Listen to the waves from these cute but no-frills open-air bungalows (with unreliable power and mosquito nets) in the shaded grounds (also a campsite) of this community-run guesthouse; 25% of profits go to national park projects. There's a mandi bathroom block (made up of large basins which you use to rinse yourself and flush the squat toilet), simple meals are served in a central hut and basic supplies are usually available.
The Tutuala community shares the running of Valu Sere. Different groups run it each week, which makes booking ahead difficult. You can also purchase fish from the local fishers (US$15) for them to cook, but don't rely on this.