Tucked away on a high spur of rice terraces overlooking the Mo Chhu River, the Uma Punakha is a bijou property of only eight rooms, sleeping a maximum of twenty guests. Modelled on a traditional Bhutanese dzong, the main building is entered by a pair of traditional wooden doors. Inside the tone is more modern, though with traditional Himalayan touches, such as the swirling Buddhist murals, hand-knotted Nepali rugs on the polished wood floors, and elegant local dress of the staff, who all speak excellent English. We particularly love the spa at this property, which occupies its own separate building set amid a glade of pine trees, where you can luxuriate in a hot-stone bathtub while enjoying the sublime valley views. For greater privacy, go for one of two stand-alone villas nestled in the trees away from the main block. Considering the level of luxury and service, we think this lodge, like the rest of the Como chain, offers great value for money.

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