       



---

|INTERVIA, INC.               
|-----------------------------
|(A Development Stage Company)
|BALANCE SHEETS               

|                                                                     |   | January 31 |  
|-------------------------------------------------------------------- | - | ---------- | -
|                                                                     |   | 2008       |  
|                                                                     |   |            |  
|                                                                     |   |            |  
|LIABILITIES AND STOCKHOLDERS DEFICIT                                |  
|                                                                     |   |            |  
|CURRENT LIABILITIES                                                  |   |            |  
|Accounts payable and accrued liabilities                             | $ | 4,270      |  
|Due to related party (Note 3)                                        |   | 37,860     |  
|                                                                     |   |            |  
|                                                                     |   | 42,130     |  
|                                                                     |   |            |  
|Contingency (Note 1)                                                 |   |            |  
|                                                                     |   |            |  
|STOCKHOLDERS DEFICIT                                                |   |            |  
|Capital stock (Note 4)                                               |   |            |  
|Authorized                                                           |   |            |  
|75,000,000
      common shares, $0.001 par value,                    |   |            |  
|Issued and outstanding                                               |   |            |  
|3,500,000
      common shares at January 31, 2008 (2007  3,500,000) |   | 3,500      |  
|Additional paid-in capital                                           |   | 71,000     |  
|Deficit accumulated during the development
      stage               |   | (116,630   | )
|                                                                     |   |            |  
|                                                                     |   | (42,130    | )
|                                                                     |   |            |  
|                                                                     | $ | -          |  

The accompanying notes are an integral part of these financial
  statements

---

|INTERVIA, INC.               
|-----------------------------
|(A Development Stage Company)
|STATEMENTS OF OPERATIONS     

|                                              |   |             |   |   |             |   |   | February 2,    | 
|--------------------------------------------- | - | ----------- | - | - | ----------- | - | - | -------------- | 
|                                              |   | Year        |   |   | Year        |   |   | 2005           | 
|                                              |   | ended       |   |   | ended       |   |   | (Inception) to | 
|                                              |   | January 31, |   |   | January 31, |   |   | January 31,    | 
|                                              |   | 2008        |   |   | 2007        |   |   | 2008           | 
|                                              |   |             |   |   |             |   |   |                | 
|Expenses                                      |   |             |   |   |             |   |   |                | 
|Administrative services (Note
      3)        | $ | -           |   | $ | 4,500       |   | $ | 4,500          | 
|Office                                        |   | 821         |   |   | 2,072       |   |   | 2,906          | 
|Professional fees                             |   | 32,939      |   |   | 72,200      |   |   | 109,139        | 
|Transfer agent                                |   | 85          |   |   | -           |   |   | 85             | 
|                                              |   |             |   |   |             |   |   |                | 
|Net loss                                      | $ | 33,845      |   | $ | 78,772      |   | $ | 116,630        | 
|                                              |   |             |   |   |             |   |   |                | 
|Basic and diluted loss per share              | $ | (0.01       | ) | $ | (0.02       | ) |   |                | 
|                                              |   |             |   |   |             |   |   |                | 
|Weighted average number of shares outstanding |   |             |   |   |             |   |   |                | 
| basic and diluted                           |   | 3,500,000   |   |   | 3,500,000   |   |   |                | 

The accompanying notes are an integral part of these financial
  statements

---

|INTERVIA, INC.                    
|----------------------------------
|(A Development Stage Company)     
|STATEMENT OF STOCKHOLDERS DEFICIT

|                                 |  |              |  |   |           |  |   |             |  |   | Deficit     |   |   |         |  
|-------------------------------- |  | ------------ |  | - | --------- |  | - | ----------- |  | - | ----------- | - | - | ------- | -
|                                 |  |              |  |   |           |  |   |             |  |   | Accumulated |   |   |         |  
|                                 |  |              |  |   |           |  |   | Additional  |  |   | During the  |   |   |         |  
|                                 |  | Common Stock |  |   | Paid-in   |  |   | Development |  |   |             |  
|                                 |  | Number       |  |   | Par Value |  |   | Capital     |  |   | Stage       |   |   | Total   |  
|Balance, February 2, 2005,       |  |              |  |   |           |  |   |             |  |   |             |   |   |         |  
|(Date of Inception)              |  | -            |  | $ | -         |  | $ | -           |  | $ | -           |   | $ | -       |  
|Capital stock issued for cash at |  |              |  |   |           |  |   |             |  |   |             |   |   |         |  
|$0.02 per share, October 30,     |  | 3,500,000    |  |   | 3,500     |  |   | 66,500      |  |   | -           |   |   | 70,000  |  
|2005 (Note 4)                    |  |              |  |   |           |  |   |             |  |   |             |   |   |         |  
|Net loss                         |  | -            |  |   | -         |  |   | -           |  |   | (4,013      | ) |   | (4,013  | )
|Balance, January 31, 2006        |  | 3,500,000    |  |   | 3,500     |  |   | 66,500      |  |   | (4,013      | ) |   | 65,987  |  
|Donated services (Note 3)        |  | -            |  |   | -         |  |   | 4,500       |  |   | -           |   |   | 4,500   |  
|Net loss                         |  | -            |  |   | -         |  |   | -           |  |   | (78,772     | ) |   | (78,772 | )
|Balance, January 31, 2007        |  | 3,500,000    |  |   | 3,500     |  |   | 71,000      |  |   | (82,785     | ) |   | (8,285  | )
|Net loss                         |  | -            |  |   | -         |  |   | -           |  |   | (33,845     | ) |   | (33,845 | )
|Balance, January 31, 2008        |  | 3,500,000    |  | $ | 3,500     |  | $ | 71,000      |  | $ | (116,630    | ) | $ | (42,130 | )

