Virgin Media 2009 Annual Report Download - page 93

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
None.
ITEM 9A. CONTROLS AND PROCEDURES
(a) Disclosure Controls and Procedures
Our management, with the participation of our chief executive officer and chief financial officer,
has evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in
Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, which we refer
to as the Exchange Act) as of the end of the period covered by this report. Based on this evaluation,
our chief executive officer and chief financial officer have concluded that, as of the end of such period,
these controls and procedures are effective to ensure that information required to be disclosed by us in
the reports we file or submit under the Exchange Act is recorded, processed, summarized, and reported
within the time periods specified in the Securities and Exchange Commission’s rules and forms. These
disclosure controls and procedures include, without limitation, controls and procedures designed to
ensure that information required to be disclosed by us in the report that we file or submit is
accumulated and communicated to our management, including our chief executive officer and chief
financial officer, as appropriate to allow timely decisions regarding required disclosure.
(b) Management’s Annual Report on Internal Control Over Financial Reporting for Virgin Media Inc.
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 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, 2009 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, 2009. 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, 2009 based on the framework described in
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