Company: COPL-UN
Filing Date: 2025-04-14
Form Type: S-1/A
Source: 0001829126-25-002621
Chunk: 369

Company: Copley Acquisition Corp
Filing Date: 2025-04-14
Form: S-1/A
Chunk 369
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 |        | - |     |                    |         - |     |        |   - |     |            |      - |     |             | (68,787 | ) |     |               | (68,787 | ) |
| Balance – December 31, 2024                     |     |                 | - |     | $      | - |     |                    | 5,750,000 |     | $      | 575 |     | $          | 24,425 |     | $           | (68,787 | ) |     | $             | (43,787 | ) |

| (1) | This includes an aggregate of up to 750,000 Class B ordinary shares that are subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (Note 7). |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-5

COPLEY ACQUISITION CORP

STATEMENT OF CASH FLOWS

FOR THE PERIOD FROM NOVEMBER 26, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024</div>

| Cash flows from Operating Activities:                                                       |     |   |         |   |
|:--------------------------------------------------------------------------------------------|:----|:--|--------:|:--|
| Net loss                                                                                    |     | $ | (68,787 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities:                 |     |   |         |   |
| Accrued expenses                                                                            |     |   |  59,610 |   |
| Due to related party                                                                        |     |   |   9,177 |   |
| Net cash used in operating activities                                                       |     |   |       - |   |
| Net change in cash                                                                          |     |   |       - |   |
| Cash - Beginning of period                                                                  |     |   |       - |   |
| Cash - End of period                                                                        |     | $ |       - |   |
| Supplemental disclosures of cash flow information:                                          |     |   |         |   |
| Deferred offering costs included in accrued expenses                                        |     | $ | 347,429 |   |
| Deferred offering costs paid by Sponsor in exchange for issuance of Class B ordinary shares |     | $ |  25,000 |   |
| Deferred offering costs paid by related party                                               |     | $ |