The accompanying notes are an integral part of these financial
  statements

---

|INTERVIA, INC.               
|-----------------------------
|(A Development Stage Company)
|STATEMENTS OF CASH FLOWS     

|                                                                                  |   |             |     |   |             |     |   | February 2, |  
|--------------------------------------------------------------------------------- | - | ----------- | --- | - | ----------- | --- | - | ----------- | -
|                                                                                  |   |             |     |   |             |     |   | 2005        |  
|                                                                                  |   | Year        |     |   | Year        |     |   | (Inception) |  
|                                                                                  |   | ended       |     |   | ended       |     |   | to          |  
|                                                                                  |   | January 31, |     |   | January 31, |     |   | January 31, |  
|                                                                                  |   | 2008        |     |   | 2007        |     |   | 2008        |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Operating Activities                                                              |   |             |     |   |             |     |   |             |  
|Net loss                                                                          | $ | (33,845     | ) $ |   | (78,772     | ) $ |   | (116,630    | )
|Item not requiring use of cash                                                    |   |             |     |   |             |     |   |             |  
|Donated capital                                                                   |   | -           |     |   | 4,500       |     |   | 4,500       |  
|Adjustments to reconcile net loss to net cash used by operating
      activities: |   |             |     |   |             |     |   |             |  
|Decrease
      in prepaid expenses                                                |   | -           |     |   | 10,000      |     |   | -           |  
|Increase (decrease) in accounts
      payable and accrued liabilities             |   | 4,270       |     |   | (4,882      | )   |   | 4,270       |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Net cash used in operating activities                                             |   | (29,575     | )   |   | (69,154     | )   |   | (107,860    | )
|                                                                                  |   |             |     |   |             |     |   |             |  
|Financing Activities                                                              |   |             |     |   |             |     |   |             |  
|Due to related party                                                              |   | 29,575      |     |   | 8,285       |     |   | 37,860      |  
|Issuance of common shares                                                         |   | -           |     |   | -           |     |   | 70,000      |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Net cash provided by financing activities                                         |   | 29,575      |     |   | 8,285       |     |   | 107,860     |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Decrease in cash                                                                  |   | -           |     |   | (60,869     | )   |   | -           |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Cash, beginning                                                                   |   | -           |     |   | 60,869      |     |   | -           |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Cash, ending                                                                      | $ | -           |     | $ | -           |     | $ | -           |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Supplemental cash flow information                                                |   |             |     |   |             |     |   |             |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Cash paid for interest                                                            | $ | -           |     | $ | -           |     | $ | -           |  
|                                                                                  |   |             |     |   |             |     |   |             |  
|Cash paid for income taxes                                                        | $ | -           |     | $ | -           |     | $ | -           |  

The accompanying notes are an integral part of these financial
  statements

---

|INTERVIA, INC.                   
|---------------------------------
|(A Development Stage Company)    
|NOTES TO THE FINANCIAL STATEMENTS
|January 31, 2008                 

1. NATURE OF BUSINESS

Intervia, Inc. (the Company) was incorporated
  in the State of Nevada on February 2, 2005. The Company is in the business of
  developing fuel cell products in China. The Company is considered to be a development
  stage company and has not generated any revenues from operations. The Company
  is considered to be in the development stage as defined by Statement of Financial
  Accounting Standards (SFAS) No. 7, Development Stage Enterprises.

The accompanying financial statements have been prepared assuming
  the Company will continue as a going concern. As of January 31, 2008, the Company
  has not yet achieved profitable operations and has accumulated a deficit of
  $116,630. Its ability to continue as a going concern is dependent upon the
  ability of the Company to obtain the necessary financing to meet its obligations
  and pay its liabilities arising from normal business operations when they come
  due. The outcome of these matters cannot be predicted with any certainty at
  this time which raises substantial doubt that the Company will be able to continue
  as a going concern. These financial statements do not include any adjustments
  to the amounts and classification of assets and liabilities that may be necessary
  should the Company be unable to continue as a going concern. These factors raise
  substantial doubt regarding the Companys ability to continue as a going
  concern.

Management believes that the Company will need to raise additional
  capital to continue its operations. The Company will obtain additional funding
  by borrowing funds from its director and officer of up to $50,000, or a
  private placement of common stock.

2. SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared
  in accordance with accounting principles generally accepted in the United States
  of America (US GAAP) and are expressed in U.S. dollars. The Companys
  fiscal year-end is January 31.

Use of Estimates

The preparation of financial statements in conformity with
  US GAAP requires management to make estimates and assumptions that affect the
  reported amounts of assets and liabilities and disclosure of contingent assets
  and liabilities at the date of the financial statements, and the reported amounts
  of revenues and expenses during the reporting periods. Actual results could
  materially differ from those estimates and assumptions. Significant areas requiring
  the use of management estimates relate to the expected tax rates for future
  income tax recoveries and determining the fair values of financial instruments.

