Company: LBTYK
Filing Date: 2025-03-25
Form Type: 10-K/A
Source: 0001570585-25-000097
Chunk: 6

Company: Liberty Global Ltd.
Filing Date: 2025-03-25
Form: 10-K/A
Chunk 6
---
 and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements.

• Obtain an understanding of internal control relevant to the audit in order to design 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. Accordingly, no such opinion is expressed.

• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the consolidated financial statements.

• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern for a reasonable period of time.

<div align='center'>IV-7</div>

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit.

/s/ KPMG LLP

London, U.K.

March 25, 2025

<div align='center'>IV-8</div>

#### VMED O2 UK LIMITED

### CONSOLIDATED BALANCE SHEETS
|                                                                        |     | 31 December |          |     |      |          |
|                                                                        |     |        2024 |          |     | 2023 |          |
|                                                                        |     | in millions |          |     |      |          |
| ASSETS                                                                 |     |             |          |     |      |          |
| Current assets:                                                        |     |             |          |     |      |          |
| Cash and cash equivalents                                              |     |           £ |  1,110.3 |     |    £ |    849.9 |
| Trade receivables, net (notes 3 and 14)                                |     |             |    862.8 |     |      |    987.6 |
| Related-party receivables (note 14)                                    |     |             |    193.9 |     |      |    190.7 |
| Derivative instruments (notes 5 and 6)                                 |     |             |    463.6 |     |      |    420.6 |
| Prepaid expenses                                                       |     |             |    324.2 |     |      |    273.4 |
| Other