Virgin Media 2011 Annual Report Download - page 91

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Shareholders
Virgin Media Inc.
We have audited the accompanying consolidated balance sheets of Virgin Media Inc. and subsidiaries (the
“Company”) as of December 31, 2011 and 2010, and the related consolidated statements of operations,
shareholders’ equity, and cash flows for each of the three years in the period ended December 31, 2011. Our
audits also included the financial statement schedule listed in the Index at Item15 (a). These financial statements
and schedule are the responsibility of the Company’s management. Our responsibility is to express an opinion on
these financial statements and schedule based on our audits.
We conducted our audits in accordance with the standards of the Public Company Accounting Oversight
Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by management, as well as evaluating
the overall financial statement presentation. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the
consolidated financial position of Virgin Media Inc. and subsidiaries at December 31, 2011 and 2010, and the
consolidated results of their operations and their cash flows for each of the three years in the period ended
December 31, 2011, in conformity with U.S. generally accepted accounting principles. Also, in our opinion, the
related financial statement schedule, when considered in relation to the basic financial statements taken as a
whole, presents fairly, in all material respects the information set forth therein.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board
(United States), Virgin Media Inc. and subsidiaries’ internal control over financial reporting as of December 31,
2011, based on criteria established in Internal Control-Integrated Framework issued by the Committee of
Sponsoring Organizations of the Treadway Commission and our report dated February 21, 2012 expressed an
unqualified opinion thereon.
/s/ Ernst & Young LLP
London, England
February 21, 2012
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