Other Comprehensive Income

SFAS No. 130 Reporting Comprehensive Income, establishes
  standards for the reporting and display of comprehensive income and its components
  in the financial statements. During the years ended January 31, 2008 and 2007,
  the Company had no components that would cause comprehensive income to be different
  than net loss.

---

|INTERVIA, INC.                   
|---------------------------------
|(A Development Stage Company)    
|NOTES TO THE FINANCIAL STATEMENTS
|January 31, 2008                 

2. SIGNIFICANT ACCOUNTING POLICIES (continued)

Income Taxes

The Company uses the asset and liability method of accounting
  for income taxes pursuant to SFAS No. 109 "Accounting for Income Taxes". Under
  this method, deferred income tax assets and liabilities are recognized for the
  future tax consequences attributable to temporary differences between the financial
  statements carrying amounts of 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.

The Company adopted the provisions of the Financial Accounting
  Standards Board (FASB) Interpretation No. 48, Accounting for
  Uncertainty in Income Taxes (FIN 48), on February 1, 2007. Previously,
  the Company had accounted for tax contingencies in accordance with SFAS No.5,
  Accounting for Contingencies. As required by Interpretation 48,
  which clarifies SFAS No. 109, Accounting for Income Taxes, the Company recognizes
  the financial statement benefit of a tax position only after determining that
  the relevant tax authority would more likely than not sustain the position following
  an audit. For tax positions meeting this standard, the amount recognized in
  the financial statements is the largest benefit that has a greater than 50 percent
  likelihood of being realized upon ultimate settlement with the relevant tax
  authority. At the adoption date, the Company applied Interpretation 48 to all
  tax positions for which the statute of limitations remained open. The adoption
  of FIN 48 did not have a material impact in the financial statements during
  the year ended January 31, 2008.

Basic and Diluted Loss per Share

The Company reports basic loss per share in accordance with SFAS
  No. 128, Earnings per Share. Basic loss per share is computed using
  the weighted average number of common shares outstanding during the year. Diluted
  earnings per share reflect the potential dilution that could occur if potentially
  dilutive securities were exercised or converted to common stock. The dilutive
  effect of options and warrants and their equivalent is computed by application
  of the treasury stock method and the effect of convertible securities by the
  if converted method. For the years presented, diluted loss per share
  is equal to basic loss per share as the Company does not have any dilutive securities.

Financial Instruments

The carrying value of the Companys financial instruments,
  consisting of accounts payable and accrued liabilities and amounts due to related
  party approximates their fair value due to the short maturity of such instruments.
  Unless otherwise noted, it is managements opinion that the Company is
  not exposed to significant interest, currency or credit risks arising from these
  financial instruments.

Stock-based Compensation

The Company has adopted SFAS No. 123(R), Share-Based Payment,
  which requires the compensation cost related to share-based payments, such as
  stock options and employee stock purchase plans, be recognized in the financial
  statements based on the grant-date fair value of the award, effective January
  1, 2006. Prior to January 1, 2006, the Company had accounted for stock options
  according to the provisions of Accounting Principles Board Opinion No. 25, Accounting
  for Stock Issued to Employees, and related interpretations, and therefore
  no related compensation expense was recorded for awards granted with no intrinsic
  value. The Company adopted the modified prospective transition method provided
  for under SFAS

---

|INTERVIA, INC.                   
|---------------------------------
|(A Development Stage Company)    
|NOTES TO THE FINANCIAL STATEMENTS
|January 31, 2008                 

2. SIGNIFICANT ACCOUNTING POLICIES (continued)

Stock-based Compensation (continued)

No. 123(R), and, consequently has not retroactively adjusted
  results from prior periods. Under this transition method, compensation cost
  associated with the issuance of stock options will be recognized as a quarterly
  amortization based on the grant-date fair value estimated in accordance with
  the provisions of SFAS No. 123(R).

On December 21, 2007, the Securities and Exchange Commission
  (SEC) issued Staff Accounting Bulletin (SAB) No. 110.
  SAB 110 provides guidance to issuers on the method allowed in developing estimates
  of expected term of plain vanilla share options in accordance with
  SFAS No. 123(R), Share-Based Payment. The SEC will continue to accept,
  under certain circumstances, the use of a simplified method beyond December
  31, 2007 which amends question 6 of Section D.2 as included in SAB 107, Valuation
  of Share-Based Payment Arrangements for Public Companies, which stated
  that the simplified method could not be used beyond December 31, 2007. SAB 110
  is effective February 1, 2008. The Company is currently evaluating the potential
  impact, if any, that the adoption of SAB 110 will have on its financial statements.

Recent Accounting Pronouncements

In February 2007, the FASB issued SFAS No. 159, The Fair
  Value Option for Financial Assets and Financial Liabilities. This Statement
  permits entities to choose to measure many financial assets and financial liabilities
  at fair value. Unrealized gains and losses on items for which the fair value
  option has been elected are reported in earnings. SFAS No. 159 is effective
  for fiscal years beginning after November 15, 2007, which for the Company would
  be the fiscal year beginning February 1, 2008. The Company is currently assessing
  the impact of SFAS No. 159 on its financial position and results of operations.

