Virgin Media 2011 Annual Report Download - page 86

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, 2011 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, 2011. 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, 2011 based on the framework described in “Internal Control—Integrated
Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
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