# EDGAR Filing Document

**Accession Number:** 0002134530
**File Stem:** 0002134530-26-000001
**Filing Date:** 2026-5
**Character Count:** 121433
**Document Hash:** c16323427ec79842c69e960f582952d2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002134530-26-000001.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0002134530-26-000001

**CONFORMED SUBMISSION TYPE**: 1-A

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20260514

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** VPP GAS, Inc
- **CENTRAL INDEX KEY:** 0002134530

**ORGANIZATION NAME:**
- **EIN:** 422347426
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 1-A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 024-12758
- **FILM NUMBER:** 26976311

**BUSINESS ADDRESS:**
- **STREET 1:** 2436 NORTH FEDERAL HIGHWAY
- **CITY:** LIGHTHOUSE POINT
- **STATE:** FL
- **ZIP:** 33064
- **BUSINESS PHONE:** 954 856 6659

**MAIL ADDRESS:**
- **STREET 1:** 2436 NORTH FEDERAL HIGHWAY
- **CITY:** LIGHTHOUSE POINT
- **STATE:** FL
- **ZIP:** 33064

## Part

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=== Page 1 ===

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 1-A

REGULATION A OFFERING CIRCULAR

UNDER THE SECURITIES ACT OF 1933

VPP GAS, Inc.

2436 North Federal Highway

Lighthouse Point, FL 33064

Telephone: 877-436-8739

1311 42-2347426

(Primary Standard Industrial (I.R.S. Employer Identification
Classification Code Number) Number)

VPP GAS, Inc.

Maximum offering of $19,999,999 consisting of Common Stock [19,999,999 shares]

VPP GAS, Inc. ("VPP GAS" or the "Company") is offering a maximum amount of
$19,999,999 of
Common Stock ("Stock" or "Shares") on a "no minimum/best efforts" basis (the
"Offering"). The
Offering will terminate on the earlier of 12 months from the date this Offering
Circular is qualified for
sale by the Securities and Exchange Commission ("SEC") (which date may be
extended for an additional
90 days in our sole discretion) or the date when all Shares have been sold. This
Offering is a fixed price
offering of 19,999,999 shares of common stock at the price of $1.00 per share
for a total offering amount
of up to $19,999,999. The Company intends to file ongoing "current information"
as that term is defined
under the Securities Act of 1933, and will comply with the ongoing notice and
reporting obligations
applicable to Tier 1 Regulation A issuers. The Company intends to engage a
registered broker-dealer to
act as underwriter for this Offering. As of the date of this Offering Circular,
no broker-dealer has been
engaged. Upon engagement and successful capital raise, customary underwriting
commissions are
anticipated to be paid to such broker-dealer, currently estimated at
approximately $1,999,999 in the
aggregate if the maximum offering amount is sold, resulting in net proceeds to
the Company of
approximately $18,000,000 before other offering expenses. This is a Tier 1
Regulation A offering.

VPP GAS, Inc.'s mission is to acquire discounted volumetric production payment
("VPP") interests in
natural gas assets and to structure those interests into standardized,
financeable cash flow streams. The

=== Page 2 ===

Company sources VPP interests from producers seeking upfront liquidity,
purchasing defined volumes of
future natural gas production at negotiated discounts to prevailing or forward
market prices. By acquiring
natural gas at a discounted purchase price and reselling that gas at a price
higher than the Company
initially paid for it, the Company seeks to capture the spread between
acquisition cost and contracted
value, creating predictable cash flow streams that can be deployed, financed, or
integrated into
downstream energy or infrastructure applications.

VPP GAS, Inc. was incorporated in the State of Florida in May 2026. Our
principal executive offices are
located at 2436 North Federal Highway, Lighthouse Point, FL 33064.

This Offering is being conducted on a "best efforts" basis, with no minimum.

Price to public Anticipated Proceeds to Proceeds to
Underwriting Issuer other persons
discount or
commissions
(See Footnotes)

Per Share/Unit $1.00 $0.10 $0.90 $0

Total Minimum $0 $0 $0 $0

Total Maximum $19,999,999 $1,999,999 $18,000,000 $0

Footnotes to table:

* The Company intends to engage one or more registered broker-dealers to act as
underwriter for
this Offering on a "best efforts" basis. As of the date of this Offering
Circular, no broker-dealer
has been engaged. Upon engagement and successful capital raise, the Company
anticipates
paying customary underwriting commissions to the broker-dealer, currently
estimated at
approximately $0.10 per Share, or approximately $1,999,999 in the aggregate if
the maximum
offering amount is sold. This Offering is not being conducted by the Company's
officers or
directors, and no portion of the proceeds raised in this Offering will be paid
to officers or
directors as sales commissions on capital raised. Separately, and as further
described under "Use
of Proceeds," in certain cases and in order to preserve cash for acquisition
activities, the
Company may elect to compensate officers and operators with shares of Common
Stock issued
pursuant to this qualified Offering in lieu of cash payments, at the public
Offering price. Any
such shares shall be included within the total number of shares qualified under
this Offering. Such
share-based compensation is not a sales commission on capital raised in this
Offering.

* If the Offering is consummated and all Shares offered hereby are sold, the
gross proceeds from
the sale of those Shares would be $19,999,999. After payment of anticipated
underwriting
commissions of approximately $1,999,999 to the registered broker-dealer engaged
as underwriter,
net proceeds to the Company are expected to be approximately $18,000,000, before
other offering
expenses. The Company can provide no assurances as to the total number of Shares
that may be
sold or the amount of expenses that may be paid.

=== Page 3 ===

For further information about the Stock being sold in this Offering please see
the section named The
Offering on page 3 below and the section named Terms of the Offering on page 10
below.

This Offering is made pursuant to Tier 1 of Regulation A+ of the Securities Act
of 1933.

This Offering is a highly speculative investment and involves a high degree of
risk. As a result, this
Offering should only be considered by persons who can afford to lose their
entire investment.

FOR MORE INFORMATION ABOUT THE RISKS ASSOCIATED WITH THIS OFFERING,
PLEASE REVIEW THE "RISK FACTORS" ON PAGES 3 THROUGH 6 BELOW.

THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION DOES NOT PASS
UPON THE MERITS OF OR GIVE ITS APPROVAL TO ANY SECURITIES OFFERED OR
THE TERMS OF THE OFFERING, NOR DOES IT PASS UPON THE ACCURACY OR
COMPLETENESS OF ANY OFFERING CIRCULAR OR OTHER SOLICITATION
MATERIALS. THESE SECURITIES ARE OFFERED PURSUANT TO AN EXEMPTION FROM
REGISTRATION WITH THE COMMISSION; HOWEVER, THE COMMISSION HAS NOT
MADE AN INDEPENDENT DETERMINATION THAT THE SECURITIES OFFERED ARE
EXEMPT FROM REGISTRATION.

NEITHER THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION (THE
"COMMISSION"), NOR ANY STATE SECURITIES COMMISSION HAS APPROVED OR
DISAPPROVED OF THESE SECURITIES OR PASSED UPON THE ADEQUACY OR
ACCURACY OF THIS OFFERING CIRCULAR. ANY REPRESENTATION TO THE
CONTRARY IS A CRIMINAL OFFENSE.

Proceeds from the Offering shall be released to the Company when received and no
escrow shall be
created for this offering. The Company will pay all of the expenses of the
Offering.

THIS OFFERING CIRCULAR FOLLOWS THE OFFERING CIRCULAR FORMAT
DESCRIBED IN PART II OF SEC FORM 1-A.

Once a subscriber's subscription agreement has been received by the Company, it
may not be revoked. All
proceeds from the sale will be immediately provided to the Company.

ALL FUNDS SHALL BE RELEASED TO THE COMPANY AS THIS OFFERING IS SOLD. NO
MINIMUM AMOUNT MUST BE RAISED BEFORE THE OFFERING IS CLOSED. THE
PRINCIPAL PURPOSE OF THIS OFFERING IS TO FUND GAS VPP'S ACQUISITION OF
VOLUMETRIC PRODUCTION PAYMENT INTERESTS.

=== Page 4 ===

Possible subscribers should only rely on the information contained in this
Offering Circular when
making a decision to purchase the Shares. No one else is authorized to provide
possible subscribers
with different information. The Company is not offering to sell nor soliciting
an offer to buy the
Shares in any state or to any person where the offer or solicitation is
prohibited.

PROSPECTIVE INVESTORS ARE NOT TO CONSTRUE THE CONTENTS OF THIS
OFFERING CIRCULAR AS LEGAL, BUSINESS OR TAX ADVICE. EACH PROSPECTIVE
INVESTOR SHOULD CONSULT HIS, HER OR ITS OWN ATTORNEY, BUSINESS ADVISER
AND TAX ADVISER AS TO LEGAL, BUSINESS, TAX AND RELATED MATTERS
CONCERNING THE SHARES.

=== Page 5 ===

ITEM 2. TABLE OF CONTENTS

SUMMARY 1

REGULATION A+ 2

THE OFFERING 2

RISK FACTORS 3

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS 6

DILUTION 6

PLAN OF DISTRIBUTION 7

USE OF PROCEEDS 7

TERMS OF THE OFFERING 7

BUSINESS 8

DESCRIPTION OF PROPERTY 9

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION 9
AND RESULTS OF OPERATIONS

DIRECTORS, EXECUTIVE OFFICERS AND SIGNIFICANT EMPLOYEES 11

COMPENSATION OF DIRECTORS AND EXECUTIVE OFFICERS 12

SECURITY OWNERSHIP OF MANAGEMENT AND CERTAIN SECURITY 13
HOLDERS

INTEREST OF MANAGEMENT AND OTHERS IN CERTAIN TRANSACTIONS 13

SECURITIES BEING OFFERED 13

MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS 14

ADDITIONAL INFORMATION 15

=== Page 6 ===

This summary highlights information contained elsewhere in this Offering
Circular and is qualified in its
entirety by the more detailed information and financial statements appearing
elsewhere or incorporated
by reference in this Offering Circular. This summary does not contain all of the
information that you
should consider before deciding to invest in our securities. You should read
this entire Offering Circular
carefully, including the "Risk Factors" section, our unaudited historical
financial statements and the
notes thereto, and unaudited pro forma financial information, each included
elsewhere in this Offering
Circular. Unless the context requires otherwise, references in this Offering
Circular to "the Company,"
"we," "us" and "our" refer to VPP GAS, Inc.

SUMMARY

This summary highlights information contained elsewhere in this offering
circular. This summary does
not contain all of the information that you should consider before deciding
whether to invest in Shares.
You should carefully read this entire offering circular, including the
information under the heading "Risk
Factors" and all information included in this offering circular.

Issuer.

VPP GAS, Inc. was incorporated in the State of Florida in May 2026. Our
principal executive offices are
located at 2436 North Federal Highway, Lighthouse Point, FL 33064.

As of the date of this Offering Circular, we anticipate acquiring an initial
group of cash flowing
volumetric production payment ("VPP") interests sourced from natural gas
producers pursuant to the
Letter of Intent attached in exhibit A for the acquisition of 100 VPP interests
(estimated $7.6 million in
VPP Purchases) from Cryptotherm from this offering plus an anticipated 1000
units (estimated $76
million in VPP Purchases). Based on information provided by sellers and subject
to third party review,
expected unit-level annual cash flow has generally fallen within a broad range.
For illustration only,
initial VPP interests reviewed to date have shown projected annual cash flow in
a range of approximately
$40,000 to $200,000 per VPP interest, although actual results may be higher or
lower and there can be no
assurance that any VPP interest will achieve similar outcomes.

To execute our near-term acquisition pipeline, we expect total capital
requirements to be on the order of
one hundred million dollars, with the ultimate amount depending on the number of
eligible VPP interests
we elect to acquire, market conditions, natural gas pricing, and the pace of
deployments. The timing and
sequence of acquisitions will depend on the availability of financing,
acceptable purchase terms, and
satisfactory completion of our diligence.

We intend to enter framework arrangements with independent producers and
originators that own and
operate natural gas wells suitable for VPP structuring. Subject to definitive
agreements, we intend to
acquire VPP interests that have demonstrated production over a proof period and
that meet our return
thresholds. Purchase prices are expected to be based primarily on a discount to
the net present value of
expected future natural gas cash flows following third party reserve and
production review, though actual
terms may vary by transaction.