In December 2007, the FASB issued SFAS No. 160, Noncontrolling
  Interests in Consolidated Financial Statements. This Statement amends
  ARB 51 to establish accounting and reporting standards for the noncontrolling
  (minority) interest in a subsidiary and for the deconsolidation of a subsidiary.
  It clarifies that a noncontrolling interest in a subsidiary is an ownership
  interest in the consolidated entity that should be reported as equity in the
  financial statements. The Company has not yet determined the impact, if any,
  that SFAS No. 160 will have on its financial statements. SFAS No. 160 is effective
  for the Companys fiscal year beginning February 1, 2010.

In December 2007, the FASB issued SFAS No. 141 (Revised) Business
  Combinations. SFAS 141 (Revised) establishes principles and requirements
  for how the acquirer of a business recognizes and measures in its financial
  statements the identifiable assets acquired, the liabilities assumed, and any
  noncontrolling interest in the acquiree. The statement also provides guidance
  for recognizing and measuring the goodwill acquired in the business combination
  and determines what information to disclose to enable users of the financial
  statements to evaluate the nature and financial effects of the business combination.
  The guidance will become effective for the fiscal year beginning after December
  15,

---

|INTERVIA, INC.                   
|---------------------------------
|(A Development Stage Company)    
|NOTES TO THE FINANCIAL STATEMENTS
|January 31, 2008                 

2. SIGNIFICANT ACCOUNTING POLICIES (continued)

Recent Accounting Pronouncements (continued)

2008. Management is in the process of evaluating the impact SFAS
  141 (Revised) will have on the Companys financial statements upon adoption.

In March 2008, the FASB issued SFAS No. 161, Disclosures about
  Derivative Instruments and Hedging Activities. SFAS 161 is intended to improve
  financial reporting about derivative instruments and hedging activities by requiring
  enhanced disclosures to enable investors to better understand their effects
  on an entity's financial position, financial performance, and cash flows. SFAS
  161 achieves these improvements by requiring disclosure of the fair values of
  derivative instruments and their gains and losses in a tabular format. It also
  provides more information about an entity's liquidity by requiring disclosure
  of derivative features that are credit risk-related. Finally, it requires cross-referencing
  within footnotes to enable financial statement users to locate important information
  about derivative instruments. SFAS 161 will be effective for financial statements
  issued for fiscal years and interim periods beginning after November 15, 2008,
  will be adopted by the Company beginning in the first quarter of 2009. The Company
  does not expect there to be any significant impact of adopting SFAS 161 on its
  financial position, cash flows and results of operations.

3. RELATED PARTY TRANSACTIONS

The Company recognized donated services from May 1, 2006 to January
  31, 2007 to directors of the Company for office administration fees and rent
  of office premises, valued at $500 per month. During the year ended January
  31, 2008, the Company has recorded $Nil (2007 - $4,500) in donated services.

Amount due to related party at January 31, 2008 and 2007 is non-interest
  bearing, unsecured, with no stated terms of repayment. The fair value of the
  amount due to related party is not determinable as it has no fixed repayment
  terms.

All related party transactions are measured at the exchange amount
  which is determined by management to approximate their fair value.

4. COMMON STOCK

In October 2005, the Company issued 3,500,000 shares of common
  stock at a price of $0.02 per share for total proceeds of $70,000.

Common shares

The common shares of the Company are all of the same class, are
  voting and entitle stockholders to receive dividends. Upon liquidation or wind-up,
  stockholders are entitled to participate equally with respect to any distribution
  of net assets or any dividends which may be declared.

---

|INTERVIA, INC.                   
|---------------------------------
|(A Development Stage Company)    
|NOTES TO THE FINANCIAL STATEMENTS
|January 31, 2008                 

4. COMMON STOCK(continued)

Additional paid-in capital

The excess of proceeds received for shares of common stock over
  their par value of $0.001, less share issue costs, is credited to additional
  paid-in capital.

At January 31, 2008 and 2007, the Company had no issued or outstanding
  stock options or warrants.

5. INCOME TAXES

The Company is subject to United States federal and state income
  taxes at an approximate rate of 34%. The reconciliation of the provision for
  income taxes at the United States federal statutory rate compared to the Companys
  income tax expense as reported is as follows:

2008
      
      
      2007Net loss before income taxes
      $
      (33,845
      )
      $
      ( 78,772
      )Statutory tax rate
      
      34%
      
      
      34%Income tax recovery
      
      (11,507
      )
      
      (26,782
      )Non-deductible items
      
      -
      
      
      1,530Valuation allowance
      
      (11,507
      )
      
      (25,252
      )$
      -
      
      $
      -


The amount taken into income as deferred income tax assets must
  reflect that portion of the income tax loss carry forwards that is more likely-than-not
  to be realized from future operations. The Company has chosen to provide a full
  valuation allowance against all available income tax loss carry forwards, regardless
  of their time of expiry.

