Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 370

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 370
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787 | ) |
| TOTAL                                                                                
 LIABILITIES AND SHAREHOLDER’S DEFICIT                                                |     | $ | 436,025 |   |

| (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-3

COPLEY ACQUISITION CORP

STATEMENT OF OPERATIONS

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

| Formation and operating                                           
 costs                                                             |     | $ |     9,177 |   |
| General and                                                       
 administrative expenses                                           |     |   |    59,610 |   |
| Net                                                               
 loss                                                              |     | $ |   (68,787 | ) |
| Weighted                                                          
 average Class B ordinary shares outstanding, basic and diluted(1) |     |   | 5,000,000 |   |
| Basic                                                             
 and diluted net loss per Class B ordinary share                   |     | $ |     (0.01 | ) |

| (1) | This excludes 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-4

COPLEY ACQUISITION CORP

STATEMENT OF CHANGES IN SHAREHOLDER’S DEFICIT

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

| Balance                                 
 – November 26, 2024 (inception)         |     | Class           
 A               
 Ordinary Shares 
 Shares          | - |     | Amount | - |     | Class              
 B                  
 Ordinary Shares(1) 
 Shares             |         - |     | Amount |   - |     | Additional 
 Paid-in    
 Capital    |      - |     | Accumulated 
 Deficit     | -       |   |     | Total         
 Shareholder’s 
 Deficit       |       - |   |
|:----------------------------------------|