When I start my Oct VRS up from cold the engine is rather noisey it also sounds like the exhaust is blowing from the front, but when the engine is warm it's as quite as a chapel mouse and no blowing sounds. I noticed too on

acceleration I can hear a gentle whistle! Is this whistle the turbo? and should I hear this and are the oct vrs' noisy from cold. The car has done 22k two years old.

The noises you are hearing are normal. The first is the secondary air pump and the one when warm is the turbo. See this thread for information on the various noises you might hear from under the bonnet of a 1.8T.

The noises you are hearing are normal.

Yup, they are. Denis is quite an authority on most things Skoda.