Caracola Investor Prospectus

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Caracola Beach Resort Isla Margarita


Contents 3

Why do we recommend investing in the Caribbean?

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What the experts are saying about the Caribbean

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Why do we suggest investing in Isla Margarita?

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Our Promise

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Investment Overview

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Why invest in Isla Margarita?

18

Why invest in the Caracola Beach Resort?

28

Floor Plans for Apartments

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How to invest in Caracola Beach Resort

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The Deal Fractional Ownership SIPP Compliant Isla Margarita The Developer

Location Economy Industry Tourism Sports

Development Resort Facilities Specifications Project Team Payment Schedule Return on investment Management Company

Intelligent Property Network’s Service Ownership through an American LLC Further costs and information Next Steps

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Why do we recommend investing in the Caribbean? Whether you are buying an investment property or going on holiday in any one of the multitude of fabulous tropical islands the Caribbean has to offer, you will more than likely consider it to be a dream destination. You are guaranteed glorious sandy beaches, stunning scenery and of course, months of never ending sunshine. This, coupled with a relaxed and laid back lifestyle, a world away from the UK experience; mean that the appeal and fascination of the Caribbean can only increase. The good news for investors is that owning a slice of tropical paradise is no longer the enclave of the super rich. The various governments of the region are actively encouraging overseas property investment, so buying property in the Caribbean is easier and more affordable than ever before. The legal requirements on buying property in the Caribbean do vary from country to country but on the whole it is considered relatively stress free.

So in a nutshell why do we like the Caribbean… • It’s a year round tourist destination • The island has high occupancy rates & excellent rental yields • Tax benefits for investors • An established tourist market – more than 12 million stay-over tourist arrivals & 6 million cruise ship arrivals in 2007 • The number of tourists expected to double in next 15 years • A recent article published by the Independent suggested that buying property in the Caribbean was becoming a favourite with investors, as more and more of us are looking further a field for investment property. • In September 2006, 41,000 people in the UK made search engine enquiries using the keywords ‘property for sale in Bulgaria’, yet only 1,500 searched using the keywords ‘property for sale in the Caribbean’. • Worldwide, there were only 3,250 searches using the keywords ‘rental properties in Bulgaria’ and a staggering 6,500,000 searched using the keywords ‘rental properties in the Caribbean.’ A significant supply versus demand statistic.

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What the experts are saying about the Caribbean A recent article published by the Independent suggested that buying property in the Caribbean was becoming a favourite with investors, as more and more of us are looking further a field for investment property.

“as signs of a financial market recovery appear, we project that high net worth individuals will likely return to their pursuit of high returns, particularly in emerging frontier markets such as the Caribbean” Robert McCann - President of Global Wealth management for Merrill Lynch

“The strongest growth was being demonstrated in the emerging economies...with a second streak of strong growth in second home hot spots in the Caribbean” Liam Bailey, Head of Residential Research Knight Frank

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Why do we suggest investing in Isla Margarita • Property ownership is freehold • Good accessibility, particularly from Europe, South America and the US • Good Infrastructure – International airport & developed road systems • Extremely tax efficient purchase methods • Ability to purchase property through a company with no purchase costs • Visitor numbers reached 2.3 million in 2007 (up from 2m in 2006 and 1.5m in 2005) • Capital growth was pitched at 32% in Isla Margarita in 2006 and the island is 85% undeveloped. • Average year-round hotel occupancy of 70% thanks to the presence of both domestic and international tourist markets • Consistently strong economic growth:- Average GDP increase of 11.3% per year between 2004-07

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In conclusion, for an investor looking at a market where there is already an incredibly strong, oil rich and proven economy and yet where there are emerging economic sectors of equal potential, Isla Margarita is quite possibly unrivalled.

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Our Promise At IPN we look to identify genuine investment opportunities as opposed to following the crowd to every emerging market. We only work with the most reputable developers and prioritise our customers investment returns above all else. We assess numerous opportunities across the globe each and every month, conducting a thorough analysis on each opportunity to determine its suitability and how potentially profitable it can be to our customers. Once we identify a potential opportunity we will conduct thorough due diligence on the location and the developer but above all we assess the overall security and legality of the project and the deal. In every prospectus we aim to go further than just detailing the financials and facilities, we include comprehensive information about the location, the team behind the development and any macroeconomic influences that could affect the project going forward.

We’re also unique in the fact that we make ALL of our due diligence available to our customers, so you are completely informed every step of the way.