VPP volume profiles, contract durations, and counterparty mixes may change as we
evaluate
opportunities and as market conditions evolve. We may select among different
counterparties, adjust

=== Page 7 ===

contracted volumes, or modify deployment timing to optimize returns. Additional
details regarding our
business model and acquisition process are provided under "Business" and
"Management's Discussion
and Analysis," and our expected allocation of proceeds is described under "Use
of Proceeds."

As of the date of this Offering Circular, the Company has discussions with
developers in the United
States to supply gas to 800 data processing trailers and 1000 data processing
trailers in Canada relating to
the potential downstream sale or monetization of certain VPP interests. Any such
transactions remain
subject to due diligence, financing availability, reserve review, and
negotiation of definitive agreements.
These transactions provide an anticipated economic margin between the VPP
purchase Price and Sell
price which may be changed in subsequent definitive documentation. The Company
expects to identify
and pursue qualified counterparties following qualification of this Offering,
and the availability of capital
from the Offering, which will both allow for the purchase of VPP interests and
the subsequent long-term
sale and estimated profitability from the sale of associated VPP interests
purchased pursuant to the funds
from this offering.

The Company is a privately held Florida corporation conducting this Offering
pursuant to Tier 1 of
Regulation A under the Securities Act of 1933, as amended. The Company is not a
reporting company
under the Securities Exchange Act of 1934, as amended. The Company will comply
with all applicable
rules and regulations of the SEC and applicable state securities authorities,
including any ongoing
reporting or filing obligations imposed on Tier 1 issuers under Regulation A or
by the states in which the
Company qualifies the Offering.

The Company is offering Common Stock in a Regulation A offering for a period of
12 months, with an
option to extend the offering by an additional 90 days at the Company's
discretion. The offering will
remain open until the earlier of (i) the sale of the maximum number of shares
offered, or (ii) the
expiration of the offering period, including any extension.

REGULATION A+

We are offering our Shares pursuant to recently adopted rules by the SEC
mandated under the Jumpstart
Our Business Startups Act of 2012, or the JOBS Act. These offering rules are
often referred to as
"Regulation A+." We are relying upon "Tier 1" of Regulation A+, which allows us
to offer up to $20
million in a 12-month period.

In addition to qualifying a Regulation A offering with the SEC, we must register
or qualify the Tier 1
offering in any state in which we seek to offer or sell securities pursuant to
Regulation A.

THE OFFERING

Common Stock We are offering 19,999,999 shares of Common Stock at $1.00 per
share.

Use of Proceeds We estimate that the gross proceeds from this Offering will be
approximately
$19,999,999 if all Shares are sold. After payment of anticipated underwriting
commissions of approximately $1,999,999 to the registered broker-dealer
engaged as underwriter, net proceeds to the Company are expected to be
approximately $18,000,000, before other offering expenses as disclosed
herein. We plan to use the majority of the proceeds from this offering to fund

=== Page 8 ===

the acquisition of volumetric production payment interests and to support key
VPP GAS projects that are integral to our business strategy. Any remaining
funds will be used to support existing operations, hire new personnel, and
finance sales, marketing, and other revenue-generating initiatives, as well as
for working capital.

Liquidity: This is a Tier 1, Regulation A offering. The offered securities will
not be
listed on any securities exchange upon qualification, and VPP GAS, Inc. is a
privately held company. There is no public trading market for the Shares, and
there can be no assurance that any such market will develop. The Shares will
be highly illiquid and investors should be prepared to hold the Shares
indefinitely.

Risk Factors: An investment in the Shares involves certain risks. You should
carefully
consider the risks above, as well as other risks described under "Risk Factors"
in this offering circular before making an investment decision. This document
does not contain all the risks involved in investing in the company. All risks
should be considered before further action.

RISK FACTORS

This offering is being made pursuant to Regulation A under the Securities Act of
1933, as amended. This
offering is not registered under the Securities Act, nor is it required to be.
Potential investors should
carefully read this offering circular before making any investment decision. The
securities described
herein are not FDIC-insured, and investors should be prepared to lose their
entire investment.

Investing in our Shares involves a high degree of risk. You should carefully
consider each of the following
risks, together with all other information set forth or incorporated by
reference in this Offering Circular,
including, but not limited to, the consolidated financial statements and the
related notes, before making a
decision to buy our securities. If any of the following risks actually occur,
our business could be harmed.

RISK FACTORS REGARDING OUR COMPANY AND BUSINESS

Investments in small companies are often risky.
Small early-stage companies may depend heavily on a single customer, supplier,
or key employee whose
departure would seriously damage the company's profitability. Demand for the
Company's products and
services may be seasonal, cyclical, or tied to broader economic conditions,
including natural gas prices
and overall energy market dynamics. The Company may also face intense
competition from larger, better-
capitalized enterprises that can negotiate better terms with producers, achieve
scale economies, and fund
larger origination initiatives. In addition, as a privately held company, our
shares will be illiquid and there
will be no established trading market, which may compound business risks by
limiting our ability to
access capital markets on favorable terms. Furthermore, we could face risks from
lawsuits, evolving
governmental regulations, compliance obligations, and other potential
impediments to growth.

The Company has limited operating history.
The Company is a recently incorporated entity with no operating history. We are
still in the early stages
of executing our business plan, and there can be no assurance that we will ever
operate profitably. The

=== Page 9 ===

likelihood of success should be considered in light of the problems, expenses,
difficulties, complications,
and delays commonly faced by companies with no operating history, as well as the
risks inherent in
launching a new business in the structured energy finance sector.

As an early-stage company with limited resources, we face challenges in
establishing internal controls,
financial reporting infrastructure, and compliance processes appropriate for a
Regulation A issuer. Any
failure to timely meet ongoing reporting obligations or maintain adequate
internal controls could harm
investor confidence and our ability to raise additional capital.

We are in a development stage and may be adversely affected by the business and
regulatory
challenges of our sector.
We are a privately held, early-stage company in the initial stages of executing
our business plan.

The Company has limited capitalization and working capital, making us highly
dependent on raising
additional funds to grow and expand our operations. Our ability to move forward
with our objectives,
including the acquisition and structuring of volumetric production payment
interests in natural gas assets,
depends on the success of this and other capital offerings. If we are unable to
secure sufficient working
capital, we may be forced to delay or abandon portions of our business plan,
including the deployment of
capital into VPP interests. We also face ongoing costs of regulatory compliance
and reporting, which
further strain limited capital resources. Any failure to raise adequate funding
or manage compliance
obligations could materially harm our financial condition, operations, and
prospects.

The Company may need additional capital, which may not be available.
We expect to require additional capital to pursue our business objectives and
fund ongoing operations.
Market conditions, investor sentiment toward early-stage private companies, and
our financial condition
at the time we seek additional funding may prevent us from obtaining the
necessary capital on favorable
terms, or at all. If we are unable to secure adequate financing, we may be
unable to repay obligations
when due, or may be forced to significantly delay or scale back our development,
acquisitions, and
expansion efforts. Even if we are able to raise capital, it may be on
unfavorable terms, including the
issuance of securities at prices that could cause substantial dilution to
existing stockholders or through
debt instruments with restrictive covenants. There is no assurance that
additional financing will be
available when needed, or on acceptable terms. If adequate funds are not
available, we may be forced to
curtail or cease certain operations, which could materially and adversely affect
our business and results of
operations.

The issuance of additional equity securities in this offering and in the future
will dilute the ownership
of existing stockholders.
We are conducting this offering by issuing additional shares of our common
stock. The issuance of new
shares will dilute the percentage ownership of existing stockholders and may
adversely affect the market
price of our common stock. Future issuances of equity securities, whether in
subsequent Regulation A
offerings, private placements, or other transactions, will further dilute the
ownership interests of existing
investors.

Because we are raising capital primarily through the issuance of equity,
investors should expect that their
ownership percentage may be diluted over time. This dilution could be
substantial and may occur at a
time or at prices that are unfavorable to existing stockholders.

=== Page 10 ===

We are dependent on the sale of our securities to fund our operations and will
remain so until we
generate sufficient revenues to pay for our operating costs:
Our operating activities are not yet self-sustaining, and we will continue to
rely on proceeds from the sale
of our securities to finance operations unless and until we generate sufficient
revenues to cover ongoing
expenses. While our officers and directors may choose to provide support in the
future, they have made
no commitments to supply liquidity in the form of cash advances, loans, or
guarantees.

There is no assurance that we will be able to sell enough securities to meet our
operating and capital
requirements. If we cannot generate sufficient funds from equity sales or
revenues, we may be forced to
curtail or cease operations. No known alternative sources of funding are
available in the event we are
unable to raise sufficient capital from this offering or future offerings.

The Company's management has broad discretion in how the Company uses the net
proceeds of an
offering.
We intend to use proceeds from this offering for general corporate purposes,
including VPP acquisitions,
working capital, and operational expenses. However, our management has broad
discretion in
determining the specific allocation of net proceeds, and investors will have
limited ability to influence
how funds are deployed.

There can be no assurance that management's application of the offering proceeds
will produce positive
returns or achieve our stated business objectives. If the proceeds are not
applied effectively, our business,
financial condition, and results of operations could be adversely affected.

The Company may not be able to manage its potential growth.
Our business plan contemplates significant expansion through the acquisition and
management of
multiple VPP interests across diverse natural gas counterparties. There can be
no assurance that we will
achieve this expansion or that we will be able to manage it effectively if
achieved. Rapid growth, if it
occurs, could place a substantial strain on our management, financial resources,
internal controls, and
operational infrastructure. To support any material increase in operations, we
will need to implement
additional systems, procedures, and controls, and expand our finance,
administrative, and operations staff.
We must also maintain adequate internal controls and timely SEC reporting under
Regulation A, which
may further burden limited resources. If our personnel, systems, or processes
are inadequate to support
future operations, our business, financial condition, and results of operations
could be materially and
adversely affected.

The Company faces significant competition in the natural gas and structured
energy finance industry.
We compete with both public and private companies engaged in the acquisition of
natural gas reserves,
production payments, and similar structured energy interests, many of which have
greater financial
resources, longer operating histories, more sophisticated reserve evaluation
capabilities, or established
relationships with producers. Some competitors may also benefit from economies
of scale, preferential
access to deal flow, lower cost of capital, or established investor bases that
provide them with more
reliable access to financing. If the market favors these competitors, we may
experience reduced
profitability, difficulty acquiring new VPP interests at attractive discounts,
or challenges attracting
investment. The competitive environment in the structured energy finance
industry could adversely affect
our ability to execute our business plan, raise additional capital, and continue
operations.

=== Page 11 ===

The Company relies on producer counterparties and related entities for the
sourcing and performance
of VPP interests.
Our business model depends heavily on third-party natural gas producers and
originators to source,
deliver, and perform under VPP contracts. If any of these counterparties
encounter financial difficulties,
operational setbacks, well decline issues, regulatory restrictions, or fail to
fulfill their contractual
obligations to deliver contracted gas volumes, our cash flows could be severely
disrupted. Producer
bankruptcies, mechanical failures, midstream constraints, lower than expected
reserves, or non-
performance could materially and adversely affect our ability to generate
revenues as planned. Any
failure by our counterparties may also negatively impact our reputation with
investors and our ability to
raise capital, compounding the operational risks associated with reliance on
third parties. Although VPPs
are typically structured as real property interests in the underlying
production, the recovery of value in a
producer default may still be subject to delays, costs, and uncertainty.

The Company's operations are subject to the risks inherent in the establishment
of a new business
enterprise.
We are a recently incorporated entity, and our VPP origination operations are in
the planning and early
development stage. As a result, we face many of the same risks encountered by
new business enterprises,
including the need to secure sufficient capital, effectively implement our
business plan, and achieve
targeted revenues. Any setbacks in execution, such as delays in closing VPP
transactions, weaker than
expected production performance, or unfavorable natural gas prices, could
materially affect our ability to
grow and sustain our business. The risks of establishing and scaling a new line
of business as a privately
held early-stage company may be magnified by limited financial resources.

The Company's growth relies on producer acceptance of our VPP structures and on
natural gas
market conditions.
Our business strategy depends on the successful sourcing and structuring of VPP
interests purchased at
attractive discounts from natural gas producers. While we believe there is
demand from producers seeking
upfront liquidity, there is no assurance of broad market acceptance of our
specific structuring approach. If
potential producer counterparties or investors do not embrace our model, or if
competitors offer more
attractive or lower-cost alternatives, our financial performance could suffer.
In addition, the profitability
of our VPP portfolio is highly sensitive to natural gas prices and to forward
curve dynamics. Prolonged
declines in natural gas prices, sustained backwardation in forward curves,
increases in basis differentials
at delivery points, or unexpected changes in transportation costs could
materially reduce the economic
value of our VPP interests. If either market acceptance of our structures or
natural gas prices fall below
expectations, we may be unable to achieve our growth objectives, and our
business and financial results
could be adversely affected.

Our business model is dependent on the performance and economics of the VPP
interests we acquire.
Our revenues and financial performance depend heavily on the performance of the
natural gas wells and
reservoirs underlying our VPP interests, and on the prices at which we are able
to monetize the contracted
volumes. If these wells do not produce as expected, or if natural gas prices
decline, our results could be
materially and adversely affected. Performance depends on multiple factors
outside of our control,
including reservoir behavior, production decline rates, mechanical reliability,
midstream availability,
regulatory limitations on production, weather, and seasonal demand. Pricing
performance depends on
Henry Hub and regional benchmark prices, basis differentials, transportation
costs, and overall energy

=== Page 12 ===

market conditions. In addition, costs of capital, hedging, and operations may
vary unexpectedly. Because
our business model relies on the successful acquisition, structuring, and
monetization of VPP interests,
any sustained failure in these areas could adversely impact our ability to
continue as a going concern.

Our business depends heavily on our officers and directors.
Our future ability to execute our business plan depends upon the continued
service of our President and
Secretary, Stephen H. Watkins, as well as other key members of our management
team that we may add
over time. The loss of his services could disrupt our operations and harm our
prospects. Because of our
limited management depth, the departure of any key personnel would place a
significant strain on our
business. We cannot assure that we will be able to retain or replace our key
personnel on terms acceptable
to the Company. Any leadership changes may negatively affect investor confidence
and our ability to
raise capital and execute our business plan.

Our officers and directors may have conflicts of interest.
Our ability to execute our business plan relies on the continued service of our
officers and directors. Some
of these individuals may have conflicts of interest arising from relationships
with affiliated entities,
outside business activities, or personal financial interests, including
involvement in natural gas, energy
finance, or related ventures. These conflicts could influence their decisions
regarding matters such as
related-party transactions, strategic partnerships, or the allocation of
business opportunities. Because we
are a smaller, privately held company with limited independent oversight, it may
be difficult to identify,
monitor, or mitigate all such conflicts. Any misalignment of interests between
our officers, directors, and
stockholders could adversely affect our business operations, financial
condition, and results of operations.

If we are unable to retain the members of our management team or attract and
retain qualified
management team members in the future, our business and growth could suffer.
Our success depends heavily on the continued contributions of our current
management team. Each
member of our management team is an at-will employee and may resign at any time
with little or no
notice. Because of our limited management depth, the departure of even one
individual could disrupt our
business. We may also need to hire additional personnel to manage anticipated
growth, including
reservoir engineers, energy traders, and structured finance professionals.
Qualified executives and staff
with experience in our sector are in high demand, and we may not be able to
identify, attract, or retain the
necessary talent on acceptable terms. Recruiting and retention challenges may
also result in significant
costs. The loss of key personnel or difficulty attracting new qualified
personnel may negatively affect
investor confidence, hinder our ability to raise capital, and impair our ability
to execute our business plan.

Our management has broad discretion and authority to manage the business and
modify policies and
strategies without prior notice or stockholder approval.
Our management has broad discretion to determine and change our operating
policies, strategies, and
capital allocation decisions without prior notice or stockholder approval,
except where stockholder
approval is expressly required by law or regulation. Investors will therefore
have limited ability to
influence how our business is managed or how the proceeds of this offering are
used. We cannot predict
the impact any future changes in operating policies or strategic direction may
have on our business model,
operating results, or stock price. These decisions, while intended to benefit
the Company, could
nevertheless have a material adverse effect on our business and on the returns
to investors.

=== Page 13 ===

Our VPP interests vary in size, structure, and performance, which creates
variability in unit
economics.
The VPP interests we acquire are not uniform in volume, duration, pricing
structure, or underlying
reservoir characteristics. As a result, each VPP interest may have different
levels of expected cash flow,
decline behavior, and overall profitability. This means there are no
standardized economics that apply
equally across all of our VPP interests.

Although we structure acquisitions based on a discount to the net present value
of expected future cash
flows, actual performance may vary significantly from estimated results due to
changes in natural gas
prices, reservoir performance, basis differentials, transportation costs, or
counterparty operating
efficiency. Variability in VPP size and performance may make it difficult for
investors to assess our
overall economics and may result in returns that differ materially from
expectations.

Our operating results may continue to be adversely affected as a result of
unfavorable market,
economic, social, political, and regulatory conditions.
We are subject to laws and regulations at the local, state, and federal levels,
as well as evolving regulation
of energy production, methane emissions, and structured energy transactions.
These laws and their
interpretation may change from time to time, and new regulations could be
introduced that adversely
affect our operations or increase compliance costs. Any such changes could
materially impact our
business model, profitability, and ability to raise capital. In addition,
broader global economic, social, and
political instability may negatively impact natural gas demand, energy prices,
investor sentiment, and
capital market conditions. As a privately held company, our operating results
are also affected by the
limited liquidity available to our investors and by overall investor perception
of the energy sector. Factors
that could negatively impact us include, but are not limited to:

* Changes in regulation of natural gas production, transportation, or structured
energy transactions;

* Adverse political or social sentiment toward fossil fuels and natural gas
development;

* Increases in transportation costs, basis differentials, or restrictions on
natural gas pipeline
capacity;

* Declines in natural gas prices or investor demand for energy-linked
securities;

* Price competition from competitors with more favorable cost of capital or
producer relationships.

Our ability to continue operations depends on successfully raising capital and
generating revenue.
Because our operations are not yet self-sustaining, we depend on raising
additional capital to fund our
activities. If we cannot secure sufficient financing or generate adequate
revenues, we may be forced to
curtail or cease operations, and investors could lose their entire investment.

Our business could be materially harmed if we rely too heavily on a limited
number of producers and/
or counterparty buyers of our VPP interests.
Our business could be materially harmed if we rely too heavily on a limited
number of VPP producers
and/or VPP buyers. The loss of, or disruption with, any single key relationship
could adversely affect our
operations and financial results.

Our business depends in part on our reputation with regulators, investors, and
the public, and negative
publicity could materially reduce market acceptance and investor confidence.

=== Page 14 ===

Our business depends in part on our reputation with regulators, investors, and
the public. Negative
publicity regarding natural gas production, methane emissions, energy market
practices, or our business
model could damage our reputation and materially reduce investor confidence,
capital access, and market
acceptance of our operations.

Our officers, directors, and significant stockholders may exert significant
influence over corporate
matters, which could reduce the ability of minority investors to affect
decisions.
Our officers, directors, and significant stockholders may own or control a
substantial portion of our
outstanding shares. As a result, they may exert significant influence over
matters requiring stockholder
approval, including elections, mergers, acquisitions, and amendments to our
governing documents. This
concentration of ownership may reduce minority investors' ability to influence
corporate matters and
could delay or prevent a change in control of the Company.

The offering price of our shares has been determined by management and may not
reflect the fair
market value of the securities.
The offering price of our shares has been determined by management and does not
necessarily reflect the
fair market value of the securities. There is no assurance that the shares will
trade at or above the offering
price, or that investors will realize any return on their investment.

Our industry is subject to changes in market structure and technology, and
failure to adapt in a timely
and cost-effective manner could materially harm our operations.
Our industry is subject to ongoing change. Advances in production technology,
shifts in natural gas
pricing structures, changes in pipeline infrastructure, or growth in alternative
energy sources could affect
natural gas supply, demand, and pricing in ways that reduce the value of our VPP
interests. If we fail to
adapt our origination, structuring, or hedging approach in a timely and cost-
effective manner, our
business and financial results could be materially harmed.

RISKS RELATED TO THIS OFFERING

Risks Related to Organization and Structure under Tier 1 of Regulation A+.

There is no minimum capitalization required in this offering.
We cannot assure that all or a significant number of Shares will be sold in this
offering. Investors'
subscription funds will be used by us at our discretion, and no refunds will be
given if an inadequate
amount of money is raised from this offering to enable us to conduct our
business. If we raise less than
the entire amount that we are seeking in the offering, then we may not have
sufficient capital to meet our
operating requirements. We cannot assure you that we could obtain additional
financing or capital from
any source, or that such financing or capital would be available to us on terms
acceptable to us. Under
such circumstances, investors could lose their investment in us. Furthermore,
investors who subscribe for
Shares in the earlier stages of the offering will assume a greater risk than
investors who subscribe for
Shares later in the offering as subscriptions approach the maximum amount.

=== Page 15 ===

CAUTIONARY NOTE REGARDING FORWARD-LOOKING
STATEMENTS

We make forward-looking statements under the "Summary," "Risk Factors,"
"Business," "Management's
Discussion and Analysis of Financial Condition and Results of Operations" and in
other sections of this
Offering Circular. In some cases, you can identify these statements by forward-
looking words such as
"may," "might," "should," "expect," "plan," "anticipate," "believe," "estimate,"
"predict," "potential" or
"continue," and the negative of these terms and other comparable terminology.
These forward-looking
statements, which are subject to known and unknown risks, uncertainties and
assumptions about us, may
include projections of our future financial performance based on our growth
strategies and anticipated
trends in our business. These statements are only predictions based on our
current expectations and
projections about future events. There are important factors that could cause
our actual results, level of
activity, performance or achievements to differ materially from the results,
level of activity, performance
or achievements expressed or implied by the forward-looking statements. In
particular, you should
consider the numerous risks and uncertainties described under "Risk Factors."

While we believe we have identified material risks, these risks and
uncertainties are not exhaustive. Other
sections of this Offering Circular describe additional factors that could
adversely impact our business and
financial performance. Moreover, we operate in a very competitive and rapidly
changing environment.
New risks and uncertainties emerge from time to time, and it is not possible to
predict all risks and
uncertainties, nor can we assess the impact of all factors on our business or
the extent to which any factor,
or combination of factors, may cause actual results to differ materially from
those contained in any
forward-looking statements.

Although we believe the expectations reflected in the forward-looking statements
are reasonable, we
cannot guarantee future results, level of activity, performance, or
achievements. Moreover, neither we nor
any other person assumes responsibility for the accuracy or completeness of any
of these forward-looking
statements. You should not rely upon forward-looking statements as predictions
of future events. We are
under no duty to update any of these forward-looking statements after the date
of this Offering Circular to
conform our prior statements to actual results or revised expectations, and we
do not intend to do so.

Forward-looking statements include, but are not limited to, statements about:

* our business' strategies and investment policies;

* our business' financing plans and the availability of capital;

* potential growth opportunities available to our business;

* the risks associated with potential acquisitions of VPP interests by us;

* the recruitment and retention of our officers and employees;

* our expected levels of compensation;

* the effects of competition on our business; and

* the impact of future legislation and regulatory changes on our business.

We caution you not to place undue reliance on the forward-looking statements,
which speak only as of the
date of this Offering Circular.

=== Page 16 ===

DILUTION

There will be dilution to any existing third-party investors in the Company as a
result of this offering.

Public investors who purchase shares of Common Stock in this Offering will pay a
price of $1.00 per
share. This price exceeds the effective cash cost paid by the existing
shareholders for their shares.
Ubiquity Capital & Intellectual Property, LLC contributed $10,000 in cash to the
Company for working
capital and initial operating expenses, and Henderson Capital Holding Group, LLC
received its shares as
founder equity. The Company's founders allocated equity between Ubiquity Capital
& Intellectual
Property, LLC and Henderson Capital Holding Group, LLC at 51% and 49%,
respectively, prior to this
Offering.

As a result, new investors will experience an immediate dilution in the value of
their investment when
comparing the offering price to the pro forma net tangible book value per share
after the offering. The
dilution represents the difference between the public offering price per share
and the pro forma net
tangible book value per share after the offering.

