XML 68 R37.htm IDEA: XBRL DOCUMENT
v3.20.4

Leases (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Presentation Of Leases For Lessee [Abstract] |
Summary of Carrying Amounts of Lease Liabilities | The carrying amounts of lease liabilities and the movements during the period are as follows:
| 2020 |  |  | 2019 |
| (in thousands) |
| £ |  |  | £ |
At January 1 |  | 806 |  |  |  | 434 |
Additions |  | — |  |  |  | 548 |
Re-measurement of liability |  | 115 |  |  |  | 2 |
Accretion of interest |  | 26 |  |  |  | 21 |
Payments |  | (297 | ) |  |  | (197 | )
Effect of foreign currency exchange differences |  | (5 | ) |  |  | (2 | )
At December 31 |  | 645 |  |  |  | 806 |
Classified as: |  |  |  |  |  |  |
Current |  | 278 |  |  |  | 268 |
Non-current |  | 367 |  |  |  | 538 |
|  | 645 |  |  |  | 806 |
Summary of Maturity Analysis of Lease Liabilities | The maturity analysis of lease liabilities is as follows:
| 2020 |  |  | 2019 |
| (in thousands) |
| £ |  |  | £ |
Contractual undiscounted payments |  |  |  |  |  |  |
Not later than 1 year |  | 296 |  |  |  | 293 |
Later than 1 year and not later than 3 years |  | 307 |  |  |  | 400 |
Later than 3 years and not later than 5 years |  | 74 |  |  |  | 167 |
Total contractual undiscounted payments |  | 677 |  |  |  | 860 |
Less: effect of discounting |  | (32 | ) |  |  | (54 | )
Discounted lease liabilities |  | 645 |  |  |  | 806 |
Summary of Amounts Recognized in Statements of Operations With Respect to Lease Contracts | The following are the amounts recognized in the statements of operations with respect to lease contracts:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (in thousands) |
|  | £ |  |  | £ |  |  | £ |
Depreciation expense of right of use assets under IFRS 16 |  |  | 268 |  |  |  | 193 |  |  |  | — |
Interest expense on lease liabilities (included in administrative expenses) under IFRS 16 |  |  | 26 |  |  |  | 21 |  |  |  | — |
Operating lease expense under IAS 17 |  |  | — |  |  |  | — |  |  |  | 150 |
Total amount recognized in statements of operations |  |  | 294 |  |  |  | 214 |  |  |  | 150 |
Summary of Maturity Analysis of Lease Liabilities Extension Options Not Expected to be Exercised | Based upon the current lease cost, the undiscounted future rental payments of potential extension options that are not included in the lease liability are as follows:
| 2020 |  |  | 2019 |
| (in thousands) |
| £ |  |  | £ |
Extension options not expected to be exercised |  |  |  |  |  |  |
Not later than 5 years |  | 591 |  |  |  | 351 |
Later than 5 years |  | 387 |  |  |  | 627 |
Total |  | 978 |  |  |  | 978 |

X
- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 97 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_97&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PresentationOfLeasesForLesseeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of amount recognized in statements of operations to lease contracts. + References No definition available. + Details
Name: | ncna_DisclosureOfAmountRecognizedInStatementsOfOperationsToLeaseContractsExplanatory
Namespace Prefix: | ncna_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of future rental payments extension options not expected to be exercised. + References No definition available. + Details
Name: | ncna_DisclosureOfFutureRentalPaymentsExtensionOptionsNotExpectedToBeExercisedExplanatory
Namespace Prefix: | ncna_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of lease liabilities and movements. + References No definition available. + Details
Name: | ncna_DisclosureOfLeaseLiabilitiesAndMovementsExplanatory
Namespace Prefix: | ncna_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration