Preheat the oven to 180 C / Gas 4. Grease a cupcake tin.
Sift dry ingredients together. in a separate bowl whisk wet ingredients. Combine together until smooth. Spoon into the prepared muffin tin.
Bake in the preheated oven until a skewer inserted near the centre comes out clean, 15 to 20 minutes.
Meanwhile combine the 2 tablespoons flour, milk powder, 30g cocoa, 110g sugar, and water. Microwave on full power for 3 to 5 minutes and whisk in 120ml prepared milk.
Frosting can be placed over hot or warm cupcakes, and left to set on the side or in the fridge.
The addition of 2 tablespoons cream coconut makes an excellent tasting frosting!
If you would rather have a vanilla caramel flavor frosting, add 1 teaspoon vanilla extract, and replace 1/2 the sugar with brown sugar.