Virgin Media 2012 Annual Report Download - page 143

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F-72
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors and Shareholder of Virgin Media Investments Limited and subsidiaries
We have audited the accompanying consolidated balance sheets of Virgin Media Investments Limited and subsidiaries
(the “Company”) an indirect wholly owned subsidiary of Virgin Media Inc. (the “Parent”) as of December 31, 2012 and
2011, and the related consolidated statements of comprehensive income, shareholder's equity, and cash flows for
each of the three years in the period ended December 31, 2012. These financial statements are the responsibility of
the Company's management. Our responsibility is to express an opinion on these financial statements 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. We were not engaged to perform an audit of the Company's
internal control over financial reporting. Our audits included consideration of internal control over financial reporting
as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing
an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no
such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in
the financial statements, assessing the accounting principles used and significant estimates made by management,
and 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 Investments Limited and subsidiaries at December 31, 2012 and 2011, and the
consolidated results of their operations and their cash flows for each of the three years in the period ended December
31, 2012 in conformity with U.S. generally accepted accounting principles.
/s/ Ernst & Young LLP
London, England
February 7, 2013
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