Company: BDRX
Filing Date: 2025-04-11
Form Type: 20-F
Source: 0001214659-25-005742
Chunk: 83

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-04-11
Form: 20-F
Item: Item 19
Chunk 83
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 the Group, from which financial instrument risk arises, are as follows:

  Trade and other receivables  

  Cash and cash equivalents  

  Trade and other payables  

  Accruals  

  Deferred considerations  

  Loans and borrowings  

  Derivative financial liability  

A summary of the financial instruments
held by category is provided below:

Financial assets - amortised
cost

  Schedule of consolidated derivative financial instruments                                                                    
                                                                 2024                  2023                  2022              
  Cash and cash equivalents                                                 1,669                 5,971                 2,836  
  Trade receivables                                                            11                     –                   329  
  Other receivables                                                           131                   282                   301  
  Total financial assets                                                    1,811                 6,253                 3,466  

Financial liabilities - 
amortised cost

 ─────────────────────────────────────────────────────────────────────────────────
  Trade payables                                      707        314        339  
  Other payables                                        6          7         17  
  Accruals                                          1,273        857        817  
  Deferred consideration                            1,844          –          –  
  Borrowings                                          727        464        624  
  Total financial liabilities – amortised cost      4,557      1,642      1,797  

Financial liabilities - 
fair value through profit and loss - current

                                                     2024                2023                  2022           
                                                                                                              
                                                     £’000               £’000                 £’000          
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Equity settled derivative financial liability                 383                 4,160                 85  

Fair value hierarchy

The Group uses the following hierarchy
for determining and disclosing the fair value of financial instruments by valuation technique:

  Level 1: quoted (unadjusted) prices in active markets for identical  

  Level 2: other techniques for which all inputs which have a significant               

  Level 3: techniques which use inputs that have a significant                     

The fair value of the Group’s
derivative financial liability is measured on a recurring basis. The following table gives information about how the fair value of this
financial liability is determined, additional disclosure is given in note19:

  Schedule of consolidated financial assets and liabilities at fair value                                                                                                                                                                                                                                       
  Financial                                                                    Fair value as      Fair           Valuation