Company: COPL-UN
Filing Date: 2025-02-03
Form Type: S-1/A
Source: 0001829126-25-000620
Chunk: 338

Company: Copley Acquisition Corp
Filing Date: 2025-02-03
Form: S-1/A
Chunk 338
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 2024, appearing in this prospectus, have been audited by Withum Smith+Brown, PC, independent registered public accounting firm, as set forth in their report, thereon, appearing elsewhere in this prospectus, and are included in reliance on such report given upon such firm as experts in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC a registration statement on Form S-1 under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

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INDEX TO FINANCIAL STATEMENTS</div>

|                                                         |     | Page |
| Financial Statements of Copley Acquisition Corp:        |     |      |
| Report of Independent Registered Public Accounting Firm |     | F-2  |
| Balance Sheet                                           |     | F-3  |
| Statement of Operations                                 |     | F-4  |
| Statement of Changes in Shareholder’s Equity            |     | F-5  |
| Statement of Cash Flows                                 |     | F-6  |
| Notes to Financial Statements                           |     | F-7  |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

To the Board of Directors and Shareholder of

Copley Acquisition Corp:

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Copley Acquisition Corp (the “Company”) as of December 3, 2024, and the related statements of operations, changes in shareholder’s equity, and cash flows for the period from November 26, 2024 (inception