Company: CHPG
Filing Date: 2025-03-27
Form Type: S-1/A
Source: 0001013762-25-002932
Chunk: 300

Company: ChampionsGate Acquisition Corp
Filing Date: 2025-03-27
Form: S-1/A
Chunk 300
---
 Registered Public Accounting Firm (PCAOB ID: 1195)                                                |     | F-2  |
| Balance Sheet as of  December 31, 2024                                                                                  |     | F-3  |
| Statement of Operations for the period from March 27, 2024 (inception) through December 31, 2024                        |     | F-4  |
| Statement of Changes in Shareholders’ Deficit  for the period from March 27, 2024 (inception) through December 31, 2024 |     | F-5  |
| Statement of Cash Flows for the period from March 27, 2024 (inception) through December 31, 2024                        |     | F-6  |
| Notes to Financial Statements                                                                                           |     | F-7  |

F-1 Report of Independent Registered Public Accounting Firm To the Board of Directors and Shareholders of ChampionsGate Acquisition Corporation Opinion on the Financial Statements We have audited the accompanying balance sheet of ChampionsGate Acquisition Corporation (the “Company”) as of December 31, 2024, and the related statements of operations, changes in shareholders’ deficit, and cash flows for the period from March 27, 2024 (inception) to December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from March 27, 2024 (inception) to December 31, 2024, in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt about the Company’s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has no revenue, its business plan is dependent on the completion of a financing transaction and the Company’s cash and working capital are not sufficient to complete its planned activities one year from the issuance date of the financial statements. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s evaluation of the events and conditions and management’s plans regarding these matters are also described in Note 1 to the financial statements. The financial statements do not include any adjustments that might result from the outcome