“Our number one priority is to achieve the best possible returns for our investors.�

Any investment you make can be a daunting experience, so we have a strategic and disciplined approach to assessing all external factors and risks associated with investment in these sorts of opportunities. We believe that the measurement and management of risk is an integral part of deciding whether to invest in a project or not. If the results fall short of our high expectations, we always walk away. To ensure that our interests are completely aligned with those of our customers, we co-invest in a large majority of the projects we recommend. Therefore you can be assured that our primary goal is to maximise wealth creation and minimise risk. We pride ourselves on identifying emerging opportunities, in turn generating wealth without boundaries for each of our customers.

As a member of AIPP (Association of International Property Professionals), we are very committed to ensuring that the industry maintains the highest levels of honesty and integrity. We have voluntarily signed up to follow the AIPP Code of Conduct; this is as an illustration of our commitment to the high standards we have set ourselves in all our work. For further information on the AIPP visit www.aipp.co.uk

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Investment Overview The Deal Fractional Ownership SIPP Compliant Isla Margarita The Development


The Deal 10 year rental guarantee - 7% Net

The rental guarantee is being offered by the Geneva Hospitality Group, a premium hotel management company with an established presence in the US. The return will be paid in arrears every 6 months and is 100% guaranteed at a minimum of 7% net for the 10 year term, rising to 8.25% after year 5 is above 75% occupancy is achieved.

Tax efficient purchasing method

Buying a property in Isla Margarita usually means very high purchase and resale taxes. However, along with our partners Powerscourt LLC, we have come up with a fantastic tax efficient method of purchasing through a company structure to avoid purchase and sale related costs. A more thorough explanation of this purchase method is in the ‘How To Invest In Caracola Beach Resort’.

Rental Income - Guaranteed by a Fidelity Bond, Issued by Chubb Insurance

Chubb insurance (one of the largest insurance companies in the world) will honour your agreement and make payments within the terms of the lease, in the unlikely event that the hotel operators were not able to honour their commitment. This insurance policy is to the tune of €100million to cover all eventualities.

Optional 28 days personal useage per annum

As part of the purchase you have a personal allowance of 28 day’s usage per year. This can be used by you, your friends or family or it could even be leased back to the hotel. The only stipulation is that your usage is outside of peak holiday periods.

is a 5* resort and will be maintained as such - no matter what the cost).

Only €3000 to reserve

The reservation needs to be made in Euros and can be paid by bank transfer.

Rental Reviews - Every 5 Years

Although the initial rental guarantee is for 10 years, if the hotel achieve occupancy levels of 75% or more by year 5 the rental guarantee will be increased to 8.25% for the following 5 years. If the occupancy is less than 75% the rental guarantee will still stay fixed at 7% for the remaining 5 years.

Fractional Ownership of 25% available

The advantage of Caracola Beach Resort is that you can still have the same return but for a fraction of the price. Fractions of 25% are available at Caracola Beach Resort with the same 10 year rental guarantee and with 1 weeks usage allowance per fraction. You can purchase 1, 2, 3 or 4 fractions and there is an ownership group created per property that means you can sell your fraction at any time.

Ten Year Rental Contract Renewable for Further 10 Years

Once the first 10 year rental guarantee has expired you will have the option of renewing your contract with the same hotel operator for a further 10 years.

Low Entry Level Launch Prices Prices start from just €79,000.

No Maintenance Fees, No Management Fees, No Service Charges This is a completely hands off investment! Once the hotel management company leases your apartment, they will not require any involvement or money from you during the term of the lease. It is also worth mentioning that as part of the lease agreement, the hotel must replace furniture and fixtures and fittings, as wear and tear dictate. (this

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Fractional Ownership Overview of Fractional

You may purchase a 25% share in a property at the Caracola Beach Resort for â‚Ź25,000 There is a 10-year guaranteed rental return of 7% NET rising to 8.25% You may invest through a UK SIPP (Self Invested Personal Pension) or through an Irish Self-Managed Pension The payment for a 25% Fraction is 25% of the list price

Growing Popularity

Investing in property through fractional purchase has become increasingly popular in recent years. It was pioneered in the USA, but has become common also for UK and European Investors. The advantage is that it enables Investors to invest a much smaller amount in a particular property, which in turn makes it easier for them to have a balanced portfolio of different types of investment.

Present Financial Climate

In the present financial and economic climate, fractional ownership becomes especially attractive. People need to put their money somewhere; and every type of asset has risks that are difficult to assess.

Even cash is risky, with highly volatile exchange rates, and with continuing uncertanties surrounding banks and inflation. So spreading money between different asset classes is the wisest policy. Investing relatively small amounts in particular properties in different locations is an excellent way of enacting this policy.