PLAN OF DISTRIBUTION

General

The Company is hereby offering for sale (the "Offering") 19,999,999 shares of
its common stock
("Shares") at a purchase price of $1.00 per share, for a total offering amount
of up to $19,999,999.

Minimum Amount for Offering

There is no minimum number of Shares that must be sold. Upon the close of the
Offering, the Company
may accept subscriptions and add the subscription funds to the capital of the
Company.

Minimum Amount Required to be Purchased by an Investor

The minimum number of Shares which must be purchased is $100,000, unless a
lesser amount is
approved for any investor by the Board of Directors of the Company in its
discretion (for executive
officers and for others where special circumstances are involved).

All of our Shares are being offered on a "best efforts" basis under Regulation
A+ of Section 3(b) of the
Securities Act of 1933, as amended, for Tier 1 offerings. The offering will
terminate on the earlier of 12
months from the date this Offering Circular is qualified for sale by the SEC
(which date may be extended
for an additional 90 days in our sole discretion) or the date when all Shares
have been sold.

USE OF PROCEEDS

We estimate that the net proceeds from this Offering will be up to approximately
$18,000,000, assuming
the maximum amount is sold and after payment of anticipated underwriting
commissions of
approximately $1,999,999 to the registered broker-dealer engaged as underwriter.
We currently expect to
allocate the net proceeds generally as follows, although actual allocations may
vary based on the
opportunities available at the time of use:

=== Page 17 ===

* 70 to 100 percent for the acquisition of VPP interests in natural gas assets
that meet our return
thresholds;

* 10 to 20 percent for working capital and operational compensation;

* 5 to 15 percent for transaction costs, reserve evaluation, structuring, and
integration costs;

* The balance for general corporate purposes.

Management will have broad discretion in the application of proceeds and may
reallocate funds among
the foregoing categories or to other uses as conditions warrant. There is no
minimum offering amount,
and if less than the maximum is sold we will scale our plans accordingly.

The Company expects that between 10% and 20% of the net proceeds of this
Offering may be used for
working capital and operational expenses, including compensation of officers and
operators who have
provided services to the Company.

In certain cases, and in order to preserve cash for VPP acquisition activities,
the Company may elect to
compensate officers and operators with shares of Common Stock issued pursuant to
this qualified
Offering in lieu of cash payments. Any such shares shall be included within the
total number of shares
qualified under this Offering and shall be issued at the public Offering price.

Such equity compensation is intended to align management with shareholders,
preserve Offering proceeds
for acquisition initiatives, and provide liquidity opportunities to long-serving
officers who have not
received cash compensation.

All equity issuances for services shall be approved by the Board of Directors
and disclosed in subsequent
filings as required.

Capital Requirements and Funding Approach

We expect our near term acquisition activities to require capital on the order
of tens of millions of dollars,
which may increase or decrease based on the number of eligible VPP interests we
elect to acquire, market
conditions, and the pace of closings. We may seek additional capital from time
to time through equity,
debt, or other financing arrangements, which could be pursued in parallel with
or following this offering.

Acquisition Criteria and Pricing

We intend to acquire VPP interests sourced from natural gas producers seeking
upfront liquidity. Each
VPP interest represents a defined volume of future natural gas production
purchased at a negotiated
discount to prevailing or forward market prices. Purchase prices are expected to
be based primarily on a
discount to the net present value of expected future cash flows as reviewed by
independent third party
reservoir engineers and evaluators, although terms may vary by transaction.
There can be no assurance
that any VPP interest will deliver expected volumes or prices following
acquisition.

Illustrative Operating Profile

Based on information provided by sellers and subject to third party review, VPP
interests that we have
evaluated to date have exhibited a wide range of expected financial outcomes.
For illustration only,
certain VPP interests have reflected projected annual cash flow within broad
ranges that may vary
meaningfully over time due to factors including natural gas prices, reservoir
decline, basis differentials,
transportation costs, and counterparty operational performance. Actual results
for any acquired VPP

=== Page 18 ===

interest may differ materially and there can be no assurance that future
performance will resemble any
historical or projected indications.

VPP Structure, Counterparties, and Closings

VPP volume profiles, contract durations, delivery points, and counterparty mixes
may change as we
evaluate opportunities and as market conditions evolve. We may substitute
counterparties, adjust
contracted volumes, change delivery points, or modify timing to optimize returns
and manage risk. The
timing and sequence of any acquisitions will depend on the availability of
financing, acceptable purchase
terms, and satisfactory completion of diligence and onboarding.

Downstream Monetization and Integration

Certain VPP positions may be monetized through direct sale of physical gas at
delivery points, structured
financings, or integration into downstream energy or infrastructure
applications. We may seek to optimize
the realized value of contracted volumes through hedging, marketing
arrangements, or third party offtake
structures, subject to evolving market conditions and counterparty availability.
There can be no assurance
that any particular monetization strategy will be available or successful.

Contingencies and Flexibility

If less than the maximum number of securities offered is sold, we may reduce or
defer acquisitions,
increase the proportion of proceeds used for working capital, or pursue
alternative financing for certain
opportunities. Our plans are subject to change based on market conditions,
diligence outcomes, regulatory
developments, the availability and terms of financing, and other factors beyond
our control. Forward
looking statements are inherently uncertain and actual results may differ
materially.

Status of Producer Counterparties

As of the date of this Offering Circular, the Company has not entered into any
definitive purchase
agreements with producer counterparties for the acquisition of VPP interests.
Pursuant to the attached
executed LOI which includes the purchase of up to 1100 VPP interests (totaling
$83.6 million if definitive
documentation and capital raise are executed fully) The Company expects to
identify and pursue qualified
producer counterparties following qualification of this Offering and the
availability of capital from the
Offering. There can be no assurance that the Company will be able to source,
negotiate, or close
acquisitions of VPP interests on acceptable terms, or at all.

In a VPP structure, the Company's interest is generally a non-operating, non-
cost-bearing interest in a
defined volume of future production from specified wells or properties. The
producer continues to operate
the wells and is responsible for production costs; the Company is entitled to
receive its contracted
volumes (or proceeds therefrom) free of those costs, until the VPP volumes are
delivered or the contract
otherwise terminates.

How VPP Economics Fit into the Business

* Discounted Acquisition: The Company intends to purchase defined future natural
gas volumes at
negotiated discounts to prevailing or forward market prices, providing producers
with upfront
liquidity and the Company with structurally favorable entry economics.

=== Page 19 ===

* Third-Party Reserve and Production Review: Each VPP interest is expected to be
subject to
independent reservoir and production review, intended to support the reliability
of expected
volume and cash flow profiles.

* Debt and Equity Opportunities: The standardized, financeable nature of
structured VPP cash flow
streams may create opportunities for VPP GAS to secure debt or equity financing
against
diversified portfolios of VPP interests, potentially attracting institutional
investors seeking
exposure to contracted natural gas cash flows.

By acquiring natural gas at a discount through VPP structures and monetizing it
at a structured valuation
tied to market benchmarks, VPP GAS intends to capture the spread between
acquisition cost and
contracted value. This approach is designed to deliver predictable cash flow
streams that can be deployed,
financed, or integrated into downstream energy or infrastructure applications,
generating returns for
investors that are tied to natural gas markets but mediated through a structured
finance discipline.

TERMS OF THE OFFERING

Common Stock We are offering 19,999,999 shares of Common Stock at a price of
$1.00 per
share, for gross proceeds of up to $19,999,999. There are currently 1,000
shares of common stock outstanding. If fully subscribed, the Company will
have 20,000,999 shares outstanding immediately following the offering.

Use of Proceeds We estimate that the net proceeds we will receive from this
offering will be
approximately $17,749,999 if all Shares are sold. We plan to use the majority
of the net proceeds from this offering to fund the capital needs to acquire
contracted VPP interests from producers and originators and to support key
VPP GAS projects that are integral to our business strategy. Any remaining
funds will be used to support existing operations, hire new personnel, and
finance sales, marketing, and other revenue-generating initiatives, as well as
for working capital or other corporate acquisition activities as determined by
the Board of Directors.

Liquidity This is a Tier 1, Regulation A offering. The offered securities will
not be
listed on any securities exchange upon qualification, and VPP GAS, Inc. is a
privately held company. There is no public trading market for the Shares, and
there can be no assurance that any such market will develop. The Shares will
be highly illiquid and investors should be prepared to hold the Shares
indefinitely. Please review carefully "Risk Factors" for more information.

Risk Factors An investment in the Shares involves certain risks. You should
carefully
consider the risks above, as well as other risks described under "Risk Factors"
in this offering circular before making an investment decision.

Subscription Period

=== Page 20 ===

The offering will terminate on the earlier of 12 months from the date this
Offering Circular is qualified for
sale by the SEC (which date may be extended for an additional 90 days in our
sole discretion) or the date
when all Shares have been sold.

Subscription Procedures

If you decide to subscribe for our Shares in this Offering, you should review
your subscription agreement.
Completed and signed subscription documents shall be either mailed directly to
the Company at VPP
GAS, Inc., 2436 North Federal Highway, Lighthouse Point, FL 33064, or sent via
electronic
correspondence to SWatkins@VPPGas.com. You shall deliver funds by either check,
ACH deposit or
wire transfer, pursuant to the instructions set forth in the subscription
agreement. If a subscription is
rejected, all funds will be returned to subscribers. Upon acceptance by us of a
subscription, confirmation
of such acceptance will be sent to the subscriber.

Any potential investor will have ample time to review the subscription
agreement, along with their
counsel, prior to making any final investment decision. We shall only deliver
such subscription agreement
upon request after a potential investor has had ample opportunity to review this
Offering Circular.

Right to Reject Subscriptions

After we receive your complete, executed subscription agreement and the funds
required under the
subscription agreement have been transferred to our designated account, we have
the right to review and
accept or reject your subscription in whole or in part, for any reason or for no
reason. We will return all
monies from rejected subscriptions immediately to you, without interest or
deduction.

Acceptance of Subscriptions; No Revocation

Upon our acceptance of a subscription agreement, we will countersign the
subscription agreement and
issue the Shares subscribed at closing. Once you submit the subscription
agreement and it is accepted, you
may not revoke or change your subscription or request your subscription funds.
All accepted subscription
agreements are irrevocable.

BUSINESS

Our Company

Issuer's Business

VPP GAS, Inc. focuses on acquiring discounted volumetric production payment
interests in natural gas
assets and structuring those interests into standardized, financeable cash flow
streams. This strategic
approach mitigates risks associated with direct exploration, drilling, and
operations, and instead leverages
the expertise of producer counterparties who already operate productive natural
gas wells. VPP GAS's
model is intended to address significant pain points in upstream natural gas
finance, where producers
often need upfront liquidity that traditional reserve-based lending or equity
capital may not efficiently

=== Page 21 ===

provide. The Company's projects focus on acquisitions that produce contracted,
predictable cash flow,
with structurally favorable entry economics achieved through discount-to-market
pricing.

VPP GAS, Inc.'s business model capitalizes on the convergence of structured
finance, energy markets,
and the ongoing need for non-dilutive liquidity solutions among natural gas
producers.

The Company sources VPP interests from producers seeking upfront liquidity,
purchasing defined
volumes of future natural gas production at negotiated discounts to prevailing
or forward market prices.
These acquisitions convert uncertain, long-dated production into fixed,
contracted supply positions for the
Company. VPP GAS, Inc. then structures and prices these gas volumes based on the
net present value of
expected future cash flows, using market-based pricing assumptions and agreed
contractual terms. The
duration, volume profile, and pricing framework of each VPP can vary depending
on the underlying asset
and counterparty objectives.

By acquiring gas at a discount and monetizing it at a structured valuation tied
to market benchmarks, the
Company captures the spread between acquisition cost and contracted value. This
model enables the
creation of predictable cash flow streams that can be deployed, financed, or
integrated into downstream
energy or infrastructure applications. The primary revenue streams for VPP GAS
come from the
realization of VPP volumes (through physical sales, financial settlement, or
assignment), with the
potential for additional revenue through structured financings and downstream
integration.

The Company is positioning itself as a participant in structured energy finance
focused on natural gas,
aligning its business objectives with broader market trends including the demand
for non-dilutive
producer financing and institutional appetite for contracted, asset-backed cash
flows.

Issuer's Business

VPP GAS, Inc. has entered into negotiations with a series of mobile data mining
operations which
contemplate the potential sale of certain VPP interests to parties.

