Securities and Exchange Commission
Washington, D.C. 20549
FORM 10-KSB/A
(MARK ONE)
[X] ANNUAL REPORT PURSUANT TO SECTION 13 or 15(D)
OF THE SECURITIES EXCHANGE ACT OF 1934 FOR
THE YEAR ENDED DECEMBER 31, 1998
or
[ ] Transition Report Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934 For the Transition Period From _____ to _____
Commission file number 33-82468
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CEREUS TECHNOLOGY PARTNERS, INC. (Formerly AIM GROUP, INC.)
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(Exact name of small business issuer in its charter)
DELAWARE 13-3773537
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(State or other jurisdiction of I.R.S. Employer
incorporation or organization) Identification No.)
1000 Abernathy Road, Suite 1000
Atlanta, Georgia 30328
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (770)668-0900
The undersigned registrant hereby amends the following item of its
Annual Report on Form 10-KSB for the year ended December 31, 1998, as set
forth in the pages attached hereto:
Part II - Item 7 - Financial Statements - auditor's report
for prior year
Part III - Item 13(a) - Exhibits - auditor's consent
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this amendment to be signed on its behalf by the
undersigned, thereunto duly authorized.
CEREUS TECHNOLOGY PARTNERS, INC.
(Formerly AIM Group, Inc.)
By: /s/PAUL R. ARENA
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Paul R. Arena
Vice Chairman of the Board
and President
Date: January 18, 2000
<PAGE>
CEREUS TECHNOGY PARTNERS, INC. (Formerly, AIM Group, Inc.)
AMENDMENT NO. 1 TO ANNUAL REPORT ON FORM 10-KSB FOR THE YEAR ENDED DECEMBER
31, 1998
The Annual Report on Form 10-KSB of Cereus Technology Partners, Inc.,
which prior to December 1, 1999 was named AIM Group, Inc.(the "Company"), for
the year ended December 31, 1998 included the independent auditor's report
relating to the Company's balance sheet as of December 31, 1998 and the
related statements of operations, stockholders' equity and cash flows for the
year then ended. The auditor's report stated that the Company's financial
statements at December 31, 1997 and for the years ended December 31, 1997 and
1996, were audited by other auditors. The purpose of this amendment is to
include in the Form 10-KSB for the year ended December 31, 1998 the
independent auditor's report relating to such prior years.
PART II
Item 7. FINANCIAL STATEMENTS
The following independent auditor's report of M.A. Cabrera & Company
P.A., dated March 13, 1998, relating to the Company's balance sheet at
December 31, 1997 and the related consolidated statements of operations,
stockholders' equity and cash flows for the years ended December 31, 1997 and
1996, is hereby included in the Company's Form 10-KSB for the year ended
December 31, 1998.
<PAGE>
INDEPENDENT AUDITOR'S REPORT
Board of Directors
AIM Group, Inc.
We have audited the accompanying consolidated balance sheets of AIM Group,
Inc. as of December 31, 1997 and 1996 and the related consolidated statements
of operations, stockholders' equity and cash flows for the years ended
December 31, 1997, 1996 and 1995. 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 audit.
We conducted our audits in accordance with generally accepted auditing
standards. 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 our audits provide a reasonable basis for
our opinion.
In our opinion, the consolidated financial statements referred to above
present fairly, in all material respects, the financial position of AIM Group,
Inc. as of December 31, 1997 and 1996 and the results of its operations and
its cash flows for the years ended December 31, 1997, 1996 and 1995 in
conformity with generally accepted accounting principles.
The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. As discussed in Notes A and B to the
financial statements, the Company as incurred continuing losses from
operations, has insufficient cash flow from operations, has substantial
non-earning assets and is dependent on very few customers. These items raise
substantial doubt about its ability to continue as a going concern.
Management's plans regarding those matters are also discussed in Notes A and
B. The financial statements do not include any adjustments that might result
from the outcome of these uncertainties.
M.A. Cabrera & Company P.A.
Plantation, Florida
March 13, 1998
<PAGE>
PART III
Item 13. EXHIBITS, LIST AND REPORTS ON FORM 8-K
(a) The following exhibit is filed herewith.
Exhibit Number Document
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23 Consent of Accountants
EXHIBIT 23
CONSENT OF INDEPENDENT ACCOUNTANTS
Reference is made to our report, dated March 13, 1998, relating to the
balance sheet of AIM Group, Inc. (the name of which subsequently was changed
to Cereus Technology Partners, Inc.) as of December 31, 1997 and the related
consolidated statements of operations, stockholders' equity and cash flows for
the years ended December 31, 1997 and 1996, that was included in the
corporation's Annual Report on Form 10-KSB for the year ended December 31,
1997. We hereby consent to the inclusion of that report in the corporation's
Annual Report on Form 10-KSB for the year ended December 31, 1998.
Plantation, Florida
January 18, 2000 M.A. Cabrera & Company P.A.
