v3.26.1
Accounting policies (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of entities
   
Entity  Summary description
Biodexa Pharmaceuticals PLC  Ultimate holding company
Biodexa Australia PTY Limited  Trading company
Biodexa Limited  Trading company
Biodexa Ireland Limited  Trading company
Biodexa Pharmaceuticals (Wales) Limited  Trading company
Biodexa US, Inc  Trading company
Haaland UK Limited  Dormant
PharMida AG  Dormant
Schedule of FAP project
          
   31 December
2025
£’000
   31 December
2024
£’000
 
Prepayments*   2,842    6,114 
Accrued revenue   -    - 
Deferred revenue   571    1,468 

 

*prepayment reflects only the escrow account balance
Schedule of intangibles assets useful economic lives
   
Goodwill – Indefinite life
   
IPRD – In process, not yet amortising
   
IT and website costs – 4 years
Schedule of depreciation rates of property, plant and equipment
   
Fixtures and fittings – 20%- 25% per annum straight line
   
Leasehold improvements – the shorter of 10% per annum straight line or over the lease term
   
Computer equipment – 25% per annum straight line
   
Laboratory equipment – 15% – 25% per annum straight line
   
Right of use asset – Economic life of contractual relationship