Preheat oven to 170 C (fan), 190 C and line a 12 hole muffin tin with cupcake cases.
Sift together the flour, sugar and bicarbonate of soda and set aside.
Place the water, raw cacao and butter in a small saucepan and gently heat until completely melted.
In a measuring jug, measure the milk and add the egg and vanilla and beat until combined.
Add the cacao mixture and the milk/egg mixture to the dry ingredients and stir with a wooden spoon until well combined.
Spoon into the prepared cases and bake for 15- 20 minutes, until well risen and a skewer inserted into the centre of one of the cupcakes comes out clean. Transfer to a wire rack to cool completely.
To prepare the icing, beat the solid coconut oil, cacao, maple syrup and vanilla together until creamy. Spread over the top of the cupcakes and decorate as desired.