Company: COPL-UN
Filing Date: 2025-04-23
Form Type: S-1/A
Source: 0001829126-25-002866
Chunk: 363

Company: Copley Acquisition Corp
Filing Date: 2025-04-23
Form: S-1/A
Chunk 363
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 examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

/s/ WithumSmith+Brown, PC

We have served as the Company’s auditor since 2024.

New York, New York

April 23, 2025

<div align='center'>F-2

COPLEY ACQUISITION CORP

BALANCE SHEET

DECEMBER 31, 2024</div>

| ASSETS                                                                                                                
 Non-Current Assets                                                                                                    |     |   |         |   |
|:----------------------------------------------------------------------------------------------------------------------|:----|:--|--------:|:--|
| Deferred offering costs                                                                                               |     | $ | 436,025 |   |
| Total Assets                                                                                                          |     | $ | 436,025 |   |
| LIABILITIES AND SHAREHOLDER’S DEFICIT                                                                                 |     |   |         |   |
| Current Liabilities                                                                                                   |     |   |         |   |
| Accrued expenses                                                                                                      |     | $ | 407,039 |   |
| Due to related party                                                                                                  |     |   |  72,773 |   |
| Total Current Liabilities                                                                                             |     |   | 479,812 |   |
| Total Liabilities                                                                                                     |     |   | 479,812 |   |
| Commitments and Contingencies (Note 6)                                                                                |     |   |         |   |
| Shareholder’s Deficit                                                                                                 |     |   |         |   |
| Preference shares, $0.0001 par value; 1,500,000 shares authorized; none issued and outstanding                        |     |   |       - |   |
| Class A ordinary shares, $0.0001 par value; 150,000,000 shares authorized; none issued and outstanding                |     |   |       - |   |
| Class B ordinary shares, $0.0001 par value; 15,000,000 shares authorized; 5,750,000 shares issued and outstanding﻿(1) |     |   |     575 |   |
| Additional paid-in capital                                                                                            |     |   |  24,425 |   |
| Accumulated deficit                                                                                                   |     |   | (68,787