Company: BDRX
Filing Date: 2025-04-11
Form Type: 20-F
Source: 0001214659-25-005742
Chunk: 74

Company: Biodexa Pharmaceuticals Plc
Filing Date: 2025-04-11
Form: 20-F
Item: Item 19
Chunk 74
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 0.001           ( 0.02         ( 1.55  

At a General Meeting on 22 November 2024, shareholders approved the subdivision and
redesignation of the Company’s Issued Ordinary Shares of £0.001 each into to one Ordinary Share of £0.00005 each and
19 ‘ C’ Deferred Shares of £0.00005 each. The ‘ B’ Deferred Shares have limited rights and are effectively
valueless. The share sub-division and redesignation did not impact the calculation of the denominator as 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 note22.

The Company has considered the guidance set out in IAS 33 in calculating the denominator
in connection with the issuance of Pre-Funded warrants and abeyance shares as disclosed in note22. 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 loss per share is presented on the same basis as basic loss per share.

9Property, plant and equipment

  Schedule of detailed information about property, plant and equipment                                                              
  Cost                                                                                                                              
  At 1 January 2022                                                         60      53        242      1,563      875        2,793  
  Additions                                                                 3       –          14         45      –             62  
  Transfer to intangibles                                                   –       –       ( 122          –      –          ( 122  
  Disposal                                                                  –       –        ( 46      ( 174      ( 51       ( 271  
  At 31 December 2022                                                       63      53         88      1,434      824        2,462  
  Additions                                                                 –       –           –         26      –             26  
  Transfers                                                                 –       –           –        103      ( 103          –  
  Disposal                                                                  –       –        ( 38      ( 152      –          ( 190  
  At 31 December 2023                                                       63      53         50      1,411      721        2,298  
  Additions                                                                 –