Any definitive agreements arising from these discussions are expected to be
negotiated and executed on
an arm's-length basis and are anticipated to contain customary protections
designed to maintain the
operational and financial separateness of the parties. Such protections are
expected to include, among
other things, prohibitions on cross-collateralization, restrictions on the
commingling of funds or proceeds,
and separate accounting and contractual administration.

The Company anticipates that any such transactions will be conducted on terms
believed by management
to be commercially reasonable and comparable to those that could be obtained
from unrelated third
parties, while preserving the ability of each party to pursue alternative
competitive market opportunities.

Compliance with Rule 251(b)(3) and Disclosure of Targeted Entities:

Our business model contemplates that the use of proceeds will be applied toward
the acquisition of VPP
interests sourced from producer counterparties identified following
qualification of this Offering. As of
the date of this Offering Circular, the Company has not entered into any
definitive purchase agreements
with producer counterparties. The Company will identify and evaluate qualified
producer counterparties
on an ongoing basis. The Company intends to comply with Rule 251(b)(3) of
Regulation A by ensuring
that proceeds are applied consistent with the use-of-proceeds disclosure in this
Offering Circular.

=== Page 22 ===

Furthermore, the financial statements of any acquired entities that are material
to the Company's financial
condition will be included in this Offering Circular, in compliance with Part
F/S (b)(7) of Form 1-A. To
date, no significant acquisitions have been completed that would require
additional financial disclosure,
but the Company is committed to providing the necessary financial information
for any future
acquisitions as required by the SEC.

DESCRIPTION OF PROPERTY

We do not own any plants, drilling rigs, or operating facilities. Each VPP
interest acquired by the
Company will be evidenced by a definitive purchase and sale agreement and
recorded, where applicable,
in the appropriate state and county records as a non-operating real property
interest in the underlying
natural gas reserves and production. Each VPP interest may be separately
assigned, pledged, or
encumbered to potential debt providers, if any, at the discretion of management.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
CONDITION AND RESULTS OF OPERATIONS

Statements in the following discussion and throughout this registration
statement that are not historical in
nature are "forward-looking statements." You can identify forward-looking
statements by the use of
words such as "expect," "anticipate," "estimate," "may," "will," "should,"
"intend," "believe," and similar
expressions. Although we believe the expectations reflected in these forward-
looking statements are
reasonable, such statements are inherently subject to risk and we can give no
assurances that our
expectations will prove to be correct. Actual results could differ from those
described in this registration
statement because of numerous factors, many of which are beyond our control.
These factors include,
without limitation, those described under "Risk Factors." We undertake no
obligation to update these
forward-looking statements to reflect events or circumstances after the date of
this registration statement
or to reflect actual outcomes. Please see "Forward Looking Statements" at the
beginning of this
registration statement.

The following discussion of our financial condition and results of operations
should be read in
conjunction with our financial statements and the related notes thereto and
other financial information
appearing elsewhere in this registration statement. We undertake no obligation
to update any forward-
looking statements in the discussion of our financial condition and results of
operations to reflect events
or circumstances after the date of this registration statement or to reflect
actual outcomes.

Overview

VPP GAS, Inc. is a Lighthouse Point, FL-based company that acquires discounted
volumetric production
payment interests in natural gas assets and structures those interests into
standardized, financeable cash
flow streams.

VPP GAS, Inc.'s mission is to become a leader in the structured monetization of
natural gas reserves
through VPP transactions. The Company executes purchase and sale agreements with
natural gas

=== Page 23 ===

producers under which producers convey defined volumes of future natural gas
production in exchange
for upfront cash, with deliveries continuing for terms that may extend up to
several years depending on
the underlying asset.

VPP GAS has built a roster of collaborators, including reservoir engineering
firms and structuring
counsel, intended to support compliance, transparency, and disciplined pricing
across its portfolio. The
Company's business model seeks capital efficiencies by purchasing contracted
volumes from producers at
discounts to prevailing or forward market prices, with valuation supported by
independent reserve and
production review.

Revenue Recognition

The Company anticipates deriving its revenue primarily from the realization of
natural gas volumes
contracted under its VPP interests, including direct sale of physical gas at
delivery points, financial
settlement, or assignment of cash flow streams to third parties. The Company
will manage its financials in
accordance with Generally Accepted Accounting Principles (GAAP) and report on an
accrual basis to
provide a comprehensive financial view for management and shareholders.

The Company plans to recognize revenue under ASC 606, Revenue from Contracts
with Customers,
when its performance obligations under each VPP-related sales arrangement are
satisfied, generally upon
delivery of natural gas to the buyer or upon settlement of financially settled
instruments. The transaction
price will reflect the consideration the Company expects to be entitled to
receive in exchange for the
contracted volumes, taking into account variable consideration where applicable.
The Company will also
evaluate its VPP interests under applicable accounting guidance for natural gas
property interests, and
may classify amounts paid to acquire VPP interests as natural gas property, as
deferred receivables, or as
another appropriate balance sheet category, depending on the structure of each
transaction.

Costs incurred in connection with originating and structuring VPP interests,
including reserve evaluation,
legal, and due diligence costs, will be capitalized or expensed in accordance
with applicable GAAP. The
Company will record any subsequent changes in fair value or expected
recoverability of its VPP interests
as required under applicable accounting standards.

The Company is conducting this Offering pursuant to Tier 1 of Regulation A,
which permits unaudited
financial statements prepared in accordance with U.S. GAAP. The financial
statements included in this
Offering Circular are unaudited. Tier 1 Regulation A permits the use of
unaudited financial statements
prepared in accordance with GAAP. Based on the results of this Offering the
Company anticipates it
shall obtain reviewed or audited financial statements if and when required by
applicable law, regulation,
contractual commitment, or determination of the Board of Directors, and will
engage qualified
independent accountants for such purpose at that time, including PCAOB-
registered firms in any instance
where such registration is required.

While the Company has not yet completed third-party due diligence on each
contemplated transaction, it
plans to engage independent reservoir engineers and reserves auditors to confirm
volumes, decline curves,
and projected cash flows post-execution of each VPP. The due diligence process
will utilize standard
reserve evaluation methodologies and software applications designed to model
natural gas production and
economics in real time. These applications and analyses will:

=== Page 24 ===

* Estimate Reserves and Production: Independent engineers will provide
volumetric and
probabilistic estimates of recoverable reserves and forward production curves
for the wells
underlying each VPP interest.

* Confirm Cash Flow Generation: Estimated production volumes will be paired with
applicable
price benchmarks (such as Henry Hub and relevant regional indices), basis
adjustments, and
transportation costs to project realized cash flows.

* Validate Acquisition Pricing: The Company will compare modeled net present
values to
negotiated purchase prices to confirm that each VPP interest meets internal
return thresholds and
discount-to-market objectives.

This independent verification is intended to provide investors with greater
confidence in the
reasonableness of the Company's VPP acquisition pricing and expected cash flow
profiles.

Results of Operations

Gross revenue: The Company is pre-revenue.

General and administrative: The Company has not hired direct employees and uses
the services of
individuals indicated herein.

Illustrative Operating Summary

We do not present projections. The information below is unaudited and provided
for illustration only to
show the general range of outcomes we have observed in VPP interests evaluated
to date. Actual results
may differ materially. Third-party reviews, where applicable, occur on a rolling
basis following
completion of a proof-of-production period.

VPP profile Annual VPP contract Third-party review
(illustrative) range timing

Representative VPP approximately $40,000 rolling, subject to
interest to $200,000 per VPP completion of proof of
interest, based on a production period and
five year volumetric availability of
commitment of natural reviewers
gas, consistent with the
illustrative ranges
referenced elsewhere
in this Offering
Circular.

Ranges reflect variability in natural gas prices, basis differentials,
transportation costs, reservoir
performance, and counterparty operations.

Figures are not guidance and should not be relied upon as indicative of future
performance of any VPP
interest or portfolio.

=== Page 25 ===

DIRECTORS, EXECUTIVE OFFICERS, AND SIGNIFICANT
EMPLOYEES

Directors and Executive Officers.

The following table sets forth the name, age, and position of our executive
officers and directors.
Executive officers are elected annually by our Board of Directors. Each
executive officer holds his office
until he resigns, is removed by the Board, or his successor is elected and
qualified. Directors are elected
annually by our shareholders at the annual meeting. Each director holds his
office until his successor is
elected and qualified or his earlier resignation or removal.

Name Age Position Term of Office

Stephen H. Watkins 65 Chairman Since Inception

Matthew Henderson 24 President and Secretary Since Inception

Stephen H. Watkins has served as Chairman of the Company since inception. Mr.
Watkins is
also Chairman and Chief Executive Officer of Entrex Carbon Market, Inc. (OTC:
NTRX) and is
associated with other private operating and holding companies involved in
finance, technology,
and business services activities.

Mr. Watkins is an entrepreneur with experience in the development of information
technology,
business services, and structured finance platforms. Over the course of his
career, he has founded
and managed multiple operating companies involved in logistics, technology-
enabled services,
and revenue-based securities structures.
Mr. Watkins is the author of Capital Can't Fund What It Can't Find, which
discusses challenges
associated with capital formation for private companies.

Because Mr. Watkins is involved in other business activities and entities,
potential conflicts
regarding the allocation of management time, strategic opportunities, or
related-party matters
may arise from time to time. The Company intends that any transactions involving
related parties
be conducted on commercially reasonable terms and subject to appropriate
corporate governance
procedures. The Company maintains separate books, records, accounts, and
operations from
other businesses and entities associated with management.

Matthew Henderson serves as President and Secretary of the Company. Mr.
Henderson
supports the Company's strategic relationship development and business outreach
initiatives. Mr.
Henderson also participates in strategic development activities associated with
the Private
Company Index, an initiative involving regional private company economic indexes
developed
in collaboration with members of the Dow Jones index development team.

Mr. Henderson has been recognized through nomination for Ernst & Young
Entrepreneur Of The
Year and presently serves in various entrepreneurship and business development
capacities
affiliated with the University of Tampa, from which he graduated.

=== Page 26 ===

As the Company expands and capital resources become available, VPP GAS, Inc.
anticipates
adding additional operational, financial, and administrative personnel to
support its growth
initiatives. Certain individuals currently assisting the Company in operational
and business
development capacities may transition into governance, advisory, or board-level
roles as
management infrastructure and staffing are expanded.

Disclosure Regarding Non-Aggregation of Offering Proceeds

VPP GAS, Inc. and Entrex Carbon Market, Inc. are separate legal entities
conducting
independent business operations and separate securities offerings. VPP GAS, Inc.
maintains
separate books and records, bank accounts, contractual relationships,
capitalization, accounting
systems, and operational activities from Entrex Carbon Market, Inc. and its
affiliates.

The business activities of VPP GAS, Inc. are focused on the acquisition and
structuring of
volumetric production payment ("VPP") interests in natural gas assets, which
differ from the
operational activities and business objectives of Entrex Carbon Market, Inc. The
securities
offered by VPP GAS, Inc. represent a separate investment opportunity whose
performance will
depend upon the operations and financial results of VPP GAS, Inc.

All proceeds from this Offering will be utilized solely for the operations,
working capital,
acquisitions, and business activities of VPP GAS, Inc. The Company maintains
separate
accounts, records, and operational controls, and Offering proceeds will not be
commingled with
those of any other entity. Any transactions with affiliated parties, if any, are
expected to be
separately documented and conducted on commercially reasonable terms.

Management believes the Company's operations, capitalization, governance, and
use of proceeds
are maintained independently and consistent with applicable Regulation A
requirements.

For these reasons, the Company does not believe the offerings should be
aggregated for purposes
of the Tier 1 Regulation A offering limit.

Family Relationships

There are no family relationships among any of the directors and executive
officers.

Involvement in Certain Legal Proceedings

Our directors and officers have not been convicted in a criminal proceeding,
excluding traffic violations
or similar misdemeanors, nor have been a party to any judicial or administrative
proceeding during the
past ten years that resulted in a judgment, decree or final order enjoining the
person from future violations
of, or prohibiting activities subject to, federal or state securities laws, or a
finding of any violation of
federal or state securities laws, except for matters that were dismissed without
sanction or settlement.
Except as set forth in our discussion below in "Certain Relationships and
Related Transactions," our
directors and officers have not been involved in any transactions with us or any
of our affiliates or
associates which are required to be disclosed pursuant to the rules and
regulations of the SEC.