The Company has not filed income tax returns since inception
  in the United States and Canada. Both taxing authorities prescribe penalties
  for failing to file certain tax returns and supplemental disclosures. Upon filing
  there could be penalties and interest assessed. Such penalties vary by jurisdiction
  and by assessing practices and authorities. As the Company has incurred losses
  since inception there would be no known or anticipated exposure to penalties
  for income tax liability. However, certain jurisdictions may assess penalties
  for failing to file returns and other disclosures and for failing to file other
  supplementary information associated with foreign ownership, debt and equity
  positions. Inherent uncertainties arise over tax positions taken, or expected
  to be taken, with respect to transfer pricing, inter-company charges and allocations,
  financing charges, fees, related party transactions, tax credits, tax based
  incentives and stock based transactions.

Management has considered the likelihood and significance of
  possible penalties associated with its current and intended filing positions
  and has determined, based on their assessment, that such penalties, if any,
  would not be expected to be material.

---

|INTERVIA, INC.                   
|---------------------------------
|(A Development Stage Company)    
|NOTES TO THE FINANCIAL STATEMENTS
|January 31, 2008                 

5. INCOME TAXES(continued)

No provision for income taxes has been provided in these financial
  statements due to the net loss for the years ended January 31, 2008 and 2007.
  At January 31, 2008, the Company has net operating loss carryforwards, which
  expire commencing in 2025. The potential tax benefit of these losses may be
  limited due to certain change in ownership provisions under Section 382 of the
  Internal Revenue Code (IRS) and similar state provisions.

IRS Section 382 places a limitation (the Section 382 Limitation)
  on the amount of taxable income which can be offset by net operating loss carryforwards
  after a change in control (generally greater than a 50% change in ownership)
  of a loss corporation. Generally, after a control change, a loss corporation
  cannot deduct operating loss carryforwards in excess of the Section 382 Limitation.
  Due to these change in ownership provisions, utilization of the
  net operating loss and tax credit carryforwards may be subject to an annual
  limitation regarding their utilization against taxable income in future periods.
  The Company has not concluded its analysis of Section 382 through January 31,
  2008, but believes that the provisions will not limit the availability of losses
  to offset future income.

---

- 23 -

ITEM 8. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON
ACCOUNTING AND FINANCIAL DISCLOSURE.

Dale Matheson Carr-Hilton Labonte LLP, Chartered Accountants,
has been engaged as the principal independent accountants. There has been no
change in our certifying accountant for the past two most recent fiscal years or
interim period.

ITEM 8A. CONTROLS AND PROCEDURES.

The management of the Company is responsible for establishing
and maintaining adequate internal control over financial reporting, as required
by Sarbanes-Oxley (SOX) Section 404. The Company's internal control over
financial reporting is a process designed under the supervision of the Company's
Chief Executive Officer and Chief Financial Officer to provide reasonable
assurance regarding the reliability of financial reporting and the preparation
of the Company's financial statements for external purposes in accordance with
U.S. generally accepted accounting principles.

As of January 31, 2008, management assessed the effectiveness
of the Company's internal control over financial reporting based on the criteria
for effective internal control over financial reporting established in Internal
Control--Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission ("COSO") and SEC guidance on conducting
such assessments. Based on that evaluation, they concluded that, during the
period covered by this report, such internal controls and procedures were not
effective to detect the inappropriate application of US GAAP rules as more fully
described below. This was due to deficiencies that existed in the design or
operation of our internal control over financial reporting that adversely
affected our internal controls and that may be considered to be material
weaknesses.

The matters involving internal controls and procedures that the
Company's management considered to be material weaknesses under the standards of
the Public Company Accounting Oversight Board were: (1) lack of a functioning
audit committee and lack of a majority of outside directors on the Company's
board of directors, resulting in ineffective oversight in the establishment and
monitoring of required internal controls and procedures; (2) inadequate
segregation of duties consistent with control objectives; (3) insufficient
written policies and procedures for accounting and financial reporting with
respect to the requirements and application of US GAAP and SEC disclosure
requirements; and (4) ineffective controls over period end financial disclosure
and reporting processes. The aforementioned material weaknesses were identified
by the Company's Chief Financial Officer in connection with the audit of our
financial statements as of January 31, 2008 and communicated the matters to our
management.

Management believes that the material weaknesses set forth in
items (2), (3) and (4) above did not have an affect on the Company's financial
results. However, management believes that the lack of a functioning audit
committee and lack of a majority of outside directors on the Company's board of
directors, resulting in ineffective oversight in the establishment and
monitoring of required internal controls and procedures can result in the
Company's determination to its financial statements for the future years.

We are committed to improving our financial organization. As
part of this commitment, we will create a position to segregate duties
consistent with control objectives and will increase our personnel resources and
technical accounting expertise within the accounting function when funds are
available to the Company:

---

- 24 -

| | (i)  | Appointing one or more outside directors to our board of
      directors who shall be appointed to the audit committee of the Company
      resulting in a fully functioning audit committee who will undertake the
      oversight in the establishment and monitoring of required internal
      controls and procedures; and
| | ---- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |      |                                                                                                                                                                                                                                                                                                                                
| | (ii) | Preparing and implementing sufficient written policies
      and checklists which will set forth procedures for accounting and
      financial reporting with respect to the requirements and application of US
      GAAP and SEC disclosure requirements.                                                                    

Management believes that the appointment of one or more outside
directors, who shall be appointed to a fully functioning audit committee, will
remedy the lack of a functioning audit committee and a lack of a majority of
outside directors on the Company's Board. In addition, management believes that
preparing and implementing sufficient written policies and checklists will
remedy the following material weaknesses

| | (i)  | insufficient written policies and procedures for
      accounting and financial reporting with respect to the requirements and
      application of US GAAP and SEC disclosure requirements; and                                                                                                                              
| | ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |      |                                                                                                                                                                                                                                                                                                                               
| | (ii) | ineffective controls over period end financial close and
      reporting processes. Further, management believes that the hiring of
      additional personnel who have the technical expertise and knowledge will
      result proper segregation of duties and provide more checks and balances
      within the department.

