Company: BDRX
Filing Date: 2025-01-17
Form Type: F-1
Source: 0001214659-25-000922
Chunk: 347

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-01-17
Form: F-1
Chunk 347
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unded, Abeyance Shares,
Series A, Series B and Series C warrants as disclosed in note 8. 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 earnings per share.

| F-9 |

| 6. | Intangible Assets |

| Schedule of intangible assets |     |                   |     |                |     |                        |     |             |
|                               |     |        In-process 
      research and 
 development £’000 |     | Goodwill £’000 |     | IT/Website costs £’000 |     | Total £’000 |
| Cost                          |     |                   |     |                |     |                        |     |             |
| At January 1, 2023            |     |            13,378 |     |          2,291 |     |                    110 |     |      15,779 |
| Acquisition                   |     |             2,938 |     |              – |     |                      – |     |       2,938 |
| At December 31, 2023          |     |            16,316 |     |          2,291 |     |                    110 |     |      18,717 |
| Acquisition                   |     |             3,068 |     |              – |     |                      – |     |       3,068 |
| At June 30, 2024 (unaudited)  |     |            19,384 |     |          2,291 |     |                    110 |     |      21,785 |

|                                         |     | In-process research and development £’000 |     | Goodwill £’000 |     | IT/Website Costs £’000 |     | Total £’000 |
| Accumulated amortisation and impairment |     |                                           |     |                |     |                        |     |             |
| At January 1, 2023                      |     |                                    13,378 |     |          2,291 |     |                    104 |     |      15,773 |
| Amortisation charge for the year        |     |                                         – |     |              – |     |