=== Page 27 ===

The cash flow projection per VPP interest is an average across all VPP
interests, factoring in scalability
and structural optimization over time. Initial VPP transactions may generate
lower cash flows due to start-
up costs, structuring expenses, and early-stage portfolio formation. Subsequent
VPP interests are expected
to benefit from improved origination relationships, more efficient diligence,
and enhanced structuring
capabilities.

COMPENSATION OF DIRECTORS AND EXECUTIVE OFFICERS

Executive Compensation

Name and Principal Position Year Salary Bonus ($) Other ($) Total ($)
Ended ($)

Stephen H. Watkins, President 2026 0 0 0 0

Matthew Henderson 2026 0 0 0 0

Compensation for operators and directors of the Company may be provided through
agreements with
affiliated entities. Directors and Officers may have additional performance-
based quotas and
compensation provided exclusively at the direction of the Board of Directors,
Officers or Management.

The cash flow projections are based on representative performance data from
comparable producing
natural gas wells and validated by third-party reservoir engineers. Key
assumptions include market-
consistent natural gas price assumptions, contracted volume profiles, expected
basis differentials, and
assumed transportation costs. These projections may be further substantiated by
historical production data
from the underlying wells and are adjusted for market fluctuations.

Officers and Directors:

At our sole discretion we may add additional Officers and Directors and
compensate them through annual
retainer fees along with reimbursement of reasonable out-of-pocket expenses
incurred in connection with
attending each meeting and/or expenses for the benefit of the company, decided
exclusively by the
President and/or Board of Directors. Each independent Officer and Director will
receive $500 in
connection with each meeting that they attend, plus reimbursement of reasonable
out-of-pocket expenses
incurred in connection with attending each committee meeting not held
concurrently with a board
meeting. Compensation shall be accrued by the company and paid as available.

Compensation for expenses, Officers and Directors will be managed through the
sole decisions and
directions of the Board of Directors.

Indemnification Agreements:

We shall enter into indemnification agreements with our Directors and Officers.
The indemnification
agreements are intended to provide our Directors the maximum indemnification
permitted under law

=== Page 28 ===

and/or requested by the respective Officer and/or Director. Each indemnification
agreement provides that
VPP GAS shall indemnify the Director or Officer who is a party to the agreement
(an "Indemnitee"),
including the advancement of legal expenses, if, by reason of his or her
corporate status, the Indemnitee
is, or is threatened to be made a party to or a witness in any threatened,
pending, or completed
proceeding.

Employment Agreements

We have not entered into employment agreements with any of our employees,
officers and directors.

SECURITY OWNERSHIP OF MANAGEMENT AND CERTAIN
SECURITY HOLDERS

Principal Stockholders

The following table sets forth information as to the shares of Stock
beneficially owned as of the date of
this Offering Circular by (i) each person known to us to be the beneficial owner
of more than 5% of our
common stock; (ii) each Director; (iii) each Executive Officer; and (iv) all of
our Directors and Executive
Officers as a group. Unless otherwise indicated in the footnotes following the
table, the persons as to
whom the information is given had sole voting and investment power over the
Shares of common stock
shown as beneficially owned by them. Beneficial ownership is determined in
accordance with Rule 13d-3
under the Exchange Act, which generally means that any shares of common stock
subject to options
currently exercisable or exercisable within 60 days of the date hereof are
considered to be beneficially
owned, including for the purpose of computing the percentage ownership of the
person holding such
options, but are not considered outstanding when computing the percentage
ownership of each other
person. We currently have no options outstanding.

VPP GAS, Inc.

Authorized and Issued Shares

Pre Qualification and Pre Capital Raise

Stakeholder Equity Percentage

Ubiquity Capital & Intellectual Property, LLC 51% - $0 @ 510 shares
Henderson Capital Holding Group, LLC 49% - $0 @ 490 shares

The Company has entered into, or intends to enter into, a management services
contract with Henderson Capital
Holding Group and a separate management services contract with Ubiquity Capital
& Intellectual Property, LLC.
Compensation under each management contract will be based on a small portion of
the Company's revenue, payable
in accordance with, and pursuant to, the "Use of Proceeds" section of this
Offering Circular. There are 1,000 shares
outstanding pending qualification, of which 510 shares (51%) are owned by
Ubiquity Capital & Intellectual
Property, LLC and 490 shares (49%) are owned by Henderson Capital Holding Group,
LLC. Ubiquity Capital &
Intellectual Property, LLC and Henderson Capital Holding Group, LLC are the only
shareholders of the Company
prior to the capital raise contemplated by this Offering.

=== Page 29 ===

Post Qualification and Post 100% Capital Raise

Stakeholder Equity Percentage

Ubiquity Capital & Intellectual Property, LLC 0.00255% - $0 @ 510 shares
Henderson Capital Holding Group, LLC 0.00245% - $0 @ 490 shares
This Offering Shareholders 99.995% - $19,999,999 @ 19,999,999 shares
Total 100% - $19,999,999 @ 20,000,999 shares

INTEREST OF MANAGEMENT AND OTHERS IN CERTAIN
TRANSACTIONS

Code of Business Conduct and Ethics

The Company may adopt a code of business conduct and ethics upon completion of
the Offering

SECURITIES BEING OFFERED

The following summary is a description of the material terms of our capital
stock and is not complete.
You should also refer to our articles of incorporation and our bylaws, which are
included as exhibits to
the offering statement of which this Offering Circular forms a part.

General

The 1,000 currently outstanding shares of Common Stock are owned by the
Company's founders,
Ubiquity Capital & Intellectual Property, LLC (510 shares, 51%) and Henderson
Capital Holding Group,
LLC (490 shares, 49%). Ubiquity Capital & Intellectual Property, LLC contributed
$10,000 in cash to the
Company for working capital and initial operating expenses. There are no
Preferred shareholders.

As of the date of this Offering Circular, there are 1,000 shares of common stock
currently issued and
outstanding. If all 19,999,999 Shares offered hereby are sold, there will be
20,000,999 shares of common
stock outstanding immediately following the Offering.

Limitations on Liability and Indemnification of Officers and Directors

Florida law authorizes corporations to limit or eliminate (with a few
exceptions) the personal liability of
directors to corporations and their stockholders for monetary damages for
breaches of directors' fiduciary
duties as directors. Our articles of incorporation and bylaws include provisions
that eliminate, to the
extent allowable under Florida law, the personal liability of directors or
officers for monetary damages for
actions taken as a director or officer. Our articles of incorporation and bylaws
also provide that we must
fully indemnify and advance reasonable expenses to our directors and officers
permitted by Florida law.
We are also expressly authorized to carry directors' and officers' insurance for
our directors, officers,
employees, and agents for some liabilities. We currently maintain directors' and
officers' insurance
covering certain liabilities that may be incurred by directors and officers in
the performance of their
duties.

=== Page 30 ===

The limitation of liability and indemnification provisions may discourage
stockholders from bringing a
lawsuit against directors for breach of their fiduciary duty. These provisions
may also have the effect of
reducing the likelihood of derivative litigation against directors and officers,
even though such an action,
if successful, might otherwise benefit us and our stockholders. In addition,
your investment may be
adversely affected to the extent that, in a class action or direct suit, we pay
the costs of settlement and
damage awards against directors and officers pursuant to the indemnification
provisions in our articles of
incorporation and bylaws.

There is currently no pending litigation or proceeding involving any of the
directors, officers or
employees for which indemnification is sought.

MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS

The following discussion is a summary of certain material U.S. federal income
tax consequences relevant
to the purchase, ownership and disposition of the Shares, but does not purport
to be a complete analysis of
all potential tax consequences. The discussion is based upon the Code, current,
temporary, and proposed
U.S. Treasury regulations issued under the Code, or collectively the Treasury
Regulations, the legislative
history of the Code, IRS rulings, pronouncements, interpretations and practices,
and judicial decisions
now in effect, all of which are subject to change at any time. Any such change
may be applied
retroactively in a manner that could adversely affect a Stockholder. This
discussion does not address all of
the U.S. federal income tax consequences that may be relevant to a holder in
light of such Stockholder's
particular circumstances or to Stockholders subject to special rules, including,
without limitation:

* A broker-dealer or a dealer in securities or currencies;

* A Limited Liability Corporation;

* A bank, thrift or other financial institution;

* A regulated investment company or a real estate investment trust;

* An insurance company;

* A tax-exempt organization;

* A person subject to the alternative minimum tax provisions of the Code;

* A person holding the Shares as part of a hedge, straddle, conversion,
integrated or other risk
reduction or constructive sale transaction;

* A partnership or other pass-through entity;

* A person deemed to sell the Shares under the constructive sale provisions of
the Code;

* A U.S. person whose "functional currency" is not the U.S. dollar; or

* A U.S. expatriate or former long-term resident.

In addition, this discussion is limited to persons that purchase the Shares in
this offering for cash and that
hold the Shares as "capital assets" within the meaning of Section 1221 of the
Code (generally, property
held for investment). This discussion does not address the effect of any
applicable state, local, non-U.S. or
other tax laws, including gift and estate tax laws.

=== Page 31 ===

As used herein, "U.S. Holder" means a beneficial owner of the Shares that is,
for U.S. federal income tax
purposes:

* an individual who is a citizen or resident of the U.S.;

* a corporation (or other entity treated as a corporation for U.S. federal
income tax purposes)
created or organized in or under the laws of the U.S., any state thereof or the
District of
Columbia;

* an estate, the income of which is subject to U.S. federal income tax
regardless of its source; or

* a trust (1) is subject to the primary supervision of a U.S. court and the
control of one or more U.S.
persons that have the authority to control all substantial decisions of the
trust, or (2) has a valid
election in effect under applicable Treasury Regulations to be treated as a U.S.
person.

If an entity treated as a partnership for U.S. federal income tax purposes holds
the Shares, the tax
treatment of an owner of the entity generally will depend upon the status of the
particular owner and the
activities of the entity. If you are an owner of an entity treated as a
partnership for U.S. federal income tax
purposes, you should consult your tax advisor regarding the tax consequences of
the purchase, ownership
and disposition of the Shares.

We have not sought and will not seek any rulings from the IRS with respect to
the matters discussed
herein. There can be no assurance that the IRS will not take a different
position concerning the tax
consequences of the purchase, ownership or disposition of the Shares or that any
such position would not
be sustained.

Investors should also be aware that VPP interests held by the Company may be
treated for U.S. federal
income tax purposes in a manner specific to natural gas property interests,
including potential application
of depletion deductions and rules applicable to production payment transactions.
The tax characterization
of any particular VPP interest will depend on its specific structure and on
applicable law, and prospective
investors should consult their own tax advisors regarding the tax consequences
of the Company's
activities.

ADDITIONAL INFORMATION

We have filed with the SEC a Regulation A Offering Statement on Form 1-A under
the Securities Act of
1933, as amended, with respect to the Shares offered hereby. This Offering
Circular, which constitutes a
part of the Offering Statement, does not contain all of the information set
forth in the Offering Statement
or the exhibits and schedules filed therewith. For further information about us
and the Shares offered
hereby, we refer you to the Offering Statement and the exhibits and schedules
filed therewith. Statements
contained in this Offering Circular regarding the contents of any contract or
other document that is filed
as an exhibit to the Offering Statement are not necessarily complete, and each
such statement is qualified
in all respects by reference to the full text of such contract or other document
filed as an exhibit to the
Offering Statement. The Company is conducting this Offering pursuant to Tier 1
of Regulation A and, as
a Tier 1 issuer, will not be subject to the periodic and current reporting
requirements of the Securities
Exchange Act of 1934, as amended, as a result of this Offering. The Company will
comply with all
reporting and filing obligations applicable to Tier 1 Regulation A issuers,
including the filing of a Form
1-Z exit report following termination or completion of the Offering, and any
reporting required by the

=== Page 32 ===

states in which the Offering is qualified. The SEC maintains an Internet website
that contains the Offering
Statement and other information that issuers file electronically with the SEC.
The address of this site is
www.sec.gov.