Additional personnel will also provide the cross training
needed to support the Company if personnel turn over issues within the
department occur. This coupled with the appointment of additional outside
directors will greatly decrease any control and procedure issues the company may
encounter in the future.

We will continue to monitor and evaluate the effectiveness of
our internal controls and procedures and our internal controls over financial
reporting on an ongoing basis and are committed to taking further action and
implementing additional enhancements or improvements, as necessary and as funds
allow. This annual report does not include an attestation report of the
Company's registered accounting firm regarding internal control over financial
reporting. Management's report is not subject to attestation by the Company's
registered public accounting firm pursuant to temporary rules of the Securities
and Exchange Commission.

There have been no changes in our internal control over
financial reporting identified in connection with the evaluation required by
paragraph (d) of Rules 13a-15 or 15d-15 under the Exchange Act that occurred
during the small business issuer's last fiscal quarter that has materially
affected, or is reasonably likely to materially affect, our internal control
over financial reporting.

ITEM 8B. OTHER INFORMATION.

Not Applicable.

---

- 25 -

PART III

ITEM 9. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS, CONTROL
PERSONS AND CORPORATE GOVERNANCE; COMPLIANCE WITH SECTION 16(A) OFTHE
EXCHANGE ACT.

Directors and Executive Officers, Promoters and Control
Persons

As at January 31, 2008, our directors and executive officers,
their ages, positions held, and duration of such, are as follows:

Name
    Position
    Age
    Date of AppointmentGlenn Morimoto
    President and Chief Executive Officer and Director
    46
    March 5, 2007


Business Experience

The following is a brief account of the education and business
experience of each director and executive officer during at least the past five
years, indicating each person's principal occupation during the period, and the
name and principal business of the organization by which he was employed.

Glenn Morimoto, 46 years of age, most recently held a
senior management level position with an Agricultural Cooperative for over 15
years. He has helped develop the companys client base on a global scale and was
instrumental in helping the cooperative exceed sales of US $150,000,000
annually. Previously, he worked for a global furniture company for 10 years and
held various management level positions.

Family Relationships

There are no family relationships among our directors or
executive officers.

Committees of the Board of Directors

All proceedings of the board of directors for the year from
inception to January 31, 2008, were conducted by resolutions consented to in
writing by the board of directors and filed with the minutes of the proceedings
of the directors. Our company currently does not have nominating, compensation
or audit committees or committees performing similar functions nor does our
company have a written nominating, compensation or audit committee charter. Our
board of directors does not believe that it is necessary to have such committees
because it believes that the functions of such committees can be adequately
performed by the board of directors.

Our company does not have any defined policy or procedural
requirements for shareholders to submit recommendations or nominations for
directors. The board of directors believes that, given the stage of our
development, a specific nominating policy would be premature and of little
assistance until our business operations develop to a more advanced level. Our
company does not currently have any specific or minimum criteria for the
election of nominees to the board of directors and we do not have any specific
process or procedure for evaluating such nominees. The board of directors will
assess all candidates, whether submitted by management or shareholders, and make
recommendations for election or appointment.

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A shareholder who wishes to communicate with our board of
directors may do so by directing a written request addressed to our President,
Glenn Morimoto, at the address appearing on the first page of this annual
report.

Audit Committee and Audit Committee Financial Expert

We have no audit committee financial expert. We believe that
the cost related to retaining a financial expert at this time is prohibitive.
Further, because of our stage of development, we believe the services of a
financial expert are not warranted.

Code Of Ethics

We adopted a Code of Ethics applicable to all of our directors,
officers, employees and consultants, which is a "code of ethics" as defined by
applicable rules of the SEC. Our Code of Ethics is attached as an exhibit to
this annual report. If we make any amendments to our Code of Ethics other than
technical, administrative, or other non-substantive amendments, or grant any
waivers, including implicit waivers, from a provision of our Code of Ethics to
our chief executive officer, chief financial officer, or certain other finance
executives, we will disclose the nature of the amendment or waiver, its
effective date and to whom it applies in a Current Report on Form 8-K filed with
the SEC.

Compliance with Section 16(a) of the Securities Exchange Act
of 1934

Section 16(a) of the Exchange Act requires our executive
officers and directors and persons who own more than 10% of a registered class
of our equity securities to file with the SEC initial statements of beneficial
ownership, reports of changes in ownership and annual reports concerning their
ownership of our common stock and other equity securities, on Forms 3, 4 and 5
respectively. Executive officers, directors and greater than 10% shareholders
are required by the SEC regulations to furnish us with copies of all Section
16(a) reports that they file.