Investing in Margarita

Global tourism will undoubtedly decline while the recession lasts. So people will be looking for economical destinations that provide a degree of luxury. Margarita is close to North America, so access is relatively cheap and prices are very low compared with other Caribbean islands. Thus it is an excellent place to invest in fractional tourism.

Rental Income

The operator of Caracola, Geneva Hospitality Group, one of the major US operators of condominium hotels. They have guaranteed an income of 7% of the price paid for the property, rising after 5 years to 8.25% providing the occupancy rate is above 75%. Thus throughout your period of ownership you will enjoy a healthy return on your investment; with capital appreciation on the property itself.

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Fractional Ownership Buying your Fraction

Each fraction represents 25% ownership of a property at Caracola. Thus you wil hold 25% shares of the offshore limited company that owns the property.

Discount and Reserve

Price of Fractions

The payment of 25% fraction is 25% of the list price of the property purchased as a whole. So unlike a lot of investments there is no premium for buying fractions.

Since the developer is receiving the whole sum for the property at the outset, rather than receiving instalments, the price paid by Fractional Owners is 10% lower than the price paid by those purhcasing properties as a whole. This discount is set aside on behalf of the Ownership Group as to resrve to cover costs of administering the Ownership Group and eventual refurbishment of the property. This ensures fractional owners are unlikely to be asked for any additional payments.

Ownership Group and Agent

Usage of your Fraction

As a Fractional Owner you will be a member of the Ownership Group that owns the property. The Ownership Group will have a professional agent who will undertake all the administrative tasks on your behalf.

Owners of properties have the right to use the property without paying rent for 4 weeks per year. Thus each fractional owner will have the right to use it without paying rent for one week per year per Fraction. If you purchase through a pension you will waive your right to usage.

Sale of your Fraction

You may sell your fraction at any time.

Further details on Fractional Ownership can be emailed on request.

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SIPP & SSAS Pension Scheme Compliant A key feature of the British and Irish pension schemes (SIPP, SSAS and ARFs) is your ability to identify and acquire your own choice of investments. These schemes allow you to use your own market knowledge and contacts to access unique opportunities and significantly enhance your retirement assets. In a nutshell you can use your pension fund to purchase a property at The Caracola Beach & Spa Resort. The benefits of doing so are many, a few are listed below:

Tax Relief on 15 – 40% of your Gross Personal Income Annually

Your SIPP Provider can reclaim on your behalf, tax relief on any monies you wish to invest. For example, if you currently pay the standard rate of income tax (which is 20%) if you want to put £10,000 into your pension fund you only have to contribute £7800, the other £1200 will be reclaimed from the state.

No Income Tax on your Property Income There is no income tax payable on the income received from your property if the property is held within a pension fund.

No Capital Gains Tax

There is currently no Capital Gains Tax on the increase in the value of assets in the pension fund when they are sold.

Your Pension Fund will grow by 7% per annum

If your pension fund has enough capital to purchase the property outright, without CONSIDERING capital appreciation, your SIPP will increase by 7% per year for the next 10 years GUARANTEED.

Advantages for the self employed.

If an owner director makes £200,000 net profit in any given year and decides to pay himself a wage of £100,000 and leave £100,000 in the business, if he/ she wants to invest the maximum amount possible into their pension fund it would break down as follows: • £30,000 from the £100,000 income can be placed into the pension fund. • For every £1 taken as income (in this case £100,000) the government allow you £1 from your company profits to be placed into your SIPP. Therefore (taking the example above), if the Owner/ Director decides to take full advantage of this maximum allowance the £200,000 would be split as follows: • £70,000 to be taxed income. • £130,000 into the pension fund tax free.

A more detailed explanation of SIPPs can be emailed on request.

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Isla Margarita Isla Margarita, known as the “Pearl of the Caribbean” is the most developed of three islands which form the state of Nueva Esparta. Although situated within the Caribbean, Isla Margarita is not in the hurricane belt. Its’ natural beauty, location and tropical climate make the island an increasingly popular tourist destination. The island itself is currently experiencing rapidly expanding tourism and real estate sectors, where annual investment returns from property are currently reaching double digits! To secure this rate of growth, significant effort has been made by the government to provide incentives for investors. In 1999, a law was passed by the government allowing foreign ownership of property on the Island. Essentially, any property you purchase on Isla Margarita is fully secured freehold real estate. Last year, the president of Veneuzela, Hugo Chávez committed to creating a transparent environment

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where overseas investors can benefit from the growing strength, attraction and appeal of the nation. Only 15% of Margarita has currently been developed, yet tourist figures have increased by 40% over the last two years. With a US$350 million Formula One Circuit complete with Race Academy poised for construction, premier golf courses, a Nikki Beach and perfect conditions for kitesurfing, windsurfing, sailing and scuba diving, its easy to see why Isla Margarita is catching the eye of the global tourist market, with 2.3 million arrivals in 2007 alone.