FINANCIALS

The Company is privately held and is conducting this Offering pursuant to Tier 1
of Regulation A, which
permits the inclusion of unaudited financial statements prepared in accordance
with U.S. generally
accepted accounting principles ("GAAP"). The financial statements that follow
are unaudited. The
Company will obtain reviewed or audited financial statements only if and when
required by applicable
law, regulation, or determination of the Board of Directors.

VPP GAS, Inc
Balance Sheet
STATEMENTS ARE UNAUDITED

As of
May 1, 2026
(Inception)
ASSETS

Current Assets
Cash and equivalents $0
-
Other receivable -
Total Current Assets -

Other Assets
Investment in equity -
Total Assets $ -

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities
Accounts payable and accrued expense $0
$
Total current liabilities 0

Non-Current liabilities
Notes payable - related parties -

=== Page 33 ===

Accrued interest -
$
Total Liabilities 0

Stockholders' equity
$
Common Stock and APIC 10,000
Stock subscription receivable -
$
Retained earnings (10,000)
$
Total stockholders' equity 0

Total liabilities and stockholders' equity $0

F-3

VPP GAS, Inc
Statement of Operations
Thru May 1, 2026
STATEMENT IS UNAUDITED

Revenue $ -
-

Operating Expenses 10,000

Total operating expenses 10,000

Net operating loss -10,000

Other Income / (Expenses)
Interest income -
Interest expense -
Total other income -
Net loss before taxes -

Provision for taxes -
Net loss $ -10,000

F-4

=== Page 34 ===

VPP GAS, Inc.
Statements of Stockholders' Equity
STATEMENT IS UNAUDITED

Stock
subscriptio
Common Stock n Retained
Amount
Shares ($) receivable earnings Total

Balance as of
May 1, 2026
(Inception) 1,000 $10,000 $ $10,000

Net loss $(10,000) $(10,000)
Ending Balance 1,000 $10,000 $(10,000) 0

F-5

VPP GAS, Inc.
Statements of Cash flows
STATEMENT IS UNAUDITED

May 1, 2026 (At Inception)

Net loss $($10,000 )
Cash flows from operating activities

=== Page 35 ===

Changes in operating assets and liabilities:
Net cash used in operating activities ($10,000)

Cash flows from investing activities
Note receivable - related party -
Net cash used in investing activities -

Cash flows from financing activities
Stock issuance $10,000
Notes payable - related parties -
Net cash provided by financing activities $10,000

Net change in cash -
Cash at beginning of period 0
Cash at end of period $0

NOTE 1: BUSINESS

VPP GAS, Inc.'s mission is to acquire discounted volumetric production payment
interests in natural gas
assets and structure those interests into standardized, financeable cash flow
streams. This strategic
approach mitigates the operational and exploration risks associated with direct
natural gas development
by leveraging the operational expertise of producer counterparties. VPP GAS's
innovative model
addresses significant pain points in upstream finance for producers needing
upfront liquidity, while
offering investors structured exposure to contracted natural gas cash flows.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company recognizes revenue from its VPP-related activities when the
performance obligations under
each sales arrangement are satisfied and control of the natural gas (or proceeds
therefrom) is transferred to
the customer or counterparty, consistent with Generally Accepted Accounting
Principles (GAAP).
Revenue is measured based on the transaction price expected to be received from
customers. The
Company follows the guidance provided under ASC 606 for revenue recognition,
which aligns revenue
with the satisfaction of contractual performance obligations.

The Company also complies with GAAP in its accounting for natural gas property
interests and follows
applicable principles for the initial recognition and subsequent measurement of
VPP interests, including
capitalization of acquisition costs, depletion or amortization where
appropriate, and impairment testing as
required.

For tax purposes, the Company follows Internal Revenue Code guidelines
applicable to natural gas
property interests and structured energy transactions, and adheres to applicable
federal and state tax laws.

The accompanying financial statements of VPP GAS, Inc. have been prepared by our
internal accountant
in accordance with accounting principles generally accepted in the United States
of America ("GAAP")
and the rules of the Securities and Exchange Commission ("SEC"). In the opinion
of management, the
statements represent a fair presentation of financial position presented have
been reflected herein.

Revenue Recognition

=== Page 36 ===

The Company had no revenue since incorporation. Revenue shall commence upon the
closing and
performance of the targeted VPP interests.

The Company intends to derive its revenue primarily from the realization of
contracted natural gas
volumes under VPP interests, including direct sales of physical gas, financial
settlement, and assignment
of cash flow streams.

The Company has adopted Accounting Standards Update (ASU) 2014-09, Revenue from
Contracts with
Customers, Topic 606, along with all subsequent ASUs that modified ASC 606. The
implementation of
this new standard had no material impact on the measurement or recognition of
revenue for the current or
prior periods presented. Contracts are valued at agreed pricing terms at
inception, which may include
fixed pricing, indexed pricing, or other variable consideration components
addressed under ASC 606. In
applying judgment, the Company considers customer expectations of performance,
materiality, and the
core principles of Accounting Standards Codification ("ASC") Topic 606, Revenue
from Contracts with
Customers.

The Company recognizes revenue from any participation or origination fees under
ASC 606 at a point in
time when the right to consideration becomes unconditional and the Company has
no remaining
performance obligations. Generally, the Company invoices customers for such fees
once these conditions
are met.

Income Taxes

The Company accounts for income taxes under the provisions of ASC 740 Accounting
for Income Taxes,
which requires a company to first determine whether it is more likely than not
(which is defined as a
likelihood of more than fifty percent) that a tax position will be sustained
based on its technical merits as
of the reporting date, assuming that taxing authorities will examine the
position and have full knowledge
of all relevant information. A tax position that meets this more likely than not
threshold is then measured
and recognized at the largest amount of benefit that is greater than fifty
percent likely to be realized upon
effective settlement with a taxing authority.

Deferred income taxes are recognized for the tax consequences related to
temporary differences between
the carrying amounts of assets and liabilities for financial reporting purposes
and the amounts used for tax
purposes at each year-end, based on enacted tax laws and statutory tax rates
applicable to the periods in
which these differences are expected to affect taxable income. Deferred income
taxes are also recognized
for carryforward losses that can be utilized to offset future taxable income. A
valuation allowance is
recognized when, based on the weight of all available evidence, it is considered
more likely than not that
all, or some portion, of the net deferred tax assets will not be realized.

The Company evaluates its valuation allowance requirements based on projected
future operations,
including the expected performance of its VPP interests. When circumstances
change and lead to a shift
in management's judgment about the recoverability of deferred tax assets, the
impact of the change on the
valuation allowance is reflected in current income. Income tax expense is
comprised of the sum of current
income tax plus the change in deferred tax assets and liabilities.

Earnings (loss) Per Share

Basic earnings (loss) per common share is computed based on the weighted average
number of shares of
all classes of common stock outstanding during the period. Diluted earnings per
common share is

=== Page 37 ===

computed based on the weighted average number of common shares outstanding
during the period
increased, when applicable, by dilutive common stock equivalents. When the
Company has a net loss,
dilutive common stock equivalents are not included as they would be anti-
dilutive.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740):
Simplifying the
Accounting for Income Taxes, which is part of the FASB's initiative to reduce
complexity in accounting
standards. The ASU eliminates certain exceptions to the general principles of
ASC 740, Income Taxes,
and simplifies income tax accounting in several areas. The standard is effective
for fiscal periods
beginning after December 15, 2020, with early adoption permitted. The Company
has adopted this ASU.

The Company does not believe that there are any other new accounting
pronouncements that have been
issued that might have a material impact on its financial position or results of
operations.

NOTE 3: SUBSEQUENT EVENTS

In preparing these financial statements, management has evaluated events and
transactions for potential
recognition or disclosure through the date of this Offering Circular.

The Company is not aware of any events or transactions that would impact the
financial statements.

NOTE 4: LIQUIDITY AND GOING CONCERN

The Company has been established for the benefit of potential investors with the
intent to acquire VPP
interests in producing natural gas assets.

The Company has evaluated its ability to continue as a going concern in
accordance with ASC 205-40-50.
As of the date of this Offering Circular, the Company reported no cash and no
operations. In light of this,
management acknowledges that there are significant risks regarding the Company's
ability to meet its
obligations over the next 12 months. However, management is actively seeking
financing through this
offering and other capital sources, such as related party transactions and
institutional funding, to ensure
the Company can continue its operations. Without sufficient funding from the
offering or alternative
financing sources, the Company may face difficulties in sustaining its
operations as a going concern.

Legal Proceedings

The Company is not presently a party to any legal proceedings.

SIGNATURES

Pursuant to the requirements of Regulation A, the issuer certifies that it has
reasonable grounds to believe
that it meets all of the requirements for filing on Form 1-A and has duly caused
this offering statement to
be signed on its behalf by the undersigned, thereunto duly authorized, in
Lighthouse Point, Florida on the
date set forth below.

VPP GAS, Inc.

By: /s/ Stephen H. Watkins, Chairman

=== Page 38 ===

=== Page 39 ===

By-Laws

BY-LAWS OF VPP GAS, Inc.

ARTICLE I, OFFICES

Section 1. The registered office of VPP GAS, Inc. (the "Corporation") shall be
in the City of Lighthouse
Point, County of Broward, State of Florida. The Corporation may also have
offices at such other places
both within and outside the State of Florida as the Board of Directors may from
time to time determine or
the business of the Corporation may require.

ARTICLE II, STOCKHOLDERS

Section 1. Time and Place of Meetings. All meetings of the stockholders for the
election of directors or
for any other purpose shall be held at such time and place, within or without
the State of Florida, as shall
be designated by the Board of Directors. In the absence of any such designation
by the Board of
Directors, each such meeting shall be held at the principal office of the
Corporation.

Section 2. Annual Meetings. An annual meeting of stockholders shall be held for
the purpose of electing
Directors and transacting such other business as may properly be brought before
the meeting. The date of
the annual meeting shall be determined by the Board of Directors.

Section 3. Special Meetings. Special meetings of the stockholders, for any
purpose or purposes, unless
otherwise prescribed by law, may be called by the Chairman of the Board and
shall be called by the
Secretary at the direction of a majority of the Board of Directors, or at the
request in writing of
stockholders owning a majority in amount of the entire capital stock of the
Corporation issued and
outstanding and entitled to vote.

Section 4. Notice of Meetings. Written notice of each meeting of the
stockholders stating the place, date
and time of the meeting shall be given not less than ten nor more than sixty
days before the date of the
meeting, to each stockholder entitled to vote at such meeting. The notice of any
special meeting of
stockholders shall state the purpose or purposes for which the meeting is
called.

Section 5. Quorum. The holders of a majority of the stock issued and outstanding
and entitled to vote
thereat, present in person or represented by proxy, shall constitute a quorum at
all meetings of the
stockholders for the transaction of business, except as otherwise provided by
law or by the Certificate of
Incorporation or these By-Laws.

Section 6. Voting. At all meetings of the stockholders, each stockholder
entitled to vote thereat shall be
entitled to vote, in person or by proxy, the shares of voting stock owned by
such stockholder of record on
the record date for the meeting. When a quorum is present or represented at any
meeting, the vote of the
holders of a majority of the stock having voting power present in person or
represented by proxy shall
decide any question brought before such meeting, unless the question is one upon
which, by express
provision of law or of the Certificate of Incorporation, a different vote is
required.

Section 7. Informal Action By Stockholders. Any action required to be taken at a
meeting of the
stockholders may be taken without a meeting, without prior notice and without a
vote, if a consent or
consents in writing, setting forth the action so taken, shall be signed by the
holders of stock entitled to

=== Page 40 ===

vote on such matter or matters having not less than the minimum number of votes
that would be
necessary to authorize or take such action at a meeting at which all shares
entitled to vote on such matter
or matters were present and voted.

ARTICLE III, DIRECTORS

Section 1. General Powers. The business and affairs of the Corporation shall be
managed and controlled
by or under the direction of a Board of Directors, which may exercise all such
powers of the Corporation
and do all such lawful acts and things as are not by law or by the Certificate
of Incorporation or by these
By-Laws directed or required to be exercised or done by the stockholders.

Section 2. Number, Qualification and Tenure. The Board of Directors shall
consist of not less than one (1)
and not more than ten (10) members. Within the limits above specified, the
number of Directors shall be
determined from time to time by resolution of the Board of Directors. The
Directors shall be elected at the
annual meeting of the stockholders, and each Director elected shall hold office
until his or her successor is
elected and qualified or until his or her earlier resignation or removal.
Directors need not be stockholders.