Based solely on our review of the copies of such forms received
by us, or written representations from certain reporting persons, we believe
that all filing requirements applicable to our officers, directors and greater
than 10% beneficial owners were complied with, with the exception of the
following:

Name
    Number of LateReports
    Number of TransactionsNot
      Reported ona Timely Basis
    Failure to FileRequestedFormsGlenn Morimoto
    1
    1
    1 1


1Mr. Morimoto did not file
an initial Form 3

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ITEM 10. EXECUTIVE COMPENSATION.

The particulars of compensation paid to the following
persons:

| | (a) | our principal executive officer;                                                                                                                                                                                                                 
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |     |                                                                                                                                                                                                                                                  
| | (b) | each of our two most highly compensated executive
      officers who were serving as executive officers at the end of the year
      ended January 31, 2008; and                                                                                 
| |     |                                                                                                                                                                                                                                                  
| | (c) | up to two additional individuals for whom disclosure
      would have been provided under (b) but for the fact that the individual
      was not serving as our executive officer at the end of the most recently
      completed financial year,

who we collectively refer to as the named executive officers,
of our years ended January 31, 2008 and 2007, are set out in the following
summary compensation table:

SUMMARY COMPENSATION
      TABLEName and Principal
      Position
    Year
    Salary
      ($)
    Bonus
      ($)
    Stock
      Awards ($)
    Option
      Awards ($)
    Non-Equity
      Incentive Plan Compensation
      ($)
    Change in Pension
      Value and Nonqualified Deferred
      **Compensation** Earnings ($)
    All Other
      Compensation ($)
    Total
      ($)Glenn Morimoto(1)President, CEO, CFO
    2008 2007
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil NilZeyan Yao(2)Former President, CEO, CFO
    2008 2007
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil
    Nil Nil


|Notes |                                                                             
|----- | ----------------------------------------------------------------------------
|(1)   | Mr. Morimoto was appointed as a director and
      officer on March 5, 2007.
|(2)   | Mr. Yao resigned as an officer on March 5,
      2007.                      

Director Compensation

Directors of our company may be paid for their expenses
incurred in attending each meeting of the directors. In addition to expenses,
directors may be paid a sum for attending each meeting of the directors or may
receive a stated salary as director. No payment precludes any director from
serving our company in any other capacity and being compensated for such
service. During the year ended January 31, 2008, we did not pay any compensation
or grant any stock options to our directors.

Employment Contracts

We are not party to any employment contracts with our directors
and officers. There are no arrangements or plans in which we provide pension,
retirement or similar benefits for directors or executive officers. Our
directors and executive officers may receive stock options at the discretion of
our board of directors in the future. We do not have any material bonus or
profit sharing plans pursuant to which cash or non-cash compensation is or may
be paid to our directors or executive officers, except that stock options may be
granted at the discretion of our board of directors.

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- 28 -

We have no plans or arrangements in respect of remuneration
received or that may be received by our executive officers to compensate such
officers in the event of termination of employment (as a result of resignation,
retirement, change of control) or a change of responsibilities following a
change of control, where the value of such compensation exceeds $100,000 per
executive officer.

Securities Authorized for Issuance Under Equity Compensation
Plans

We have not adopted a stock option plan and have not granted
any stock options. Accordingly, no stock based compensation has been recorded to
date.

Equity Compensation Plan Information as at January 31,
2008

Plan Category
    Number of securities to
      be issued upon exercise of outstanding options,
      warrants and rights (a)
    Weighted-average
      exercise price of outstanding options,
      warrants and rights (b)
    Number of securities remaining
      available for issuance under equity compensation
      plans (excluding securities reflected in column
      (a)) (c)Equity Compensation Plans approved by security holders
    Nil
    N/A
    NilEquity Compensation Plans not approved by security holders
    Nil
    N/A
    NilTotal
    Nil
    N/A
    Nil


ITEM 11. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND
MANAGEMENT AND RELATED STOCKHOLDER MATTERS

As of April 21, 2008, there were 3,500,000 shares of our common
stock outstanding. The following table sets forth certain information known to
us with respect to the beneficial ownership of our common stock as of that date
by (i) each of our directors, (ii) each of our executive officers, and (iii) all
of our directors and executive officers as a group. Except as set forth in the
table below, there is no person known to us who beneficially owns more than 5%
of our common stock. Unless otherwise noted, we believe that each person has
sole investment and voting power (or shares such powers with his or her spouse)
with respect to the shares set forth in the following table:

Title of Class of Shares
    Name and Address
      of  beneficial owner
    Amount and Nature of
      Beneficial Ownership
    Percentage of
      Class(1)(2)5% StockholdersCommon Stock
    Kai Kang Unit 6, 205 Fuyuan
      Qingdao, Shandong China
    1,000,000
    28.6%Common Stock
    Zeyan Yao Unit 6, 205 Fuyuan
      Qingdao, Shandong China
    1,000,000
    28.6%Directors and OfficersCommon Stock
    Glenn Morimoto 3702 South
      Virginia Street, Suite G12  401, Reno, Nevada 89502
    0
    *Common Stock
    Directors and Executive Officers as a
      Group
    0
    *


* Less than 1%.