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The Development The Caracola Beach & Spa Resort comprises of 1244 apartments and duplexes spread over 15 floors, overlooking the stunning Caracola Beach, on the eastern fringes of the island’s main town, Porlamar. With four different floor plans to choose from, populated across three blocks, the apartments vary in size from 58.5m2* to 125.8m2*, nearly all with their own sea facing terrace. Construction will be to the highest standard in accordance with stringent building regulations and comes with a 10 year building guarantee. Each apartment will have a fully fitted kitchen (including white goods) as well as climate control air conditioning systems and all other furniture**. All bathrooms will be fitted out with Roca or equivalent

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quality sanitary ware. The development will also have plenty of semi-covered parking. The project is designed to be very eco-sensitive with the use of two layers of bricks with foam insulation, combined with double glazed windows, which make for a thermally efficient environment. Caracola’s high standards of construction will set the benchmark for others to follow. *Including terraces ** includes all furniture and fittings required by Geneva Hospitality to enter the rental pool

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Why invest in Isla Margarita Location Economy Industry Tourism Sports Local Attractions


Why invest in Isla Margarita Location

Tourism Isla Margarita currently has average year-round hotel occupancy of 70% thanks to the presence of both domestic and international markets. It’s only in the last couple of years that the island has been available to the global tourist market. With tropical forests, exotic wildlife, verdant plantations, delicious local cuisine, stunning beaches and a plethora of activities, Isla Margarita is the ultimate vacation paradise. According to the latest figures from the World Travel and Tourism Council, the government investment into the development of a sustainable tourism sector is paying off. The average annual increase in tourism numbers is already at 11.7% this year and is projected to rise to an astonishing 13% in 2009.

Economy & Industry The economy of Isla Margarita is flourishing and the nation as a whole is seeing its economy go from strength to strength on the back of the abundant oil reserves from their neighbouring country, Venezuela. Venezuela is one of the top 10 oil producing nations in the world and its financial strengths are increasing continually as oil prices rise – and at the same time, the island’s government is working hard to lessen the nation’s overall reliance and dependence on oil for the longer term. Isla Margarita itself has a consistently strong economic growth with an average GDP increase of 11.3% per year between 2004 and 2007.

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Why invest in Isla Margarita The weather Isla Margarita enjoyed 344 days of sunshine in 2007, with over 94% of the days achieving 6 hours of sunshine or more. There have been years when the island had no measurable rain for several months. The daytime temperature averages at 30°C (86°F) and the nights are never below 20°C (68°F).

Island Details

Isla Margarita measures 55kmEast to West and 22km North to South.It has a dramatic mountainous terrain, populated with lush flora and fauna ascending to over 1000 metres above sea level.

A major plus point for the island is that it lies outside of the hurricane belt that traditionally affects many parts of the Caribbean, it also has no “traditional” rainy season, making it a truly all year round leisure destination.

Very low cost of living

Isla Margarita is a duty free country and the cost of living is remarkably low. Venezuela is the only country where petrol is cheaper than water, a 4 x 4 petrol tank can be filled for just £1.55 and a meal for two costs just £6. With Isla Margarita situated just off the coast of Venezuela it benefits from their extremely low cost of living.

Beaches

The best beaches on Margarita run along the North and East Cape like a string of pearls. There are at least 50 unique and magnificent beaches occupying 106 miles of the coastline. Isla Margaritas’ beaches are not over-crowded, even at peak season, so those of you who prefer a more isolated and private beach will not have to look too far.

Out of hurricane belt

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Why invest in Isla Margarita Sports

Horse Riding

Golf

Golf lovers will be very impressed by the standard of facilities on offer at the par 70 Isla Bonita 18 hole golf course, just a short distance from Caracola beach resort. The course commands breathtaking sea views and is open all year round. If you wish to play, you may hire clubs, caddies and after an enjoyable round you can relax in the clubhouse bar where refreshments and food are readily available.

Hiking

If hiking is more your style, you will definitely want to explore Isla Margarita’s numerous parks. The diverse conditions on the island allow you to explore mountain rainforests one day and sand flats the next.

