Company: BDRX
Filing Date: 2025-04-11
Form Type: 20-F
Source: 0001214659-25-005742
Chunk: 91

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-04-11
Form: 20-F
Item: Item 19
Chunk 91
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516,800      –              –                                        0.0018      3,876  
  February - October 2024                       Exercise pre-funded warrants               1,502,426,000      –              –                                        0.0040      5,935  
  February - May 2024                           Exercise Series E & Series F warrants         98,697,600      –              –                                        0.0044        427  
  22 November 2024                              Share sub-division and                                        –              –                  126,547,389,518          n/a        n/a  
  At 31 December 2024                                                                      6,685,918,922      1,000,001      4,063,321,418      126,547,389,518                          

  Number of shares issued includes                                                                                                

23 Reserves

The following describes the nature and
purpose of each reserve within equity:

  Schedule of reserves                                                                                                                                                                                                                
  Reserve                       Description and purpose                                                                                                                                                                               
  Share capital                 Nominal value of subscribed share capital                                                                                                                                                             
  Share premium                 Amount subscribed for share capital in excess of nominal value.                                                                                                                                       
  Merger reserve                Represents the difference between the fair value and nominal value of shares issued on the acquisition of subsidiary companies where the Company has elected to take advantage of merger accounting.  
  Foreign exchange reserve      Gains/losses arising on retranslating the net assets of overseas operations into sterling                                                                                                             
  Warrant reserve               Represents the following:                                                                                                                                                                             
  Accumulated deficit           All other net gains and losses and transactions with owners (e.g., dividends) not recognised elsewhere.                                                                                               

24 Retirement
benefits

The Group operates a defined contribution
pension scheme for the benefit of its employees. The assets of the scheme are administered by trustees in funds independent from those
of the Group. The annual charge for the year was £67,000(2023: £86,000)

25Share-based
payments

Share Options

The Group has issued options over ordinary
shares under the 2014 Biodexa Pharmaceuticals PLC Enterprise Management Incentive Scheme and unapproved share options awarded to non-UK
staff and Directors. In addition, certain share options originally issued over shares in Biodexa Limited under the Biodexa Limited 2008
unapproved share option scheme or Biodexa Limited 2013 approved Enterprise Incentive scheme were reissued in 2015