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- 29 -

|(1) | Under Rule 13d-3, a beneficial owner of a security
      includes any person who, directly or indirectly, through any contract,
      arrangement, understanding, relationship, or otherwise has or shares: (i)
      voting power, which includes the power to vote, or to direct the voting of
      shares; and (ii) investment power, which includes the power to dispose or
      direct the disposition of shares. Certain shares may be deemed to be
      beneficially owned by more than one person (if, for example, persons share
      the power to vote or the power to dispose of the shares). In addition,
      shares are deemed to be beneficially owned by a person if the person has
      the right to acquire the shares (for example, upon exercise of an option)
      within 60 days of the date as of which the information is provided. In
      computing the percentage ownership of any person, the amount of shares
      outstanding is deemed to include the amount of shares beneficially owned
      by such person (and only such person) by reason of these acquisition
      rights.
|--- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           
|2   | Based on 3,500,000 shares outstanding as of
      April 21, 2008.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         

ITEM 12. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND
DIRECTOR INDEPENDENCE.

Related Party Transactions

None of our directors or officers, nor any proposed nominee for
election as a director, nor any person who beneficially owns, directly or
indirectly, shares carrying more than 10% of the voting rights attached to all
of our outstanding shares, nor any promoter, nor any relative or spouse of any
of the foregoing persons has any material interest, direct or indirect, in any
transaction since our incorporation or in any presently proposed transaction
which, in either case, has or will materially affect us.

An amount of $37,860 is due to our President as at January 31,
2008. The amount owed is non-interest bearing, unsecured, with no stated terms
of repayment.

Director Independence

Our common stock is listed on the OTC Bulletin Board
inter-dealer quotation system, which does not have director independence
requirements. For purposes of determining director independence, we have applied
the definitions set out in NASDAQ Rule 4200(a)(15) (the Rule). Under the Rule,
a director is not considered to be independent if he or she is also an executive
officer or employee of the company. The members of our board of directors also
act as executive officers so we currently do not have any independent
directors.

ITEM 13. EXHIBITS

|Exhibit No. | Description                                                                                                                                                                                                      
|----------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|3.1         | Articles of Incorporation (Incorporated
      by reference to our Registration Statement on Form SB-2 dated May 8, 2006)                                                                                         
|3.2         | Bylaws (Incorporated by reference to our Registration
      Statement on Form SB-2 dated May 8, 2006)                                                                                                            
|10.1        | Form of Subscription Agreement
      for private placement to Non-US investors completed on October 30, 2005
      (Incorporated by reference to our Registration Statement on Form SB-2 dated
      May 8, 2006)
|14.1        | Code of Ethics                                                                                                                                                                                                   
|31.1        | Certification
      of Chief Executive Officer and Chief Financial Officer  pursuant
      to Section 302 of the Sarbanes-Oxley Act of 2002                                                                      
|32.1        | Certification of Chief
      Executive Officer and Chief Financial Officer pursuant Section 906 Certifications
      under Sarbanes-Oxley Act of 2002                                                            

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- 30 -

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Our principal accountant Dale Matheson Carr-Hilton Labonte LLP,
Chartered Accountants (Dale Matheson) rendered invoices to us during the
fiscal periods indicated for the following fees and services:

Audit Fees

The aggregate fees billed for the two most recently completed
fiscal years ended January 31, 2008 and 2007 for professional services rendered
by the principal accountant for the audit of our annual financial statements and
review of the financial statements included our annual report on Form 10-KSB and
services that are normally provided by the accountant in connection with
statutory and regulatory filings or engagements for these fiscal periods were as
follows:

Year Ended January 31,2008
    
    
    2007Audit Fees and Audit Related Fees
    $
      14,000
    
    $
      13,750Tax Fees
    
      -
    
    
      -All Other Fees
    
      -
    
    
      -Total
    $
      14,000
    
    $
      13,750


Policy on Pre-Approval by the Board of Services Performed by
Independent Auditors

We do not use Dale Matheson for financial information system
design and implementation. These services, which include designing or
implementing a system that aggregates source data underlying the financial
statements or generates information that is significant to our financial
statements, are provided internally or by other service providers. We do not
engage Dale Matheson to provide compliance outsourcing services.

Effective May 6, 2003, the Securities and Exchange Commission
adopted rules that require that before Dale Matheson is engaged by us to render
any auditing or permitted non-audit related service, the engagement be:

- approved by our board of directors; or,
- entered into pursuant to pre-approval policies and procedures established
  by the board of directors, provided the policies and procedures are detailed
  as to the particular service, the board of directors is informed of each
  service, and such policies and procedures do not include delegation of the
  board of directors' responsibilities to management.

The board of directors pre-approves all services provided by
our independent auditors. All of the above services and fees were reviewed and
approved by the board of directors either before or after the respective
services were rendered.

The board of directors has considered the nature and amount of
fees billed by Dale Matheson and believes that the provision of services for
activities unrelated to the audit is compatible with maintaining our
independence.

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- 31 -

SIGNATURES

In accordance with the Securities Exchange Act of 1934, this
report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.

|By: | **INTERVIA INC.**                                                   | 
|--- | ------------------------------------------------------------------- | 
|    |                                                                     | 
|    | /s/
      Glenn Morimoto                                            | 
|    | Glenn Morimoto                                                      | 
|    | President, Chief Executive Officer, Chief
      Financial Officer   | 
|    | (Principal Executive Officer and Principal
      Financial Officer) | 
|    | Date: May 8, 2008                                                   | 

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