Section 3. Vacancies. Vacancies and newly created directorships resulting from
any increase in the
number of directors may be filled by a majority of the Directors then in office,
though less than a quorum,
and each Director so chosen shall hold office until his or her successor is
elected and qualified or until his
or her earlier resignation or removal.

Section 4. Place of Meetings. The Board of Directors may hold meetings, both
regular and special, either
within or without the State of Florida.

Section 5. Regular Meetings. The Board of Directors shall hold a regular
meeting, to be known as the
annual meeting, immediately following each annual meeting of the stockholders.
Other regular meetings
of the Board of Directors shall be held at such time and at such place as shall
from time to time be
determined by the Board.

Section 6. Special Meetings. Special meetings of the Board may be called by the
Chairman of the Board.
Special meetings shall be called by the Secretary on the written request of any
two Directors.

Section 7. Quorum. At all meetings of the Board, a minimum of two Directors
shall constitute a quorum
for the transaction of business, and the act of a majority of the Directors
present at any meeting at which
there is a quorum shall be the act of the Board of Directors, except as may be
otherwise specifically
provided by law.

Section 8. Action without Meeting. Unless otherwise restricted by the
Certificate of Incorporation or these
By-Laws, any action required or permitted to be taken at any meeting of the
Board of Directors or of any
committee thereof may be taken without a meeting, if all members of the Board or
committee, as the case
may be, consent thereto in writing, and the writing or writings are filed with
the minutes of proceedings of
the Board or committee.

Section 9. Attendance by Telephone. Members of the Board of Directors, or of any
committee designated
by the Board of Directors, may participate in a meeting of the Board of
Directors, or any committee, by
means of conference telephone or similar communications equipment by means of
which all persons
participating in the meeting can hear each other, and such participation in a
meeting shall constitute
presence in person at the meeting.

=== Page 41 ===

Section 10. Compensation. The Board of Directors shall have the authority to fix
the compensation of
Directors, which may include their expenses, if any, of attendance at each
meeting of the Board of
Directors or of a committee.

ARTICLE IV, OFFICERS

Section 1. Enumeration. The officers of the Corporation shall be chosen by the
Board of Directors and
shall be a President and a Secretary. The Board of Directors may also elect a
Chairman of the Board, one
or more Vice Presidents, a Treasurer, one or more Assistant Secretaries, one or
more Assistant Treasurers
and such other officers and agents as it shall deem appropriate. Any number of
offices may be held by the
same person.

Section 2. Term of Office. The officers of the Corporation shall be elected at
the annual meeting of the
Board of Directors and shall hold office until their successors are elected and
qualified. Any officer
elected or appointed by the Board of Directors may be removed at any time by the
Board of Directors.

Section 3. Chairman of the Board. The Chairman of the Board, when elected, shall
have general
supervision, direction and control of the business and affairs of the
Corporation, subject to the control of
the Board of Directors, shall preside at meetings of stockholders and shall have
such other functions,
authority and duties as customarily appertain to the office of the chief
executive of a business corporation
or as may be prescribed by the Board of Directors.

Section 4. President. During any period when there shall be an office of
Chairman of the Board, the
President shall be the chief operating officer of the Corporation and shall have
such functions, authority
and duties as may be prescribed by the Board of Directors or the Chairman of the
Board. During any
period when there shall not be an office of Chairman of the Board, the President
shall be the chief
executive officer of the Corporation.

Section 5. Secretary. The Secretary shall keep a record of all proceedings of
the stockholders of the
Corporation and of the Board of Directors, and shall perform like duties for the
standing committees
when required. The Secretary shall give, or cause to be given, notice, if any,
of all meetings of the
stockholders and shall perform such other duties as may be prescribed by the
Board of Directors, the
Chairman of the Board or the President.

ARTICLE V, CERTIFICATES OF STOCK

Section 1. Form. The shares of the Corporation shall be represented by
certificates in the form approved
by the Secretary; provided, however, that the Board of Directors may provide by
resolution or resolutions
that some or all of any or all classes or series of the Corporation's stock
shall be uncertificated shares.

Section 2. Transfer. Upon surrender to the Corporation or the transfer agent of
the Corporation of a
certificate for shares duly endorsed or accompanied by proper evidence of
succession, assignment or
authority to transfer, it shall be the duty of the Corporation to issue a new
certificate of stock or
uncertificated shares in place of any certificate theretofore issued by the
Corporation to the person entitled
thereto, cancel the old certificate and record the transaction on its books.

Section 3. Replacement. In case of the loss, destruction or theft of a
certificate for any stock of the
Corporation, a new certificate of stock or uncertificated shares in place of any
certificate theretofore

=== Page 42 ===

issued by the Corporation may be issued upon satisfactory proof of such loss,
destruction or theft and
upon such terms as the Board of Directors may prescribe.

ARTICLE VI, INDEMNIFICATION OF DIRECTORS AND OFFICERS

Section 1. The Corporation shall indemnify, in accordance with and to the full
extent now or hereafter
permitted by law, any person who was or is a party or is threatened to be made a
party to any threatened,
pending or completed action, suit or proceeding, whether civil, criminal,
administrative or investigative,
by reason of the fact that such person is or was a director, officer, employee
or agent of the Corporation,
or is or was serving at the written request of the Corporation as a director,
officer, employee or agent of
another corporation, partnership, joint venture, trust or other enterprise,
against any liabilities, expenses,
judgments, fines and amounts paid in settlement actually and reasonably incurred
by such person in
connection with such action, suit or proceeding.

Section 2. Expenses incurred in defending a civil or criminal action, suit or
proceeding shall be paid by
the Corporation in advance of the final disposition of such action, suit or
proceeding upon receipt of an
undertaking by or on behalf of the director, officer, employee or agent to repay
such amount if it shall
ultimately be determined that such director, officer, employee or agent is not
entitled to be indemnified by
the Corporation.

Section 3. The indemnification provided by this article shall not be deemed
exclusive of any other rights
to which those indemnified may be entitled under any law, by-law, agreement,
vote of stockholders or
disinterested directors or otherwise.

Section 4. The Corporation may purchase and maintain insurance on behalf of any
person who is or was a
director, officer, employee or agent of the Corporation against any liability
asserted against such person
and incurred by such person in any such capacity.

ARTICLE VII, GENERAL PROVISIONS

Section 1. Fiscal Year. The fiscal year of the Corporation shall be fixed by
resolution of the Board of
Directors.

Section 2. Corporation Seal. The corporate seal, if any, shall be in such form
as may be approved from
time to time by the Board of Directors.

Section 3. Waiver of Notice. Whenever any notice is required to be given under
law or the provisions of
the Certificate of Incorporation or these By-Laws, a waiver thereof in writing,
signed by the person or
persons entitled to said notice, whether before or after the time stated
therein, shall be deemed equivalent
to notice.

Section 4. Books. The Corporation will maintain or cause to be maintained
separate, full and accurate
books and records of the Corporation.

=== Page 43 ===

ARTICLE VIII, AMENDMENTS

These By-Laws may be altered, amended or repealed or new By-Laws may be adopted
by the Board of
Directors. The fact that the power to amend, alter, repeal or adopt these By-
Laws has been conferred upon
the Board of Directors shall not divest the stockholders of the same powers if
granted by statute.

=== Page 44 ===

Appendix A, Terms Clarification

Term Clarification

VPP Interest A "VPP interest" is a volumetric production payment, generally a
non-
operating, non-cost-bearing interest entitling the holder to receive a
defined volume of future natural gas production (or proceeds
therefrom) from specified wells or properties, until the contracted
volumes are delivered or the contract otherwise terminates.

Underlying Asset The natural gas wells, leases, or properties from which
contracted VPP
volumes are produced and delivered. The producer counterparty
retains operational control of the underlying asset.

Producer Counterparty A natural gas producer that conveys a VPP interest to the
Company in
exchange for upfront cash. The producer continues to operate the
underlying wells and is responsible for production costs.

Delivery Point The contractually specified location, typically a gathering or
pipeline
interconnect, at which contracted volumes are delivered or measured
for purposes of settlement.

Proof of Production (POP) A defined test period during which actual production
performance is
measured against expected volumes prior to finalization of the
purchase price for a VPP interest.

=== Page 45 ===

Attachment A, Executed VPP LOI

As of the date of this Offering Circular, the Company has entered into a non-
binding framework Letter of Intent
relating to potential VPP acquisition opportunities. No definitive purchase
agreements have been executed, and any
transactions remain subject to due diligence, financing availability, reserve
review, and negotiation of final terms.

=== Page 46 ===

```

### Attached PDF Documents

**Attachment 1:** `vppgasregaFiled_2.pdf`

_No text found in this document._

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM 1-A

### REGULATION A OFFERING STATEMENT
### UNDER THE SECURITIES ACT OF 1933

### Item 1. Issuer Information

**Exact name of issuer:** VPP GAS, Inc

**Jurisdiction of Incorporation/Organization:** FL

**Year of Incorporation:** 2026

**CIK:** 0002134530

**I.R.S. Employer Identification Number:** 42-2347426

**Primary Standard Industrial Classification Code:** 1311

**Total number of full-time employees:** 1

**Total number of part-time employees:** 0

**Address of Principal Executive Offices:** 2436 North Federal Highway, —, Lighthouse Point, FL 33064

**Company Phone:** 9548566659

**Person to contact:** Stephen Howard Watkins

### Financial Statements

**Balance Sheet Information**

| Metric                                   | Amount    |
|:---|:---|
| Cash and Cash Equivalents                | $0.00     |
| Investment Securities                    | $0.00     |
| Accounts and Notes Receivable            | $0.00     |
| Property, Plant and Equipment (PP&E)     | $0.00     |
| Total Assets                             | $0.00     |
| Accounts Payable and Accrued Liabilities | $0.00     |
| Long-Term Debt                           | $0.00     |
| Total Liabilities                        | $10000.00 |
| Total Stockholders' Equity               | $10000.00 |
| Total Liabilities and Equity             | $0.00     |

**Statement of Comprehensive Income Information**

| Metric                                    | Amount   |
|:---|:---|
| Total Revenues                            | $0.00    |
| Costs and Expenses Applicable to Revenues | $0.00    |
| Depreciation and Amortization             | $0.00    |
| Net Income                                | $0.00    |
| Earnings Per Share - Basic                | 0.00     |
| Earnings Per Share - Diluted              | 0.00     |

**Auditor Information**

| Metric          | Amount                 |
|:---|:---|
| Name of Auditor | Stephen Howard Watkins |

### Outstanding Securities

| Class   |   Outstanding | CUSIP   | Publicly Traded   |
|:---|---:|:---|:---|
|  |             0 |  |  |
|  |             0 |  |  |
|  |             0 |  |  |

### Item 2. Issuer Eligibility
- [x] The issuer certifies that all of the statements in this part are true.

### Item 3. Application of Rule 262
- [x] The issuer certifies that it is not disqualified and has not been involved in any disqualifying event.

### Item 4. Summary Information Regarding the Offering

**Tier:** Tier1

**Financial Statement Status:** Unaudited

**Type of Securities Offered:** Equity (common or preferred stock)

**Is this a delayed or continuous offering?** Yes

**Was or is the offering to take place within one year after qualification?** No

**Was or is the offering to commence within two days after qualification?** No

**Is this a best efforts offering?** Yes

**Was there any solicitation of interest?** Yes

**Are there any resale securities by affiliates of the issuer?** No

**Offering Amounts**

| Description                                                     | Amount       |
|:---|:---|
| Number of securities offered                                    | 19999999     |
| Number of securities outstanding                                |  |
| Price per security                                              | $1.00        |
| Issuer's aggregate offering price                               | $19999999.00 |
| Aggregate offering price of securities held by security holders | $0.00        |
| Aggregate price of securities offered concurrently              | $0.00        |
| Total aggregate offering price                                  | $19999999.00 |

**Anticipated Fees**

| Service Provider   | Name   | Fees   |
|:---|:---|:---|
| Auditor            |  |  |
| Legal              |  |  |
| Promoters          |  |  |

**Estimated Net Proceeds to the Issuer:** —

### Item 5. Jurisdictions in Which Securities are to be Offered

FL