Company: BDRX
Filing Date: 2025-01-17
Form Type: F-1
Source: 0001214659-25-000922
Chunk: 346

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-01-17
Form: F-1
Chunk 346
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 rates and tax laws that have been enacted or substantively
enacted at the Group Statement of Financial Position date. Research and development tax credits are recognised on an accruals basis and
are included as an income tax credit under current assets. The research and development tax credit recognised is based on management’s
estimate of the expected tax claim for the period and is recorded within taxation under the Small and Medium-sized Enterprise Scheme.

| Schedule of components of income tax expense (benefit) |     |               Six months 
               ended June 
 30, 2024 unaudited £’000 |     |               Six months 
               ended June 
 30, 2023 unaudited £’000 |
|:-------------------------------------------------------|:----|-------------------------:|:----|-------------------------:|
| Income tax credit                                      |     |                      125 |     |                      288 |

| F-8 |

| 5. | Loss per share |

Basic loss per
share amounts are calculated by dividing the net loss for the period from continuing operations, attributable to ordinary equity holders
of the parent company, by the weighted average number of ordinary shares outstanding during the period. As the Group made a loss for the
period the diluted loss per share is equal to the basic loss per share.

| Schedule of loss per share                                   |     |           Six months 
       ended June 30, 
 2024 unaudited £’000 |    |     |           Six months 
       ended June 30, 
 2023 unaudited £’000 |    |
|:-------------------------------------------------------------|:----|---------------------:|:---|:----|---------------------:|:---|
| Numerator                                                    |     |                      |    |     |                      |    |
| Loss used in basic EPS and diluted EPS:                      |     |               (3,308 | )  |     |               (3,568 | )  |
| Denominator                                                  |     |                      |    |     |                      |    |
| Weighted average number of ordinary shares used in basic EPS |     |        3,280,798,115 |    |     |           99,191,082 |    |
| Basic and diluted loss per share:                            |     |                 (0.1 | )p |     |                 (3.6 | )p |

The Company has
considered the guidance set out in IAS 33 in calculating the denominator in connection with the issuance of Pre-F