Company: BDRX
Filing Date: 2025-04-11
Form Type: 20-F
Source: 0001214659-25-005742
Chunk: 18

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-04-11
Form: 20-F
Item: Item 15
Chunk 18
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ITEM 15. CONTROLS AND PROCEDURES.

  Disclosure Controls and Procedures  

We have carried out an evaluation
of the effectiveness of the design and operation of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e)
and 15d-15(e) under the Exchange Act) under the supervision and the participation of the Group’s management, which is responsible
for the management of the internal controls, and which includes our Chief Executive Officer and Chief Financial Officer (our principal
executive officer and principal financial officer, respectively). The term “disclosure controls and procedures,” as defined
in Rules 13a-15(e) and 15d-15(e) under the Exchange Act means controls and other procedures of a company that are designed to ensure that
information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed,
summarized and reported within the time periods specified in the SEC’s rules and forms.

Disclosure controls and procedures
include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the
reports that it files or submits under the Exchange Act is accumulated and communicated to the Group’s management, including its
principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. There are
inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error
and the circumvention or overriding of the controls and procedures. Accordingly, even effective disclosure controls and procedures can
only provide reasonable assurance of achieving their control objectives.

Based upon our evaluation
of our disclosure controls and procedures as of December 31, 2024, our Chief Executive Officer and Chief Financial Officer concluded that,
as of such date, our disclosure controls and procedures were effective at a reasonable level of assurance.

  Management’s Annual Report on Internal Control Over Financial Reporting  

Our management is responsible
for establishing and maintaining adequate internal control over financial reporting. Our internal control over financial reporting is
a process designed, under the supervision of the Chief Executive Officer and the Chief Financial Officer, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of our financial statements for external reporting purposes in accordance
with International Financial Reporting Standards.

Because of its inherent limitations,
internal control over financial reporting may not prevent or detect all misstatements. Moreover, projections of any evaluation of the
effectiveness of internal control to future periods are subject to a risk that controls