Virgin Media 2008 Annual Report Download - page 91

of financial reporting and the preparation of Virgin Media Inc.’s consolidated financial statements for
external purposes in accordance with U.S. generally accepted accounting principles. Because of its
inherent limitations, internal control over financial reporting may not prevent or detect misstatements.
Under the supervision and with the participation of our management, including our chief executive
officer and chief financial officer, we conducted an evaluation of the effectiveness of our internal
control over financial reporting as of December 31, 2008 based on the framework described in
‘‘Internal Control—Integrated Framework’’ issued by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO). Based on our evaluation under the COSO framework, our
management has concluded, and hereby reports, that our internal control over financial reporting was
effective as of December 31, 2008. This annual report includes an attestation report of Ernst &
Young LLP, our registered public accounting firm, regarding internal control over financial reporting of
Virgin Media Inc.
(c) Management’s Annual Report on Internal Control Over Financial Reporting for Virgin Media
Investment Holdings Limited
Our management is responsible for establishing and maintaining adequate internal control over
our financial reporting, as such term is defined in Exchange Act Rule 13a-15(f). Our internal control
over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of VMIH’s consolidated financial statements for external
purposes in accordance with U.S. generally accepted accounting principles. Because of its inherent
limitations, internal control over financial reporting may not prevent or detect misstatements.
Under the supervision and with the participation of our management, including our chief executive
officer and chief financial officer, we conducted an evaluation of the effectiveness of our internal
control over financial reporting as of December 31, 2008 based on the framework described in
‘‘Internal Control—Integrated Framework’’ issued by the Committee of Sponsoring Organizations of
the Treadway Commission (COSO). Based on our evaluation under the COSO framework, our
management has concluded, and hereby reports, that VMIH’s internal control over financial reporting
was effective as of December 31, 2008.
This annual report does not include an attestation report of Ernst & Young LLP, our registered
public accounting firm, regarding internal control over financial reporting of VMIH. Management’s
report was not subject to attestation by Ernst & Young LLP, our registered public accounting firm,
pursuant to temporary rules of the Securities and Exchange Commission that permit VMIH to provide
only management’s report in this annual report.
(d) Changes in Internal Control Over Financial Reporting
There were no changes in our internal control over financial reporting (as such term is defined in
Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the fourth fiscal quarter that have
materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.
(e) Attestation Report of Independent Registered Public Accounting Firm
Report of Independent Registered Public Accounting Firm
The Board of Directors and Shareholders of Virgin Media Inc.
We have audited Virgin Media Inc.’s internal control over financial reporting as of December 31,
2008, based on criteria established in Internal Control—Integrated Framework issued by the Committee
of Sponsoring Organizations of the Treadway Commission (the COSO criteria). Virgin Media Inc.’s
management is responsible for maintaining effective internal control over financial reporting, and for its
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