Company: BDRX
Filing Date: 2025-01-17
Form Type: F-1
Source: 0001214659-25-000922
Chunk: 387

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-01-17
Form: F-1
Chunk 387
---
 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 1 January 2021                                                    |     |                          53 |   |     |                            4 |   |     |                      236 |   |     |                      1,662 |   |     |                      188 |   |     |       2,143 |   |
| Additions                                                            |     |                          57 |   |     |                           53 |   |     |                       16 |   |     |                        194 |   |     |                      720 |   |     |       1,040 |   |
| Transfers                                                            |     |                           – |   |     |                            – |   |     |                        – |   |     |                       (155 | ) |     |                      155 |   |     |           – |   |
| Effect of modification to lease terms                                |     |                           – |   |     |                            – |