In a bowl, combine plant-based milk, a pinch of salt, and half of the sweetener. Stir until the sweetener is dissolved.

In a separate container, mix flour, baking powder, and a pinch of baking soda thoroughly.

Combine the contents of both vessels, stirring well to achieve a smooth, lump-free mixture. Transfer the batter to a small, oven-proof dish or a baking mold (about 10 cm in diameter) lined with baking paper. Bake in a preheated oven at 180°C (356°F) for about 20-30 minutes or until the sponge's top is brown. Prepare the remaining ingredients while baking.

In a container, mix coconut milk, the rest of the sweetener, and a little almond extract. Stir well and chill in the refrigerator. Prepare a portion of strong coffee and let it cool.

Cool the sponge, then cut it into small pieces fitting the size of the serving dish. Soak the sponge pieces in coffee.

Layer the soaked sponges and cream alternately in the serving dish.

Sprinkle cocoa on top of the dessert and chill in the refrigerator to set.