Company: COPL-UN
Filing Date: 2025-04-01
Form Type: S-1/A
Source: 0001829126-25-002247
Chunk: 372

Company: Copley Acquisition Corp
Filing Date: 2025-04-01
Form: S-1/A
Chunk 372
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 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                                               |     | $ |  63,596 |   |

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

F-6

COPLEY ACQUISITION CORP
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2024</div>

NOTE 1: ORGANIZATION AND BUSINESS OPERATIONS

Copley Acquisition Corp (the
“Company”) is an exempted company with limited liability incorporated under the laws of the Cayman Islands on November 26,
2024. The Company was formed for the purpose of effectuating a merger, shares exchange, asset acquisition, shares purchase, reorganization,
or other similar business combination with one or more businesses (the “Business Combination”). The Company was formed for
the purpose of entering into a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar
business combination with one or more businesses or entities, which we refer to as a “target business.”

The Company does not have
any specific business combination under consideration and the Company has not (nor has anyone on its behalf), directly or indirectly,
contacted any prospective target business or had any substantive discussions, formal or otherwise, with respect to such a transaction.
The Company’s efforts to identify a prospective target business will not be limited to a particular industry or geographic location
but will initially focus in the Asia Pacific and North American regions. The Company executive officers and directors are located in
Hong Kong, with significant ties to Hong Kong and, to a lesser degree, the People’s Republic of China, Hong Kong, Taiwan and Macau,
collectively referred to as