For a different kind of adventure, you may wish to explore the “Peninsula of Macanao” on horseback. If beaches are more appealing, then you can trek along the shores of Paraguito and Ascunsion Beaches.

Shopping

Isla Margarita is a duty-free zone offering a variety of shopping opportunities and exceptional value. Prices are 30% - 40% lower than the UK. The more discerning shopper will be pleased at the extensive choice of designer clothes, jewellery and perfumes. Brands such as, Cartier, Tiffany’s, Hugo Boss, Dolce & Gabbana and Breitling can be found at a fraction of the normal price.

Windsurfing

Isla Margarita is famous among windsurfers throughout the world. With its strong, consistent wind, warm water, and temperature, it’s not surprising that Isla Margarita hosts professional windsurfing competitions each year.

Scuba Diving & Snorkeling

Isla Margarita offers excellent scuba diving and snorkeling. The main attraction is without doubt the abundant and diverse underwater life. The two most popular snorkeling and dive locations are Los Frailes and Isla Cubagua.. A snorkel trip costs on average between $40 and $60

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Why invest in Caracola Beach Resort Introduction Accessibility LocalAttractions


Why Invest in Caracola Beach Resort Introduction

Accessibility

The Caracola Beach Resort provides you with an incredible opportunity to generate significant wealth through anticipated high capital appreciation as well as a guaranteed rental return for 10 years. If you combine this with the very attractive tax benefits of Isla Margarita and tax efficient ownership by purchasing through a company, you have one of the best investment opportunities that our team has seen. The project has been incredibly well packaged with the end purchaser in mind, all hotel contracts, management solutions, licences and planning are in place prior to us selling the resort.

From the UK

• The best development on the beautiful Caracola Beach • 10 year RENEWABLE rental guarantee - 7% Net • Prices from €79,000 - excluding payment term discounts • No VAT, Wealth Tax, Income Tax OR purchase tax • 30% deposit held in ESCROW* • Fractional ownership of 25% available with 1 weeeks usage per year • 28 Days Personal usage per year for whole ownership • No Maintenance Fees, No Management Fees, No Service Charges • Purchase and legal costs of only 2% • The last apart-hotel to be built directly on the beach in this area • Fully SIPP and SSAS compliant, approved by Pointon York

From November to April, First Choice operate a direct weekly flight service from London Gatwick and Manchester airports. Flight times are approximately 9 hours. From May to October, flights are on a fortnightly basis. You can fly to Caracas (35 minutes from Isla Margarita) from any of the following airports: Aberdeen, Belfast, Birmingham, East Midlands, Leeds, London Heathrow, Gatwick, Stansted and Luton.

From Europe

From the continent you can use the following airlines: Air France, Iberia, Alitalia, Air Europe, Conviasa, Lufthansa, KLM, Condor or TAP Portugal.

From America

The following airports also have frequent departures to Caracas: Atlanta, Boston, Charlotte, Chicago, Cincinnati, Dallas, Denver, Detroit, Houston, Las Vegas, Philadelphia, Phoenix, San Francisco, Seattle and St. Louis.

*ESCROW simply means a legal arrangement in which your deposit for the property is deposited into safekeeping under the trust of a neutral third party (escrow agent) pending satisfactory completion of the development.

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Local Attractions La Asuncion

La Asuncion boasts buildings dating from the 16th and 17th centuries, including the oldest church in Venezuela and the fort of Santa Rosa. From the top of the fort you can view the valley, the hills in the distance and the blue waters of the Caribbean. On the roof is an entrance to a tunnel that served as an escape route for the soldiers of the revolution. During holy week, religious statues are carried through the streets of the city.

Restinga National Park

The fascinating La Restinga Lagoon is located on the small piece of land connecting the eastern & western sections of Isla Margarita. Designated as a national park it consists of an amazing mangrove forest, interspersed with explorable water channels and lagoons. The park is home to many species of birds, fish, tree crabs, sea horses and starfish.

Porlamar

This is the island’s largest town where major hotels, restaurants, nightclubs, and stores are located. The Franciscan monastic order founded Porlamar in 1536, and it remained a quiet fishing village until the end of the 19th century, when it was flooded with foreign merchants in search of pearls.

