Virgin Media 2010 Annual Report Download - page 93

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, 2010.
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. VMIH’s internal control over
financial reporting was not subject to attestation by Ernst & Young LLP, our registered public accounting firm,
pursuant to rules of the Securities and Exchange Commission that permit VMIH to provide only management’s
report in this annual report.
(d) Management’s Annual Report on Internal Control Over Financial Reporting for Virgin Media Investments
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 VMIL’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, 2010 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
VMIL’s internal control over financial reporting was effective as of December 31, 2010.
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 VMIL. VMIL’s internal control over
financial reporting was not subject to attestation by Ernst & Young LLP, our registered public accounting firm,
pursuant to rules of the Securities and Exchange Commission that permit VMIL to provide only management’s
report in this annual report.
(e) 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.
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