Company: BDRX
Filing Date: 2025-01-28
Form Type: 424B3
Source: 0001214659-25-001409
Chunk: 404

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-01-28
Form: 424B3
Chunk 404
---
 |    Potential 
 deferred tax 
  asset £’000 |
| 31 December 2023                              |     |             75,530 |     |       18,947 |
| 31 December 2022                              |     |             71,139 |     |       17,867 |
| 31 December 2021                              |     |             67,210 |     |       16,925 |

The remaining potential
deferred tax asset of £18.9milion (2022: £17.9million, 2021: £16.9million) has not been provided in these accounts due
to uncertainty as to whether the asset would be recovered. The losses have arisen as a result of accumulated trading losses.

Deferred tax asset balances disclosed as at 31 December 2023 have been calculated at 25%. The main rate of corporation tax increased to 25% from 1 April 2023.

| F-67 |

| 21 | Share capital |

| Schedule of detailed information about share capital |     |               |     |           |     |             |     |           |     |             |     |           |
| Authorised, allotted and fully                       
 paid – classified as equity                          |     |   2023 Number |     |    2023 £ |     | 2022 Number |     |    2022 £ |     | 2021 Number |     |    2021 £ |
| At 31 December                                       |     |               |     |           |     |             |     |           |     |             |     |           |
| Ordinary shares of                                   
 £0.001 each                                          |     | 1,189,577,722 |     | 1,189,578 |     |   5,417,137 |     |   108,343 |     |   4,923,420 |     |    98,468 |
| ‘A’ Deferred shares of £1 each                       |     |     1,000,001 |     | 1,000,001 |     |   1,000,001 |     | 1,000,001 |     |   1,000,001 |     | 1,000,001 |
| ‘B’ Deferred shares of £0.001 each                   |     | 4,063,321,418 |     | 4,063,321 |     |           – |     |         –