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Why invest in Caracola Beach Resort The Development Specification The Project Team Payment Schedule Return on Investment Management Company Ownership


The Development Resort Facilities A. Entrance B. Security C. Parking D. Main entrance E. Lobby F. Terraces G. Spa H. Convention Centre I. Water Gardens J. Landscaped Gardens K. Sauna L. Jacuzzi Area M. Outdoor Gym N. Showers O. Pool Areas P. Pool Bar Q. Restaurants R. Caracola beach S. Swimming pool T. Exit

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There is 10,000m² of dedicated internal communal space within the resort, with approximately 15,000m² for exterior communal areas such as gardens, paths, lakes, swimming pools, etc The resort will have three restaurants as well as a Health Spa and a gymnasium with a wide range of sports equipment. There will also be plenty of bars and cafes and in-house duty-free shops. The resort will also include a nightclub, which will be completely soundproofed

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Specification Construction Foundations

The foundations will be constructed using a system of isolated footings and beam footings in reinforced concrete. This will be covered by reinforced concrete to support vehicle traffic.

Structure

Brickwork

Two layers outside front walls, formed by ceramic brick, with 4cm thick expanded polystyrene insulation and partition brick walls, laid with cement and covered on the interior with plaster.

Apartment Internal

All the apartments are fully furnished with stylish, modern simplicity, featuring stone tile floors and

Purpose built structure with reinforced concrete pillars. One-way slab flooring including electrowelded netting. The entire foundation and structure will comply as per the design and the execution, according to EHE and new build regulations.

hand crafted Caribbean mahogany furniture. • Telephone for internal and external calls • FREE furniture pack • Communal satellite dish • All apartments have an interactive entertainment system with flat screen TV, Internet access, stereo, personal in room safe and telephone • Bathroom fixtures will be “Roca” or similar • Top quality sandstone tiles inside the units • Air conditioning • Fully equipped kitchen including white goods

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The Project Team The Developer Mar Y Casas Mediterraneas has an enviable position within the sector, being renowned for practical and strategic planning, based on a philosophy personified by the founder Don Gabriel Martínez Verdú who is still very much involved in the day to day running of the company. The company prides itself on honesty with clients and partners. With 20 years experience the company have always strived to include the latest technology and design in their projects.

The Constructor Aliva-Stump and Lusmetal Construcciones y Proyectos have been formal partners of Aliplus, for a number of years, working on a number of key construction projects throughout Spain. As a result of this collaboration, they developed large-scale projects such as the expansion of the International Terminal of Maiqueta Airport, La Ceiba (WHERE) Shopping Centre in Valencia, the structure of Plansuarez in La Urbina and many more.

Past projects include Palatinum Golf and Spa Resort located just outside in the vibrant city of Murcia, ‘Los Collados’ situated in Aguilas, Murcia. Due to the success in the Iberian Peninsula, Mar y Casas Mediterraneas have expanded its portfolio to include the Caribbean, namely Isla Margarita. The company philosophy is based on sound commercial acumen, combined with innovative strategies and products.

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Return on Investment The calculations below are based on an apartment bought at €100,000. With a 7% contracted rental income on the purchase price (for 10 years) and using a repayment mortgage of 50% LTV at a rate of 7% The 30% deposit is assumed to put in from the clients own funds and not borrowed.

Overview

EUR

Purchase Price

€ 79,000

Exchange Deposit (30%) - Reservation deposit

€ 20,700

TOTAL INVESTMENT REQUIRED

€ 23,700

Reservation Deposit

€ 3,000

Guaranteed rental period - Years 1 to 5 Rental Yield 7% per annum

€ 5,142.90

Annual mortgage repayments (Assuming 15 year repayment mortgage and 50% LTV)

€ 3,962.16

Annual Return

€ 1,180.74

Annual insurance charge

ANNUAL RENTAL PROFIT

€ 1,080.74

Guaranteed rental period – Years 6 to 10

100

Rental Yield of 8.25% per annum*

€ 6,517.50

Annual mortgage repayments (Assuming 15 year repayment mortgage and 50% LTV)

€ 3,962.16

Annual Return

€ 2,555.34

Annual insurance charge

ANNUAL RENTAL PROFIT PROFIT

€ 2,455.34

Return on capital employed

Annual projected capital appreciation (worst case scenario)

100

10%

Valuation on completion (not compounded)

€ 95,590

Capital Appreciation

€ 16,590

Capital Invested at exchange (30%)

€ 23,700

Capital Invested at completion (20%)

€15,800

Return on capital on completion

42%

Valuation after rental guarantee period (not compounded)

€204,905

Capital Appreciation

€125,905

Capital Invested

€ 23,700

Return on capital after rental guarantee period

531%

* The rental yield will increase should Geneva Hospitality achieve over 75% occupancy in year 5

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Management Company Geneva Hospitality

Geneva Hospitality are a specialist resort operator and management company, made up of a team of professionals they are dedicated to exceptional service and have a reputation of maintaining the highest standards of excellence in the resort management industry. Successful property management is achieved through experience and knowledge. The team is made up of highly experienced and educated individuals with thorough, hands-on knowledge of resort management, marketing and the hospitality industry.

