Company: BDRX
Filing Date: 2025-01-28
Form Type: 424B3
Source: 0001214659-25-001409
Chunk: 385

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-01-28
Form: 424B3
Chunk 385
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At a General Meeting
on 24 March 2023, shareholders approved a consolidation of the Company’s Ordinary Shares on a one for 20 basis. As a result, the
par value of the Ordinary Shares was changed from £ 0.001per share to £0.02 per share. The denominator has been calculated to reflect the share consolidation in the current and prior periods.

At a General Meeting
on 14 June 2023, shareholders approved the subdivision and redesignation of the Company’s Issued Ordinary Shares of £0.02
each into to one Ordinary Share of £0.001 each and 19 ‘B’ Deferred Shares of £0.001 each. The ‘B’
Deferred Shares have limited rights and are effectively valueless. The share sub-division and redesignation did not impact the calculation
of the denominator as the number of Issued Ordinary Shares did not change.

During the year the
Company issued warrants that were accounted through the Warrant Reserve as detailed in note 21.

The Company has considered
the guidance set out in IAS 33 in calculating the denominator in connection with the issuance of Pre-Funded, Series A, Series B and Series
C warrants as disclosed in note 21. Management have recognised the warrants from the date
of grant rather than the date of issue of the corresponding Ordinary Shares when calculating the denominator.

The Group has made a
loss in the current and previous periods presented, and therefore the options and warrants are anti-dilutive. As a result, diluted earnings
per share is presented on the same basis as basic earning per share.

| F-47 |

| 9 | Property, plant and equipment |

| Schedule of detailed information about property, plant and equipment |     |                             |   |     |                              |   |     |                          |   |     |                            |   |     |                          |   |     |             |   |
|                                                                      |     | Fixtures and fittings £’000 |   |     | Leasehold improvements £’000 |   |     | Computer equipment £’000 |   |     | Laboratory equipment £’000 |   |     | Right of use asset £’000 |   |     | Total £’000 |   |
| Cost                                                                 |     |                             |   |     |                              |   |     |                          |   |     |                            |   |     |                          |   |     |             |   |
| At