Their success is no accident; it had been achieved through the highest degree of commitment to achieving a single goal: hard work, creative energy and an entrepreneurial background. Geneva Hospitality is an organisation with uncompromising integrity, a roll-up-your-sleeves work ethic and a proven record of profitability.

Managing full-service properties in the US ranging in size from 100 to 800 units, Geneva Hospitality has successfully achieved profitability for owners through application of solid management principals, diligent marketing & proficient operations.

The fundamental underlying advantage that Geneva Hospitality offers is the onsite management teams’ performance of all daily operations for each individual property resulting in solid returns for owners and providing a superior lodging experience for guests.

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Floor Plans Model A Model B Model C 2 Bed Duplex


Floor Plans Model A

Size: 67.86m2 Terrace: 17.50m2 Beds: 2 Baths: 2 Prices - €103,000 - €112,000

Model B

Size: 79.00m2 Terrace: 46.80m2 Beds: 2 Baths: 2 Prices - €130,000 - €139,000 - €175,000

Model C Size: 45.00m2 Terrace: 13.50m2 Beds: 1 Baths: 1 Prices: €79,000

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Floor Plans 2 Bed Duplex

Size: 90.00m2 Terrace: 13.50m2 Beds: 2 Baths: 2 ½ Prices: Please enquire for details

+44 (0) 208 332 4693

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How to invest in Caracola Beach Resort Intelligent Property Network’s Services Ownership through an American LLC Further Cost Information Next Steps Important Information


Intelligent Property Network’s Services Who we are

Intelligent Property Network was established by a team of experienced and successful real estate professionals that were keen to bring a new approach to the market; we look to identify genuine investment opportunities that serve the wealth creation needs of our customers. From years of experience in the marketplace, we know that the best investments are found by identifying genuine opportunities and not just following the crowd to every emerging market. Our renowned investment experience, market knowledge and after-sales service helps give you peace of mind and makes the selection and management of your investment hassle free.

What we do

Intelligent Property Network provides a complete end-to-end service for every customer whether you are a seasoned investor or simply buying a holiday home abroad. We founded the company on principles that ensure that each purchase you make is underpinned by thorough research, deal transparency and a comprehensive knowledge of the market and the risks involved. As members of AIPP, we are committed to operating in a regulated manner in a currently unregulated overseas property industry. We have voluntarily signed up to follow the AIPP Code of Conduct; this is as an illustration of our commitment to the high standards we have set ourselves in all our work.

Our Research

We only provide our customers with investment opportunities that exceed our stringent due diligence criteria. We conduct a thorough investigation of the team behind the development, checking all relevant ownership papers, licenses and permissions; we aim to visit every location and always undertake a comprehensive study of the local and national market.

+44 (0) 208 332 4693

Our rigorous market research significantly mitigates the risk of investing in an overseas property. We are dedicated to working with the leaders in the industry and providing the finest and most lucrative development available in each particular market. We believe that making the right investment is about choosing the right opportunity, in the right market at the right time. In doing this we also investigate the political and economic outlook, assess the accessibility, amenities and surrounding infrastructure, as well as ongoing demand, sustainability and potential exit strategies. Gathering this intelligence is an essential part of our due diligence and is crucial to our decision making process. Once all of our research is completed, it is collated by our specialist sourcing team, who create this detailed investment prospectus, presenting our findings, the key facts, and an honest opinion of the investment opportunity. This prospectus is then personally reviewed by each of the directors and only after each of them is happy with the level of detail and the prospects for the opportunity will it be presented to our customers.

Investment Advice

Our investment managers are always on hand to help you and discuss the various investment opportunities available. Your appointed manager will first look to review your financial goals and wealth aspirations after which time they can identify the most suitable type of investment, market and particular unit for you. They will then guide you through the buying process, providing as much support as you need – you can be assured that we will be here to help you every step of the way.

After Sales

Throughout the process your investment manager will keep you updated on the progress of your investment and will be on hand for any queries you may have. On completion a descriptive completion pack will be sent giving you all the information you need about how to manage and start generating a return from your new investment.

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Ownership through an American LLC We believe in buying property by the safest and most efficient methods. In this instance the most tax advantageous and low cost way of purchasing your property would be to do it through an American Limited Liability Company (LLC). We set up a company for each purchaser, the company will own the property title deeds and you will own 100% of the shares of this company. The setting up of the company and all legal work involved will be carried out by our partners Powerscourt LLC. Some of the advantages of buying through an LLC are:

No corporate taxation

Provided the LLC is managed and controlled in a suitable offshore location, it is not liable for corporate taxes in Ireland, UK or anywhere else. Powerscourt Services LLC can offer a service for you at very low costs. Powerscroft Services LLC will be set up as to manage your company dealings on completion however you can decide at any time to manage it yourself if you require.

No sales taxes

More importantly, selling the company, rather than selling the property itself, avoids dealing with the local currency, since the sale occurs in established currency such as Euros, US Dollars or GB Pounds. Since there is no change of ownership of the legal title to the property (the same company continues to own it), there is no liability for Venezuelan sales and capital taxes.

No currency restrictions for selling

When you sell the property you may decide to sell in a different currency to what you have bought the property for, as you are selling the shares in a company you can sell those shares in whatever currency suits you and the purchaser at the time of sale.

Multiple ownership

If you wish to own the property jointly with others, you simply hold proportionate shares. If multiple persons own the company, each person can sell their shareholding separately, without the property having to be sold, in order to extract their capital.

No legal fees

You will have no legal fees in conveying the Property. You will acquire 100% of the shares in the company that owns the property.

Minimal fees for selling

When you wish to sell the property, you simply sell the shares in the company, rather than sell the legal title to the property. This avoids any legal costs associated with property conveyance. There is only a nominal administrative fee.

+44 (0) 208 332 4693

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Important Information The information in this document (including but not limited to, photographs, illustrations, plans, dimensions, descriptions, tables, projections and prices) are for guidance only. While every effort has been made to offer current and accurate information, errors can occur. Intelligent Property Network makes no warranties or representations as to the accuracy, correctness, reliability or otherwise with respect to such information, and assumes no liability or responsibility for any errors or omissions in the content contained in this document. Within this document you may find links or references to third party material and third party web sites. Intelligent Property Network accepts no liability in respect of the contents of such material or sites. Intelligent Property Network should not be taken to be endorsing, publishing, permitting or authorising such materials or sites. Intelligent Property Network is not a party to, or responsible for, any transaction concerning goods or services available from such third party materials or web sites. Intelligent Property Network will revise the information; services and resources contained in this document from time to time and reserve the right to make such changes without any obligation to notify past, current or prospective visitors to this document.

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The content relating to the past and/or current performance of an investment is not necessarily a guide to its performance in the future. The value of investments or income from them may go down as well as up. Prices quoted may be based on a conversion rate when the document was created and may vary. This is not a regulated investment for the purpose of the UK FSMA (2000) however as a member of the Association of International Property Professionals (AIPP) we endeavor to adhere to and follow the AIPP Code of Conduct The information contained in this document should not be construed as financial, legal or any other professional advice or service. You are advised to consult a financial and/or legal professional advisor from suitably regulated sources. Except where noted otherwise, all material in this document is Copyright Š 2007 Intelligent Property Network all rights reserved. Without the prior written consent of Intelligent Property Network no permission is granted to copy, distribute, modify, post or frame any text, graphics, or logos.

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Further Costs & Information We don’t hide any costs from you. The following costs will apply to this investment: Service charges Annual Ground Rent Completion Taxes Solicitor fee & dispersments

American LLC set up fees

£0 £0 £0 £0

Setting up an American LLC needs to be done correctly and as such we recommend that it is facilitated by professionals. The company employed to do this on your behalf will be Powerscourt Services (www.powersourt.com). Powerscourt will be responsible for setting up the company, the placement of the property in the company and distributing the shares to you as well as supplying you with all the relevant legal paperwork you require. Their fees for this are 1% on exchange and 1% on completion.

+44 (0) 208 332 4693

Property and Contents Insurance

Property and contents insurance will be set up by the hotel management company but is rechargeable to the customer; costs for this will be approximately €100 per annum.

Hotel discount

As an owner of a property managed by Geneva Hotel Management you will be entitled to a 20% discount at any of their 12 hotels worldwide (for hotel destinations please visit www.genevahotels.com)

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Next Steps To reserve a unit please contact one of our investment managers who will forward you the

necessary documentation to facilitate your purchase.

+44 (0) 208 332 4693 info@intelligentpropertynetwork.co.uk www.intelligentpropertynetwork.co.uk

+44 (0) 208 332 4693

www.intelligentpropertynetwork.co.uk

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Lion House, Red Lion Street, Richmond TW9 1RE T: +44 (0) 208 332 4693 www.intelligentpropertynetwork.co.uk


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